Simplified flow cytometric assay to detect minimal residual disease in childhood with acute lymphoblastic leukemia

The detection of minimal residual disease (MRD) is an important prognostic factor in childhood acute lymphoblastic leukemia (ALL) providing crucial information on the response to treatment and risk of relapse. However, the high cost of these techniques restricts their use in countries with limited resources. Thus, we prospectively studied the use of flow cytometry (FC) with a simplified 3-color assay and a limited antibody panel to detect MRD in the bone marrow (BM) and peripheral blood (PB) of children with ALL. BM and PB samples from 40 children with ALL were analyzed on days (d) 14 and 28 during induction and in weeks 24-30 of maintenance therapy. Detectable MRD was defined as > 0.01% cells expressing the aberrant immunophenotype as characterized at diagnosis among total events in the sample. A total of 87% of the patients had an aberrant immunophenotype at diagnosis. On d14, 56% of the BM and 43% of the PB samples had detectable MRD. On d28, this decreased to 45% and 31%, respectively. The percentage of cells with the aberrant phenotype was similar in both BM and PB in T-ALL but about 10 times higher in the BM of patients with B-cell-precursor ALL. Moreover, MRD was detected in the BM of patients in complete morphological remission (44% on d14 and 39% on d28). MRD was not significantly associated to gender, age, initial white blood cell count or cell lineage. This FC assay is feasible, affordable and readily applicable to detect MRD in centers with limited resources.

Os investimentos das indústrias farmacêuticas brasileiras em programas sociais: uma análise dos indicadores sociais de 2006

O objetivo deste artigo é analisar a evolução dos investimentos sociais praticados pelo setor industrial farmacêutico brasileiro. A importância do estudo das políticas sociais criadas por esse importante segmento produtivo deve-se à sua forte influência nas mais variadas definições sobre políticas de saúde, entre elas o conflituoso campo de disputa entre a defesa das patentes por parte das empresas e as tentativas de licenciamento compulsório de medicamentos, por parte do governo. Tomamos como fonte de pesquisa os indicadores sociais de 62 indústrias farmacêuticas, relativos ao ano de 2006, publicados pela Federação Brasileira da Indústria Farmacêutica (Febrafarma), em maio de 2007, sob o título Painel Social, apresentados de três formas: dados gerais sobre o número de programas, valores investidos e o número de pessoas beneficiadas; dados gerais classificados segundo um modelo pré-definido e composto de categorias fixas (saúde, educação, comunidade, valorização da vida, cultura, meio ambiente, voluntariado e outros); e dados individualizados por empresa, com a indicação das ementas de cada programa criado. Buscamos com a reflexão sobre esses indicadores averiguar se eles possibilitam realizar um acompanhamento longitudinal das diretrizes e das proposições relacionadas às ações socialmente responsáveis praticadas pelas indústrias farmacêuticas.

Tax Cost of Investment Projects: the case of ICMS credits

This article discusses the impact on the profitability of firms under Complementary Law 102/2000 (which abrogated the Law 89/96 - Kandir Law) allowing the appropriation of ICMS credits, due to investment in fixed assets goods, at a ratio of 1/48 per month. The paper seeks to demonstrate how this new system - which resulted in the transformation of the ICMS as a value added tax (VAT) consumption-type to an income-type - leads to a loss of approximately 30% of the value of credits to be recovered and the effect it generates on the cost of investment and the profits for small, medium and large firms. From the methodological point of view, it is a descriptive and quantitative research, which proceeded in three stages. Initially, we have obtained estimated value of net sales and volume of investments, based on report Painel de Competitividade prepared by the Federacao das Indtustrias do Estado de Sao Paulo (Fiesp/Serasa). Based on this information, it was possible to obtain estimates of the factors of generation of debits and credits for ICMS, using the model Credit Control of Fixed Assets (CIAP). Finally, we have calculated three indicators: (i) present value of debt recovery/value of credits, (ii) present value of debt recovery / investment value, (iii) present value of debt recovery / sales profitability. We have conclude that the system introduced by Complementary Law 102/2000 implicates great opportunity cost for firms and that legislation should be reviewed from this perspective, aiming to ensure lower costs associated with investment projects.