SEMELHANÇAS E DIFERENÇAS NA PERCEPÇÃO DE ATITUDE ÉTICA PROFISSIONAL ENTRE ESTUDANTES DE CIÊNCIAS CONTÁBEIS E CONTADORES NAS NBC PG 100, 200 e 300

Este estudo tem por objetivo evidenciar as semelhanças e diferenças na percepção de atitude ética profissional entre estudantes de ciências contábeis e profissionais contadores, com base nas NBC PG 100, 200 e 300. A abordagem é quantitativa e descritiva e o método utilizado foi aplicação de questionário, sendo este adaptado do estudo de Feil, Diehl e Schuck (2017). A unidade amostral conta com 81 estudantes de uma Universidade Privada em São Paulo e 90 profissionais associados ao SESCON-SP, sendo os dados analisados por técnica descritiva e técnicas estatísticas não paramétricas de correlação de Spearman e o teste Kruskal-Wallis. Os resultados sugerem que: a disciplina de ética contribui e pode influenciar as atitudes tanto dos estudantes como dos profissionais contadores; existem diferenças nas atitudes éticas quanto maior a experiência profissional; e que os profissionais já presenciaram alguma situação ou atitude que contraria o CEPC, diferentemente dos estudantes, dentre outros resultados.            

SEMELHANÇAS E DIFERENÇAS NA PERCEPÇÃO DE ATITUDE ÉTICA PROFISSIONAL ENTRE ESTUDANTES DE CIÊNCIAS CONTÁBEIS E CONTADORES NAS NBC PG 100, 200 e 300

Este estudo tem por objetivo evidenciar as semelhanças e diferenças na percepção de atitude ética profissional entre estudantes de ciências contábeis e profissionais contadores, com base nas NBC PG 100, 200 e 300. A abordagem é quantitativa e descritiva e o método utilizado foi aplicação de questionário, sendo este adaptado do estudo de Feil, Diehl e Schuck (2017). A unidade amostral conta com 81 estudantes de uma Universidade Privada em São Paulo e 90 profissionais associados ao SESCON-SP, sendo os dados analisados por técnica descritiva e técnicas estatísticas não paramétricas de correlação de Spearman e o teste Kruskal-Wallis. Os resultados sugerem que: a disciplina de ética contribui e pode influenciar as atitudes tanto dos estudantes como dos profissionais contadores; existem diferenças nas atitudes éticas quanto maior a experiência profissional; e que os profissionais já presenciaram alguma situação ou atitude que contraria o CEPC, diferentemente dos estudantes, dentre outros resultados.            

Correction: Lesbon et al. Nucleocapsid (N) Gene Mutations of SARS-CoV-2 Can Affect Real-Time RT-PCR Diagnostic and Impact False-Negative Results. <i>Viruses</i> 2021, <i>13</i>, 2474

The authors hereby request the inclusion of two authors (Olivia Teixeira and Maria Cristina Nonato) in the recently published article in Viruses entitled “Nucleocapsid (N) gene mutations of SARS-CoV-2 can affect real-time RT-PCR diagnostic and impact false-negative results” [...

Retrospective Insights of the COVID-19 Epidemic in the Major Latin American City, S&atilde;o Paulo, Southeastern Brazil

S&atilde;o Paulo is the financial center of Brazil, with a population of over 12 million, that receives travelers from all over the world for business and tourism. It was the first city in Brazil to report a case of COVID-19 that rapidly spread across the city despite the implementation of the restriction measures. Despite many reports, much is still unknown regarding the genomic diversity and transmission dynamics of this virus in the city of S&atilde;o Paulo. Thus, in this study, we provide a retrospective overview of the COVID-19 epidemic in S&atilde;o Paulo City, Southeastern, Brazil, by generating a total of 9995 near-complete genome sequences from all the city&rsquo;s different macro-regions (North, West, Central, East, South, and Southeast). Our analysis revealed that multiple independent introduction events of different variants (mainly Gamma, Delta, and Omicron) occurred throughout time. Additionally, our estimates of viral movement within the different macro-regions further suggested that the East and the Southeast regions were the largest contributors to the Gamma and Delta viral exchanges to other regions. Meanwhile, the North region had a higher contribution to the dispersion of the Omicron variant. Together, our results reinforce the importance of increasing SARS-CoV-2 genomic monitoring within the city and the country to track the real-time evolution of the virus and to detect earlier any eventual emergency of new variants of concern that could undermine the fight against COVID-19 in Brazil and worldwide

Retrospective Insights of the COVID-19 Epidemic in the Major Latin American City, São Paulo, Southeastern Brazil

São Paulo is the financial center of Brazil, with a population of over 12 million, that receives travelers from all over the world for business and tourism. It was the first city in Brazil to report a case of COVID-19 that rapidly spread across the city despite the implementation of the restriction measures. Despite many reports, much is still unknown regarding the genomic diversity and transmission dynamics of this virus in the city of São Paulo. Thus, in this study, we provide a retrospective overview of the COVID-19 epidemic in São Paulo City, Southeastern, Brazil, by generating a total of 9995 near-complete genome sequences from all the city’s different macro-regions (North, West, Central, East, South, and Southeast). Our analysis revealed that multiple independent introduction events of different variants (mainly Gamma, Delta, and Omicron) occurred throughout time. Additionally, our estimates of viral movement within the different macro-regions further suggested that the East and the Southeast regions were the largest contributors to the Gamma and Delta viral exchanges to other regions. Meanwhile, the North region had a higher contribution to the dispersion of the Omicron variant. Together, our results reinforce the importance of increasing SARS-CoV-2 genomic monitoring within the city and the country to track the real-time evolution of the virus and to detect earlier any eventual emergency of new variants of concern that could undermine the fight against COVID-19 in Brazil and worldwide

Genomic epidemiology reveals how restriction measures shaped the SARS-CoV-2 epidemic in Brazil

Abstract Brazil has experienced some of the highest numbers of COVID-19 infections and deaths globally and made Latin America a pandemic epicenter from May 2021. Although SARS-CoV-2 established sustained transmission in Brazil early in the pandemic, important gaps remain in our understanding of local virus transmission dynamics. Here, we describe the genomic epidemiology of SARS-CoV-2 using near-full genomes sampled from 27 Brazilian states and an adjacent country - Paraguay. We show that the early stage of the pandemic in Brazil was characterised by the co-circulation of multiple viral lineages, linked to multiple importations predominantly from Europe, and subsequently characterized by large local transmission clusters. As the epidemic progressed, the absence of effective restriction measures led to the local emergence and international spread of Variants of Concern (VOC) and under monitoring (VUM), including the Gamma (P.1) and Zeta (P.2) variants. In addition, we provide a preliminary genomic overview of the epidemic in Paraguay, showing evidence of importation from Brazil. These data reinforce the need for the implementation of widespread genomic surveillance in South America as a toolkit for pandemic monitoring and providing a means to follow the real-time spread of emerging SARS-CoV-2 variants with possible implications for public health and immunization strategies

Neotropical freshwater fisheries : A dataset of occurrence and abundance of freshwater fishes in the Neotropics

The Neotropical region hosts 4225 freshwater fish species, ranking first among the world's most diverse regions for freshwater fishes. Our NEOTROPICAL FRESHWATER FISHES data set is the first to produce a large-scale Neotropical freshwater fish inventory, covering the entire Neotropical region from Mexico and the Caribbean in the north to the southern limits in Argentina, Paraguay, Chile, and Uruguay. We compiled 185,787 distribution records, with unique georeferenced coordinates, for the 4225 species, represented by occurrence and abundance data. The number of species for the most numerous orders are as follows: Characiformes (1289), Siluriformes (1384), Cichliformes (354), Cyprinodontiformes (245), and Gymnotiformes (135). The most recorded species was the characid Astyanax fasciatus (4696 records). We registered 116,802 distribution records for native species, compared to 1802 distribution records for nonnative species. The main aim of the NEOTROPICAL FRESHWATER FISHES data set was to make these occurrence and abundance data accessible for international researchers to develop ecological and macroecological studies, from local to regional scales, with focal fish species, families, or orders. We anticipate that the NEOTROPICAL FRESHWATER FISHES data set will be valuable for studies on a wide range of ecological processes, such as trophic cascades, fishery pressure, the effects of habitat loss and fragmentation, and the impacts of species invasion and climate change. There are no copyright restrictions on the data, and please cite this data paper when using the data in publications