Lean accounting: a structured literature review

The purpose of this paper is to perform a review and analyze the literature on Lean Accounting (LA), to develop insights into how LA research is developing, offering a critique of the research to date, and underlining future research opportunities. This research uses a structured literature review to categorize and analyze 39 research articles from relevant journals with a publication date from 1996 to 2020 (September) and to answer three research questions. Findings demonstrated that although LA seems to be the most suitable method for lean companies, it still lacks research in terms of the role of accountants in lean organizations as well as how its concepts are integrated with the Generally Accepted Accounting Principles (GAAP). This paper provides both academics and practitioners with valuable insights regarding the role of management accounting and accountants in the pursuit of lean transformation, presenting meaningful themes and a complete analysis of the literature along with research gaps for future research. This paper contributes to lean manufacturing literature by providing a comprehensive structured literature review of articles regarding LA. Also, it serves as a basis for developing future research agendas in management accounting practices for lean organizations

Herbicides to weed control and in pre-budded seedlings (MBPs) of different varieties of sugarcane

Mudas pré-brotadas (MPB) de cana-de-açúcar chegam ao campo com a parte aérea e raízes desenvolvidas podendo apresentar sensibilidade a herbicidas e mudar o manejo de controle de plantas daninhas. Portanto, os objetivos deste trabalho foram: determinar o controle químico das plantas daninhas Cynodon dactylon, Chloris polydactyla e Merremia aegyptia; e determinar o efeito dos herbicidas em mudas de pré-brotadas de diferentes variedades de cana-de-açúcar. O delineamento experimental foi inteiramente casualizado com onze tratamentos e quatro repetições. Os herbicidas saflufenacil, clomazone, metribuzim, tebuthiuron, indaziflam, saflufenacil + clomazone, saflufenacil + metribuzim, saflufenacil + tebuthiuron, indaziflam + metribuzin, indaziflam + tebuthiuron, além de testemunha, foram aplicados para o controle de Cynodon dactylon, Chloris polydactyla e Merremia aegyptia e sobre as MPBs das variedades RB 867515, RB 966928 e CTC 9001. Avaliações de controle foram realizadas aos 15, 30 e 45 dias após aplicação (DAA) e de fitotoxicidade na cultura aos 15, 30, 45 e 60 DAA, além da biomassa seca da parte aérea. Para o C. polydactyla todos os tratamentos foram eficazes, para M. aegyptia os melhores tratamentos foram saflufenacil, metribuzin e saflufenacil + tebuthiuron e saflufenacil + tebuthiuron. No controle de C. dactylon destacaram-se clomazone, metribuzin, saflufenacil + clomazone e tebuthiuron. Os tratamentos indaziflam e indaziflam + metribuzin prejudicaram o crescimento inicial das MPBs das três variedades de cana-de-açúcar estudadas, portanto, apresentam limitação no uso em MPBs.Pre-sprouting seedlings (MPB) of sugarcane arrive in the field with the aerial part and roots developed, being able to present sensitivity to herbicides and to change weed control management. Therefore, the objectives of this work were: determine the chemical control of Cynodon dactylon, Chloris polydactyla and Merremia aegyptia; and to determine the effect of the herbicides on pre-budded seedlings of different varieties of sugarcane. The experimental design was completely randomized with eleven treatments and four replicates. The herbicides saflufenacil, clomazone, metribuzim, tebuthiuron, indaziflam, saflufenacil + clomazone, saflufenacil + metribuzim, saflufenacil + tebuthiuron, indaziflam + metribuzin, indaziflam + tebuthiuron, and control were applied for the control of Cynodon dactylon, Chloris polydactyla and Merremia aegyptia and on MPBs varieties - RB 867515, RB 966928 and CTC 9001. Control evaluations were performed at 15, 30 and 45 days after application (DAA) and phytotoxicity in the culture at 15, 30, 45 and 60 DAA, in addition to biomass of the aerial part. For C. polydactyla all treatments were effective, for M. aegyptia the best treatments were saflufenacil, metribuzin and saflufenacil + tebuthiuron e saflufenacil + tebuthiuron. In the control of C. dactylon we could highlight clomazone, metribuzin, saflufenacil + clomazone e tebuthiuron. The indaziflam and indaziflam + metribuzin treatments impaired the initial growth of the MPBs of the three studied sugarcane varieties; therefore, they present limitations in the use of MPBs

Performance of popcorn maize populations in South American Avatí Pichingá using diallel analysis

Abstract The Avatí Pichingá population contains genes for resistance to the fungal species that cause ear rot. This study aimed to develop populations of interest. For this purpose, the diallel analysis was carried out and combining ability associated with of grain yield (GY), popping expansion (PE), plant height (PH), ear height (EH) and days to silking (FF) were assessed from seven South American varieties of the maize race Avatí Pichingá. Performance for those populations was evaluated in a completely randomized block designs at four locations in Paraguay and one location in Brazil. The statistical approach was based on the individual and joint analysis of variance and diallel analysis (Gardner and Eberhart's and Griffing's methods). The results showed that varieties and heterosis effects were significant for all the studied traits. Highly significant differences were also detected for the interactions between heterosis and locations for all traits, in contrast to variety and location that were significant for GY only. Differences were significant for average, variety, and specific heterosis with 68% of variation from the varieties and 32% from the total heterosis for GY. Differences among locations, varieties, heterotic effects, interaction between variety and locations were highly significant for PE, PH, EH, and FF. However, specific heterosis was significant for PE only. Estimates of combining ability and heterosis showed that ´PAZM 2065` and ´PAZM 0131` are superior varieties for GY, and ´PAZM 7130` for PE, ´PAZM 6070` for PH and EH, and ´PAZM 7139` for early flowering, respectively

Low-Level Laser Application in the Early Myocardial Infarction Stage Has No Beneficial Role in Heart Failure

Low-level laser therapy (LLLT) has been targeted as a promising approach that can mitigate post infarction cardiac remodeling. There is some interesting evidence showing that the beneficial role of the LLLT could persist long-term even after the end of the application, but it remains to be systematically evaluated. Therefore, the present study aimed to test the hypothesis that LLLT beneficial effects in the early post-infarction cardiac remodeling could remain in overt heart failure even with the disruption of irradiations. Female Wistar rats were subjected to the coronary occlusion to induce myocardial infarction or Sham operation. A single LLLT application was carried out after 60 s and 3 days post-coronary occlusion, respectively. Echocardiography was performed 3 days and at the end of the experiment (5 weeks) to evaluate cardiac function. After the last echocardiographic examination. LV hemodynamic evaluation was performed at baseline and on sudden afterload increases. Compared with the Sham group, infarcted rats showed increased systolic and diastolic internal diameter as well as a depressed shortening fraction of LV. The only benefit of the LLLT was a higher shortening fraction after 3 days of infarction. However, treated-LLLT rats show a lower shortening fraction in the 5th week of study when compared with Sham and non-irradiated rats. A worsening of cardiac function was confirmed in the hemodynamic analysis as evidenced by the higher LV end-diastolic pressure and lower +dP/dt and dP/dt with five weeks of study. Cardiac functional reserve was also impaired by infarction as evidenced by an attenuated response of stroke work index and cardiac output to a sudden afterload stress, without LLLT repercussions. No significant differences were found in the myocardial expression of Akti NEGF pathway. Collectively, these findings illustrate that LLLT improves LV systolic function in the early post-infarction cardiac remodeling. However, this beneficial effect may be dependent on the maintenance of phototherapy. Long-term studies with LLLT application are needed to establish whether these effects ultimately translate into improved cardiac remodeling.Conselho Nacional de Desenvolvimento Cientifico e TecnologicoFAPESPNove de Julho Univ, Lab Biophoton, Sao Paulo, SP, BrazilUniv Fed Sao Paulo, Lab Cardiac Physiol, Sao Paulo, SP, BrazilNove de Julho Univ, Program Med, Sao Paulo, BrazilUniv Sao Judas Tadeu, Brazil Phys Educ & Aging Sci Program, Translat Physiol Lab, Sao Paulo, BrazilUniv Fed Sao Paulo, Lab Cardiac Physiol, Sao Paulo, SP, BrazilCNPq: 4400851/2014-8FAPESP: 09-54225/8FAPESP: 15/11028-9Web of Scienc

Erythrina velutina Willd. alkaloids : piecing biosynthesis together from transcriptome analysis and metabolite profiling of seeds and leaves

Introduction: Natural products of pharmaceutical interest often do not reach the drug market due to the associated low yields and difficult extraction. Knowledge of biosynthetic pathways is a key element in the development of biotechnological strategies for plant specialized metabolite production. Erythrina species are mainly used as central nervous system depressants in folk medicine and are important sources of bioactive tetracyclic benzylisoquinoline alkaloids (BIAs), which can act on several pathology-related biological targets. Objectives: In this sense, in an unprecedented approach used with a non-model Fabaceae species grown in its unique arid natural habitat, a combined transcriptome and metabolome analyses (seeds and leaves) is presented. Methods: The Next Generation Sequencing-based transcriptome (de novo RNA sequencing) was carried out in a NextSeq 500 platform. Regarding metabolite profiling, the High-resolution Liquid Chromatography was coupled to DAD and a micrOTOF-QII mass spectrometer by using electrospray ionization (ESI) and Time of Flight (TOF) analyzer. The tandem MS/MS data were processed and analyzed through Molecular Networking approach. Results: This detailed macro and micromolecular approach applied to seeds and leaves of E. velutina revealed 42 alkaloids, several of them unique. Based on the combined evidence, 24 gene candidates were put together in a putative pathway leading to the singular alkaloid diversity of this species. Conclusion: Overall, these results could contribute by indicating potential biotechnological targets formodulation of erythrina alkaloids biosynthesis as well as improve molecular databases with omic data from a non-model medicinal plant, and reveal an interesting chemical diversity of Erythrina BIA harvested in Caatinga

Atualizações e avanços no tratamento da insuficiência cardíaca

Introduction: Heart failure is a chronic condition affecting millions of people worldwide, characterized by symptoms such as shortness of breath, fatigue, and leg swelling. Objective: This study aims to analyze the updates and advances in the treatment of this condition. Methodology: The methodology employed was a literature review with an exploratory approach, consulting various databases to identify relevant articles published between 2019 and 2024. Specific descriptors were used to conduct the searches, resulting in 112 articles, of which 43 were selected for further evaluation, and 21 were considered particularly relevant. Results: The treatment of heart failure involves pharmacological and non-pharmacological measures, with highlights including angiotensin-converting enzyme inhibitors, angiotensin II receptor blockers, beta-blockers, combination therapies, and remote monitoring. Recent updates have introduced promising therapies such as Sacubitril/Valsartan and sodium-glucose cotransporter 2 inhibitors, along with advances in gene therapy, cardiac stem cells, and advanced circulatory support devices. Final Considerations: Prevention and early diagnosis are crucial for reducing the burden of heart failure, while research incentives and investments in investigative programs are essential to drive scientific discoveries and translate them into viable therapies. A holistic, patient-centered approach that includes education, psychological support, lifestyle modification, and continuous monitoring is critical for improving clinical outcomes and strengthening the partnership between physicians and patients. Investing in research, prevention, and integrated care can lead to significant advances in the fight against heart failure, benefiting health and quality of life worldwide.Introdução: A insuficiência cardíaca é uma condição crônica que afeta milhões de pessoas em todo o mundo, caracterizada por sintomas como falta de ar, fadiga e inchaço nas pernas. Objetivo: Este estudo tem como objetivo analisar as atualizações e avanços no tratamento dessa condição. Metodologia: A metodologia empregada foi uma revisão de literatura com abordagem exploratória, consultando diversas bases de dados para identificar artigos relevantes publicados entre 2019 e 2024. Foram utilizados descritores específicos para conduzir as buscas, resultando em 112 artigos, dos quais 43 foram selecionados para uma avaliação mais detalhada, e 21 foram considerados particularmente relevantes. Resultados: O tratamento da insuficiência cardíaca envolve medidas farmacológicas e não farmacológicas, com destaque para inibidores da enzima conversora de angiotensina, bloqueadores do receptor de angiotensina II, betabloqueadores, terapias combinadas e monitoramento remoto. Atualizações recentes introduziram terapias promissoras, como o Sacubitril/Valsartan e os inibidores do cotransportador de sódio-glicose tipo 2, além de avanços em terapia gênica, células-tronco cardíacas e dispositivos de assistência circulatória avançada. Considerações Finais: A prevenção e o diagnóstico precoce são fundamentais para reduzir o ônus da insuficiência cardíaca, enquanto estímulos à pesquisa e investimentos em programas de investigação são essenciais para impulsionar descobertas científicas e traduzi-las em terapias viáveis. Uma abordagem holística, centrada no paciente, que inclui educação, suporte psicológico, modificação de estilo de vida e monitoramento contínuo, é crucial para melhorar resultados clínicos e fortalecer a parceria entre médicos e pacientes. Investir em pesquisa, prevenção e cuidados integrados pode levar a avanços significativos na luta contra a insuficiência cardíaca, beneficiando a saúde e a qualidade de vida em todo o mundo

Corrigendum to ‘a horizon scan exercise for aquatic invasive alien species in Iberian inland waters’

info:eu-repo/semantics/publishedVersio

The germline mutational landscape of BRCA1 and BRCA2 in Brazil

The detection of germline mutations in BRCA1 and BRCA2 is essential to the formulation of clinical management strategies, and in Brazil, there is limited access to these services, mainly due to the costs/availability of genetic testing. Aiming at the identification of recurrent mutations that could be included in a low-cost mutation panel, used as a first screening approach, we compiled the testing reports of 649 probands with pathogenic/likely pathogenic variants referred to 28 public and private health care centers distributed across 11 Brazilian States. Overall, 126 and 103 distinct mutations were identified in BRCA1 and BRCA2, respectively. Twenty-six novel variants were reported from both genes, and BRCA2 showed higher mutational heterogeneity. Some recurrent mutations were reported exclusively in certain geographic regions, suggesting a founder effect. Our findings confirm that there is significant molecular heterogeneity in these genes among Brazilian carriers, while also suggesting that this heterogeneity precludes the use of screening protocols that include recurrent mutation testing only. This is the first study to show that profiles of recurrent mutations may be unique to different Brazilian regions. These data should be explored in larger regional cohorts to determine if screening with a panel of recurrent mutations would be effective.This work was supported in part by grants from Barretos Cancer Hospital (FINEP - CT-INFRA, 02/2010), Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP, 2013/24633-2 and 2103/23277-8), Fundação de Apoio à Pesquisa do Rio Grande do Norte (FAPERN), Fundação de Amparo à Pesquisa do Estado do Rio de Janeiro (FAPERJ), Fundação de Amparo à Pesquisa do Estado do Rio Grande do Sul (FAPERGS), Ministério da Saúde, the Breast Cancer Research Foundation (Avon grant #02-2013-044) and National Institute of Health/National Cancer Institute (grant #RC4 CA153828-01) for the Clinical Cancer Genomics Community Research Network. Support in part was provided by grants from Fundo de Incentivo a Pesquisa e Eventos (FIPE) from Hospital de Clínicas de Porto Alegre, by Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES, BioComputacional 3381/2013, Rede de Pesquisa em Genômica Populacional Humana), Secretaria da Saúde do Estado da Bahia (SESAB), Laboratório de Imunologia e Biologia Molecular (UFBA), INCT pra Controle do Câncer and Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq). RMR and PAP are recipients of CNPq Productivity Grants, and Bárbara Alemar received a grant from the same agencyinfo:eu-repo/semantics/publishedVersio