A contabilidade de gestão no Anantara Vilamoura Algarve Resort

O presente relatório tem por base um estágio com a duração de oito meses realizado no departamento financeiro do Anantara Vilamoura Algarve Resort, uma unidade hoteleira de cinco estrelas localizada no Algarve. Este teve como principal objetivo relacionar e aplicar, em contexto de trabalho, os conhecimentos teóricos adquiridos durante o primeiro ano do mestrado, particularmente na unidade curricular de Contabilidade Aplicada à Hotelaria, observando em ambiente empresarial a implementação do Uniform System of Accounts for the Lodging Industry (USALI), um sistema contabilístico desenvolvido especificamente para o setor hoteleiro, há mais de 90 anos, aceite e utilizado a nível mundial, verificando em que medida o recente processo de internacionalização da empresa afetou o reporting, designadamente como foram acolhidas as alterações previstas na 11.ª edição, que entrou em vigor em 2015. Para tal, recorreu-se à observação direta de documentos como método de recolha de dados. As principais áreas de atuação do estágio foram no âmbito das funções de Controlo de Custos, Key User e Investimentos, as quais permitiram compreender os processos inerentes à atividade e ter contacto com as demonstrações operacionais da unidade. Verificou-se que os mapas implementados foram elaborados com base no USALI, tendo sido adaptados à estrutura e necessidades específicas do hotel. No entanto, foram observadas algumas diferenças no que respeita à alocação das receitas e dos gastos aos departamentos, as quais estão relacionadas com as políticas da empresa, transversais a todas as unidades hoteleiras internacionais. Concluiu-se que, apesar da maioria das alterações previstas na 11ª edição terem sido implementadas, o Anantara Vilamoura Algarve Resort ainda não reporta, na íntegra, de acordo com o USALI. No entanto, em face das divergências verificadas, estão já a ser efetuadas alterações para que, em 2019, o reporting do hotel esteja em maior consonância com as diretrizes do sistema uniforme.This report is based on an eight months internship in the Financial Department at Anantara Vilamoura Resort Algarve, a five-star hotel located in the Algarve. The main objective of the internship was to relate and apply, in a work context, the theoretical knowledge acquired during the first year of the Master's degree, particularly in the curricular unit of Accounting Applied to Hospitality, observing in a business environment the implementation of the Uniform System of Accounts for the Lodging Industry (USALI), an accounting system developed for the hospitality industry, which has been accepted and used worldwide for more than 90 years, verifying the extent to which the company's recent internationalization process has affected the reporting, including how the amendments foreseen in the 11th edition were accepted, which came into force in 2015. For this purpose, direct observation of documents was used as a method of data collection. The main areas of activity of the internship were within the scope of Cost Control, Key User and Investments functions, which enabled the understanding of processes inherent to the activity and to have contact with the unit's operational statements. It was verified that the maps implemented were based on USALI, adapted to the structure and specific needs of the hotel. However, some differences were found regarding the allocation of revenues and expenses, which are also related to company policies, applied to all international hotel units. It was concluded that, although most of the changes foreseen in the 11th edition have been implemented, the Anantara Vilamoura Algarve Resort reporting does not conform totally with the guidelines prescribed in USALI. However, changes are already being made so that by 2019 the hotel is in greater accordance with the Uniform System

Cabbage and fermented vegetables : From death rate heterogeneity in countries to candidates for mitigation strategies of severe COVID-19

Large differences in COVID-19 death rates exist between countries and between regions of the same country. Some very low death rate countries such as Eastern Asia, Central Europe, or the Balkans have a common feature of eating large quantities of fermented foods. Although biases exist when examining ecological studies, fermented vegetables or cabbage have been associated with low death rates in European countries. SARS-CoV-2 binds to its receptor, the angiotensin-converting enzyme 2 (ACE2). As a result of SARS-CoV-2 binding, ACE2 downregulation enhances the angiotensin II receptor type 1 (AT(1)R) axis associated with oxidative stress. This leads to insulin resistance as well as lung and endothelial damage, two severe outcomes of COVID-19. The nuclear factor (erythroid-derived 2)-like 2 (Nrf2) is the most potent antioxidant in humans and can block in particular the AT(1)R axis. Cabbage contains precursors of sulforaphane, the most active natural activator of Nrf2. Fermented vegetables contain many lactobacilli, which are also potent Nrf2 activators. Three examples are: kimchi in Korea, westernized foods, and the slum paradox. It is proposed that fermented cabbage is a proof-of-concept of dietary manipulations that may enhance Nrf2-associated antioxidant effects, helpful in mitigating COVID-19 severity.Peer reviewe

Nrf2-interacting nutrients and COVID-19 : time for research to develop adaptation strategies

There are large between- and within-country variations in COVID-19 death rates. Some very low death rate settings such as Eastern Asia, Central Europe, the Balkans and Africa have a common feature of eating large quantities of fermented foods whose intake is associated with the activation of the Nrf2 (Nuclear factor (erythroid-derived 2)-like 2) anti-oxidant transcription factor. There are many Nrf2-interacting nutrients (berberine, curcumin, epigallocatechin gallate, genistein, quercetin, resveratrol, sulforaphane) that all act similarly to reduce insulin resistance, endothelial damage, lung injury and cytokine storm. They also act on the same mechanisms (mTOR: Mammalian target of rapamycin, PPAR gamma:Peroxisome proliferator-activated receptor, NF kappa B: Nuclear factor kappa B, ERK: Extracellular signal-regulated kinases and eIF2 alpha:Elongation initiation factor 2 alpha). They may as a result be important in mitigating the severity of COVID-19, acting through the endoplasmic reticulum stress or ACE-Angiotensin-II-AT(1)R axis (AT(1)R) pathway. Many Nrf2-interacting nutrients are also interacting with TRPA1 and/or TRPV1. Interestingly, geographical areas with very low COVID-19 mortality are those with the lowest prevalence of obesity (Sub-Saharan Africa and Asia). It is tempting to propose that Nrf2-interacting foods and nutrients can re-balance insulin resistance and have a significant effect on COVID-19 severity. It is therefore possible that the intake of these foods may restore an optimal natural balance for the Nrf2 pathway and may be of interest in the mitigation of COVID-19 severity

Reflexões para Ibero-América: avaliação de programas sociais

A ENAP Escola Nacional de Administração Pública, com o apoio do Ministério do Planejamento, Orçamento e Gestão, da Agência Brasileira de Cooperação do Ministério das Relações Exteriores, do Centro Latino-americano de Administração para o Desenvolvimento (Clad) e da Caixa Econômica Federal, construiu uma série de atividades de aprendizagem direcionadas a dirigentes e técnicos que atuam nas áreas de planejamento estratégico e avaliação de programas. Esses eventos de aprendizagem permitiram uma intensa troca de experiências entre os 60 dirigentes e técnicos representantes de organismos governamentais de 16 países ibero-americanos – Argentina, Bolívia, Brasil, Chile, Colômbia, Costa Rica, El Salvador, Guatemala, México, Panamá, Paraguai, Peru, Portugal, República Dominicana, Uruguai e Venezuela. A consolidação desse período de rica troca de experiências está retratada nesta publicação, que mostra o avanço na construção de um conhecimento coletivo referente a desafios contemporâneos de nossos governos nas áreas de planejamento e de avaliação de programas sociaisNúmero de páginas: 168 p.Políticas Públicas e SociaisISBN: 978-85-256-0064-6Sumário: Apresentação Helena Kerr do Amaral Prefácio Paulo Martino Jannuzzi Avaliação de programas e transparênciada gestão pública Jeni Vaitsman e Rômulo Paes-Sousa A combinação entre federalismo e políticas públicas no Brasil pós-1988: os resultados nas áreas de saúde, assistência social e educação Cibele Franzese e Fernando Luiz Abrucio Avaliação dos programas de saneamento básico no Brasil: dificuldades e propostas de implementação Lauseani Santoni Avaliação de políticas públicas em Portugal: o caso do programa de distribuição de riqueza e combate à exclusão Matilde Gago da Silva, Cláudia Anjos e David Ferraz Plan jefas y jefes de hogar desocupados: un estudio de caso Gabriela N. Cheli La experiencia de evaluación de programas sociales en la Ciudad de México Pablo Yanes Indicadores de avaliação como recurso à avaliação de programas do Plano Plurianual: a experiência do Estado de São Paulo Sônia Nahas de Carvalho Estruturação de sistemas de monitoramento e especificação de pesquisas de avaliação, os problemas dos programas públicos no Brasil são Paulo de Martino Jannuzzi, Maria Rosângela F. Machado Silva, Mariana Almeida de Faria Sousa e Leonardo Milhomem Resende Qué funciona? Lo que la evaluación nos dice sobre programas costo-efectivos de prevención de riesgo primario para la juventud Mónica Rubio Novo enfoque de monitoramento e avaliação dos programas do Ministério da Educação: Simec e Matriz de Avaliação Geysa Maria Bacelar Pontes Melo e Júnia Lagoeiro Dutra Nehm

Domesticidade, trabalho e satisfação pessoal:horas no trabalho doméstico e bem-estar no Estado do Rio de Janeiro

Resumo Este artigo apresenta alguns resultados de pesquisa realizada no Estado do Rio de Janeiro, entre os anos de 2013 e 2014, a qual investigou a compatibilização da vida familiar com o trabalho pago e as mediações de gênero nesse processo. Através da seleção de parte dos dados, o trabalho sugere que além dos impactos em esferas públicas sobre as oportunidades e as carreiras no mercado de trabalho, e/ou sobre a presença em espaços políticos, bastante discutida nas últimas décadas, a distribuição desigual de trabalho doméstico tem efeitos sobre as percepções de bem-estar dos indivíduos sobre o seu bem-estar. Tais percepções são aqui enfocadas em termos de efeitos na subjetividade sobre esse balanceamento, e não das condições materiais de consumo ou bens. O artigo mostra que, em se tratando de relações de gênero, isso não ocorre de maneira indiferenciada. Atividades e práticas de sociabilidade, assim como níveis de "satisfação" apresentam respostas diferenciadas para homens e mulheres, evidenciando, mais uma vez, que padrões desiguais de responsabilidades e envolvimentos domésticos e familiares são problemáticas sociais, e não problemas de escolhas individuais

NFKB2 haploinsufficiency identified via screening for IFN-α2 autoantibodies in children and adolescents hospitalized with SARS-CoV-2–related complications

Autoantibodies against type I IFNs occur in approximately 10% of adults with life-threatening coronavirus disease 2019 (COVID-19). The frequency of anti-IFN autoantibodies in children with severe sequelae of severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) infection is unknown. We quantified anti–type I IFN autoantibodies in a multicenter cohort of children with severe COVID-19, multisystem inflammatory syndrome in children (MIS-C), and mild SARS-CoV-2 infections. Circulating anti–IFN-α2 antibodies were measured by a radioligand binding assay. Whole-exome sequencing, RNA sequencing, and functional studies of peripheral blood mononuclear cells were used to study any patients with levels of anti–IFN-α2 autoantibodies exceeding the assay’s positive control. Among 168 patients with severe COVID-19, 199 with MIS-C, and 45 with mild SARS-CoV-2 infections, only 1 had high levels of anti–IFN-α2 antibodies. Anti–IFN-α2 autoantibodies were not detected in patients treated with intravenous immunoglobulin before sample collection. Whole-exome sequencing identified a missense variant in the ankyrin domain of NFKB2, encoding the p100 subunit of nuclear factor kappa–light-chain enhancer of activated B cells, aka NF-κB, essential for noncanonical NF-κB signaling. The patient’s peripheral blood mononuclear cells exhibited impaired cleavage of p100 characteristic of NFKB2 haploinsufficiency, an inborn error of immunity with a high prevalence of autoimmunity. High levels of anti–IFN-α2 autoantibodies in children and adolescents with MIS-C, severe COVID-19, and mild SARS-CoV-2 infections are rare but can occur in patients with inborn errors of immunity

NFKB2 haploinsufficiency identified via screening for IFN-α2 autoantibodies in children and adolescents hospitalized with SARS-CoV-2–related complications

BackgroundAutoantibodies against type I IFNs occur in approximately 10% of adults with life-threatening coronavirus disease 2019 (COVID-19). The frequency of anti-IFN autoantibodies in children with severe sequelae of severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) infection is unknown.ObjectiveWe quantified anti-type I IFN autoantibodies in a multicenter cohort of children with severe COVID-19, multisystem inflammatory syndrome in children (MIS-C), and mild SARS-CoV-2 infections.MethodsCirculating anti-IFN-α2 antibodies were measured by a radioligand binding assay. Whole-exome sequencing, RNA sequencing, and functional studies of peripheral blood mononuclear cells were used to study any patients with levels of anti-IFN-α2 autoantibodies exceeding the assay's positive control.ResultsAmong 168 patients with severe COVID-19, 199 with MIS-C, and 45 with mild SARS-CoV-2 infections, only 1 had high levels of anti-IFN-α2 antibodies. Anti-IFN-α2 autoantibodies were not detected in patients treated with intravenous immunoglobulin before sample collection. Whole-exome sequencing identified a missense variant in the ankyrin domain of NFKB2, encoding the p100 subunit of nuclear factor kappa-light-chain enhancer of activated B cells, aka NF-κB, essential for noncanonical NF-κB signaling. The patient's peripheral blood mononuclear cells exhibited impaired cleavage of p100 characteristic of NFKB2 haploinsufficiency, an inborn error of immunity with a high prevalence of autoimmunity.ConclusionsHigh levels of anti-IFN-α2 autoantibodies in children and adolescents with MIS-C, severe COVID-19, and mild SARS-CoV-2 infections are rare but can occur in patients with inborn errors of immunity