Management accounting research development: the restrictions of Zimmerman's monoparadigm approach

Este trabalho tem por objetivo analisar o desenvolvimento conceitual da Contabilidade Gerencial levando em conta suas peculiaridades e influências possíveis. Trata-se de um ensaio baseado em uma pesquisa bibliográfica que identificou demandas, conflitos e necessidades metodológicas para a pesquisa em Contabilidade Gerencial, tendo como pano de fundo um debate entre Ittner e Larcker (2001; 2002), Zimmerman (2001), Hopwood (2002), Lukka e Mouritsen (2002) e Luft e Shields (2002), considerados extremamente destacados na análise dos rumos da pesquisa em Contabilidade Gerencial. A justificativa para o estudo está na percepção de que o desenvolvimento das ciências depende, além de estudos que buscam seu crescimento linear, de estudos que se dediquem à reflexão crítica sobre o conhecimento nelas produzido. A inovação consiste na discussão das especificidades da área, a apresentação do monoparadigma como limitador de pesquisa, as teorias organizacionais como oportunidades, o poder político do mainstream e a falta de rigor metodológico dos trabalhos. Conclui que o crescimento da Contabilidade Gerencial decorre de inúmeros elementos, fundamentais para o crescimento qualitativo das pesquisas na área, destacando-se a necessidade de uma clara personalidade para as pesquisas, a não aceitação do monoparadigma e um maior compromisso dos pesquisadores no que se refere à profundidade metodológica.This study aims to analyze the conceptual development of management accounting, in view of its peculiarities and possible influences. This is an essay based on a bibliographic research. The goal is to identify demands, conflicts and methodological needs for management accounting research, against the background of a debate between Ittner and Larcker (2001; 2002), Zimmerman (2001), Hopwood (2002), Lukka and Mouritsen (2002) and Luft and Shields (2002), who are considered extremely relevant in analyzing the course of management accounting research. The innovation consists in discussing research particularities, the monoparadigm as a limiting factor of research, organizational theories as research opportunities, the political power of mainstream and the lack of methodological rigor in the studies. It is concluded that the growth of management accounting derives from countless elements, fundamental for the qualitative improvement of research. Among them, the need for a clear personality for research, the non-acceptance of the monoparadigm and the researchers' greater responsibility in terms of methodological depth are highlighted

Estudo comparativo entre core biopsia transretal guiada por ultra-som e biopsia transretal digital por agulha fina de franzen para diagnostico de adenocarcinoma de prostata.

Orientador: Luiz Carlos de Almeida RochaDissertação (mestrado) - Universidade Federal do Parana, Setor de Ciencias da Saud

Real time mass classification for mammographic images: a Driven CADx scheme

Computer-Aided Diagnosis (CADx) schemes have been proposed to serve as a supplementary image analysis tool in mammography. Experienced radiologists tend to be more assertive to such schemes in assisting their interpretation rather than solely relying on their ability to detect suspicious signals. This study focuses on a simplified version of a previously developed mammography CADx scheme, which was initially designed for digitized film, but is now specifically aimed at classifying breast nodules marked as regions of interest on digital images. This “driven” CADx scheme provides prompt indications regarding whether the selected nodule is deemed normal or suspicious. Its performance was evaluated through tests conducted on different mammograms sets – one with large number of images selected from DDSM database for training, testing and validation of classification parameters, and other comprising direct digital images from InBreast database. Remarkably, similar rates were observed for sensitivity, specificity and accuracy across these two sets (83%, 67% and 72%, respectively). The classification attributes were associated to contour, density and texture. Furthermore, a third test was conducted involving radiologists analyzing digital mammograms obtained from a specific full field digital mammography (FFDM) unit. Results showed that the Driven CADx scheme positively influenced the final diagnoses made by 3 radiologists, consistently increasing accuracy rates. This promising result allows establishing this software as a valuable tool for radiologists in the analysis of masses in digital mammography. The scheme can be implemented on any operating system, or even accessed online.&nbsp

Galeal Flap Based on Superficial Temporal Vessels for Oral Cavity and Pharynx Reconstruction – An Anatomical Study

PURPOSE: Despite the advances in microvascular free tissue transfer for intraoral reconstruction, this surgery is not recommended for all patients. In specific cases, the pedicled temporoparietal galeal flap may be an option for reconstructive procedures in the head and neck regions. The objective of this paper is to present the anatomical aspects of a galeal flap based on the superficial temporal vessels and to test its potential for reconstructing diverse sites of the oral cavity and pharynx. METHODS: We performed 40 dissections on 34 fresh adult cadavers. The flap vascular anatomy was studied by injecting latex into the superficial temporal vessels. A standardized square-shape flap measuring 10 x 10 cm², pedicled on the superficial temporal vessels, was raised. Oral cavity and oropharynx reconstruction simulations were performed after flap transposition into the mouth by passing it under the zygomatic arch. Hypopharyngeal reconstruction was tested by transposing the flap to the neck under the facial nerve. RESULTS: After latex injection, a rich vascular network over the temporoparietal galea was observed directly from the superficial temporal artery, and a well-vascularized flap based on this vessel was raised. In the reconstruction simulations, the flap was shown to be suitable for the coverage of hypothetical defects in most oral cavity and pharyngeal sites, mainly the retromolar trigone, tonsil area, and buccal mucosa. CONCLUSIONS: A galeal flap based on the superficial temporal vessels presents favorable anatomical characteristics for oral cavity and pharyngeal reconstruction

Estudos de Vanguarda I: Correspondências entre Brasil e Portugal na pintura modernista.

O presente estudo visa traçar correspondências entre as pinturas produzidas no Brasil e em Portugal durante os respectivos modernismos. O objetivo é aquilatar possíveis correlações nas propostas formais e temáticas de quatro artistas: os portugueses Santa-Rita Pintor e Amadeo de Souza-Cardoso, e as brasileiras Anita Malfatti e Tarsila do Amaral. Segundo a nossa hipótese, há nas obras desses pintores e pintoras influxos das vanguardas históricas europeias que pretendemos descrever e comentar. O principal será a convergência de técnicas expressionistas e cubistas em obras concebidas à luz de temáticas nacionais. Entretanto, também é possível verificar a presença de outras tendências, como o fauvismo, com a engenhosa utilização das cores; do futurismo, com as propostas inovadoras dos quatro artistas. Trata-se de uma pesquisa atrelada ao atual projeto de pesquisa da Profª Drª Renata Soares Junqueira, "Literatura, Cinema e Autoria de Mulheres no Brasil da Ditadura Militar", subsidiado pelo CNPq, e vinculada ao Grupo de Pesquisas em Dramaturgia, Cinema Literatura e outras Artes (GPDC-LoA)

Transforming the invisible into the visible: disparities in the access to health in LGBT+ older people

Objectives: To compare variables of access to healthcare between the LGBT+ population aged 50 and over and those non-LGBT+. Methods: A cross-sectional study was carried out in Brazil through a confidential online questionnaire. The use of the health system was characterized by the number of preventive tests performed and measured by the PCATool-Brasil scale (a 10-point scale in which higher scores were associated with better assistance in healthcare). The association between being LGBT+ and access to health was analyzed in Poisson regression models. Results: 6693 participants (1332 LGBT+ and 5361 non-LGBT+) with a median age of 60 years were included. In the univariate analysis, it was observed not only lower scores on the PCATool scale (5.13 against 5.82, p < 0.001), but a greater proportion of individuals among those classified with the worst quintile of access to healthcare (< 4 points), 31% against 18% (p < 0.001). Being LGBT+ was an independent factor associated with worse access to health (PR = 2.5, 95% CI 2.04‒3.06). The rate of screening cancer, for breast, colon, and cervical cancer was also found to be lower in the LGBT+ population. Conclusion: Healthcare access and health service experiences were worse in the LGBT+ group than in their non-LGBT peers. Inclusive and effective healthcare public policies are essential to promote healthy aging for all