Comportamento dos custos: uma investigação empírica acerda dos conceitos econométricos sobre a teoria tradicional da contabilidade de custos

This research looks at the inconsistency in accounting literature about the estimation of cost behavior. The main goal was to identify whether the Statistical Analysis of Cost Behavior theory, defended by accounting literature, is infringing modern econometric concepts used in finance, in terms of identifying and correcting the non-stationarity of the temporal series. Therefore, a deductive methodology was used through indirect research. To reinforce the concepts and analyses carried out in the development of this research, case study data were used and processed through the econometric software E-views. Finally, it is concluded that the theory used in accounting literature about the use of statistical techniques in cost behavior does not consider the stationarity analysis of the series and that, therefore, it generates statistical inconsistencies (spurious regressions) in the forecasting of this referred behavior. Thus, this research is relevant in scientific evolution by opening a broader discussion in an incipient area of Accountancy, i.e. econometrics applied to accounting.A investigação, em tela, versa sobre a inconsistência dada pela literatura Contábil em termos de estimação do comportamento dos custos. Portanto, o objetivo central deste trabalho é identificar se teoria da Análise Estatística do Comportamento dos Custos, defendida pela literatura contábil, está ferindo os conceitos modernos da Econometria utilizados em finanças, em termos de identificação e correção da não estacionariedade das séries temporais. Para tanto, adotou-se um procedimento metodológico dedutivo através de pesquisa indireta. Para reforçar os conceitos e análises feitas no desenvolvimento da pesquisa utilizaram-se dados de estudo de caso que foram rodados no software Econométrico E-views. Por fim, conclui-se que a teoria empregada na literatura contábil concernente à utilização de técnicas estatísticas em comportamento dos custos não considera a análise da estacionariedade das séries e que, portanto, gera inconsistências estatísticas (regressões espúrias) na previsão do referido comportamento. Com isso, o estudo posiciona-se de forma relevante à evolução da ciência no momento em que enseja uma discussão maior em uma área ainda incipiente das Ciências Contábeis, a Contabilometria

Association between tumor-infiltrating limphocytes and sentinel lymph node positivity in thin melanoma

Abstract: Background: Sentinel lymph node biopsy in thin invasive primary cutaneous melanoma (up to 1mm thick) is a controversial subject. The presence of tumor-infiltrating lymphocytes could be a factor to be considered in the decision to perform this procedure. Objective: To evaluate the association between the presence of tumor-infiltrating lymphocytes and lymph node metastases caused by thin primary cutaneous melanoma. Methods: Cross-sectional study with 137 records of thin invasive primary cutaneous melanoma submitted to sentinel lymph node biopsy from 2003 to 2015. The clinical variables considered were age, sex and topography of the lesion. The histopathological variables assessed were: tumor-infiltrating lymphocytes, melanoma subtype, Breslow thickness, Clark levels, number of mitoses per mm², ulceration, regression and satellitosis. Univariate analyzes and logistic regression tests were performed as well the odds ratio and statistical relevance was considered when p <0.05. Results: Among the 137 cases of thin primary cutaneous melanoma submitted to sentinel lymph node biopsy, 10 (7.3%) had metastatic involvement. Ulceration on histopathology was positively associated with the presence of metastatic lymph node, with odds ratio =12.8 (2.77-59.4 95% CI, p=0.001). The presence of moderate/marked tumor-infiltrating lymphocytes was shown to be a protective factor for the presence of metastatic lymph node, with OR=0.20 (0.05-0.72 95% CI, p=0.014). The other variables - clinical and histopathological - were not associated with the outcome. Study limitations: The relatively small number of positive sentinel lymph node biopsy may explain such an expressive association of ulceration with metastatization. Conclusions: In patients with thin invasive primary cutaneous melanoma, few or absent tumor-infiltrating lymphocytes, as well as ulceration, represent independent risk factors for lymph node metastasis

Inglês (US)

The composition and potential hosts of mycophagous Drosophilidae from a section of the Brazilian Amazon forest in the Caxiuanã National forest were investigated. Sampling was performed in three different periods at long the wet season (January (beginning) and July (end) 2013 and May (middle) 2014). The samples were collected from existing trails by actively searching for fungal fruiting bodies where Drosophilidae were present. We present composition and richness analysis over two years of sampling sampling Drosophilidae and Fungi. We evaluate sampling completeness using asymptotic species richness estimators. Out of 159 fruiting body samples and 64 fungal species, 5,124 drosophilids belonging to 55 species and 5 genera were collected. The mycophagous Drosophilidae richness values estimated by Jackknife&nbsp;1 and Bootstrap were 69 and 61, respectively. The estimated fly richness correlated positively with fungal richness and abundance. Among the Drosophilidae species identified in this study, approximately 5% represent new occurrences for Brazil and 56% represent new species. Four genera belonging to the Zygothrica genus group are found in the Amazon region, and these genera represent 80% of the fungus-associated fauna known to date for the tropics. In conclusion, our results show that the fungal richness and abundance were the factors that determined the high diversity of mycophagous Drosophilidae

Inglês (US)

The composition and potential hosts of mycophagous Drosophilidae from a section of the Brazilian Amazon forest in the Caxiuanã National forest were investigated. Sampling was performed in three different periods at long the wet season (January (beginning) and July (end) 2013 and May (middle) 2014). The samples were collected from existing trails by actively searching for fungal fruiting bodies where Drosophilidae were present. We present composition and richness analysis over two years of sampling sampling Drosophilidae and Fungi. We evaluate sampling completeness using asymptotic species richness estimators. Out of 159 fruiting body samples and 64 fungal species, 5,124 drosophilids belonging to 55 species and 5 genera were collected. The mycophagous Drosophilidae richness values estimated by Jackknife&nbsp;1 and Bootstrap were 69 and 61, respectively. The estimated fly richness correlated positively with fungal richness and abundance. Among the Drosophilidae species identified in this study, approximately 5% represent new occurrences for Brazil and 56% represent new species. Four genera belonging to the Zygothrica genus group are found in the Amazon region, and these genera represent 80% of the fungus-associated fauna known to date for the tropics. In conclusion, our results show that the fungal richness and abundance were the factors that determined the high diversity of mycophagous Drosophilidae

Enteral nutrition discontinuation and outcomes in general critically ill patients

OBJECTIVE: To determine the relationship between enteral nutrition discontinuation and outcome in general critically ill patients. MATERIALS AND METHODS: All patients admitted to a mixed intensive care unit in a tertiary care hospital from May-August 2009 were screened for an indication for enteral nutrition. Patients were followed up until leaving the intensive care unit or a maximum of 28 days. The gastrointestinal failure score was calculated daily by adding values of 0 if the enteral nutrition received was identical to the nutrition prescribed, 1 if the enteral nutrition received was at least 75% of that prescribed, 2 if the enteral nutrition received was between 50-75% of that prescribed, 3 if the enteral nutrition received was between 50-25% of that prescribed, and 4 if the enteral nutrition received was less than 25% of that prescribed. RESULTS: The mean, worst, and categorical gastrointestinal failure scores were associated with lower survival in these patients. Age, categorical gastrointestinal failure score, type of admission, need for mechanical ventilation, sequential organ failure assessment, and Acute Physiologic and Chronic Health Evaluation II scores were selected for analysis with binary regression. In both models, the categorical gastrointestinal failure score was related to mortality. CONCLUSION: The determination of the difference between prescribed and received enteral nutrition seemed to be a useful prognostic marker and is feasible to be incorporated into a gastrointestinal failure score

Sustentabilidade na gestão de resíduos de serviços de saúde (RSS) em instituições de saúde:: um overview sobre o estado da arte

O desenvolvimento da sociedade moderna nas últimas décadas principalmente nos quesitos tecnológico e industrial trouxe um conjunto de melhoria ssignificativas à população no âmbito da saúde, infraestrutura, educação, saneamento básico entre outras. No entanto, o mesmo desenvolvimento que alavanca a qualidade de vida da população, proporciona novos desafios à sociedade moderna como, por exemplo, a grande produção e o gerenciamento dos Resíduos de Serviços de Saúde ”“ RSS. O presente trabalho teve como principal objetivo realizar um levantamento do atual estado da arte sobre o tema sustentabilidade na gestão de Resíduos de Serviços de Saúde (RSS) em instituições de saúde brasileiras destacando o papel do enfermeiro junto aequipes multidisciplinares no tratamento do tema. Foram consultadas fontes bibliográficas consolidadas tais como livros, revistas, teses, dissertações, monografias e publicações científicas obtidas via repertórios científicos como Web Of Science, Scientific ElectronicLibrary Online (SciELO), Google Acadêmico, Biblioteca Virtual em Saúde (BVS) e Literatura Latino-Americana e do Caribe em Ciências da Saúde(LILACS), desde 2005. Temas como: (i) Legislação Vigente para Área; (ii) Atual Panorama dos RSS no Brasil; (iii) Discussão sobre o Papel do Enfermeiro no Gerenciamento dos RSS ”“ Aspectosgerais, Papel do enfermeiro à luz da Teoria Ambientalista de Florence Nightingale, Gerenciamento dos RSS: papel do enfermeiro versus custo; (iv) Destinação e Eliminação Adequada para os RSS; e (v) Sustentabilidade Ambiental no Gerenciamentodos RSS foram levantados, investigados e discutidos

New Algorithm to Discriminate Phase Distribution of Gas-Oil-Water Pipe Flow With Dual-Modality Wire-Mesh Sensor

Three-phase gas-oil-water flow is an important type of flow present in petroleum extraction and processing. This paper reports a novel threshold-based method to visualize and estimate the cross-sectional phase fraction of gas-oil-water mixtures. A 16×16 dual-modality wire-mesh sensor (WMS) was employed to simultaneously determine the conductive and capacitive components of the impedance of fluid. Then, both electrical parameters are used to classify readings of WMS into either pure substance (gas, oil or water) or two-phase oil-water mixtures (foam is neglected in this work). Since the wire-mesh sensor interrogates small regions of the flow domain, we assume that the three-phase mixture can be segmented according to the spatial sensor resolution (typically 2–3 mm). Hence, the proposed method simplifies a complex three-phase system in several segments of single or two-phase mixtures. In addition to flow visualization, the novel approach can also be applied to estimate quantitative volume fractions of flowing gas-oil-water mixtures. The proposed method was tested in a horizontal air-oil-water flow loop in different flow conditions. Experimental results suggest that the threshold-based method is able to capture transient three-phase flows with high temporal and spatial resolution even in the presence of water-oil dispersion regardless of the continuous phase

Ginástica para Todos: notas sobre a composição coreográfica por praticantes idosas

ResumoEste estudo analisou o processo de composição e apresentação coreográfica vivido por integrantes do projeto de Ginástica para Todos (GPT) do Programa UniversIDADE da Unicamp. Caracterizada como um estudo de caso, esta pesquisa registrou depoimentos escritos de 12 participantes, que foram analisados via Análise de Conteúdo. Os registros enfatizam o processo de composição como uma oportunidade para trocas de saberes e experiências, que é intensificado pela participação ativa e pela construção coletiva, além do consequente adensamento das relações sociais – aspectos presentes na proposta pedagógica que subsidia este projeto. Ademais, a experiência de apresentar a coreografia para um grande público foi percebida como positiva e, por vezes, desafiadora, proporcionando o sentimento de superação e a socialização do processo vivido, o que reforça o potencial da GPT para esse público e o alinhamento entre as potencialidades da prática e as demandas do processo de envelhecimento.Palavras-chave: Ginástica para Todos. Idoso. Coreografias. Educação Física.Gymnastics for All: notes about choreographic composition process by elderly womenAbstractThis study analysed the choreographic composition and performance experienced by Gymnastics for All (GfA) practioners from the UniversIDADE Program (Unicamp). Characterized as a case study, this research recorded written reports from 12 participants, which were analyzed by Content Analysis technique. The data emphasize the composition process as an opportunity for knowledge and experience exchanges, which is intensified by active participation in a collective process, besides to the consequent increase of social relations – key aspects of the pedagogical proposal used in this group. Furthermore, presenting the choreography to a large audience was perceived as positive and also challenging experience, providing the feeling of overcoming and socializing the process, which reinforces the potential of this gymnastics for elderly and the alignment between the GfA potentialities and the demands of the aging process.Keywords: Gymnastics for All. Elderly. Choreographics Performances. Physical Education.Gimnasia para Todos: notas sobre la composición coreográfica por practicantes mujeres mayoresResumenEste estudio analizó el proceso de composición y presentación coreográfica experimentado por las integrantes del proyecto de Gimnasia para Todos (GPT) del Programa UniversIDADE de la Unicamp. Caracterizada como un estudio de caso, esta investigación registró relatos escritos de 12 participantes, que fueron analizados por medio de la Análisis de Contenido. Los registros enfatizan el proceso de composición como una oportunidad de intercambio de conocimientos y experiencias, que se intensifica con la participación activa y la construcción colectiva, además de la consiguiente densificación de las relaciones sociales, aspectos presentes en la propuesta pedagógica que subsidia este proyecto. También, la experiencia de presentar la coreografía a un público numeroso fue percibida como positiva y, a veces, desafiante, ofreciendo la sensación de superación y socialización del proceso vivido, lo que refuerza el potencial de la GPT para este público y la convergencia entre el potencial de la práctica y las características del proceso de envejecimiento.Palabras clave: Gimnasia para Todos. Gente Mayor. Coreografías. Educación Física