The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of intangible Managerial Accounting Information: an exploratory study

The general objective of this work was to study the contribution of the ERP for the quality of the managerial accounting information, through the perception of managers of large sized Brazilian companies. The initial principle was that, presently, we live in an enterprise reality characterized by global and competitive worldwide scenery where the information about the enterprise performance and the evaluation of the intangible assets are necessary conditions for the survival, of the companies. The research of the exploratory type is based on a sample of 37 managers of large sized-Brazilian companies. The analysis of the data treated by means of the qualitative method showed that the great majority of the companies of the sample (86%) possess an ERP implanted. It also showed that this system is used in combination with other applicative software. The managers, in its majority, were also satisfied with the information generated in relation to the dimensions Time and Content. However, with regard to the qualitative nature of the information, the ERP made some analysis possible when the Balanced Scorecard was adopted, but information able to provide an estimate of the investments carried through in the intangible assets was not obtained. These results Suggest that in these companies ERP systems are not adequate to support strategic decisions.

Water Resources Assessment at Piracicaba, Capivari and Jundiai River Basins: A Dynamic Systems Approach

The Piracicaba, Capivari, and Jundiai River Basins (RB-PCJ) are mainly located in the State of So Paulo, Brazil. Using a dynamics systems simulation model (WRM-PCJ) to assess water resources sustainability, five 50-year simulations were run. WRM-PCJ was developed as a tool to aid decision and policy makers on the RB-PCJ Watershed Committee. The model has 254 variables. The model was calibrated and validated using available information from the 80s. Falkenmark Water Stress Index went from 1,403 m(3) person (-aEuro parts per thousand 1) year (-aEuro parts per thousand 1) in 2004 to 734 m(3) P (-aEuro parts per thousand 1) year (-aEuro parts per thousand 1) in 2054, and Xu Sustainability Index from 0.44 to 0.20. In 2004, the Keller River Basin Development Phase was Conservation, and by 2054 was Augmentation. The three criteria used to evaluate water resources showed that the watershed is at crucial water resources management turning point. The WRM-PCJ performed well, and it proved to be an excellent tool for decision and policy makers at RB-PCJ.

Valuing water resources in developing countries: A semiparametric approach to valuation models

Valuation of projects for the preservation of water resources provides important information to policy makers and funding institutions. Standard contingent valuation models rely on distributional assumptions to provide welfare measures. Deviations from assumed and actual distribution of benefits are important when designing policies in developing countries, where inequality is a concern. This article applies semiparametric methods to obtain estimates of the benefit from a project for the preservation of an important Brazilian river basin. These estimates lead to significant differences from those obtained using the standard parametric approach.

A utilização de imagens na identificação humana em odontologia legal

Este artigo de revisão sistemática tem por objetivo citar os métodos de identificação humana por meio da radiologia, utilizados em odontologia legal. Para isso, realizou-se revisão de literatura com 19 trabalhos selecionados dentre 45 encontrados, após aplicação de critérios de inclusão. Há diversas técnicas radiológicas que podem ser utilizadas para auxiliar na identificação humana, tanto individual como geral, incluindo a determinação do gênero, do grupo étnico e, principalmente, da idade. A análise de radiografias e tomografias ante-mortem e post-mortem tornou-se uma ferramenta fundamental nos processos de identificação em odontologia legal, principalmente com o refinamento das técnicas adquiridas com o avanço da própria radio-logia e com a incorporação da informática. Conclui-se que a partir do conhecimento adequado dos métodos disponíveis, o profissional em odontologia legal pode optar pelo método que melhor preencha as características necessárias para o sucesso da identificação, tendo cuidado na aplicação correta da técnica e na interpretação precisa das informações obtidas.

Inserção de graduados em fonoaudiologia de uma universidade pública em programas de pós-graduação

OBJETIVO: caracterizar a inserção de egressos do Curso de Fonoaudiologia da Universidade Estadual Paulista (UNESP) - Marília, em Programas de Pós-Graduação (PPG) Stricto Sensu brasileiros. MÉTODO: foram utilizadas listas de graduados e Curriculum Vitae do egresso e do orientador. RESULTADOS: dos 537 formados, 16,57% cursaram/estavam cursando PPG e destes, 98,88% em mestrado e 37,08% também em doutorado. Na grande área de conhecimento, 50% dos egressos de mestrado vincularam-se predominantemente a programas em Ciências da Saúde, 31,80% em Ciências Humanas e 13,64% em Linguística, Letras e Artes. No doutorado, 33, 33% em Ciências Humanas, 30,30% em Ciências da Saúde e em Linguística, Letras e Artes. Quanto à área de conhecimento, predominou a vinculação, no mestrado, de 30,68% em Fonoaudiologia, 28,41% em Educação, 13,64% em Linguística e 9,09% em Medicina I; e, no doutorado, de 33,33% em Educação, 30,30% em Linguística e 9,09% em Fonoaudiologia; 55,68% dissertações e 51,52% teses focalizaram a linguagem. A UNESP predominou com 39,77% no mestrado e 48,48% no doutorado. Predominou a vinculação a Programas com conceito 4 para 52,27% dos egressos do mestrado e 45,45% do doutorado. Quando constou a informação (55,68%), todos receberam fomento. O Teste de Razão de Verossimilhança não indicou diferenças significativas dos percentuais obtidos entre o mestrado e o doutorado. CONCLUSÃO: os resultados superaram os apresentados para o mesmo Estado, mostraram a característica interdisciplinar da Ciência Fonoaudiológica e o predomínio de temática em linguagem.

Proposta educacional on-line sobre úlcera por pressão para alunos e profissionais de enfermagem

OBJETIVOS: Desenvolver uma proposta educacional on-line sobre o tema úlcera por pressão para alunos e profissionais de enfermagem. MÉTODOS: Pesquisa aplicada, de produção tecnológica, composta pelas etapas de concepção/ planejamento e desenvolvimento, caracterizadas por um conjunto de procedimentos, documentação, digitalização de informações e de imagens. Foram utilizados recursos computacionais didáticos interativos como: o Cybertutor e o Homem Virtual. RESULTADOS: Desenvolvimento de uma proposta educacional virtual sobre úlcera por pressão (UP) dividida em módulos de aprendizagem, contendo lista de discussão, estudos de casos e recursos didáticos, tais como fotos e o Homem Virtual. CONCLUSÕES: Utilizou-se de novas tecnologias educacionais, com a finalidade de promover o aprendizado sobre UP a estudantes de graduação de enfermagem e possibilitar a educação continuada de enfermeiros, uma vez que as UP representam um desafio aos profissionais da saúde e aos serviços de saúde.

Educação ambiental, sustentabilidade e ciência: o papel da mídia na difusão de conhecimentos científicos

São problemas de ordem ambiental: aquecimento global, mudanças climáticas, escassez de recursos naturais, resíduo. Em resposta, têm sido gerados novos saberes no campo da ciência, tecnologia e educação chamada ambiental de modo a se proporem alternativas para que o homem possa relacionar-se com o ambiente de maneira sustentável, e a mídia tem contribuído sobremaneira na veiculação desses conhecimentos. Na imprensa escrita, revistas e jornais têm criado seções, suplementos, cadernos tematizando educação e meio ambiente. Produzida pela revista Carta Capital, desde 2006, a revista Carta na Escola busca difundir "atualidades em sala de aula", e de setembro de 2007 a agosto de 2008 publicou a série "Sustentabilidade na Escola", com dez artigos relacionando sustentabilidade, ciência e educação. A partir do referencial teórico-metodológico da análise dialógica do discurso, este artigo analisa o discurso da sustentabilidade baseado na difusão de conhecimentos científicos, proposto nessa série, e sua limitação enquanto estratégia de educação ambiental.

Capture fishery in northern Todos os Santos Bay, tropical southwestern Atlantic, Brazil

Information on marine and estuarine capture fishery activity in northern Todos os Santos Bay, northeastern Brazil, based on daily data collected between September 2003 and June 2005 is presented. Small-scale artisanal fishery in this area includes the use of traditional vessels both nonmotorized and motorized for locomotion, being carried out mainly by canoe or on foot, and involves many different kinds of gear, including gillnet, hook and line, seine nets, and traps. A total of 113 taxa were grouped into 77 resources, including 88 fish, 10 crustaceans, and 15 mollusks. Data on nominal catches of fish, crustaceans and mollusks are presented by month and location. A total of 345.2 tonnes of fishery resources were produced (285.4 tonnes of fish, 39.2 tonnes of fresh invertebrates, and 20.6 tonnes of processed invertebrates). Temporal variation in the fish catch was associated with the life cycle of the species or with the hydrographic conditions. The first-sale value of this catch amounted to around US$ 615,000.00, fishes representing 71.3% of it. A table of the average price of each fishery resource is presented. The results produced in this study may be considered a reference for future monitoring programs of fishery resources in the area.

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.

Sociedade da informação: avanços e retrocessos no acesso e no uso da informação

The Information Society (IS) may be taken as a geopolitical organization which started after the Third Industrial Revolution, having direct impact on the use of information and Information and Communication Technologies (ICT). The expression arose as techno-social paradigm change in the post-industrial society, aiming to use information as currency to the society-in-progress at that time. In Brazil it has become stronger with the Programa Sociedade da Informacao no Brasil-Livro Verde, lunched by the Ministerio da Ciencia e Tecnologia, in September 2000 without any discussion with the civil society to formulate the main document. Our main goal in this article is to discuss the Information Society in contemporary times, and also the organized and conscious use of information, looking for key-concepts to a better understanding of it, from some topics as digital inclusion-exclusion to the use of digital informational resources.

A gestão do conhecimento na educação ambiental

Information and knowledge are resources of environmental education (EE) that can be performed through knowledge management (KM). The aim of this paper is to propose measures of knowledge creation (KC) to improve performance of EE. This study is based on the research literature without empirical findings; therefore, the results are limited by the methodological resources of the theoretical essay. However, this limitation is the greatest motivation for future research which could investigate the proximity of EE with KM and KC in empirical investigations. Some suggestions for developing the requirements of KC programs to EE are presented as the results: possibility of the SECI process to better perform various aspects of environmental education such as social learning, interaction activities, dialogue, experience exchanging, information and knowledge, and of different ideas and ways of acting, done by EE and, finally, the possibility of Ba to develop a proper space for creation of new environmental knowledge. This article contains academic contributions to KM by providing greater discussion and understanding of KC; to EE when it allows a different view based on the work of information and knowledge about the processes of teaching, when contributing to social programs for EE, improving their practices and, consequently, contributing to an environmentally sustainable economic development.

Horizontal subsurface flow constructed wetlands for mitigation of ametryn-contaminated water

The feasibility of using constructed wetlands (CWs) for the mitigation of pesticide runoff has been studied in the last decade. However, a lack of related data was verified when subsurface flow constructed wetlands (SSF CWs) are considered for this purpose. In the present work, SSF CWs were submitted to continuous ametryn addition and evaluated during an I I-week period, with the aim of determining the feasibility of these systems for mitigation of contaminated water. Ametryn was not added to one CW cell in order to provide a control for the experiments. Monitoring of treatment performance was executed by standard water quality parameters, ametryn chromatography quantification and macrophyte (Typha latifolia L) nutritional and agronomic property analysis. Results indicated that 39% of the total initially added amount of ametryn was removed, transferred or transformed. Herbicide metabolism and mineralisation were carried out by chemical and biological mechanisms. No statistic differences were observed in nutritional contents found in the T. latifolia crops of the CWs after the experimental period. Moreover, the biomass production (one valuable source of renewable energy) was equal to 3.3 t.ha(-1) (dry matter) in wetland cells. It was concluded that constructed wetland systems are capable of mitigating water contaminated with ametryn, acting as buffer filters between the emission sources and the downstream superficial water bodies.

Geographic Information Systems (GIS) in Assessing Dental Health

The present study investigated the distribution profile of dental caries and its association with areas of social deprivation at the individual and contextual level. The cluster sample consisted of 1,002 12-year-old schoolchildren from Piracicaba, SP, Brazil. The DMFT Index was used for dental caries and the Care Index was used to determine access to dental services. On the individual level, variables were associated with a better oral status. On the contextual level, areas were not associated with oral status. However, maps enabled determining that the central districts have better social and oral conditions than the deprived outlying districts.

Gastroenterology training in Latin America

Latin America is characterized by ethnic, geographical, cultural, and economic diversity; therefore, training in gastroenterology in the region must be considered in this context. The continent's medical education is characterized by a lack of standards and the volume of research continues to be relatively small. There is a multiplicity of events in general gastroenterology and in sub-disciplines, both at regional and local levels, which ensure that many colleagues have access to information. Medical education programs must be based on a clinical vision and be considered in close contact with the patients. The programs should be properly supervised, appropriately defined, and evaluated on a regular basis. The disparity between the patients' needs, the scarce resources available, and the pressures exerted by the health systems on doctors are frequent cited by those complaining of poor professionalism. Teaching development can play a critical role in ensuring the quality of teaching and learning in universities. Continuing professional development programs activities must be planned on the basis of the doctors' needs, with clearly defined objectives and using proper learning methodologies designed for adults. They must be evaluated and accredited by a competent body, so that they may become the basis of a professional regulatory system. The specialty has made progress in the last decades, offering doctors various possibilities for professional development. The world gastroenterology organization has contributed to the speciality through three distinctive, but closely inter-related, programs: Training Centers, Train-the-Trainers, and Global Guidelines, in which Latin America is deeply involved. (C) 2011 Baishideng. All rights reserved.

A Dynamic Analysis of Tuberculosis Dissemination to Improve Control and Surveillance

Background: Detailed analysis of the dynamic interactions among biological, environmental, social, and economic factors that favour the spread of certain diseases is extremely useful for designing effective control strategies. Diseases like tuberculosis that kills somebody every 15 seconds in the world, require methods that take into account the disease dynamics to design truly efficient control and surveillance strategies. The usual and well established statistical approaches provide insights into the cause-effect relationships that favour disease transmission but they only estimate risk areas, spatial or temporal trends. Here we introduce a novel approach that allows figuring out the dynamical behaviour of the disease spreading. This information can subsequently be used to validate mathematical models of the dissemination process from which the underlying mechanisms that are responsible for this spreading could be inferred. Methodology/Principal Findings: The method presented here is based on the analysis of the spread of tuberculosis in a Brazilian endemic city during five consecutive years. The detailed analysis of the spatio-temporal correlation of the yearly geo-referenced data, using different characteristic times of the disease evolution, allowed us to trace the temporal path of the aetiological agent, to locate the sources of infection, and to characterize the dynamics of disease spreading. Consequently, the method also allowed for the identification of socio-economic factors that influence the process. Conclusions/Significance: The information obtained can contribute to more effective budget allocation, drug distribution and recruitment of human skilled resources, as well as guiding the design of vaccination programs. We propose that this novel strategy can also be applied to the evaluation of other diseases as well as other social processes.