Utilização do custo-meta por empresas brasileiras como estratégia de gestão: alguns estudos setoriais utilizando o método da causalidade de Granger

This article aims to develop, based on the Granger-causality test, a research technique to assess, in business sectors and as an alternative for case studies, the price strategies adopted by Brazilian companies. It focuses on the differentiation between those companies which use target costing as a strategy from those using the cost plus margin, or yet, from companies without a clear strategy for establishing prices and costs. Forty-seven companies from eight different segments were analyzed through Granger causality. In most cases, the results revealed a lack of strategy in terms of company price and cost management. Target costing was only predominant in the electric power distribution sector. The research results suggest possibilities for future studies.Este artigo tem como objetivo básico desenvolver, com apoio no teste de causalidade de Granger, uma técnica de pesquisa que possa avaliar, no agregado de empresas e como uma alternativa ao estudo de caso, as estratégias de preços adotadas por empresas brasileiras. Em especial, busca-se distinguir aquelas empresas que adotam o custometa como estratégia, em relação àquelas empresas que adotam o custo mais margem ou, ainda, daquelas que não apresentam uma estratégia clara de preços e custos. Quarenta e sete empresas, de oito setores distintos, foram analisadas mediante a utilização do método de causalidade de Granger. Os resultados evidenciaram a falta de estratégia com relação à gestão de preços e custos das empresas, na maioria dos casos. Em particular, a hipótese da estratégia de custo-meta predominou somente no setor de distribuição de energia elétrica. Os resultados apresentados são suscetíveis a várias contribuições e podem servir como uma agenda para futuras pesquisas

Canagliflozin and Cardiovascular and Renal Outcomes in Type 2 Diabetes Mellitus and Chronic Kidney Disease in Primary and Secondary Cardiovascular Prevention Groups

Background: Canagliflozin reduces the risk of kidney failure in patients with type 2 diabetes mellitus and chronic kidney disease, but effects on specific cardiovascular outcomes are uncertain, as are effects in people without previous cardiovascular disease (primary prevention). Methods: In CREDENCE (Canagliflozin and Renal Events in Diabetes With Established Nephropathy Clinical Evaluation), 4401 participants with type 2 diabetes mellitus and chronic kidney disease were randomly assigned to canagliflozin or placebo on a background of optimized standard of care. Results: Primary prevention participants (n=2181, 49.6%) were younger (61 versus 65 years), were more often female (37% versus 31%), and had shorter duration of diabetes mellitus (15 years versus 16 years) compared with secondary prevention participants (n=2220, 50.4%). Canagliflozin reduced the risk of major cardiovascular events overall (hazard ratio [HR], 0.80 [95% CI, 0.67-0.95]; P=0.01), with consistent reductions in both the primary (HR, 0.68 [95% CI, 0.49-0.94]) and secondary (HR, 0.85 [95% CI, 0.69-1.06]) prevention groups (P for interaction=0.25). Effects were also similar for the components of the composite including cardiovascular death (HR, 0.78 [95% CI, 0.61-1.00]), nonfatal myocardial infarction (HR, 0.81 [95% CI, 0.59-1.10]), and nonfatal stroke (HR, 0.80 [95% CI, 0.56-1.15]). The risk of the primary composite renal outcome and the composite of cardiovascular death or hospitalization for heart failure were also consistently reduced in both the primary and secondary prevention groups (P for interaction >0.5 for each outcome). Conclusions: Canagliflozin significantly reduced major cardiovascular events and kidney failure in patients with type 2 diabetes mellitus and chronic kidney disease, including in participants who did not have previous cardiovascular disease

ATLANTIC EPIPHYTES: a data set of vascular and non-vascular epiphyte plants and lichens from the Atlantic Forest

Epiphytes are hyper-diverse and one of the frequently undervalued life forms in plant surveys and biodiversity inventories. Epiphytes of the Atlantic Forest, one of the most endangered ecosystems in the world, have high endemism and radiated recently in the Pliocene. We aimed to (1) compile an extensive Atlantic Forest data set on vascular, non-vascular plants (including hemiepiphytes), and lichen epiphyte species occurrence and abundance; (2) describe the epiphyte distribution in the Atlantic Forest, in order to indicate future sampling efforts. Our work presents the first epiphyte data set with information on abundance and occurrence of epiphyte phorophyte species. All data compiled here come from three main sources provided by the authors: published sources (comprising peer-reviewed articles, books, and theses), unpublished data, and herbarium data. We compiled a data set composed of 2,095 species, from 89,270 holo/hemiepiphyte records, in the Atlantic Forest of Brazil, Argentina, Paraguay, and Uruguay, recorded from 1824 to early 2018. Most of the records were from qualitative data (occurrence only, 88%), well distributed throughout the Atlantic Forest. For quantitative records, the most common sampling method was individual trees (71%), followed by plot sampling (19%), and transect sampling (10%). Angiosperms (81%) were the most frequently registered group, and Bromeliaceae and Orchidaceae were the families with the greatest number of records (27,272 and 21,945, respectively). Ferns and Lycophytes presented fewer records than Angiosperms, and Polypodiaceae were the most recorded family, and more concentrated in the Southern and Southeastern regions. Data on non-vascular plants and lichens were scarce, with a few disjunct records concentrated in the Northeastern region of the Atlantic Forest. For all non-vascular plant records, Lejeuneaceae, a family of liverworts, was the most recorded family. We hope that our effort to organize scattered epiphyte data help advance the knowledge of epiphyte ecology, as well as our understanding of macroecological and biogeographical patterns in the Atlantic Forest. No copyright restrictions are associated with the data set. Please cite this Ecology Data Paper if the data are used in publication and teaching events. © 2019 The Authors. Ecology © 2019 The Ecological Society of Americ

Beta-ionone attracts Euglossa mandibularis(Hymenoptera, Apidae) males in western Paraná forests

ABSTRACTMales of Euglossa mandibularis were consistently captured in scent traps baited with β-ionone in areas of Mixed Ombrophylous Forests or transition between this latter physiognomy and Montane Semideciduous Forest at Parque Nacional do Iguaçu, Paraná state, Brazil. Geographic records for the species and sampling effort (including or not β-ionone among the offered compounds) along Atlantic Forest biome are presented and discussed. We also discuss seasonal and geographic variation in collection of scents by orchid bees

Utilização do custo-meta por empresas brasileiras como estratégia de gestão: alguns estudos setoriais utilizando o método da causalidade de Granger

Este artigo tem como objetivo básico desenvolver, com apoio no teste de causalidade de Granger, uma técnica de pesquisa que possa avaliar, no agregado de empresas e como uma alternativa ao estudo de caso, as estratégias de preços adotadas por empresas brasileiras. Em especial, busca-se distinguir aquelas empresas que adotam o custometa como estratégia, em relação àquelas empresas que adotam o custo mais margem ou, ainda, daquelas que não apresentam uma estratégia clara de preços e custos. Quarenta e sete empresas, de oito setores distintos, foram analisadas mediante a utilização do método de causalidade de Granger. Os resultados evidenciaram a falta de estratégia com relação à gestão de preços e custos das empresas, na maioria dos casos. Em particular, a hipótese da estratégia de custo-meta predominou somente no setor de distribuição de energia elétrica. Os resultados apresentados são suscetíveis a várias contribuições e podem servir como uma agenda para futuras pesquisas.This article aims to develop, based on the Granger-causality test, a research technique to assess, in business sectors and as an alternative for case studies, the price strategies adopted by Brazilian companies. It focuses on the differentiation between those companies which use target costing as a strategy from those using the cost plus margin, or yet, from companies without a clear strategy for establishing prices and costs. Forty-seven companies from eight different segments were analyzed through Granger causality. In most cases, the results revealed a lack of strategy in terms of company price and cost management. Target costing was only predominant in the electric power distribution sector. The research results suggest possibilities for future studies