44 resultados para Contabilidade vs Fiscalidade


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In spite of its widespread use, benznidazole's (BNZ) toxicity and low efficacy remains as major drawbacks that impair successful treatments against Chagas disease. Previously, attempting to increase the selectivity and reduce its toxicity on infected tissues, multilamellar liposomes (MLV) composed of hydrogenated soybean phosphatidylcholine (HSPC): distearoyl-phosphatidylglycerol (DSPG): cholesterol (CHOL) 2:1:2 mol:mol loaded with BNZ (MLV-BNZ) were designed. In this work we compared different properties of MLV-BNZ with those of BNZ. Opposite to other hydrophobic drugs, the results indicated that slight changes of BNZ×s association degree to proteins and lipoproteins should not modify the percentage of unbound drug available to exert pharmacological action. On the other hand, when loaded in MLV, BNZ reduced its association to plasma proteins in 45% and became refractory to the sinking effect of blood, dropping 4.5 folds. Additionally, when loaded in MLV, BNZ had higher volume distribution (160 ± 20 vs 102 ± 15 ml/kg) and total clearance (35.23 ± 2.3 vs 21.9 ± 1.4 ml/h.kg), and lower concentration-time curve (7.23 ± 0.2 vs 9.16 ± 0.5 µg.h/ml) than BNZ. Hence, these studies showed that for MLV-BNZ, the amount of BNZ can be substantially increased, from 25 to 70%, being this formulation more rapidly cleared from circulation than free drug; also due to the lower interaction with blood components, lower side effects can be expected.

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We analyzed prospectively 326 laboratory-confirmed, uncomplicated malarial infections (46.3% due to Plasmodium vivax, 35.3% due to P. falciparum, and 18.4% mixed-species infections) diagnosed in 162 rural Amazonians aged 5-73 years. Thirteen symptoms (fever, chills, sweating, headache, myalgia, arthralgia, abdominal pain, nausea, vomiting, dizziness, cough, dyspnea, and diarrhea) were scored using a structured questionnaire. Headache (59.8%), fever (57.1%), and myalgia (48.4%) were the most frequent symptoms. Ninety-six (29.4%) episodes, all of them diagnosed during cross-sectional surveys of the whole study population (96.9% by molecular technique only), were asymptomatic. Of 93 symptom-less infections left untreated, only 10 became symptomatic over the next two months following diagnosis. Fever was perceived as " intense " in 52.6% of 230 symptomatic malaria episodes, with no fever reported in 19.1% episodes although other symptoms were present. We found significant differences in the prevalence and perceived intensity of fever and other clinical symptoms in relation to parasite load at the time of diagnosis and patient's age, cumulative exposure to malaria, recent malaria morbidity, and species of malaria parasite. These factors are all likely to affect the effectiveness of malaria control strategies based on active or passive detection of febrile subjects in semi-immune populations.

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Estudos relativos às atividades da Controladoria que se inter-relacionam com outras ciências, como Psicologia e Sociologia, favorecem conhecimentos mais holísticos sobre essa área organizacional. Assim, neste estudo objetiva-se verificar os impactos da implantação das normas internacionais de contabilidade na controladoria à luz da Teoria da Estruturação. O pressuposto é que o processo de implantação das normas internacionais vem contribuir para a produção e a reprodução da ordem social da área organizacional controladoria. A Teoria da Estruturação de Giddens (1979; 1996; 2003) sustenta esta pesquisa exploratória, com abordagem qualitativa, realizada por meio de um estudo de caso em uma indústria têxtil. Nela, analisaram-se impactos da implantação das normas internacionais de contabilidade na controladoria, no período de 2008 a 2010, que abrange a fase de implantação dos CPCs na empresa, emitidos pelo Comitê de Pronunciamentos Contábeis (CPC). A coleta de dados deu-se por meio de observação, análise documental, entrevistas individuais e grupo focal. A análise das entrevistas individuais e do grupo focal foi realizada com o auxílio do software Atlas.ti. Os resultados apontaram que o processo de implantação das normas internacionais de contabilidade impactou a estrutura da área organizacional controladoria, por meio de novas atividades, discussões e mudanças nos processos e controles, além da interação dos agentes, por meio de comunicação e capacidades, permitindo a produção e a reprodução dessa área. Conclui-se que a dualidade da estrutura preconizada por Giddens (1979; 1996; 2003) ocorreu na empresa no período analisado, pois a estrutura impactou a interação e vice-versa.

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Some people cannot buy products without first touching them, believing that doing so will create more assurance and information and reduce uncertainty. The international consumer marketing literature suggests an instrument to measure consumers' necessity for pohysical contact, called Need for Touch (NFT). This paper analyzes whether the Need for Touch structure is empirically consistent. Based on a literature review, we suggest six hypotheses in order to assess the nomological, convergent, and discriminant validity of the phenomenon. Departing from these, data supported four assumptions in the predicted direction. Need for Touch was associated with Need for Input and with Need for Cognition. Need for Touch was not associated with traditional marketing channels. The results also showed the dual characterization of Need for Touch as a bi-dimensional construct. The moderator effect indicated that when the consumer has a higher (vs. lower) Need for Touch autotelic score, the experiential motivation for shopping played a more (vs. less) important role in impulsive motivation. Our Study 3 supports the NFT structure and shows new associations with the need for unique products and dependent decisions.

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O grupo dos citros apresenta acentuada juvenilidade manifestada pela incapacidade de florescimento, vigor e formação de espinhos. No caso da laranja 'valência', os híbridos de trifoliata, utilizados como porta-enxertos, induzem maior precocidade e produtividade. O número de sementes do fruto (NSF) constitui importante característica da variedade candidata a porta-enxerto de citros. O presente estudo teve como objetivo detectar QTLs associados às características número de frutos por planta (NF) e número de sementes por fruto em uma progênie F1 derivada de um cruzamento entre Citrus sunki e Poncirus trifoliata 'Rubidoux'. Os grupos de ligação (GL) dos parentais foram obtidos usando a estratégia 'pseudotestcross' e marcadores do tipo RAPD. A contagem do número de frutos por planta e o número médio de sementes por fruto foi realizada usando 80 indivíduos da progênie. A detecção dos QTLs foi realizada pelo método de mapeamento por intervalo composto utilizando o programa QTLCartographer. Foram detectados um QTL associado à frutificação e um QTL ligado ao número de sementes situados no GL 4 e GL 5 no mapa de P. trifoliata, respectivamente.

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This paper reviews the history of Hg contamination in Brazil by characterizing and quantifying two major sources of Hg emissions to the environment: industrial sources and gold mining. Industry was responsible for nearly 100% of total Hg emissions from the late 1940's to the early 1970's, when efficient control policies were enforced, leading to a decrease in emissions. Gold mining, on the other hand was nearly insignificant as a Hg source up to the late 1970's, but presently is responsible for over 80% of total emissions. Presently, over 115 tons of Hg are released into the atmosphere in Brazil annually. Nearly 78 tons come from gold mining operations, 12 tons come from chlor-alkali industry and 25 tons come from all other industrial uses. Inputs to soils and waters however, are still unknown, due to lack of detailed data base. However, emissions from diffuse sources rather than well studied classical industrial sources are probably responsible for the major inputs of mercury to these compartments.

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As empresas que adotaram um Sistema de Gestão Ambiental necessitam cumprir as normas ISO 14001 e ter o controle dos recursos para tomar decisões. A contabilidade exerce importante papel no fornecimento de informações aos gestores, possibilitando-lhes maior eficiência na gestão do meio ambiente. Assim, este estudo teve como propósito analisar a utilização do conceito e instrumentos da Contabilidade Ambiental nas empresas certificadas pela ISO 14001. Os dados foram obtidos por meio da aplicação de questionários semiestruturados aos contadores e gestores ambientais de 10 empresas da região metropolitana de Belo Horizonte. Constatou-se que as empresas estudadas não utilizam os instrumentos de Contabilidade Ambiental para tomar as decisões relacionadas ao meio ambiente e, sim, a contabilidade tradicional. Quanto à ocorrência de mudanças na contabilidade após a obtenção da certificação ambiental, verificou-se que não houve mudança nas demonstrações contábeis tradicionais. Algumas empresas apenas incluíram contas específicas em seus planos de contas, destinadas à contabilização de eventos ambientais. Destaca-se, ainda, a falta de conhecimento, por parte de alguns contadores e gestores entrevistados, dos benefícios que a utilização da Contabilidade Ambiental pode trazer para os negócios da empresa.

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O objetivo deste trabalho foi avaliar em campo os níveis de estresse hídrico das mudas de Eucalyptus grandis vs. Eucalyptus urophylla selecionado para tolerância ao déficit hídrico, em função dos substratos, do manejo hídrico e dos solos. As mudas foram produzidas em dois viveiros distintos do Estado de São Paulo: com o substrato Plantmax estacas® (PLX) em Bofete (SP) e com a mistura em partes iguais de casca de arroz carbonizada e vermiculita (CAC), em Ibaté (SP). A partir dos 60 dias após a estaquia (DAE), durante a rustificação as mudas foram manejadas com cinco frequências de irrigação por subsuperfície: F1 - irrigado uma vez ao dia, F2 - irrigado duas vezes ao dia, F3 - irrigado três vezes ao dia, F4 - irrigado quatro vezes ao dia e FD - mantido em irrigação, restabelecendo a capacidade de campo até o plantio aos 90 DAE, em um solo argiloso e outro arenoso. Foram realizadas avaliações dos níveis de estresse (brando, moderado e severo), que afetaram a sobrevivência nos dois solos, por meio de censo aos 15 e aos 30 dias após o plantio. Com relação aos níveis de estresse avaliados, verificou-se pouca influência do substrato, porém onde ocorreu o PLX proporcionou menores percentuais de plantas afetadas. Independentemente do tipo de solo onde as mudas foram plantadas, os sintomas de estresse nas plantas, de modo geral, foram semelhantes. O manejo de viveiro não influenciou na sobrevivência das mudas, embora tenham ocorrido algumas diferenças estatísticas quando se usaram CAC e plantio no solo arenoso, porém sem tendência clara de comportamento. Os critérios relativos à implantação foram mais determinantes na sobrevivência das mudas no campo até os 30 dias após o plantio, indicando a necessidade de replantio.

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Os autores comparam um modelo convencional de suporte para pontos totais de segurança da parede abdominal com um novo modelo desenvolvido pelo Instituto de Bioengenharia Erasto Gaertner (IBEG) - o modelo MK, avaliando sua efetividade, ocorrência de complicações, aspecto estético, dor na cicatriz cirúrgica e viabilidade econômica. Foram estudados 66 pacientes submetidos a cirurgia abdominal em dois hospitais de Curitiba (Hospital Erasto Gaertner e Hospital de Clínicas da Universidade Federal do Paraná), no período de maio a julho de 1996. Os pacientes foram divididos em dois grupos: no primeiro grupo foi utilizado o modelo MK, enquanto no segundo utilizou-se o modelo convencional. O modelo MK demonstrou menor índice de complicações, entre as quais: hematoma (p=0,01), coleção sero-hemática (p=0,01), abscesso subcutâneo (p=0,01) e úlcera decorrente dos pontos totais (p=0,02). No que diz respeito à dor, o modelo MK foi mais bem tolerado pelos pacientes, com diferença estatisticamente significativa (p=0,004). O resultado estético e a ocorrência de deiscência, evisceração, hérnia incisional e infecção não mostraram diferença significativa entre os dois grupos. O modelo MK mostrou ser efetivo como suporte para pontos totais de segurança, com uma menor incidência de complicações e menor índice de dor local.

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It is well known that saccadic reaction times (SRT) are reduced when the target is preceded by the offset of the fixation point (FP) - the gap effect. Some authors have proposed that the FP offset also allows the saccadic system to generate a separate population of SRT, the express saccades. Nevertheless, there is no agreement as to whether the gap effect and express responses are also present for manual reaction times (MRT). We tested the gap effect and the MRT distribution in two different conditions, i.e., simple and choice MRT. In the choice MRT condition, subjects need to identify the side of the stimulus and to select the appropriate response, while in the simple MRT these stages are not necessary. We report that the gap effect was present in both conditions (22 ms for choice MRT condition; 15 ms for simple MRT condition), but, when analyzing the MRT distributions, we did not find any clear evidence for express manual responses. The main difference in MRT distribution between simple and choice conditions was a shift towards shorter values for simple MRT.

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Type II reaction in leprosy, or erythema nodosum leprosum (ENL), is often characterized by severe clinical symptoms together with nerve function impairment leading to permanent disabilities. Thalidomide has been shown to be a highly effective drug for the treatment of ENL. It is, however, contraindicated for women of childbearing age due to its teratogenicity. On the other hand, pentoxifylline, used to treat hypercoagulable states, is not teratogenic and, like thalidomide, can inhibit the synthesis of tumor necrosis factor-a and other cytokines. In the present randomized double-blind clinical study we compared the effectiveness of orally administered pentoxifylline vs thalidomide in treating type II reaction in 44 patients. Daily doses of 300 mg thalidomide or 1.2 g pentoxifylline were administered for 30 days to multibacillary leprosy patients undergoing type II reaction. Randomly chosen patients were included in the study before, during, and after specific multidrug therapy. Clinical evaluations were performed on the 1st, 7th, 14th, 21st, and 30th days of treatment and laboratory tests were carried out on the 1st and 30th days. As expected, overall, thalidomide proved to be more effective in the treatment of type II leprosy reaction. Nevertheless, continuous treatment with pentoxifylline was effective in relieving the clinical signs of ENL, especially limb edema and systemic symptoms, in 62.5% of the patients.

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Myocardial ischemia, as well as the induction agents used in anesthesia, may cause corrected QT interval (QTc) prolongation. The objective of this randomized, double-blind trial was to determine the effects of high- vs conventional-dose bolus rocuronium on QTc duration and the incidence of dysrhythmias following anesthesia induction and intubation. Fifty patients about to undergo coronary artery surgery were randomly allocated to receive conventional-dose (0.6 mg/kg, group C, n=25) or high-dose (1.2 mg/kg, group H, n=25) rocuronium after induction with etomidate and fentanyl. QTc, heart rate, and mean arterial pressure were recorded before induction (T0), after induction (T1), after rocuronium (just before laryngoscopy; T2), 2 min after intubation (T3), and 5 min after intubation (T4). The occurrence of dysrhythmias was recorded. In both groups, QTc was significantly longer at T3 than at baseline [475 vs 429 ms in group C (P=0.001), and 459 vs 434 ms in group H (P=0.005)]. The incidence of dysrhythmias in group C (28%) and in group H (24%) was similar. The QTc after high-dose rocuronium was not significantly longer than after conventional-dose rocuronium in patients about to undergo coronary artery surgery who were induced with etomidate and fentanyl. In both groups, compared with baseline, QTc was most prolonged at 2 min after intubation, suggesting that QTc prolongation may be due to the nociceptive stimulus of intubation.

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The oxygen uptake efficiency slope (OUES) is a submaximal index incorporating cardiovascular, peripheral, and pulmonary factors that determine the ventilatory response to exercise. The purpose of this study was to evaluate the effects of continuous exercise training and interval exercise training on the OUES in patients with coronary artery disease. Thirty-five patients (59.3±1.8 years old; 28 men, 7 women) with coronary artery disease were randomly divided into two groups: continuous exercise training (n=18) and interval exercise training (n=17). All patients performed graded exercise tests with respiratory gas analysis before and 3 months after the exercise-training program to determine ventilatory anaerobic threshold (VAT), respiratory compensation point, and peak oxygen consumption (peak VO2). The OUES was assessed based on data from the second minute of exercise until exhaustion by calculating the slope of the linear relation between oxygen uptake and the logarithm of total ventilation. After the interventions, both groups showed increased aerobic fitness (P<0.05). In addition, both the continuous exercise and interval exercise training groups demonstrated an increase in OUES (P<0.05). Significant associations were observed in both groups: 1) continuous exercise training (OUES and peak VO2 r=0.57; OUES and VO2 VAT r=0.57); 2) interval exercise training (OUES and peak VO2 r=0.80; OUES and VO2 VAT r=0.67). Continuous and interval exercise training resulted in a similar increase in OUES among patients with coronary artery disease. These findings suggest that improvements in OUES among CAD patients after aerobic exercise training may be dependent on peripheral and central mechanisms.

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Different axioms underlie efficient market theory and Keynes's liquidity preference theory. Efficient market theory assumes the ergodic axiom. Consequently, today's decision makers can calculate with actuarial precision the future value of all possible outcomes resulting from today's decisions. Since in an efficient market world decision makers "know" their intertemporal budget constraints, decision makers never default on a loan, i.e., systemic defaults, insolvencies, and bankruptcies are impossible. Keynes liquidity preference theory rejects the ergodic axiom. The future is ontologically uncertain. Accordingly systemic defaults and insolvencies can occur but can never be predicted in advance.