INSTITUIÇÕES RELIGIOSAS: UMA ANÁLISE SOBRE A UTILIZAÇÃO DA CONTABILIDADE NO APOIO À GESTÃO

As organizações do terceiro setor visam, mediante o desenvolvimento das suas atividades, gerar benefícios para a sociedade. As instituições religiosas, ao provocarem mudanças sociais, também possuem as características das entidades do terceiro setor. Com o fim de assessorar os gestores das instituições, a contabilidade surge como meio de apoio, uma vez que as informações produzidas, se utilizadas de forma oportuna, auxiliarão na tomada de decisão. Neste sentido, o trabalho teve o objetivo de verificar se as instituições religiosas mantêm registros contábeis e como os utilizam no processo de apoio à gestão. Para a consecução do objetivo, direcionou-se o instrumento de coleta de dados a uma amostra de 24 instituições. Esta pesquisa se classifica como descritiva, qualitativa e quantitativa. Dentre os resultados, identificou-se que 90% das instituições religiosas analisadas mantêm registros contábeis e elaboram demonstrações contábeis. Ademais, essas entidades utilizam ferramentas de análise das demonstrações contábeis, bem como fazem uso de outros relatórios de apoio à gestão. Porém, observou-se que a periodicidade de uso ainda apresenta um lapso de tempo longo, demonstrando que algumas decisões tomadas não se basearam em dados contábeis. Ainda no que diz respeito ao suporte oferecido às decisões na instituição, à relevância de dados contábeis e ao auxílio que as informações contábeis podem oferecer à tomada de decisão, os percentuais de concordância desses temas foram entre 80% e 90%, demonstrando um resultado positivo acerca da importância da contabilidade como ferramenta de auxílio à gestão

Field study on the accumulation of trace elements by vegetables produced in the vicinity of abandoned pyrite mines

To evaluate the accumulation of trace elements (TE) by vegetables produced in the vicinity of abandoned pyrite mines, eighteen different small farms were selected near three mines from the Portuguese sector of the Iberian Pyrite Belt (Sao Domingos, Aljustrel and Lousal). Total and bioavailable As, Cu, Pb, and Zn concentrations were analyzed in the soils, and the same TE were analyzed in three different vegetables, lettuce (Lactuca sativa), coriander (Coriandrum sativum), and cabbage (Brassica oleracea), collected at the same locations. The soils were contaminated with As, Cu, Pb, and Zn, since their total concentrations exceeded the considered soil quality guideline values for plant production in the majority of the sampling sites. The maximum total concentrations for those TE were extremely high in some of the sampling sites (e.g. 1851 mg As kg(-1) in Sao Domingos, 1126 mg Cu kg(-1) in Aljustrel, 4946 mg Pb kg(-1) in Sao Domingos, and 1224 mg Zn kg(-1) in Aljustrel). However, the soils were mainly circumneutral, a factor that contributes to their low bioavailable fractions. As a result, generally, the plants contained levels of these elements characteristic of uncontaminated plants, and accumulation factors for all elements <1, typical of excluder plants. Furthermore, the estimated daily intake (EDI) for Cu and Zn, through the consumption of these vegetables, falls below the recommended upper limit for daily intake of these elements. The sampling site that stood out from the others was located at Sao Joao de Negrilhos (Aljustrel), where bioavailable Zn levels were higher, a consequence of the slight acidity of the soil. Therefore, the Zn content in vegetables was also higher, characteristic of contaminated plants, emphasizing the risk of Zn entering the human food chain via the consumption of crops produced on those soils. (C) 2013 Elsevier B.V. All rights reserved.info:eu-repo/semantics/publishedVersio

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MAPT mutations should be considered when there is an autosomal dominant family history of a PSP syndrome, particularly of young onset and with prominent behavioural features. Copyright © 2010 S. Karger AG, Basel Introduction Mutations in the MAPT gene are causative of neurodegenerative disorders in the frontotemporal lobar degeneration spectrum Key Words Frontotemporal dementia ؒ Progressive supranuclear palsy ؒ Tau Abstract Background: MAPT mutations are associated with disorders within the frontotemporal lobar degeneration spectrum. The usual presenting syndrome is behavioural variant frontotemporal dementia, although some patients present with parkinsonism. In a number of these cases the dominant clinical features have been consistent with a progressive supranuclear palsy (PSP) syndrome. Objective: To describe a family with an autosomal dominant PSP syndrome with a novel L284R mutation in the MAPT gene. Methods: A retrospective case review and genetic analysis of the MAPT gene. A literature review of PSP syndromes associated with mutations in the MAPT gene. Results: Multiple members of family DRC292 across different generations had a PSP syndrome with 1 member of the family being found to have a novel L284R mutation in the MAPT gene. Behavioural features were also prominent in most cases. A PSP syndrome is only a rare finding associated with MAPT mutations and many of these cases have atypical clinical features. Conclusion: Although rare