ANÁLISE DOS PROGRAMAS DE ENSINO DA ÁREA DE CUSTOS NO CURRÍCULO DOS CURSOS DE GRADUAÇÃO EM ADMINISTRAÇÃO DE EMPRESAS

The purpose of this paper is to analyze the study programs of costing subjects in three business administration courses. The qualitative and exploratory study involved the content analysis of the subjects’ study programs and the conduction of semi-structured interviews with professors and coordinators. Findings uncover a concern with turning the teaching of costs less operational by directing it to the management process. They also indicate that the changes in business did not impact the programs as much as expected and admit the importance of costing techniques, even though it is not easy to adjust the contents taught to the needs generated by the fast changing external scenery. The teaching of costs is given preference in industrial companies over the commerce and service area. To conclude, the study supplied information that may induce reflection on the pertinence, present relevance and adequacy of the contents of this area taught in business administration courses.El objetivo de este trabajo es el de analizar los planes de estudio de las asignaturas del área de costos en tres cursos de administración de empresas. El estudio, cualitativo y exploratorio, abarcó el análisis de los contenidos de los planes de enseñanza de las asignaturas y la realización de encuestas semiestructuradas con profesores y coordinadores. Los resultados señalan la preocupación por hacer que la enseñanza de costos sea menos operacional, volcándose más para los procesos de gestión, indican que los cambios en el área de los negocios no tuvieron el impacto esperado en los planes de estudio y reconocen la importancia de las técnicas de costeo, aunque haya dificultades para adaptar los contenidos enseñados a las necesidades generadas por los rápidos cambios ocurridos en el ámbito externo. Se privilegia la enseñanza de costos en empresas en detrimento del área de comercio y servicios. Se concluye que el estudio aportó informaciones que pueden generar reflexiones respecto de la importancia, actualidad y adecuación de los contenidos enseñadas en esta área en cursos de administración. O objetivo deste trabalho é analisar os programas de ensino das disciplinas da área de custos em três cursos de administração de empresas. O estudo, qualitativo e exploratório, envolveu a análise do conteúdo dos planos de ensino das disciplinas e a realização de entrevistas semi-estruturadas com professores e coordenadores. Os resultados mostram a preocupação em tornar o ensino de custos menos operacional, voltando-o para o processo de gestão, indicam que as mudanças no campo dos negócios não impactaram os programas quanto deveriam e reconhecem a importância das técnicas de custeio, embora haja dificuldades em se adequar os conteúdos ensinados às necessidades geradas pelas rápidas modificações no cenário externo. É privilegiado o ensino de custos em empresas industriais em detrimento da área de comércio e serviços. Conclui-se que o estudo forneceu informações que podem gerar reflexões sobre a pertinência, atualidade e adequação dos conteúdos ensinados nesta área em cursos de administração

Wilson chains are not thermal reservoirs

Wilson chains, based on a logarithmic discretization of a continuous spectrum, are widely used to model an electronic (or bosonic) bath for Kondo spins and other quantum impurities within the numerical renormalization group method and other numerical approaches. In this short note we point out that Wilson chains can not serve as thermal reservoirs as their temperature changes by a number of order Delta E when a finite amount of energy Delta E is added. This proves that for a large class of non-equilibrium problems they cannot be used to predict the long-time behavior.Comment: 2 page

Can functional exercise capacity discriminate older individuals with poor postural control?

Postural instability can be related to functional limitations as a result of the aging process. This study aimed to compare functional exercise capacity and postural control in older adults. Participants were allocated into three groups according to their functional exercise capacity based on the six minute walking test (6MWT): 1) Low performance group (LP: distance walked ≤ 80% of the predicted value n = 19), 2) Normal performance group (NP: distance walked 81-100% of the predicted value n = 21) and, 3) High performance group (HP: distance walked >100% of the predicted value n = 23). All groups performed three trials of a one-leg stance for 30s on a force platform. LP showed worse postural control in comparison to NP and HP, and significant differences (p < .05) were found between groups for area, velocity antero-posterior of center of pressure and time limit variables during the one-leg stance task. These results have implications for rehabilitation management with regard to exercise, balance assessment and intervention in older adults. Instabilidade postural pode estar relacionada com as limitações funcionais, como um resultado do processo de envelhecimento. Este estudo teve como objetivo comparar a capacidade funcional de exercício e o controle postural em indivíduos idosos. Os participantes foram separados em três grupos de acordo com sua capacidade funcional de exercício baseada no teste de caminhada de seis minutos (TC6min): 1) grupo baixo desempenho (BD: distância caminhada ≤ 80% do valor predito n = 19), 2) grupo normal desempenho (ND : distância caminhada 81-100% do valor predito n = 21) e, 3) grupo alto desempenho (AD: distância caminhada >100% do valor predito n = 23). Todos os grupos realizaram três testes com apoio unipodal permanecendo por 30s sobre a plataforma de força. BD apresentou pior equilíbrio postural em comparação com ND e AD; com diferenças significativas (p < 0,05) encontradas entre os grupos para os parâmetros de área e velocidade antero-posterior do centro de pressão e a variável tempo-limite durante a posição unipodal. Estes resultados têm implicações para estratégias de reabilitação no que diz respeito ao exercício, avaliação do equilíbrio e intervenção em idosos. Inestabilidad postural puede estar relacionada con las limitaciones funcionales como resultado del proceso de envejecimiento. Este estudio tuvo como objetivo evaluar la comparación entre la capacidad funcional del ejercicio en el control postural de las personas de edad avanzada. Los participantes fueron divididos en tres grupos de acuerdo a su capacidad de ejercicio funcional basado en la Prueba de Caminada de seis minutos (PC6M): 1) grupo Bajo Rendimiento (BR: distancia recorrida ≤ 80% del valor predijo, n = 19), 2) grupo Normal Rendimiento (NR: distancia recorrida 81-100% del valor predijo, n = 21) y 3) grupo Alto Rendimiento (AR: distancia recorrida >100% del valor predijo, n = 23). Todos los grupos realizaron tres pruebas sobre un solo pie por 30s en la plataforma de fuerza. BR presentó un mal equilibrio postural en comparación con NR y AR; con diferencias significativas (p < 0,05) encontrado entre los grupos de los parámetros área y velocidad antero-posterior del centro de presión y el límite de tiempo para la postura de una sola pierna. Estos resultados tienen implicaciones para las estrategias de rehabilitación en relación con el ejercicio, la evaluación del equilibrio y la intervención en los ancianos

Chlorophyll fluorescence as a tool to select salinity-tolerant cowpea genotypes

The use of saline water reduces the growth and productivity of crops, so the need for techniques that make possible the use of this resource such as the use of salinity tolerant genotypes and efficient selection methods are of great importance. Thus, this study aimed to evaluate the tolerance of cowpea (Vigna unguiculata L. Walp.) genotypes to salt stress, through the chlorophyll fluorescence analysis. The experiment was conducted in a protected environment at the Federal University of Campina Grande, Paraíba, Brazil, using a completely randomized design in a 2 x 10 factorial arrangement, with three replications, consisting of two levels of irrigation water salinity (0.6 and 5.1 dS m-1) and ten cowpea genotypes: (G1: MNCO1-649F-2-1, G2: MNCO3-736F-2, G3: PINGO DE OURO-1-2, G4: BRS GURGUÉIA, G5: BRS MARATAOÃ, G6: MNCO2-676F-3, G7: MNCO2-683F-1, G8: MNCO3-737F-5-4, G9: MNCO3-737F-5-9, and G10: BRS TUMUCUMAQUE). The stem length, stem diameter, SPAD index, and chlorophyll fluorescence transients were evaluated. The G2 and G4 genotypes had the lowest reductions in the growth, stem diameter, initial fluorescence, and primary and maximum photochemical efficiency of PSII, proving to be tolerant to salinity. Chlorophyll fluorescence is a tool that can be used in the selection of salinity-tolerant cowpea genotypes

Guidelines for the recording and evaluation of pharmaco-EEG data in man: the International Pharmaco-EEG Society (IPEG)

The International Pharmaco-EEG Society (IPEG) presents updated guidelines summarising the requirements for the recording and computerised evaluation of pharmaco-EEG data in man. Since the publication of the first pharmaco-EEG guidelines in 1982, technical and data processing methods have advanced steadily, thus enhancing data quality and expanding the palette of tools available to investigate the action of drugs on the central nervous system (CNS), determine the pharmacokinetic and pharmacodynamic properties of novel therapeutics and evaluate the CNS penetration or toxicity of compounds. However, a review of the literature reveals inconsistent operating procedures from one study to another. While this fact does not invalidate results per se, the lack of standardisation constitutes a regrettable shortcoming, especially in the context of drug development programmes. Moreover, this shortcoming hampers reliable comparisons between outcomes of studies from different laboratories and hence also prevents pooling of data which is a requirement for sufficiently powering the validation of novel analytical algorithms and EEG-based biomarkers. The present updated guidelines reflect the consensus of a global panel of EEG experts and are intended to assist investigators using pharmaco-EEG in clinical research, by providing clear and concise recommendations and thereby enabling standardisation of methodology and facilitating comparability of data across laboratories

Endogenous iron as a photo-Fenton reaction catalyst for the degradation of Pah's in soils

Polycyclic aromatic hydrocarbon (PAH) components of diesel fuel are considered hazardous, due to their toxicity. We report the degradation of 16 PAHs using photo-Fenton and photo-Fenton-like processes in two different soil samples (S1 and S2) artificially contaminated with diesel oil. Experimental factorial designs were used to determine the most effective treatment conditions, with a view to achieving economical feasibility. For photo-Fenton reactions, the best degradation conditions resulted in an overall PAH concentration reduction of 94.6% and 95.6% for soils S1 and S2, respectively. The photo-Fenton-like processes also led to satisfactory degradation levels, obtained with only endogenous iron, low hydrogen peroxide concentration, short exposure time and no soil pH adjustment. These results demonstrate the viability of photo-Fenton-like processes to treat PAH contaminated areas.Hidrocarbonetos policíclicos aromáticos (HPA) estão presentes no óleo diesel, sendo considerados perigosos devido à sua toxicidade. Neste estudo relatamos a degradação de 16 HPA em dois solos diferentes (S1 e S2) contaminados artificialmente com óleo diesel, usando processos foto-Fenton e pseudo-foto-Fenton. Planejamentos fatoriais foram usados para obter condições de tratamento mais eficientes e econômicas. Para a reação foto-Fenton, as condições mais favoráveis resultaram 94,6% e 95,6% de degradação dos HPA para os solos S1 e S2, respectivamente. O processo pseudo-foto-Fenton também apresentou um nível satisfatório de degradação, obtido em condições econômicas, com ferro endógeno, baixa concentração de peróxido, curto tempo de exposição à radiação e sem ajuste do pH do solo. Os resultados demonstram a eficiência do processo pseudo-foto-Fenton para tratar áreas contaminadas por HPA.329336Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES

Compounds enhancing human sperm motility identified using a high-throughput phenotypic screening platform

STUDY QUESTION: Can a high-throughput screening (HTS) platform facilitate male fertility drug discovery? SUMMARY ANSWER: An HTS platform identified a large number of compounds that enhanced sperm motility. WHAT IS KNOWN ALREADY: Several efforts to find small molecules modulating sperm function have been performed but none have used high-throughput technology. STUDY DESIGN, SIZE, DURATION: Healthy donor semen samples were used and samples were pooled (3–5 donors per pool). Primary screening was performed singly; dose–response screening was performed in duplicate (using independent donor pools). PARTICIPANTS/MATERIALS, SETTING, METHODS: Spermatozoa isolated from healthy donors were prepared by density gradient centrifugation and incubated in 384-well plates with compounds (6.25 μM) to identify those compounds with enhancing effects on motility. Approximately 17 000 compounds from the libraries, ReFRAME, Prestwick, Tocris, LOPAC, CLOUD and MMV Pathogen Box, were screened. Dose–response experiments of screening hits were performed to confirm the enhancing effect on sperm motility. Experiments were performed in a university setting. MAIN RESULTS AND THE ROLE OF CHANCE: From our primary single concentration screening, 105 compounds elicited an enhancing effect on sperm motility compared to dimethylsulphoxide-treated wells. Confirmed enhancing compounds were grouped based on their annotated targets/target classes. A major target class, phosphodiesterase inhibitors, were identified, in particular PDE10A inhibitors as well as number of compounds not previously known to enhance human sperm motility, such as those related to GABA signalling. LARGE SCALE DATA: N/A. LIMITATIONS, REASONS FOR CAUTION: Although this approach provides data about the activity of the compound, it is only a starting point. For example, further substantive experiments are necessary to provide a more comprehensive picture of each compound’s activity, the effect on the kinetics of the cell populations and subpopulations, and their potential mechanisms of action. Compounds have been tested with prepared donor spermatozoa, incubated under non-capacitating conditions, and only incubated with compounds for a relatively short period of time. Therefore, the effect of compounds under different conditions, for example in whole semen, for longer incubation times, or using samples from patient groups, may be different and require further study. All experiments were performed in vitro. WIDER IMPLICATIONS OF THE FINDINGS: This phenotypic screening assay identified a large number of compounds that increased sperm motility. In addition to furthering our understanding of human sperm function, for example identifying new avenues for discovery, we highlight potential compounds as promising start-point for a medicinal chemistry programme for potential enhancement of male fertility. Moreover, with disclosure of the results of screening, we present a substantial resource to inform further work in the field. STUDY FUNDING/COMPETING INTEREST(S): This study was supported by the Bill and Melinda Gates Foundation, Scottish Funding Council and Scottish Universities Life Science Alliance. C.L.R.B. is Editor for RBMO. C.L.R.B. receives funding from Chief Scientists Office (Scotland), ESHRE and Genus PLC, consulting fees from Exscientia and lecture fees from Cooper Surgical and Ferring. S.M.d.S. is an Associate Editor of Human Reproduction, and an Associate Editor of Reproduction and Fertility. S.M.d.S. receives funding from Cooper Surgical and British Dietetic Society. No other authors declared a COI