Convergência brasileira aos padrões internacionais de contabilidade pública vis-à-vis as estratégias top-down e bottom-up

O Brasil está em processo de convergência de sua contabilidade pública em relação aos padrões internacionais desenvolvidos pela Federação Internacional dos Contadores (Ifac). A implementação de sistemas de informação contábil é geralmente realizada por meio das abordagens top-down ou bottom-up. Assim, este estudo tem por objetivos: 1) identificar a abordagem adotada pelo governo federal brasileiro; 2) descrever o modelo de implementação do sistema de informação contábil público no Brasil; e 3) mapear o fluxo de informações e atores envolvidos no processo de convergência. A abordagem qualitativa foi adotada utilizando a pesquisa documental e análise de conteúdo de documentos disponíveis para operacionalizar a pesquisa. Foi identificado que o Brasil utiliza a abordagem middle-up-down, que favorece a interação entre múltiplos atores no processo, diferentemente da abordagem top-down, que segue o modelo internacional divulgado.

Biologia de Sistemas Aplicada à Insuficiência Cardíaca com Fração de Ejeção Normal

A insuficiência cardíaca com fração de ejeção normal (ICFEN) é, atualmente, o fenótipo clínico mais prevalente de insuficiência cardíaca e os tratamentos disponíveis não apresentam redução na mortalidade. Avanços na disciplina de ciências ômicas e em técnicas de elevado processamento de dados empregados na biologia molecular possibilitaram o desenvolvimento de uma abordagem integrativa da ICFEN baseada na biologia de sistemas. O objetivo deste trabalho foi apresentar um modelo da ICFEN baseado na biologia de sistemas utilizando as abordagens bottom-up e top-down. Realizou-se uma pesquisa na literatura de estudos publicados entre 1991-2013 referentes à fisiopatologia da ICFEN, seus biomarcadores e sobre a biologia de sistemas com o desenvolvimento de um modelo conceitual utilizando as abordagens bottom-up e top-down da biologia de sistemas. O emprego da abordagem de biologia de sistemas para ICFEN, a qual é uma síndrome clínica complexa, pode ser útil para melhor entender sua fisiopatologia e descobrir novos alvos terapêuticos.

Relationships between host plant architecture and gall abundance and survival

The plant architecture hypothesis predicts that variation in host plant architecture influences insect herbivore community structure, dynamics and performance. In this study we evaluated the effects of Macairea radula (Melastomataceae) architecture on the abundance of galls induced by a moth (Lepidoptera: Gelechiidae). Plant architecture and gall abundance were directly recorded on 58 arbitrarily chosen M. radula host plants in the rainy season of 2006 in an area of Cerrado vegetation, southeastern Brazil. Plant height, dry biomass, number of branches, number of shoots and leaf abundance were used as predicting variables of gall abundance and larval survival. Gall abundance correlated positively with host plant biomass and branch number. Otherwise, no correlation (p > 0.05) was found between gall abundance with shoot number or with the number of leaves/plant. From a total of 124 galls analyzed, 67.7% survived, 14.5% were attacked by parasitoids, while 17.7% died due to unknown causes. Larvae that survived or were parasitized were not influenced by architectural complexity of the host plant. Our results partially corroborate the plant architecture hypothesis, but since parasitism was not related to plant architecture it is argued that bottom-up effects may be more important than top-down effects in controlling the population dynamics of the galling lepidopteran. Because galling insects often decrease plant fitness, the potential of galling insects in selecting for less architectural complex plants is discussed.

Experimental context modulates warning signal effects

Previous studies have shown that saccadic eye responses but not manual responses were sensitive to the kind of warning signal used, with visual onsets producing longer saccadic latencies compared to visual offsets. The aim of the present study was to determine the effects of distinct warning signals on manual latencies and to test the premise that the onset interference, in fact, does not occur for manual responses. A second objective was to determine if the magnitude of the warning effects could be modulated by contextual procedures. Three experimental conditions based on the kind of warning signal used (visual onset, visual offset and auditory warning) were run in two different contexts (blocked and non-blocked). Eighteen participants were asked to respond to the imperative stimulus that would occur some milliseconds (0, 250, 500 or 750 ms) after the warning signal. The experiment consisted in three experimental sessions of 240 trials, where all the variables were counterbalanced. The data showed that visual onsets produced longer manual latencies than visual offsets in the non-blocked context (275 vs 261 ms; P < 0.001). This interference was obtained, however, only for short intervals between the warning and the stimulus, and was abolished when the blocked context was used (256 vs 255 ms; P = 0.789). These results are discussed in terms of bottom-up and top-down interactions, mainly those related to the role of attentional processing in canceling out competitive interactions and suppressive influences of a distractor on the relevant stimulus.

Mortality problems in Brazil and in Germany: past-present-future. Learning from each other?

This article was written by a Swiss-German historical demographer after having visited different Brazilian Universities in 1984 as a guest-professor. It aims at promoting a real dialog between developed and developing countries, commencing the discussion with the question: Can we learn from each other? An affirmative answer is given, but not in the superficial manner in which the discussion partners simply want to give each other some "good advice" or in which the one declares his country's own development to be the solely valid standard. Three points are emphasized: 1. Using infant mortality in S. Paulo from 1908 to 1983 as an example, it is shown that Brazil has at its disposal excellent, highly varied research literature that is unjustifiably unknown to us (in Europe) for the most part. Brazil by no means needs our tutoring lessons as regards the causal relationships; rather, we could learn two things from Brazil about this. For one, it becomes clear that our almost exclusively medical-biological view is inappropriate for passing a judgment on the present-day problems in Brazil and that any conclusions so derived are thus only transferable to a limited extent. For another, we need to reinterpret the history of infant mortality in our own countries up to the past few decades in a much more encompassing "Brazilian" sense. 2. A fruitful dialog can only take place if both partners frankly present their problems. For this reason, the article refers with much emprasis to our present problems in dealing with death and dying - problems arising near the end of the demographic and epidemiologic transitions: the superanuation of the population, chronic-incurable illnesses as the main causes of death, the manifold dependencies of more and more elderly and really old people at the end of a long life. Brazil seems to be catching up to us in this and will be confronted with these problems sooner or later. A far-sighted discussion already at this time seems thus to be useful. 3. The article, however, does not want to conclude with the rather depressing state of affairs of problems alternatingly superseding each other. Despite the caution which definitely has a place when prognoses are being made on the basis of extrapolations from historical findings, the foreseeable development especially of the epidemiologic transition in the direction of a rectangular survival curve does nevertheless provide good reason for being rather optimistic towards the future: first in regards to the development in our own countries, but then - assuming that the present similar tendencies of development are stuck to - also in regard to Brazil.

Stress During ACLS Courses: Is it Important for Learning Skills?

OBJECTIVE: To determine the influence of stress on teaching medical emergencies in an Advanced Cardiac Life Support (ACLS) course and to verify this influence on learning, and the efficiency of emergency care training. METHODS: Seventeen physicians signed up for an ACLS course. Their pulses were taken and blood pressure (BP) verified on the first day, before the beginning of the course, and on the second day, during the theoretical and practical test (TPT). Variations in pulse rates and BP were compared with students' test grades. Then, students answered a questionnaire of variables (QV) about the amount of sleep they had during the course, the quantity of study material and the time spent studying for the course, and a stress scale graphic. RESULTS: Seven students had a pulse variation less than 10% between the 2 periods and 10 had a 10% or more variation. Grades on TPT were, respectively, 91.4±2.4 and 87.3±5.2 (p<0.05). Six students had a BP variation less than 20 mmHg, and in 11 it varied more than 21 mmHg. Grades on the TPT were 92.3±3.3 and 86.2± 8.1, respectively (p<0.05). The QV dates did not significantly influence grades. CONCLUSION: Stress, as an isolated variable, had a negative influence on the learning process and on the efficiency of emergency training in this situation.

Effects of caffeine on learning and memory in rats tested in the Morris water maze

We studied some of the characteristics of the improving effect of the non-specific adenosine receptor antagonist, caffeine, using an animal model of learning and memory. Groups of 12 adult male Wistar rats receiving caffeine (0.3-30 mg/kg, ip, in 0.1 ml/100 g body weight) administered 30 min before training, immediately after training, or 30 min before the test session were tested in the spatial version of the Morris water maze task. Post-training administration of caffeine improved memory retention at the doses of 0.3-10 mg/kg (the rats swam up to 600 cm less to find the platform in the test session, P<=0.05) but not at the dose of 30 mg/kg. Pre-test caffeine administration also caused a small increase in memory retrieval (the escape path of the rats was up to 500 cm shorter, P<=0.05). In contrast, pre-training caffeine administration did not alter the performance of the animals either in the training or in the test session. These data provide evidence that caffeine improves memory retention but not memory acquisition, explaining some discrepancies among reports in the literature.