Los sin techo y los movimientos sociales en San Pablo, Brasil = The homeless and the social movements in Sao Paulo, Brasil

Este artículo tiene como objetivo analizar y contextualizar el surgimiento de los movimientos sociales urbanos desde la década de 80 hasta la actualidad. Enfocaremos aquellos que trabajan con la población que vive en la calle, deteniéndonos sobre la experiencia de un grupo de sin techo que formaron una cooperativa de materiales reciclables en la ciudad de San Pablo, Brasil. Esta cooperativa tuvo un rol protagonista para ser reconocidos como personas con derechos sociales, participaron de la conformación del "Foro de los que viven en la calle", entre otros espacios de debates colectivos que de alguna manera acabaron por influenciar a la política pública destinada a esta población._____________________________This article has the objective to analyse and contextualise the appearance of the urban social movement since the 80's until today. We focus on people who work with the homeless; especially the experience of a homeless group who had created a recycling material cooperative in Sao Paulo, Brazil. This cooperative had the important functions of making its integrants be recognized as people with "social rights", and participate in the "Homeless Forum" and other meetings that had some influence on the public policies aimed at them

Earnings management of brazilian firms in the IFRS era: The role of economic and institutional factors

This study investigates whether accounting quality – more specifically regarding the level of earnings management by accruals – is associated with a country’s economic and institutional factors that change over time in IFRS era. Based on a sample of 1,387 Brazilian firm-year observations and data regarding 2011 to 2018, econometric models are estimated considering the absolute amount of discretionary accruals as proxy for earnings management and different aspects related to economic and institutional factors of preeminent importance to an emerging economy. We show that in general, high inflation, stock market volatility, and policy uncertainty rates, as well as lower regulatory quality, on average, are associated with a higher level of earnings management in Brazil. This study contributes to the accounting literature in emerging economies discussing the role of economic and institutional factors on accounting quality in the IFRS era in one of the largest developing country in the world. Compared to developed countries or even to other developing economies, Brazil stands out as an emerging economy of considerable economic and political instability, making it a valuable setting for this analysisinfo:eu-repo/semantics/publishedVersio

Does national ethical judgment matter for earnings management?

This study analyses the effect of ethical judgment at country-level on earnings management. While previous literature document the role of ethical issues at personal- and organizational-level on earnings management practices, usually theoretically and through qualitative ways, we investigate that association in a large sample at international level taken a sample of 81,408 firm-year observations regarding 10,306 firms from 39 countries. Based on data from an international questionnaire developed by the World Values Survey, we construct a comprehensive index of ethical judgment of each country. Our empirical findings suggest that the level of ethical judgment of the countries are negative associated with accruals-based earnings management, suggesting that the manipulation of accounting amounts is lower in countries where ethically suspect behaviours are less acceptable. Additionally, we also provide empirical evidences that this phenomenon is verified both in developed and emerging countries, and that ethical judgment at country-level seem to moderate the association between IFRS adoption and earnings management practices.info:eu-repo/semantics/acceptedVersio

SUBNOTIFICAÇÃO DE ACIDENTES DE TRABALHO COM MATERIAL BIOLÓGICO DE TÉCNICOS DE ENFERMAGEM EM HOSPITAL UNIVERSITÁRIO

Objetivo: quantificar a subnotificação e motivos do não registro dos acidentes de trabalho com material biológico de técnicos de enfermagem em hospital universitário. Método: pesquisa de corte transversal quantitativa com proporção amostral de 25%. Participaram 275 profissionais de 9 unidades que responderam questionário sobre risco ocupacional. Resultados: foram relatados 747 acidentes, sendo 71% não notificados. As variáveis: horário de trabalho, unidades e tipos de exposição foram correlacionadas estatisticamente à subnotificação (p < 0,05). Os motivos para não registro: “Quem trabalha na enfermagem sofre acidente com material biológico” apresentou 3,5 vezes mais chances de subnotificar acidente percutâneo com sangue; e “A saída pode sobrecarregar colegas de trabalho” teve 2,3 vezes mais chances de subnotificar acidente mucocutâneo. Conclusão: as subnotificações dos acidentes foram 2,4 vezes maiores que as notificações, com predomínio da exposição mucocutânea e os principais motivos foram relacionados à pouca percepção sobre o risco ocupacional e a sobrecarga de trabalho.Descritores: Saúde do trabalhador. Riscos ocupacionais. Acidentes de trabalho. Enfermagem. Exposição ocupacional. Notificação

EVALUATION OF SOLIDS CARRYING CAPACITY IN AERATED FLUID DRILLING: REAL SCALE TESTS AND MODELING

This paper summarizes the results of two sets of experimental tests performed at PETROBRAS real scale test facility aiming the evaluation of solids return times in aerated fluid drilling. The effect of the following parameters was studied: liquid and gas injection rates, particle diameter and depth. Results indicate that the gas has a major effect in accelerating the liquid phase, which would be responsible for carrying the particles to the surface. The concept of effective liquid velocity coupled with an adequate procedure for particle sedimentation velocity calculation reproduced the experimental results adequately

Cone-Beam Computed Tomography and Deformable Registration-Based “Dose of the Day” Calculations for Adaptive Proton Therapy

Purpose: The aim of this work was to evaluate the feasibility of cone-beam computed tomography (CBCT) and deformable image registration (DIR)–based ‘‘dose of the day’’ calculations for adaptive proton therapy. Methods: Intensity-modulated radiation therapy (IMRT) and proton therapy plans were designed for 3 head and neck patients that required replanning, and hence had a replan computed tomography (CT). Proton plans were generated for different beam arrangements and optimizations: intensity modulated proton therapy and single-field uniform dose. We used an in-house DIR software implemented at our institution to generate a deformed CT, by warping the planning CT onto the daily CBCT. This CBCT had a similar patient geometry to the replanned CT. Dose distributions on the replanned CT were considered the gold standard for ‘‘dose of the day’’ calculations, and were compared with doses on deformed CT (our method) and directly on the calibrated CBCT and rigidly aligned planning CT (alternative methods) in terms of dose difference (DD), by calculating the percentage of voxels whose DD was smaller than 2% of the prescribed dose (DD2%-pp) and the root mean square of the DD distribution (DDRMS). Results: Using a deformed CT, the DD2%-pp within the CBCT imaging volume was 93.2% 6 0.7% for IMRT, and 87% 6 3% for proton plans. In a region of higher dose gradient, we found that although DD2%-pp was 94.3% 6 0.2% for IMRT, in proton plans, it dropped to 74% 6 4%. A larger number of treatment beams and single-field uniform dose optimization appear to make the proton plans less sensitive to DIR errors. For example, within the treated volume, the DDRMS was reduced from 2.6% 6 0.6% of the prescribed doseto 1.0% 6 1.3% ofthe prescribed dose when using single-field uniform dose optimization. Conclusions: Promising results were found for DIR- and CBCT-based proton dose calculations. Proton dose calculations were, however, more sensitive to registration errors than IMRT doses were, particularly in high dose gradient regions

"Proposição" – Impressões sobre o violonismo e a vocalidade em uma canção de Ricardo Tacuchian

Mais do que um neologismo proposto para dar efeito a algum jogo conceitual, o termo violonismo, em contraste com o violoní­stico, reflete uma concepção especí­fica sobre o comportamento do violão na prática da canção de câmara brasileira. Trata-se das possibilidades de atuação do violonista na canção de câmara para canto e violão, sobretudo quando nos damos conta de que este repertório tem no cerne da sua criação não apenas a musicação de um texto para a composição de uma melodia cantável, a ser acompanhada, mas sim um processo no qual esta musicação e a sua vocalidade intrí­nseca integram o instrumento na unidade discursiva tridimensional deste tipo de canção. Como um exercí­cio de análise sobre estas possibilidades apresentamos algumas impressões sobre "Proposição" , canção de Ricardo Tacuchian, sobre texto de Gabriel Neves

National culture and earnings management in developed and emerging countries

Purpose This study investigates how the association between national culture and earnings management compares between developed and emerging countries. Design/methodology/approach The empirical analysis relies on a sample of 6,313 firm-year observations from 11 emerging markets and 27,605 firm-year observations from 22 developed countries. The authors use ordinary least squares regression methods to test the hypotheses of the study. Findings Based on Hofstede's (2011) cultural dimensions, the authors find that firms from countries with a higher level of uncertainty avoidance and individualism are less likely to engage in earnings management, but the effect of uncertainty avoidance (individualism) is more (less) pronounced in the emerging countries. Moreover, the authors demonstrate that firms from emerging (developed) countries with higher levels of power distance and masculinity are less (more) likely to engage in earnings management. Finally, the authors find evidence of a trade-off between accruals-based and real earnings management in firms from countries with greater long-term orientation and an indulgence cultural dimension. Originality/value This paper adds to the literature by theoretically discussing and empirically analysing the role that developed and emerging countries' development plays on the effect of national culture on earnings management.info:eu-repo/semantics/acceptedVersio

Narrowing the gap of personalized medicine in emerging countries: the case of multiple endocrine neoplasias in Brazil

The finished version of the human genome sequence was completed in 2003, and this event initiated a revolution in medical practice, which is usually referred to as the age of genomic or personalized medicine. Genomic medicine aims to be predictive, personalized, preventive, and also participative (4Ps). It offers a new approach to several pathological conditions, although its impact so far has been more evident in mendelian diseases. This article briefly reviews the potential advantages of this approach, and also some issues that may arise in the attempt to apply the accumulated knowledge from genomic medicine to clinical practice in emerging countries. The advantages of applying genomic medicine into clinical practice are obvious, enabling prediction, prevention, and early diagnosis and treatment of several genetic disorders. However, there are also some issues, such as those related to: (a) the need for approval of a law equivalent to the Genetic Information Nondiscrimination Act, which was approved in 2008 in the USA; (b) the need for private and public funding for genetics and genomics; (c) the need for development of innovative healthcare systems that may substantially cut costs (e.g. costs of periodic medical followup); (d) the need for new graduate and postgraduate curricula in which genomic medicine is emphasized; and (e) the need to adequately inform the population and possible consumers of genetic testing, with reference to the basic aspects of genomic medicine