Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in Brazil

This research investigates the impact of changes in debt ratios of Brazilian firms due to the IFRS adoption. We make a comparison between the forecast of the time-series of debt ratios accounted until 2007 for the span from 2008 to the first quarter of 2015 with those effectively accounted from 2008 to the first quarter of 2015 derived from the new accounting standard. The research utilizes SARIMAX model and Chow’s (1960) structural break forecast test, controlling for changes originating from the macroeconomic environment as well. We find evidence of significant changes in the debt ratio towards both higher and lower debt with predominance of greater ratios. This result is consistent with past literature in Europe, Australia and New Zealand. Nevertheless, we do not find evidence of a structural break in the Financial Dependency ratio. Moreover, there is no evidence of any distinct effects across different industries. The research provides new evidence confirming the informational effects of IFRS by utilizing a robust time-series model with macroeconomic controls in an innovative approach towards the accounting environment.A pesquisa investiga o impacto de mudanças na representação contábil do endividamento de firmas brasileiras a partir da comparação entre a projeção da série temporal dos indicadores de endividamento apurados até 2007 para o período de 2008 até o primeiro trimestre de 2015 e os efetivamente apurados de 2008 ao primeiro trimestre 2015, oriundos de novo padrão contábil. Utilizou-se modelo SARIMAX e teste de previsão de quebra estrutural de Chow (1960), controlando-se alterações oriundas da economia. Identificou-se alteração significante no indicador de Endividamento, tanto no sentido de reportar maior quanto menor endividamento, mas com predominância de incremento no índice. O resultado é consistente com pesquisas em países europeus, Austrália e Nova Zelândia. Contudo, não se identificou alteração no indicador de Dependência Financeira, e não se constataram efeitos distintos entre setores econômicos. A pesquisa contribui confirmando impactos informacionais relevantes e significantes pela adoção de padrão contábil no Brasil voltado para o objetivo informacional; ademais, utilizou-se método inovador no âmbito contábil, qual seja de análise do comportamento temporal da variável, com controle de implicações macroeconômicas efetivas

Prevalence, etiology, and characteristics of patients with type-2 acute myocardial infarction

AbstractBackgroundIn clinical practice, type-1 (coronary thrombosis) and type-2 (imbalance between oxygen demand and supply) acute myocardial infarction (AMI) are not clearly differentiated. The aim of this study was to evaluate the prevalence and etiology of type-2 AMI and compare its profile with that of type-1 AMI.MethodsPatients admitted with ST-segment elevation AMI (STEMI)<12hours of symptom onset, and referred for coronary angiography, from 2009 to 2013, were analyzed.ResultsThere were 1,960 patients included; 1,817 were analyzed, of whom 1,786 (98.3%) had type-1 AMI, and 31 (1.7%), type-2. All patients with type-2 AMI showed no significant coronary lesions, and 36% of the cases had apical dyskinesia. Type-2 AMI patients had, in general, a clinical and laboratory profile that was similar to those with type-1, except for the younger age, lower levels of myocardial necrosis markers, higher probability of having pre-TIMI 3 flow and higher left ventricular ejection fraction. At 30 days, mortality (3.2 vs. 9.0%; p=0.23) and the occurrence of death, reinfarction, or need for target-vessel revascularization (3.2 vs. 13.0%; p=0.09) were numerically lower in type-2 AMI.ConclusionsFew patients with STEMI were classified as type-2; they had structural abnormalities, isolated or associated with the absence of significant lesions; showed little difference regarding the clinical and laboratory profile, and similar clinical outcomes at 30 days, when compared to patients with type-1 AMI

Brazilian general practitioner's knowledge on osteoporosis prevention and treatment strategies

OBJECTIVES: Brazilian physicians' knowledge on osteoporosis prevention and treatment strategies was investigated in this cross-sectional study. A specific structured questionnaire was designed to evaluate physicians' knowledge regarding osteoporosis prevention and treatment as well as osteoporosis information access. PATIENTS AND METHODS: the questionnaire was made available to around 11,000physicians affiliated to the Brazilian Society of Internal Medicine (BSIM). The questionnaire was initially presented at the BSIM home-page and subsequently sent by e-mail to all BSIM members. RESULTS: a total of 329 answered questionnaires returned to the researchers. Most of the physicians that answered the questionnaire (55.3%) had time since graduation lougher than 10 years and half of them (55%) reported having easy access to bone densitometry. The great majority of the physicians (99%) believe that preventing osteoporosis is important or very important. Accordingly, 73% of the physicians believe that osteoporosis can be prevented and around 63% of them discuss the issue with their patients regularly. On the other hand, most of the physicians that answered the questionnaire do not believe that their patients are able to change life habits or will adhere to the treatment in the long-term. Only 35% of the physicians believe that current osteoporosis treatment is effective. Around 82% of the physicians make use of bone densitometry to evaluate osteoporosis. Physicians with time since graduation higher than 10 years reported using bone densitometry more often than their colleagues with less time since graduation. CONCLUSION: our results demonstrate that educational programs aiming at the general practitioner are needed in order to provide better care in terms of prevention and treatment of skeletal fragility syndromes.OBJETIVOS: investigar o conhecimento de profissionais médicos brasileiros a respeito da osteoporose, estratégias de prevenção e tratamento e o acesso à informação em osteoporose, utilizando-se um questionário desenvolvido para avaliar o conhecimento de profissionais médicos em relação à importância da osteoporose e suas estratégias de tratamento. PACIENTES E MÉTODOS: o questionário foi divulgado a11 mil médicos afiliados à Sociedade Brasileira de Clínica Médica (SBCM). Realizou-se a divulgação da pesquisa e do questionário por meio de anúncios publicados no Jornal do Clínico. Inicialmente, foi disponibilizado na home-page e, em seguida, diretamente enviado via e-mail aos sócios cadastrados da SBCM. RESULTADOS: um total de 329 questionários retornou aos pesquisadores. A maioria dos médicos (55,3%) tinha tempo de graduação superior a 10 anos. Pouco mais que a metade dos profissionais médicos pesquisados (55%) relatou ter fácil acesso à densitometria óssea. A maioria (99%) dos participantes acredita que é importante ou muito importante prevenir a osteoporose. Da mesma forma, 73% dos médicos pesquisados acreditam que a osteoporose possa ser prevenida e 63% deles discutem o assunto com os seus pacientes. Por outro lado, mais da metade dos médicos pesquisados não crê que seus pacientes venham a mudar hábitos de vida e cerca de 50% deles não acreditam que seus pacientes venham a aderir ao tratamento da doença em longo prazo. Apenas 35% dos médicos pesquisados acreditam que os tratamentos para osteoporose sejam efetivos. Cerca de 82% fazem uso da densitometria óssea. Médicos com 10 anos ou mais de graduação utilizam a densitometria óssea mais freqüentemente que seus colegas com menos tempo de graduação. CONCLUSÃO: os autores acreditam que as informações obtidas no presente estudo poderiam ser úteis para o início do desenvolvimento de estratégias educacionais efetivas para a prevenção e o tratamento de pacientes com osteoporose.Universidade Federal de São Paulo (UNIFESP) Departamento de Medicina da Escola Paulista de MedicinaUNIFESP-EPMUNIFESP-EPM Departamento de MedicinaUNIFESP, Depto. de Medicina da Escola Paulista de MedicinaUNIFESP-EPMUNIFESP, EPM Depto. de MedicinaSciEL

DEFINIÇÃO DE PAINEL DE INDICADORES DE DESEMPENHO PARA INSTITUIÇÕES COMUNITÁRIAS DE ENSINO SUPERIOR

O estudo objetiva desenvolver um painel de indicadores de desempenho para auxiliar no processo de gestão das instituições comunitárias de ensino superior. Este estudo está baseado em uma abordagem qualitativa e quantitativa, utilizando grupo focal com gestores de uma IES comunitária, no sentido de propor um conjunto de indicadores elencados dentro de 4 (quatro) constructos: (I) Ensino; (II) Pesquisa; (III) Extensão; (IV) Gestão. A avaliação do grau de importância dos indicadores propostos no painel ocorreu por meio de aplicação de questionário a 9 (nove) gestores de IES comunitárias, sendo 3 (três) pertencentes ao Sistema ACAFE; 2 (duas) de IES associadas ao COMUNG; e 4 (quatro) confessionais. Estabeleceu-se como ponto de corte, os indicadores que atingiram uma média inferior a 3,5, excluindo-se do painel 4 indicadores. A principal contribuição deste estudo é a elaboração de um painel de indicadores de desempenho com 118 indicadores associados a 4 (quatro) constructos e 14 (quatorze) sub-constructos, podendo ser aplicado em Instituições de Ensino Superior comunitárias, alinhando ao planejamento estratégico de longo prazo

Peritoneal Response to Abdominal Surgery: The Role of Equine Abdominal Adhesions and Current Prophylactic Strategies

Intra-abdominal adhesions constitute a significant clinical and surgical problem that can lead to complications such as pain and bowel occlusion or subocclusion. These adhesions are frustrating and potentially fatal, representing a major postoperative complication in abdominal surgery. It is estimated that 32% of horses undergoing laparotomy will present clinical symptoms due to adhesions, but the true prevalence is not known because a large proportion of animals with postoperative recurrent colics are medically treated or submitted to euthanasia without necropsy. Adhesions are highly cellular, vascularized, dynamic structures that are influenced by complex signaling mechanisms. Understanding their pathogenesis could assist in applying better therapeutic strategies and in developing more effective antiadhesion products. Currently, there are no definitive strategies that prevent adhesion formation, and it is difficult to interpret the results of existing studies due to nonstandardization of an induction model and evaluation of their severity. The best clinical results have been obtained from using minimally traumatic surgical techniques, anti-inflammatory agents, antimicrobials, anticoagulants, and mechanical separation of serosal surfaces by viscous intraperitoneal solutions or physical barriers. This paper aims to review adhesion formation pathogenesis, guide the understanding of major products and drugs used to inhibit adhesion formation, and address their effectiveness in the equine species

RIAM – Multicentre, Interoperable, Clinical Registry of Acute Myocardial Infarction

Introduction: Ischemic heart disease is the leading cause of death in the world. In Brazil, in 2013, acute myocardial infarction (AMI) was the main cause of mortality due to heart disease. A better identification of the patients will serve as a tool to improve the treatment of this pathology. Objective: To expand the database of patients with ST elevation myocardial infarction (STEMI) of the Cardiology Institute (Porto Alegre-RS, Brazil). Methods and Results: The following steps were taken: (1) data elements standardisation in accordance with standard variables, including all applicable standardized data elements published by the American Heart Association / American College of Cardiology, and Brazilian national datasets standards; (2) Development of electronic case reports (CRF) using REDCap (Research Electronic Data Capture) and in accordance with the HIPAA (Health Insurance Portability and Accountability Act) privacy rule ; And (3) expansion of registration to other referral centers. The participating institutions are distributed in the regions of Santa Maria, Passo Fundo, Caxias do Sul all of Rio Grande do Sul, as well as the regions of Santa Catarina and the Distrito Federal in Brasília. The data collected will be stored according to the Health Insurance Portability and Accountability Act. Conclusion: The enhancement and expansion of the RIAM Registry to other referral centers is generating data directly into the REDCap CRF, is a tool with results the treatment of AMI in our environment, which contributes to clinical practice, health services management and policies

A Paleoentomofauna Brasileira: Cenário Atual

O presente trabalho fornece um panorama geral sobre o conhecimento da paleoentomologia brasileira até o presente, abordando insetos do Paleozoico, Mesozoico e Cenozoico, incluindo a atualização das espécies publicadas até o momento após a última grande revisão bibliográfica, mencionando ainda as unidades geológicas em que ocorrem e os trabalhos relacionados

ACTA V_25(2)_ART13_p380a386.indd

(Apocynaceae) in the understory of Amazon Rainforest, Brazil). In this paper we examined the fl oral biology, per-visit eff ectiveness, frequency of visits and relative abundance of the diurnal fl oral visitor taxa of T. undulata (Apocynaceae) at two populations located in the primary forest and in a disturbed area connected to the continuous forest. Its hermaphrodite fl owers show a long and narrow fl oral tube and introrse anthers form a cone around the apex of the style head where the pollen is deposited. Th e stigmatic head has three functional regions, in a complex pollination mechanism favoring cross-pollination. In the pollinator censuses conducted in the primary forest population we registered Eulaema bombiformis. In the disturbed area Euglossa sp. was responsible for visits on T. undulata fl owers. Eulaema bombiformis was not absent in the disturbed area, but preferred to forage on pollen and nectar-rich fl owers of two neighboring fl owering species. In the primary forest, T. undulata was the only fl owering treelet at the end of the dry season. Signifi cant diff erences were not observed regarding the frequency of visits and relative abundance among the diurnal fl ower visitors at both sites. In the per-visit eff ectiveness experiment among fl ower visitors, we observed one fruit produced aft er E. bombiformis&apos; visits. Due to the complex breeding system of T. undulata in that it is characterized by very low fruit production even under natural conditions, an indirect measure of pollinator eff ectiveness is needed in at a future stage of this study in order to clarify the role of these bee species as pollinators of T. undulata