Disciplinas de custos: uma análise nos cursos de Ciências Contábeis das IES do sistema ACAFE

A informação de custos, diante de um mercado de competitividade crescente, apresenta-se como uma base importante ao processo decisório, além de implicar novos paradigmas na gestão dos negócios. Desta forma, torna-se relevante o oferecimento de disciplinas de custos no Curso de Ciências Contábeis onde a contabilidade de custos e seu processo de ensino devem direcionar o aluno, a partir do estudo acadêmico, ao processo externo, ou seja, ao mercado tomador do profissional provido de conhecimento contábil.Considerando a relevância das disciplinas de custos no Curso de Ciências Contábeis das Instituições de Ensino Superior (IES), este artigo tem como objetivo verificar as congruências e divergências destas disciplinas ofertadas nos Cursos de Ciências Contábeis das universidades ligadas à Associação Catarinense das Fundações Educacionais (ACAFE). A metodologia da pesquisa consubstancia-se de um estudo exploratório, realizado por meio de levantamento, com abordagem predominantemente qualitativa. Utilizou-se para análise o conteúdo de ementa, a carga horária e a disposição das disciplinas de custos na grade curricular nestas instituições. A técnica estatística empregada foi análise de clusters. Diante deste estudo que teve como objetivo a verificação das congruências e divergências das disciplinas de custos ofertadas nos Cursos de Ciências Contábeis das instituições ligadas à ACAFE, conclui-se que estas instituições estabelecem um agrupamento predominante, mesmo que na análise isolada de algumas variáveis isto não ocorra. Os resultados da pesquisa evidenciam que na variável ementa, o cluster mais representativo apontou 9 instituições, representando o maior grupo com 56,25% do total de instituições pesquisadas. Na variável fase, 10 instituições apresentaram congruência, pois oferecem as disciplinas de custos em períodos semelhantes. Na variável carga horária, 10 instituições apresentam similaridade no oferecimento das disciplinas de custos e análise de custos com 120 h/a. Conclui-se que, num contexto geral, há um acentuado nível de congruência nas disciplinas de custos entre as universidades analisadas, apesar de divergências encontradas na análise isolada de algumas variáveis

Cultura e natureza, interdições e conflitos: um olhar sobre o passado regional

A colonização da Região Oeste de Santa Catarina foi pautada no tripé Deus, Família e Propriedade. O foco central desse trabalho foi a relação dialética entre a cultura e a natureza humana. Mediante investigação bibliográfica e pesquisa de campo, objetivou-se responder questões como: Qual o papel dos diferentes tutores na imposição da cultura regional e na inibição da natureza humana? Quais os objetivos que moviam os interditos e os tabus? Houve grupos dissidentes que não se deixaram moldar pelo poder nivelador da maioria? Qual a instituição ou instituições que norteavam a conduta social? Quais os limites impostos a expressão dos sentimentos considerados universais e da natureza humana? Assim, após o estudo percebeu-se enorme influência da Igreja Católica e Protestante no universo pioneiro. Regras bem definidas delineavam as relações infrafamiliares dos lares cristãos e no meio social por meio da coesão comunitária. Uma insistente orientação moral e espiritual se firmou não mais na esfera privada, e sim pública da família. Na privacidade doméstica, a ordem paterna foi vivida na sua máxima potência. Sentimentos e pulsões naturais tiveram de ser suplantados sob intensa coerção familiar, religiosa e social. Sentimentos de alegria, rancor, sexualidade, etc. foram profundamente moldados para o bom funcionamento da moralidade regional.Palavras-chave: Religião. Repressão. Família. Sociedade

How challenging RADseq data turned out to favor coalescent-based species tree inference. A case study in Aichryson (Crassulaceae)

Analysing multiple genomic regions while incorporating detection and qualification of discordance among regions has become standard for understanding phylogenetic relationships. In plants, which usually have comparatively large genomes, this is feasible by the combination of reduced-representation library (RRL) methods and high-throughput sequencing enabling the cost effective acquisition of genomic data for thousands of loci from hundreds of samples. One popular RRL method is RADseq. A major disadvantage of established RADseq approaches is the rather short fragment and sequencing range, leading to loci of little individual phylogenetic information. This issue hampers the application of coalescent-based species tree inference. The modified RADseq protocol presented here targets ca. 5,000 loci of 300-600nt length, sequenced with the latest short-read-sequencing (SRS) technology, has the potential to overcome this drawback. To illustrate the advantages of this approach we use the study group Aichryson Webb & Berthelott (Crassulaceae), a plant genus that diversified on the Canary Islands. The data analysis approach used here aims at a careful quality control of the long loci dataset. It involves an informed selection of thresholds for accurate clustering, a thorough exploration of locus properties, such as locus length, coverage and variability, to identify potential biased data and a comparative phylogenetic inference of filtered datasets, accompanied by an evaluation of resulting BS support, gene and site concordance factor values, to improve overall resolution of the resulting phylogenetic trees. The final dataset contains variable loci with an average length of 373nt and facilitates species tree estimation using a coalescent-based summary approach. Additional improvements brought by the approach are critically discussed

CIRSE Vascular Closure Device Registry

The conclusion of this registry of closure devices with an anchor and a plug is that the use of this device in interventional radiology procedures is safe, with a low incidence of serious access site complications. There seems to be no difference in complications between antegrade and retrograde access and other parameters

Serum triglycerides, but not cholesterol or leptin, are decreased in suicide attempters with mood disorders

BackgroundMany peripheral biomarkers, including low cholesterol and its fractions, have been examined to identify suicidal behavior. Herein, we assessed serum lipid profile and some proteins putatively associated with suicidal behavior in subjects with mood disorder (bipolar disorder or major depressive disorder) with a recent suicide attempt and with no lifetime history of suicide attempts.MethodsFifty subjects had presented an episode of attempted suicide during the last 15 days, and 36 subjects had no history of any suicide attempt. We measured total cholesterol, HDL, LDL and triglycerides as well as serum leptin, brain-derived neurotrophic factor (BDNF), S100B and C-reactive protein (CRP).ResultsIndividuals that had attempted suicide presented decreased body mass index (BMI) and waist circumference. After adjusting for these confounders, we found that triglycerides were decreased in attempted suicide subjects. We found no differences among total cholesterol, LDL, and HDL or leptin, S100B, CRP and BDNF.LimitationsThis is a cross-sectional study, and we cannot therefore assess whether a decrease in triglycerides caused a mood episode with suicidal ideation that led to a suicide attempt or if the presence of a mood episode originated a loss of appetite and consequent loss of weight, therefore decreasing triglyceride levels.ConclusionsThese results do not support the hypothesis that lower levels of cholesterol are associated with suicidal behavior in a mood disorder sample. However, our data support the idea that adiposity is differentiated in these patients (reduced BMI, waist circumference and serum triglycerides), which could lead to an altered communication between the adipose tissue and brain

Dacron® vs. PTFE as bypass materials in peripheral vascular surgery – systematic review and meta-analysis

Roll S, Müller-Nordhorn J, Keil T, et al. Dacron® vs. PTFE as bypass materials in peripheral vascular surgery – systematic review and meta-analysis. BMC Surgery. 2008;8(1): 22.Background: In peripheral vascular bypass surgery different synthetic materials are available for bypass grafting. It is unclear which of the two commonly used materials, polytetrafluoroethylene (PTFE) or polyester (Dacron®) grafts, is to be preferred. Thus, the aim of this meta-analysis and systematic review was to compare the effectiveness of these two prosthetic bypass materials (Dacron® and PTFE). Methods: We performed a systematic literature search in MEDLINE, Cochrane-Library – CENTRAL, EMBASE and other databases for relevant publications in English and German published between 1999 and 2008. Only randomized controlled trials were considered for inclusion. We assessed the methodological quality by means of standardized checklists. Primary patency was used as the main endpoint. Random-effect meta-analysis as well as pooling data in life table format was performed to combine study results. Results: Nine randomized controlled trials (RCT) were included. Two trials showed statistically significant differences in primary patency, one favouring Dacron® and one favouring PTFE grafts, while 7 trials did not show statistically significant differences between the two materials. Meta-analysis on the comparison of PTFE vs. Dacron® grafts yielded no differences with regard to primary patency rates (hazard ratio 1.04 (95% confidence interval [0.85;1.28]), no significant heterogeneity (p = 0.32, I2 = 14%)). Similarly, there were no significant differences with regard to secondary patency rates. Conclusion: Systematic evaluation and meta-analysis of randomized controlled trials comparing Dacron® and PTFE as bypass materials for peripheral vascular surgery showed no evidence of an advantage of one synthetic material over the other

Measuring Health Utilities in Children and Adolescents: A Systematic Review of the Literature.

BACKGROUND: The objective of this review was to evaluate the use of all direct and indirect methods used to estimate health utilities in both children and adolescents. Utilities measured pre- and post-intervention are combined with the time over which health states are experienced to calculate quality-adjusted life years (QALYs). Cost-utility analyses (CUAs) estimate the cost-effectiveness of health technologies based on their costs and benefits using QALYs as a measure of benefit. The accurate measurement of QALYs is dependent on using appropriate methods to elicit health utilities. OBJECTIVE: We sought studies that measured health utilities directly from patients or their proxies. We did not exclude those studies that also included adults in the analysis, but excluded those studies focused only on adults. METHODS AND FINDINGS: We evaluated 90 studies from a total of 1,780 selected from the databases. 47 (52%) studies were CUAs incorporated into randomised clinical trials; 23 (26%) were health-state utility assessments; 8 (9%) validated methods and 12 (13%) compared existing or new methods. 22 unique direct or indirect calculation methods were used a total of 137 times. Direct calculation through standard gamble, time trade-off and visual analogue scale was used 32 times. The EuroQol EQ-5D was the most frequently-used single method, selected for 41 studies. 15 of the methods used were generic methods and the remaining 7 were disease-specific. 48 of the 90 studies (53%) used some form of proxy, with 26 (29%) using proxies exclusively to estimate health utilities. CONCLUSIONS: Several child- and adolescent-specific methods are still being developed and validated, leaving many studies using methods that have not been designed or validated for use in children or adolescents. Several studies failed to justify using proxy respondents rather than administering the methods directly to the patients. Only two studies examined missing responses to the methods administered with respect to the patients' ages