Gerenciamento de resultados e eficiência: um estudo nas cooperativas de crédito filiadas ao sistema Unicred

In this paper we verify if credit unions incur in the practice of earnings management in order to avoid spreading losses. In addition, we analyze the relationship between efficiency and this type of earnings management in these institutions in order to understand the adoption of these practices for strategic purposes. For this, the chi-square test was used in a sample composed of 90 observations related to the cooperatives linked to the National Confederation of Unicred's Central Cooperatives (UNICRED), from 2009 to 2014. The results indicated that there is a relationship between the earnings management to avoid spreading losses and efficiency scores in credit unions. The efficiency range that most managed its results in order to avoid disclosing losses was that of efficiency in the middle range, which could indicate that the most efficient credit unions would not need to manage their results and that the less efficient credit unions would not have any kind of benefit when adopting such practice.Este artigo se propõe a verificar se as cooperativas incorrem na prática de gerenciamento de resultados com vistas a evitar divulgar perdas. Também, pretende-se analisar a relação entre eficiência e este tipo de gerenciamento de resultados nestas instituições a fim de compreender a adoção dessas práticas com finalidades estratégicas. Para tal, utilizou-se o teste qui-quadrado, numa amostra composta por 90 observações referentes às cooperativas ligadas à Confederação Nacional das Cooperativas Centrais Unicred’s (UNICRED), no período de 2009 a 2014. Os resultados indicaram que há relação entre o gerenciamento de resultados para evitar divulgar perdas e os escores de eficiência nas cooperativas de crédito. A faixa de eficiência que mais gerenciou seus resultados a fim de evitar divulgar perdas foi a de eficiência na faixa mediana

Análise comparativa entre osteossarcoma e sarcoma de Ewing: avaliação do intervalo de tempo entre o início dos sinais e sintomas e o diagnóstico

OBJECTIVE: The purposes of this study were to describe the early signs and symptoms of osteosarcoma and Ewing's sarcoma, identify symptoms that could be used to help differentiate the two types of tumors, and determine the time elapsed between the onset of signs and symptoms and the definitive diagnosis in our service, providing information and imputus for earlier diagnosis of these tumors. METHODS: A retrospective analysis of the medical dossiers of 365 patients under 30 years of age diagnosed with osteosarcoma or Ewing's sarcoma was performed, and the aspects of the clinical diagnosis were statistically analyzed and compared. RESULTS: The time between the onset of signs and the symptoms was 5.25 months for osteosarcoma and 8.1 months for Ewing's sarcoma, and the most frequent (89.5%) early symptom of osteosarcoma and Ewing's sarcoma was local pain. Symptoms that might aid diagnosis included early local volume increase and the presence of fever. CONCLUSION: The time until diagnosis of both neoplasias was higher than that reported for North America and Europe. Education of the lay public and medical professionals regarding suspicious early signs and symptoms might shorten the delay of diagnosis.FINALIDADE: Eeste estudo propõ-se a esclarecer as características do osteossarcoma e do sarcoma de Ewing, bem como definir o intervalo de tempo decorrido, no Brasil, entre o início dos sinais e dos sintomas e o diagnóstico definitivo, fornecendo subsídios para um diagnóstico precoce desses tumores. MÉTODO: Alguns aspectos dos diagnósticos clínicos do prontuário de 365 pacientes com menos de 30 anos de idade, portadores de osteossarcoma ou sarcoma de Ewing foram analisados de forma retrospectiva e comparativa, seguindo-se uma análise estatística. RESULTADOS: O tempo entre o início de sinais e sintomas e o diagnóstico foi de 5,25 meses no osteossarcoma e 8,1 meses no sarcoma de Ewing; o sintoma mais freqüente (89,5) nas duas neoplasias foi a dor localizada. CONCLUSÃO: O tempo para o diagnóstico de ambas as neoplasias é maior do que o observado em estatísticas norte-americanas e européias

Nanoemulsão aquosa, processo de produção de nanoemulsão aquosa e método de controle de pragas

DepositadaApresenta uma nanoemulsão com atividade bioinseticida, permite a incorporação de substâncias insolúveis em meio aquoso, através de uma formulação estável, fina e elegante. A possibilidade de solubilizar substâncias apolares em meio aquoso permite que a formulação seja utilizada na liberação de substâncias insolúveis bioativas, com potencial ação inseticida frente a pragas agrícolas e/ou aplicação em focos de proliferação de larvas de Aedes aegypti, importante vetor da dengue. Ainda, a presente invenção apresenta processo de produção de nanoemulsão aquosa e método de controle de pragas por nanoemulsão aquosa

Combined astaxanthin and fish oil supplementation improves glutathione-based redox balance in rat plasma and neutrophils

The present study aimed to investigate the effects of daily (45 days) intake of fish oil (FO; 10 mg EPA/kg body weight (BW) and 7 mg DHA/kg BW) and/or natural ASTA (1 mg ASTA/kg BW) on oxidative stress and functional indexes of neutrophils isolated from Wistar rats by monitoring superoxide (O-2(center dot-)), hydrogen peroxide (H2O2), and nitric oxide (NO center dot) production compared to the progression of auto-induced lipid peroxidation and Ca2+ release in activated neutrophils. Furthermore, phagocytic capacity, antioxidant enzyme activities, glutathione-recycling system, and biomarkers of lipid and protein oxidation in neutrophils were compared to the redox status. Our results show evidence of the beneficial effects of FO + ASTA supplementation for immune competence based on the redox balance in plasma (significant increase in GSH-dependent reducing power), non-activated neutrophils (increased activity of the glutathione-recycling enzymes GPx and GR) and PMA-activated neutrophils (lower O-2(center dot-), H2O2, and NO center dot generation, reduced membrane oxidation, but higher phagocytic activity). Combined application of ASTA and FO promoted hypolipidemic/hypocholesterolemic effects in plasma and resulted in increased phagocytic activity of activated neutrophils when compared with ASTA or FO applied alone. in PMA-activated neutrophils, ASTA was superior to FO in exerting antioxidant effects. the bulk of data reinforces the hypothesis that habitual consumption of marine fish (e.g. salmon, which is a natural source of both astaxanthin and fish oil) is beneficial to human health, in particular by improving immune response and lowering the risk of vascular and infectious diseases. (C) 2012 Elsevier Ireland Ltd. All rights reserved.Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)Universidade Cruzeiro do SulUniv Cruzeiro Sul, CBS, Postgrad Program, BR-03342000 São Paulo, BrazilUniv Cruzeiro Sul, Inst Phys Act & Sport Sci ICAFE, Postgrad Program, BR-01506000 São Paulo, BrazilUniversidade Federal de São Paulo UNIFESP, Dept Psychobiol, BR-04023062 São Paulo, BrazilUniversidade Federal de São Paulo UNIFESP, Dept Psychobiol, BR-04023062 São Paulo, BrazilFAPESP: 2009/12342-8CNPq: 312404/2009-3CNPq: 312190/2009-3Web of Scienc

Influência do herbicida glyphosate na comunidade de plantas daninhas na região agrícola de Rio Verde, Goiás

The increasing use of glyphosate in Brazil has increased the selection pressure on species of weeds tolerant and resistant to this herbicide. This study aimed to evaluate the influence of glyphosate use pattern in the population dynamics of weeds in soybeans in thirty-five sampling areas of different properties. These areas were classified as to the number of applications and equivalent amount of glyphosate acid. We used the square-inventory method in thirty-five sampling areas in the 2012/2013 harvest. The structural parameters relative frequency, abundance and value indicator of individuals number and dry weight of shoot were calculated. The graphical representation of the differences of the floristic composition was performed by the non-metric multidimensional scaling technique, with distances of Sorensen. The multi response permutation procedures test was used to test hypotheses of differences in floristic composition. The occurrence of typical species of each treatment was evaluated by the indicator value using the Monte Carlo test (p<0,05). The floristic composition of the number of plants differ between areas using average standards of glyphosate (six applications or 6001 to 8000 g ha-1 of acid equivalent) compared to very low standard areas (four or five applications or 2000 to 4000 g ha-1 of a.i.). The Gnaphalium coarctatum, Eugenia sp., Rumex acetosella and Spermacoce latifolia, Digitaria horizontalis, Urochloa decumbens, Panicum maximum, Gossypum hirsutum and Indigofera hirsuta species showed significant indicator value of environments with different levels of use of glyphosate. Different glyphosate usage patterns exerted influence on the floristic composition of weeds in soybean areas evaluated.A crescente utilização do glyphosate no Brasil aumentou a pressão de seleção sobre as espécies de plantas daninhas tolerantes e resistentes a este herbicida. Este estudo objetivou avaliar a influência do padrão de utilização do glyphosate na dinâmica populacional das plantas daninhas na cultura da soja em trinta e cinco áreas amostrais de diferentes propriedades. Estas áreas foram classificadas quanto ao número de aplicações e quantidade de equivalente ácidos de glyphosate. Foi utilizado o método do quadrado-inventário nas trinta e cinco áreas amostrais na safra 2012/2013. Calcularam-se os parâmetros estruturais relativos de frequência, abundância e valor indicador do número indivíduos e biomassa seca da parte aérea. A representação gráfica das diferenças da composição florística, foi realizada pela técnica de non-metric multidimensional scaling, com distâncias de Sorensen. O teste multi response permutation procedures foi utilizado para testar hipóteses de diferenças nas composições florísticas. A ocorrência de espécies típicas de cada tratamento foi avaliada pelo valor indicador, utilizando-se o teste de Monte Carlo (p<0,05). A composição florística do número de plantas, diferiu entre áreas que utilizam padrões médios de glyphosate (seis aplicações ou 6001 a 8000 g ha-1 de equivalente ácido) em comparação com áreas de padrão muito baixo (quatro ou cinco aplicações ou 2000 a 4000 g ha-1). As espécies Gnaphalium coarctatum, Eugenias sp., Rumex acetosella e Spermacoce latifolia, Digitaria horizontalis, Urochloa decumbens, Panicum maximum, Gossypum hirsutum e Indigofera hirsuta apresentaram valor indicador significativo de ambientes com diferentes níveis de utilização de glyphosate. Diferentes padrões de utilização de glyphosate exerceram influência na composição florística das plantas daninhas nas áreas de soja avaliadas

Identification and characterization of Tc1/mariner-like DNA transposons in genomes of the pathogenic fungi of the Paracoccidioides species complex

<p>Abstract</p> <p>Background</p> <p><it>Paracoccidioides brasiliensis </it>(Eukaryota, Fungi, Ascomycota) is a thermodimorphic fungus, the etiological agent of paracoccidioidomycosis, the most important systemic mycoses in Latin America. Three isolates corresponding to distinct phylogenetic lineages of the <it>Paracoccidioides </it>species complex had their genomes sequenced. In this study the identification and characterization of class II transposable elements in the genomes of these fungi was carried out.</p> <p>Results</p> <p>A genomic survey for DNA transposons in the sequence assemblies of <it>Paracoccidioides</it>, a genus recently proposed to encompass species <it>P. brasiliensis </it>(harboring phylogenetic lineages S1, PS2, PS3) and <it>P. lutzii </it>(<it>Pb01-like </it>isolates), has been completed. Eight new <it>Tc1/mariner </it>families, referred to as Trem (<b>Tr</b>ansposable <b>e</b>lement <b>m</b>ariner), labeled A through H were identified. Elements from each family have 65-80% sequence similarity with other <it>Tc1/mariner </it>elements. They are flanked by 2-bp TA target site duplications and different termini. Encoded DDD-transposases, some of which have complete ORFs, indicated that they could be functionally active. The distribution of Trem elements varied between the genomic sequences characterized as belonging to <it>P. brasiliensis </it>(S1 and PS2) and <it>P. lutzii</it>. TremC and H elements would have been present in a hypothetical ancestor common to <it>P. brasiliensis </it>and <it>P. lutzii</it>, while TremA, B and F elements were either acquired by <it>P. brasiliensis </it>or lost by <it>P. lutzii </it>after speciation. Although TremD and TremE share about 70% similarity, they are specific to <it>P. brasiliensis </it>and <it>P. lutzii</it>, respectively. This suggests that these elements could either have been present in a hypothetical common ancestor and have evolved divergently after the split between <it>P. brasiliensis </it>and <it>P. Lutzii</it>, or have been independently acquired by horizontal transfer.</p> <p>Conclusions</p> <p>New families of <it>Tc1/mariner </it>DNA transposons in the genomic assemblies of the <it>Paracoccidioides </it>species complex are described. Families were distinguished based on significant BLAST identities between transposases and/or TIRs. The expansion of Trem in a putative ancestor common to the species <it>P. brasiliensis </it>and <it>P. lutzii </it>would have given origin to TremC and TremH, while other elements could have been acquired or lost after speciation had occurred. The results may contribute to our understanding of the organization and architecture of genomes in the genus <it>Paracoccidioides</it>.</p

Apuntes en torno al Sistema de Información de Apoyo a la Gestión de la Institución Educativa (SIAGIE) : recomendaciones y proyecciones para el mediano plazo

Establece lineamientos para la oportuna emisión de la normatividad pedagógica que deviene luego en el desarrollo de sistemas de información. Del mismo modo, formula y propone una definición institucional del concepto de administración de sistemas de información. Asimismo, fija las bases para la incorporación gradual en el sistema, de los procesos respectivos de la Educación Básica Especial (EBE) y de la Educación Básica Alternativa (EBA), similarmente a lo ya realizado con los procesos de Matrícula y Evaluación de la Educación Básica Regular (EBR)