3 resultados para internal and external efficiency

em Biblioteca de Teses e Dissertações da USP


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According to the last global burden of disease published by the World Health Organization, tumors were the third leading cause of death worldwide in 2004. Among the different types of tumors, colorectal cancer ranks as the fourth most lethal. To date, tumor diagnosis is based mainly on the identification of morphological changes in tissues. Considering that these changes appears after many biochemical reactions, the development of vibrational techniques may contribute to the early detection of tumors, since they are able to detect such reactions. The present study aimed to develop a methodology based on infrared microspectroscopy to characterize colon samples, providing complementary information to the pathologist and facilitating the early diagnosis of tumors. The study groups were composed by human colon samples obtained from paraffin-embedded biopsies. The groups are divided in normal (n=20), inflammation (n=17) and tumor (n=18). Two adjacent slices were acquired from each block. The first one was subjected to chemical dewaxing and H&E staining. The infrared imaging was performed on the second slice, which was not dewaxed or stained. A computational preprocessing methodology was employed to identify the paraffin in the images and to perform spectral baseline correction. Such methodology was adapted to include two types of spectral quality control. Afterwards the preprocessing step, spectra belonging to the same image were analyzed and grouped according to their biochemical similarities. One pathologist associated each obtained group with some histological structure based on the H&E stained slice. Such analysis highlighted the biochemical differences between the three studied groups. Results showed that severe inflammation presents biochemical features similar to the tumors ones, indicating that tumors can develop from inflammatory process. A spectral database was constructed containing the biochemical information identified in the previous step. Spectra obtained from new samples were confronted with the database information, leading to their classification into one of the three groups: normal, inflammation or tumor. Internal and external validation were performed based on the classification sensitivity, specificity and accuracy. Comparison between the classification results and H&E stained sections revealed some discrepancies. Some regions histologically normal were identified as inflammation by the classification algorithm. Similarly, some regions presenting inflammatory lesions in the stained section were classified into the tumor group. Such differences were considered as misclassification, but they may actually evidence that biochemical changes are in course in the analyzed sample. In the latter case, the method developed throughout this thesis would have proved able to identify early stages of inflammatory and tumor lesions. It is necessary to perform additional experiments to elucidate this discrepancy between the classification results and the morphological features. One solution would be the use of immunohistochemistry techniques with specific markers for tumor and inflammation. Another option includes the recovering of the medical records of patients who participated in this study in order to check, in later times to the biopsy collection, whether they actually developed the lesions supposedly detected in this research.

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A aprovação da norma contábil IAS 41- Agriculture em 2001 trouxe uma série de desafios nas práticas contábeis das empresas, sendo a principal delas o reconhecimento de ganhos/perdas durante o crescimento biológico de um ativo e a mensuração destes ganhos/perdas pelo valor justo. Toda forma de reconhecimento e mensuração apresenta relação com o modelo de negócios da empresa e irá afetar o relacionamento entre os envolvidos neste contexto e a forma como os usuários da informação contábil avaliam a gestão dos recursos investidos na entidade, que é o stewardship. Desta forma o objetivo deste trabalho foi discutir quais e como os fatores internos e externos presentes no contexto social das organizações, contribuíram para que a informação contábil a valor justo atingisse o objetivo de stewardship. Para isto foi realizado um estudo etnográfico por meio de entrevistas direcionadas aos responsáveis pela informação contábil em onze empresas de diferentes segmentos do agronegócio. O modelo de analise primeiramente se ateve ao entendimento do Modelo de Mensuração dos ativos biológicos dentro destas empresas, e como esta informação é utilizada para fins de stewardship. Em três empresas, a informação contábil referente ao ativo biológico é utilizada para fins de avaliação de performance global e do gestor e para o relacionamento com o credor, que constituem elementos para a proxy do stewardship. O processo de mudança nestas empresas, analisado conforme modelo desenvolvido por Miller (1991) se deu primeiramente pela Problematização ocorrida no contexto social destas empresas, em que seu modelo de negócios tem a madeira como produto final, bem como no modelo de gestão que visa em primeiro lugar o retorno do capital investido, mensurado pela valorização da floresta ao longo dos anos. Os atores que agem para que isto se torne numa mudança efetiva, denominados de Comunidades Epistêmicas, são os acionistas e os credores destas empresas. Os acionistas que são fundos de investimentos têm que apresentar aos seus cotistas a valorização destes investimentos, e o credor (em uma das empresas) vincula a garantia dos empréstimos ao valor da floresta. Também atua neste processo de uma forma mais distante (Ação à Distância) a cultura dos fundos de investimentos, em que a gestora florestal é responsável pela formação e venda de novas áreas florestais, bem como a legislação específica da constituição destes fundos. Nas outras empresas, além de o ativo biológico ser um insumo de produção no modelo de negócios na maioria dos casos analisados, o modelo de gestão é baseado na eficiência operacional. Desta forma, a mensuração a ser utilizada deve ser relacionada tanto ao modelo de negócios como ao modelo de gestão da empresa, que são fatores que revelam como os ativos estão sendo geridos, e isto influencia na perspectiva de geração de caixa do negócio. Apesar da obrigatoriedade que uma norma contábil impõe, a prática contábil segue suas próprias leis no âmbito social que operam as empresas, e qualquer alteração imposta passa por um extenso processo de problematização antes de esta norma ser socialmente aceita.

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Grazed pastures are the backbone of the Brazilian livestock industry and grasses of the genus Brachiaria (syn. Urochloa) are some of most used tropical forages in the country. Although the dependence on the forage resource is high, grazing management is often empirical and based on broad and non-specific guidelines. Mulato II brachiariagrass (Convert HD 364, Dow AgroSciences, São Paulo, Brazil) (B. brizantha × B. ruziziensis × B. decumbens), a new Brachiaria hybrid, was released as an option for a broad range of environmental conditions. There is no scientific information on specific management practices for Mulato II under continuous stocking in Brazil. The objectives of this research were to describe and explain variations in carbon assimilation, herbage accumulation (HA), plant-part accumulation, nutritive value, and grazing efficiency (GE) of Mulato II brachiariagrass as affected by canopy height and growth rate, the latter imposed by N fertilization rate, under continuous stocking. An experiment was carried out in Piracicaba, SP, Brazil, during two summer grazing seasons. The experimental design was a randomized complete block, with a 3 x 2 factorial arrangement, corresponding to three steady-state canopy heights (10, 25 and 40 cm) maintained by mimicked continuous stocking and two growth rates (imposed as 50 and 250 kg N ha-1 yr-1), with three replications. There were no height × N rate interactions for most of the responses studied. The HA of Mulato II increased linearly (8640 to 13400 kg DM ha-1 yr-1), the in vitro digestible organic matter (IVDOM) decreased linearly (652 to 586 g kg-1), and the GE decreased (65 to 44%) as canopy height increased. Thus, although GE and IVDOM were greatest at 10 cm height, HA was 36% less for the 10- than for the 40-cm height. The leaf carbon assimilation was greater for the shortest canopy (10 cm), but canopy assimilation was less than in taller canopies, likely a result of less leaf area index (LAI). The reductions in HA, plant-part accumulation, and LAI, were not associated with other signs of stand deterioration. Leaf was the main plant-part accumulated, at a rate that increased from 70 to 100 kg DM ha-1 d-1 as canopy height increased from 10 to 40 cm. Mulato II was less productive (7940 vs. 13380 kg ha-1 yr-1) and had lesser IVDOM (581 vs. 652 g kg-1) at the lower N rate. The increase in N rate affected plant growth, increasing carbon assimilation, LAI, rates of plant-part accumulation (leaf, stem, and dead), and HA. The results indicate that the increase in the rate of dead material accumulation due to more N applied is a result of overall increase in the accumulation rates of all plant-parts. Taller canopies (25 or 40 cm) are advantageous for herbage accumulation of Mulato II, but nutritive value and GE was greater for 25 cm, suggesting that maintaining ∼25-cm canopy height is optimal for continuously stocked Mulato II.