Sustainability and green marketing challenge: Brazilian brewing industry case study

Goal: Understand the environmental impact of brewing industry activities in Brazil. Design/Methodology/Approach: Discusses the model of production and consumption tied to the brewing market within the environmental debate. By bibliographical research, qualitative approach, case study. The case study data was collected within a three-month period on Ambev’s sustainability program analysis. Limitations: Enterprise’s confidentiality. Some documents could not be reached. Results: This study clarify that Ambev’s sustainability program does not meet its own objectives and statements as it does not effectively contribute to sustainability. Practical Implications: This article’s value resides in revealing Ambev’s greenwashing strategies deepening the effects of environmental crisis worldwide. Originality/Value: This study arises a critical thinking regarding big companies sustainability initiatives lacking real environmental concern

Investor sentiment and earnings management in Brazil

This research analyzes whether there is a temporal association between investor sentiment and earnings management in Brazil. Several studies have investigated the determinants of earnings management, such as factors inside or external to companies and regulatory requirements, but few have considered personal factors, such as investor sentiment in Brazil. With this investigation, it was apparent from the findings that accruals quality is affected by investor sentiment. For participants in the Brazilian capital market, this research reinforces the need for a more careful analysis of the results reported by companies, since managers, in response to investor sentiment, may manage earnings to inflate accounting profit through accruals and influence the market’s ability to price shares correctly. It is evident that accounting choices are much more than just financial decisions and are subject to investor sentiments. The effect of investor sentiment should be considered among the determinants of future earnings management. A sample of non-financial Brazilian companies that traded shares on the Brasil, Bolsa, Balcão (B3) exchange from 2010 to 2016 was used. The investor sentiment index was calculated according to the methodology of Baker and Wurgler (2007). For earnings management, the models of Kang and Sivaramakrishnan (1995), Kothari, Leone, and Wasley (2005), and Dechow, Hutton, Kim, and Sloan (2012) were used. The estimates were carried out through regressions for pooled panel data, fixed, and dynamic effects using the system generalized method of moments (GMM) estimator. Discretionary accruals are positively associated with investor sentiment in the Brazilian capital market, in a similar way to markets with greater informational efficiency and notwithstanding the code-law system. Analyzing low and high sentiment periods separately, the findings suggest that managers increase accruals after high sentiment and reduce them after low sentiment.A pesquisa analisa se existe associação temporal entre o sentimento do investidor e o gerenciamento de resultados no Brasil. Vários estudos investigaram os determinantes do gerenciamento de resultados, fatores externos ou internos das empresas e normativos, mas poucos consideraram fatores pessoais, tal como o sentimento dos investidores no Brasil. Com esta investigação, restou patente, pelos achados, que a qualidade dos accruals é afetada pelo sentimento do investidor. Para os participantes do mercado de capitais brasileiro, esta pesquisa reforça a necessidade da análise mais criteriosa dos resultados reportados pelas empresas, uma vez que os gestores, em resposta ao sentimento do investidor, podem gerenciar resultados para inflar o lucro contábil mediante accruals e influenciar a capacidade de o mercado precificar corretamente as ações. Evidencia-se que, muito mais do que decisões financeiras, as escolhas contábeis estão sujeitas aos sentimentos dos investidores. Deve-se considerar o efeito do sentimento dos investidores entre os determinantes de um futuro gerenciamento de resultados. Utilizou-se amostra composta por empresas brasileiras não financeiras que negociaram ações na Brasil, Bolsa e Balcão (B3) de 2010 a 2016. O índice de sentimento do investidor foi apurado conforme a metodologia de Baker e Wurgler (2007). Para gerenciamento de resultados, utilizaram-se os modelos de Kang e Sivaramakrishnan (1995), Kothari, Leone e Wasley (2005) e Dechow, Hutton, Kim e Sloan (2012). As estimativas foram feitas por meio de regressões para dados em painel pooled, efeito fixo e dinâmico com o GMM system estimator (generalized method of moments). Os accruals discricionários estão positivamente associados com o sentimento do investidor no mercado de capitais brasileiro, semelhante a mercados com maior eficiência informacional e inobstante o sistema code-law. Analisando separadamente os períodos de baixo e alto sentimento, os achados sugerem que os gestores aumentam os accruals após alto sentimento e os reduzem depois de baixo sentimento

Perfil Epidemiológico e Tendências Temporais das Internações por Sepse no Brasil: Um Estudo de 2019 a 2023

More prevalent in people with compromised immune systems and chronic illnesses, sepsis is the body's inflammatory response to a serious infection that can affect multiple organs. This condition is a global problem, with millions of cases annually, resulting in high mortality rates, especially in Brazil. The study seeks to describe the epidemiological profile of hospital morbidity due to septicemia in Brazil. This is an ecological, descriptive and retrospective study, using data from the SUS Information and IT Department (DATASUS) on hospital admissions. Individuals hospitalized for septicemia in the country, from 2019 to 2023, were included. The variables analyzed were region, character service, sex and color/race. The majority of hospitalizations were urgent (95.29%), with a higher prevalence in patients aged 80 or over (21.42%). There was an almost equal distribution between the sexes, with a slight male predominance (52.05%). Regarding color/race, the majority of patients were brown (38.15%), followed by white (37.76%). From this analysis, the relevance of patient care to prevent the development of sepsis and address it appropriately stands out.Mais prevalente em pessoas com sistema imunológico comprometido e doenças crônicas, a sepse é uma resposta inflamatória do corpo a uma infecção grave, podendo afetar vários órgãos. Essa condição é um problema global, com milhões de casos anuais, resultando em altas taxas de mortalidade, especialmente no Brasil. O estudo busca descrever o perfil epidemiológico da morbidade hospitalar por septicemia no Brasil. Trata-se de um estudo ecológico, descritivo e retrospectivo, utilizando dados do Departamento de Informações e Informática do SUS (DATASUS) sobre internações hospitalares Foram inseridos indivíduos com internação por septicemia no país, de 2019 a 2023. As variáveis analisadas foram região, caráter de atendimento, sexo e cor/raça. A maioria das internações foi urgente como urgência (95,29%), com maior prevalência em pacientes com 80 anos ou mais (21,42%). Houve uma distribuição quase igual entre os sexos, com ligeira predominância masculina (52,05%). Quanto à cor/raça, a maioria dos pacientes era parda (38,15%), seguida por branca (37,76%). A partir desta análise, destaca-se a relevância da assistência ao paciente para prevenir o desenvolvimento da sepse e abordá-lo de maneira adequad

Consenso em criptococose - 2008

Univ Sao Paulo, Fac Med, Div Clin Mol Infecciosas, Hosp Clin, Sao Paulo, BrazilUniv Fed Sao Paulo, Escola Paulista Med, Dept Med, Sao Paulo, BrazilUniv Estadual Campinas, Hosp Clin, Inst Infectol Emilio Ribas, Campinas, SP, BrazilFundacao Oswaldo Cruz, Dept Microbiol Immunol & Parasitol, Inst Pesquisa Clin Evandro Chagas, Rio De Janeiro, BrazilUniv Fed Parana, Fac Med, Dept Saude Comunitaria, BR-80060000 Curitiba, Parana, BrazilUniv Fed Rio Grande do Sul, Fac Med, Dept Clin Med, Porto Alegre, RS, BrazilUniv Estadual Campinas, Fac Ciencias Med, Dept Clin Med, Sao Paulo, BrazilInst Doencas Trop Natan Portela, Teresina, PI, BrazilUniv Sao Paulo, Fac Med, Dept Mol Infecciosas & Parasitarias, Sao Paulo, BrazilUniv Estadual Campinas, Fac Ciencias Med, Dept Clin Med, Campinas, SP, BrazilUniv Fed Uberlandia, Fac Med, BR-38400 Uberlandia, MG, BrazilFac Med Triangulo Mineiro, Dept Clin Med, Uberaba, MG, BrazilInst Infectol Emilio Ribas, Sao Paulo, BrazilUniv Estadual Sao Paulo, Fac Med Botucatu, Dept Doencas Trop & Diagnost Imagem, Sao Paulo, BrazilUniv Sao Paulo, Fac Med Ribeirao Preto, Dept Clin Med, Ribeirao Preto, SP, BrazilUniv Fed Sao Paulo, Escola Paulista Med, Dept Med, Sao Paulo, BrazilWeb of Scienc

Les droits disciplinaires des fonctions publiques : « unification », « harmonisation » ou « distanciation ». A propos de la loi du 26 avril 2016 relative à la déontologie et aux droits et obligations des fonctionnaires

The production of tt‾ , W+bb‾ and W+cc‾ is studied in the forward region of proton–proton collisions collected at a centre-of-mass energy of 8 TeV by the LHCb experiment, corresponding to an integrated luminosity of 1.98±0.02 fb−1 . The W bosons are reconstructed in the decays W→ℓν , where ℓ denotes muon or electron, while the b and c quarks are reconstructed as jets. All measured cross-sections are in agreement with next-to-leading-order Standard Model predictions.The production of $t\overline{t}$, $W+b\overline{b}$ and $W+c\overline{c}$ is studied in the forward region of proton-proton collisions collected at a centre-of-mass energy of 8 TeV by the LHCb experiment, corresponding to an integrated luminosity of 1.98 $\pm$ 0.02 \mbox{fb}^{-1}. The $W$ bosons are reconstructed in the decays $W\rightarrow\ell\nu$, where $\ell$ denotes muon or electron, while the $b$ and $c$ quarks are reconstructed as jets. All measured cross-sections are in agreement with next-to-leading-order Standard Model predictions

Physics case for an LHCb Upgrade II - Opportunities in flavour physics, and beyond, in the HL-LHC era

The LHCb Upgrade II will fully exploit the flavour-physics opportunities of the HL-LHC, and study additional physics topics that take advantage of the forward acceptance of the LHCb spectrometer. The LHCb Upgrade I will begin operation in 2020. Consolidation will occur, and modest enhancements of the Upgrade I detector will be installed, in Long Shutdown 3 of the LHC (2025) and these are discussed here. The main Upgrade II detector will be installed in long shutdown 4 of the LHC (2030) and will build on the strengths of the current LHCb experiment and the Upgrade I. It will operate at a luminosity up to 2×1034 cm−2s−1, ten times that of the Upgrade I detector. New detector components will improve the intrinsic performance of the experiment in certain key areas. An Expression Of Interest proposing Upgrade II was submitted in February 2017. The physics case for the Upgrade II is presented here in more depth. CP-violating phases will be measured with precisions unattainable at any other envisaged facility. The experiment will probe b → sl+l−and b → dl+l− transitions in both muon and electron decays in modes not accessible at Upgrade I. Minimal flavour violation will be tested with a precision measurement of the ratio of B(B0 → μ+μ−)/B(Bs → μ+μ−). Probing charm CP violation at the 10−5 level may result in its long sought discovery. Major advances in hadron spectroscopy will be possible, which will be powerful probes of low energy QCD. Upgrade II potentially will have the highest sensitivity of all the LHC experiments on the Higgs to charm-quark couplings. Generically, the new physics mass scale probed, for fixed couplings, will almost double compared with the pre-HL-LHC era; this extended reach for flavour physics is similar to that which would be achieved by the HE-LHC proposal for the energy frontier

LHCb upgrade software and computing : technical design report

This document reports the Research and Development activities that are carried out in the software and computing domains in view of the upgrade of the LHCb experiment. The implementation of a full software trigger implies major changes in the core software framework, in the event data model, and in the reconstruction algorithms. The increase of the data volumes for both real and simulated datasets requires a corresponding scaling of the distributed computing infrastructure. An implementation plan in both domains is presented, together with a risk assessment analysis

Multidifferential study of identified charged hadron distributions in ZZ-tagged jets in proton-proton collisions at s=\sqrt{s}=13 TeV

Jet fragmentation functions are measured for the first time in proton-proton collisions for charged pions, kaons, and protons within jets recoiling against a $Z$ boson. The charged-hadron distributions are studied longitudinally and transversely to the jet direction for jets with transverse momentum 20 $< p_{\textrm{T}} < 100$ GeV and in the pseudorapidity range $2.5 < \eta < 4$. The data sample was collected with the LHCb experiment at a center-of-mass energy of 13 TeV, corresponding to an integrated luminosity of 1.64 fb$^{-1}$. Triple differential distributions as a function of the hadron longitudinal momentum fraction, hadron transverse momentum, and jet transverse momentum are also measured for the first time. This helps constrain transverse-momentum-dependent fragmentation functions. Differences in the shapes and magnitudes of the measured distributions for the different hadron species provide insights into the hadronization process for jets predominantly initiated by light quarks.Comment: All figures and tables, along with machine-readable versions and any supplementary material and additional information, are available at https://cern.ch/lhcbproject/Publications/p/LHCb-PAPER-2022-013.html (LHCb public pages

Study of the B−→Λc+Λˉc−K−B^{-} \to \Lambda_{c}^{+} \bar{\Lambda}_{c}^{-} K^{-} decay

The decay $B^{-} \to \Lambda_{c}^{+} \bar{\Lambda}_{c}^{-} K^{-}$ is studied in proton-proton collisions at a center-of-mass energy of $\sqrt{s}=13$ TeV using data corresponding to an integrated luminosity of 5 $\mathrm{fb}^{-1}$ collected by the LHCb experiment. In the $\Lambda_{c}^+ K^{-}$ system, the $\Xi_{c}(2930)^{0}$ state observed at the BaBar and Belle experiments is resolved into two narrower states, $\Xi_{c}(2923)^{0}$ and $\Xi_{c}(2939)^{0}$, whose masses and widths are measured to be $$m(\Xi_{c}(2923)^{0}) = 2924.5 \pm 0.4 \pm 1.1 \,\mathrm{MeV}, \\ m(\Xi_{c}(2939)^{0}) = 2938.5 \pm 0.9 \pm 2.3 \,\mathrm{MeV}, \\ \Gamma(\Xi_{c}(2923)^{0}) = \phantom{000}4.8 \pm 0.9 \pm 1.5 \,\mathrm{MeV},\\ \Gamma(\Xi_{c}(2939)^{0}) = \phantom{00}11.0 \pm 1.9 \pm 7.5 \,\mathrm{MeV},$$ where the first uncertainties are statistical and the second systematic. The results are consistent with a previous LHCb measurement using a prompt $\Lambda_{c}^{+} K^{-}$ sample. Evidence of a new $\Xi_{c}(2880)^{0}$ state is found with a local significance of $3.8\,\sigma$, whose mass and width are measured to be $2881.8 \pm 3.1 \pm 8.5\,\mathrm{MeV}$ and $12.4 \pm 5.3 \pm 5.8 \,\mathrm{MeV}$, respectively. In addition, evidence of a new decay mode $\Xi_{c}(2790)^{0} \to \Lambda_{c}^{+} K^{-}$ is found with a significance of $3.7\,\sigma$. The relative branching fraction of $B^{-} \to \Lambda_{c}^{+} \bar{\Lambda}_{c}^{-} K^{-}$ with respect to the $B^{-} \to D^{+} D^{-} K^{-}$ decay is measured to be $2.36 \pm 0.11 \pm 0.22 \pm 0.25$, where the first uncertainty is statistical, the second systematic and the third originates from the branching fractions of charm hadron decays.Comment: All figures and tables, along with any supplementary material and additional information, are available at https://cern.ch/lhcbproject/Publications/p/LHCb-PAPER-2022-028.html (LHCb public pages