A importância dos papéis de trabalho numa auditoria financeira Estudo de Caso duma Auditoria à Empresa PANAF, S.A. Exercício de 2012

O presente trabalho propõe estudar a importância dos papéis de trabalho numa auditoria financeira, neste propósito escolheu-se uma firma especializada de auditoria da qual oaluno integrou-se à equipa de trabalho com o intuito de estudar um caso, visandocompreender melhor a relevância que este tem em termos práticos. Os papéis de trabalho, são um conjunto de documentos utilizados na execução dostrabalhos de auditoria que evidencia os exames do auditor. Essas documentações são normalmente preparadas pelo próprio auditor no decorrer do seu trabalho e também porterceiros. Por meio dos papéis de trabalho, o auditor deve obter a prova de auditoria apropriada esuficiente, através de inspeções, observações, indagações, confirmações, cálculos eprocedimentos analíticos, cujas conclusões devem ser adequadamente documentadas deforma a suportar a sua opinião. O auditor deve documentar através dos papéis de trabalho todas as questões que foramconsideradas importantes para proporcionar evidência, com o propósito de fundamentara sua opinião e comprovar que a auditoria foi executada de acordo com as normas deauditoria internacionais aplicáveis.This paper proposes to disclose the importance of Working Papers in financial audit, this purpose we have chosen a firm specialized audit which the student has joined the a team working with the aim of a case study, to better understand the relevance this has in practice. Working Papers are a set of documents used in the execution of audit work that reflects the auditor's examination, These documents are usually prepared by the auditor in the course of their work and also by third parties. Through the Working Papers, the auditor should obtain audit evidence enoughly appropriate, through inspections, observations, questions, confirmations, calculations and analytical procedures, whose findings should be properly documented in order to support your opinion. The auditor should document through Working Papers all issues that were considered important to provide evidence in order to substantiate its view and confirm that the audit was performed in agreement with the international applicable auditing standards

Impacto de un programa de autorregulación del aprendizaje en estudiantes de Grado

En este artículo presentamos los resultados de una investigación dirigida a analizar aspectos relacionados con las estrategias y procesos de autorregulación del aprendizaje en un grupo de estudiantes de tercero de la titulación de Pedagogía. El propósito de este trabajo es evaluar un programa de promoción de estrategias de autorregulación del aprendizaje diseñado para incrementar los conocimientos de los estudiantes universitarios sobre estrategias de aprendizaje y promover sus competencias de estudio capacitándolos para enfrentar los desafíos académicos de forma más competente. Para ello se ha aplicado un programa de promoción de competencias de autorregulación y procesos de aprendizaje («Cartas de Gervasio») basado en unas cartas que un estudiante de universidad escribe sobre su experiencia académica (Rosário, Núñez y González-Pienda 2006). Las cartas son el soporte para introducir las estrategias y competencias académicas necesarias en la Universidad, para que el estudiante pueda adaptarse al nuevo contexto que le va a demandar los cambios del nuevo Espacio Europeo de Educación Superior (EEES). Los datos confirman, como reflejan investigaciones previas, la eficacia del programa para sus propósitos instructivos y promocionales en este dominio. Los datos sugieren que los estudiantes, a pesar de las limitaciones del formato del programa y de su implementación (sesiones de 1 hora) y de la brevedad de la intervención (6 sesiones), han aprovechado la oportunidad para reflexionar sobre sus procesos de estudio y aumentar la calidad de sus aprendizajes, como sugieren investigaciones previas (Hernández Pina et al., 2006; Rosário et al., 2007). Estos resultados son importantes también porque la enseñanza de las estrategias debe considerarse como una de las claves principales en la promoción del aprendizaje autorregulado en el nuevo contexto del EEES y el nuevo sistema de créditos ECTS –European Credit Transfer System– (Rosário, 2004). Así mismo se ofrecen una serie de implicaciones educativas referidas al proceso de enseñanza-aprendizaje en la Universidad.This paper presents the research outcomes of an intervention programme to analyze self-regulated learning strategies and processes in a group of third-year university students of education. The purpose of this study is to evaluate the efficacy of the programme at enhancing the students’ awareness of learning strategies and promoting their learning competences, thus equipping them with the right competences to master future academic challenges more competently. In order to accomplish these goals, an intervention programme on self-regulated learning strategies («Letters from Gervase») is implemented. «Letters from Gervase» is based on a set of letters in which a first-year university student describes his academic experience (Rosário, Núñez & González-Pienda, 2006). The letters are used to introduce some of the required strategies and academic competences a university student needs in order to better adapt to the novel demands of the new European Higher Education Area (EHEA). The data corroborate the results of previous studies, confirming the positive effect of the programme. Results suggest that, despite limitations in programme format, implementation (one-hour sessions) and brevity of interventions (six sessions), students used this opportunity to reflect on the studying process and enhance their quality of learning, as suggested by previous research (Hernández Pina et al., 2006; Rosário et al., 2007). These results are important also because the teaching of strategies has to be considered as one of the key elements in the promotion of self-learning strategies within the new European Higher Education Area and the new ECTS system (Rosário, 2004). Likewise, the study highlights a number of educational issues related with the teaching and learning process at the university level

Especificidad empresarial de la universidad española: gestión de los procesos de gobierno, académicos y de apoyo universitarios

La tendencia, en los últimos años, es que muchas instituciones educativas están incorporando técnicas procedentes del campo empresarial (calidad total / planificación estratégica) y comienzan a asumir que su principal objetivo es satisfacer la demanda del cliente (estudiantes o empresarios) sin dejar de lado el ambiente tan competitivo que les rodea, para así aprovechar las coyunturas que se les presenten y evitar riesgos. A través de este trabajo se pretende instar a los directivos que sean capaces de ver a la universidad como una empresa, pero con tres matices diferenciales: el primero, que su actividad principal es la transmisión y producción de conocimiento, en segundo lugar, la universidad, a diferencia de una empresa, tiene múltiples objetivos y éstos, a su vez, son poco claros, y por último, la dirección profesional no puede quedar reducida a un mero proceso de gestión, administración y ejecución, sino que requiere de una formación especifica, sobre todo en el ámbito universitari

A randomised clinical trial of intrapartum fetal monitoring with computer analysis and alerts versus previously available monitoring

<p>Abstract</p> <p>Background</p> <p>Intrapartum fetal hypoxia remains an important cause of death and permanent handicap and in a significant proportion of cases there is evidence of suboptimal care related to fetal surveillance. Cardiotocographic (CTG) monitoring remains the basis of intrapartum surveillance, but its interpretation by healthcare professionals lacks reproducibility and the technology has not been shown to improve clinically important outcomes. The addition of fetal electrocardiogram analysis has increased the potential to avoid adverse outcomes, but CTG interpretation remains its main weakness. A program for computerised analysis of intrapartum fetal signals, incorporating real-time alerts for healthcare professionals, has recently been developed. There is a need to determine whether this technology can result in better perinatal outcomes.</p> <p>Methods/design</p> <p>This is a multicentre randomised clinical trial. Inclusion criteria are: women aged ≥ 16 years, able to provide written informed consent, singleton pregnancies ≥ 36 weeks, cephalic presentation, no known major fetal malformations, in labour but excluding active second stage, planned for continuous CTG monitoring, and no known contra-indication for vaginal delivery. Eligible women will be randomised using a computer-generated randomisation sequence to one of the two arms: continuous computer analysis of fetal monitoring signals with real-time alerts (intervention arm) or continuous CTG monitoring as previously performed (control arm). Electrocardiographic monitoring and fetal scalp blood sampling will be available in both arms. The primary outcome measure is the incidence of fetal metabolic acidosis (umbilical artery pH < 7.05, BD_ecf> 12 mmol/L). Secondary outcome measures are: caesarean section and instrumental vaginal delivery rates, use of fetal blood sampling, 5-minute Apgar score < 7, neonatal intensive care unit admission, moderate and severe neonatal encephalopathy with a marker of hypoxia, perinatal death, rate of internal monitoring, tracing quality, and signal loss. Analysis will follow an intention to treat principle. Incidences of primary and secondary outcomes will be compared between groups. Assuming a reduction in metabolic acidosis from 2.8% to 1.8%, using a two-sided test with alpha = 0.05, power = 0.80, and 10% loss to follow-up, 8133 women need to be randomised.</p> <p>Discussion</p> <p>This study will provide evidence of the impact of intrapartum monitoring with computer analysis and real-time alerts on the incidence of adverse perinatal outcomes, intrapartum interventions and signal quality. (Current controlled trials ISRCTN42314164)</p

Bioactive compounds and enzymatic browning inhibition in cloudy apple juice by a new magnetic UVM-7-SH mesoporous material

[EN] Fruits and vegetables juices present a high supply of polyphenols, making them highly exposed to enzymatic browning. In this work, we report a novel magnetized mesoporous silica material (Fe3O4NPs-UVM-7) functionalised with thiol and amine groups and evaluate their effect on the enzymatic browning as well as the physicochemical properties (pH and degrees Brix), bioactive compounds (ascorbic acid, total phenolics, flavonoids, and flavonols) and the antioxidant capacity of cloudy apple juice. From the obtained results, the mesoporous silica material magnetized by 11 % (w/w) with magnetite and functionalized with thiol groups reduce by 70 % the enzymatic browning in apple juice. It did not affect the physicochemical parameters such as pH or total soluble solids with respect to freshly squeezed juice. In addition, the content of flavonoids, vitamin C, and the antioxidant capacity measured by ABTS are also not affected by oxidation. However, the total content of polyphenols in the treated juice drops by 15 % compared to freshly squeezed juice, nonetheless, the loss is 20 % less than the control untreated. Thus, the material mitigates the loss of total polyphenols and also the antioxidant capacity.Grant RTI2018-100910-B-C44 funded by MCIN/AEI/10.13039/501100011033 and by "ERDF A way of making Europe".Muñoz-Pina, S.; Duch-Calabuig, A.; Ruiz De Assín David, E.; Ros-Lis, JV.; Amorós, P.; Argüelles Foix, AL.; Andrés Grau, AM. (2022). Bioactive compounds and enzymatic browning inhibition in cloudy apple juice by a new magnetic UVM-7-SH mesoporous material. Food Research International. 162(B):1-10. https://doi.org/10.1016/j.foodres.2022.112073110162

Let\u27s talk about antibiotics: A randomised trial of two interventions to reduce antibiotic misuse

BACKGROUND: Children with acute respiratory tract infections (ARTIs) receive ≈11.4 million unnecessary antibiotic prescriptions annually. A noted contributor is inadequate parent-clinician communication, however, efforts to reduce overprescribing have only indirectly targeted communication or been impractical. OBJECTIVES: Compare two feasible (higher vs lower intensity) interventions for enhancing parent-clinician communication on the rate of inappropriate antibiotic prescribing. DESIGN: Multisite, parallel group, cluster randomised comparative effectiveness trial. Data collected between March 2017 and March 2019. SETTING: Academic and private practice outpatient clinics. PARTICIPANTS: Clinicians (n=41, 85% of eligible approached) and 1599 parent-child dyads (ages 1-5 years with ARTI symptoms, 71% of eligible approached). INTERVENTIONS: All clinicians received 20 min ARTI diagnosis and treatment education. Higher intensity clinicians received an additional 50 min communication skills training. All parents viewed a 90 second antibiotic education video. MAIN OUTCOMES AND MEASURES: Inappropriate antibiotic treatment was assessed via blinded medical record review by study clinicians and a priori defined as prescriptions for the wrong diagnosis or use of the wrong agent. Secondary outcomes were revisits, adverse drug reactions (both assessed 2 weeks after the visit) and parent ratings of provider communication, shared decision-making and visit satisfaction (assessed at end of the visit on Likert-type scales). RESULTS: Most clinicians completed the study (n=38, 93%), were doctors (n=25, 66%), female (n=30, 78%) and averaged 8 years in practice. All parent-child dyad provided data for the main outcome (n=855 (54%) male, n=1043 (53%) CONCLUSIONS AND RELEVANCE: Rate of inappropriate prescribing was low in both arms. Clinician education coupled with parent education may be sufficient to yield low inappropriate antibiotic prescribing rates. The absence of a significant difference between groups indicates that communication principles previously thought to drive inappropriate prescribing may need to be re-examined or may not have as much of an impact in practices where prescribing has improved in recent years. TRIAL REGISTRATION NUMBER: NCT03037112

The Middle Miocene ape Pierolapithecus catalaunicus exhibits extant great ape-like morphometric affinities on its patella : inferences on knee function and evolution

The mosaic nature of the Miocene ape postcranium hinders the reconstruction of the positional behavior and locomotion of these taxa based on isolated elements only. The fossil great ape Pierolapithecus catalaunicus (IPS 21350 skeleton; 11.9 Ma) exhibits a relatively wide and shallow thorax with moderate hand length and phalangeal curvature, dorsally-oriented metacarpophalangeal joints, and loss of ulnocarpal articulation. This evidence reveals enhanced orthograde postures without modern ape-like below-branch suspensory adaptations. Therefore, it has been proposed that natural selection enhanced vertical climbing (and not suspension per se) in Pierolapithecus catalaunicus. Although limb long bones are not available for this species, its patella (IPS 21350.37) can potentially provide insights into its knee function and thus on the complexity of its total morphological pattern. Here we provide a detailed description and morphometric analyses of IPS 21350.37, which are based on four external dimensions intended to capture the overall patellar shape. Our results reveal that the patella of Pierolapithecus is similar to that of extant great apes: proximodistally short, mediolaterally broad and anteroposteriorly thin. Previous biomechanical studies of the anthropoid knee based on the same measurements proposed that the modern great ape patella reflects a mobile knee joint while the long, narrow and thick patella of platyrrhine and especially cercopithecoid monkeys would increase the quadriceps moment arm in knee extension during walking, galloping, climbing and leaping. The patella of Pierolapithecus differs not only from that of monkeys and hylobatids, but also from that of basal hominoids (e.g., Proconsul and Nacholapithecus), which display slightly thinner patellae than extant great apes (the previously-inferred plesiomorphic hominoid condition). If patellar shape in Pierolapithecus is related to modern great ape-like knee function, our results suggest that increased knee mobility might have originally evolved in relation to enhanced climbing capabilities in great apes (such as specialized vertical climbing)

Generation of bivalent chromatin domains during cell fate decisions

<p>Abstract</p> <p>Background</p> <p>In self-renewing, pluripotent cells, bivalent chromatin modification is thought to silence (H3K27me3) lineage control genes while 'poising' (H3K4me3) them for subsequent activation during differentiation, implying an important role for epigenetic modification in directing cell fate decisions. However, rather than representing an equivalently balanced epigenetic mark, the patterns and levels of histone modifications at bivalent genes can vary widely and the criteria for identifying this chromatin signature are poorly defined.</p> <p>Results</p> <p>Here, we initially show how chromatin status alters during lineage commitment and differentiation at a single well characterised bivalent locus. In addition we have determined how chromatin modifications at this locus change with gene expression in both ensemble and single cell analyses. We also show, on a global scale, how mRNA expression may be reflected in the ratio of H3K4me3/H3K27me3.</p> <p>Conclusions</p> <p>While truly 'poised' bivalently modified genes may exist, the original hypothesis that all bivalent genes are epigenetically premarked for subsequent expression might be oversimplistic. In fact, from the data presented in the present work, it is equally possible that many genes that appear to be bivalent in pluripotent and multipotent cells may simply be stochastically expressed at low levels in the process of multilineage priming. Although both situations could be considered to be forms of 'poising', the underlying mechanisms and the associated implications are clearly different.</p

A genome-wide association study suggests the HLA Class II region as the major susceptibility locus for IgA vasculitis.

The genetic component of Immunoglobulin-A (IgA) vasculitis is still far to be elucidated. To increase the current knowledge on the genetic component of this vasculitis we performed the first genome-wide association study (GWAS) on this condition. 308 IgA vasculitis patients and 1,018 healthy controls from Spain were genotyped by Illumina HumanCore BeadChips. Imputation of GWAS data was performed using the 1000 Genomes Project Phase III dataset as reference panel. After quality control filters and GWAS imputation, 285 patients and 1,006 controls remained in the datasets and were included in further analysis. Additionally, the human leukocyte antigen (HLA) region was comprehensively studied by imputing classical alleles and polymorphic amino acid positions. A linkage disequilibrium block of polymorphisms located in the HLA class II region surpassed the genome-wide level of significance (OR = 0.56, 95% CI = 0.46-0.68). Although no polymorphic amino acid positions were associated at the genome-wide level of significance, P-values of potential relevance were observed for the positions 13 and 11 of HLA-DRB1 (P = 6.67E-05, P = 1.88E-05, respectively). Outside the HLA, potential associations were detected, but none of them were close to the statistical significance. In conclusion, our study suggests that IgA vasculitis is an archetypal HLA class II disease

Cognitive clusters in first-episode psychosis

Impairments in a broad range of cognitive domains have been consistently reported in some individuals with first-episode psychosis (FEP). Cognitive deficits can be observed during the prodromal stage. However, the course of cognitive deficits is still unclear. The aim of this study was to identify cognitive subgroups over time and to compare their sociodemographic, clinical and functional profiles. A total of 114 patients with Schizophrenia Spectrum Disorders were included in the present study. We assessed subjects through psychiatric scales and eight neuropsychological tests at baseline and at two-year follow-up visit. We performed the Partition Around Medoids algorithm with all cognitive variables. Furthermore, we performed a logistic regression to identify the predictors related to the different cognitive clusters at follow-up. Two distinct subgroups were found: the first cluster characterized by cognitive impairment and a second cluster had relatively intact cognition in comparison with norms. Up to 54.7% of patients with cognitive deficits at baseline tended to improve during the first two years of treatment. Patients with intact cognition at follow-up had a higher socioeconomic status, later age of onset, lower negative symptoms and a higher cognitive reserve (CR) at baseline. CR and age of onset were the baseline variables that predicted cognitive impairment. This research allows us to obtain a better understanding of the heterogeneous profile of psychotic disorders. Identifying the characteristics of patients who wil