Book-tax differences e gerenciamento de resultados no mercado de ações do Brasil

Este estudo verifica a relação entre book-tax differences (BTD) e gerenciamento de resultado em companhias listadas na BM&FBovespa no período de 2005 a 2009. Metodologicamente, foram empregadas duas abordagens: (i) distribuição de frequências e (ii) accruals discricionários - Modelo Jones Modificado. Os achados indicam uma relação diretamente proporcional entre a BTD e os accruals discricionários. Foram identificadas evidências de que as entidades preponderantemente gerenciam seus resultados na mesma direção do sinal observado da BTD, além de buscarem apresentar o montante de BTD em nível e em variação em torno do ponto zero e desta forma evitar sinalizar baixa qualidade do lucro. Adicionalmente, foram encontradas evidências de que o tamanho da firma e a adoção do regime tributário de transição estão relacionados de forma inversamente proporcional ao nível dos accruals discricionários.

Book citations: influence of epidemiologic thought in the academic community

Whilst their 'death' has often been certified, books remain highly important to most professions and academic disciplines. Analyses of citations received by epidemiologic texts may complement other views on epidemiology. The objective was to assess the number of citations received by some books of epidemiology and public health, as a first step towards studying the influence of epidemiological thought and thinking in academia. For this purpose, Institute for Scientific Information/ Thomson Scientific - Web of Science/ Web of Knowledgedatabase was consulted, in May 2006. The book by Rothman & Greenland appeared to have received the highest number of citations overall (over 8,000) and per year. The books by Kleinbaum et al, and by Breslow & Day received around 5,000 citations. In terms of citations per year the book by Sackett et al ranks 3rd, and the one by Rose, 4th of those included in this preliminary study. Other books which were influential in the classrooms collected comparatively less citations. Results offer a rich picture of the academic influences and trends of epidemiologic methods and reasoning on public health, clinical medicine and the other health, life and social sciences. They may contribute to assess epidemiologists' efforts to demarcate epidemiology and to assert epistemic authority, and to analyze some historical influences of economic, social and political forces on epidemiological research.

Assessment of physical impairments in leprosy patients: a comparison between the world health organization (who) disability grade and the Eye-Hand-Foot Score

This cross-sectional study assessed the grade of physical impairments in 61 individuals with leprosy receiving multidrug therapy (MDT) under the Brazilian Unified Health System (SUS), and residing in Campina Grande, Paraíba State, Brazil. Impairments were assessed using the disability grade (DG) standardized by the WHO, and the EHF score (Eye-Hand-Foot sum of impairment scores). Impairments were detected in 25 (41%) of the subjects. A total of 14 (23%) patients scored DG 1, while 11 (18%) were assigned DG 2. The EHF score ranged from 1 to 10 points in the group of patients with physical impairments, with a mean score of 3.6 points. The majority of individuals with impairments were affected in at least two sites. We conclude that the EHF score showed overlapping impairments in the segments examined and may be more appropriate than the DG classification system for describing the degree of physical impairment of leprosy patients.

S100, CD68, and MHC class II molecule expression in cervical high- and low-grade HPV-induced lesions

INTRODUCTION: Some human papillomavirus (HPV) types are involved in malignant processes in the cervical epithelium, with 99% of cases attributed to oncogenic HPV infection. This study aimed to detect S100, CD68, and major histocompatibility complex class II (MHC-II) molecules in cervical uterine epithelial samples in patients with high- and low-grade lesions induced by HPV. METHODS: Fifty-eight samples from patients who were confirmed positive or negative for high-risk oncogenic HPV DNA, had histopathological diagnosis of cervical intraepithelial neoplasia (CIN) of grades I, II, or III, or were negative for intraepithelial lesion or malignancy were subjected to immunohistochemistry reaction to S100 protein, CD68, and MHC-II (HLA-DR alpha chain). RESULTS: The presence of MHC-II predominated in samples exhibiting histopathological alterations (p < 0.05). S100 detection was more numerous in carcinoma samples (CIN III) (75%). Presence of this protein correlated significantly (p < 0.05) with histopathological findings and viral load. CONCLUSIONS: A small expression of CD68 was observed, which may be explained by the observation in our study having been made on random microscopic fields and not on specific areas. The findings, such as the presence of S100 protein and MHC-II expression in samples with histological alterations, could suggest that the immune system fails to control HPV replication at the early stages of infection. Further studies with larger prospective data are necessary to confirm this result.

Conization, frozen section examination, and planned hysterectomy in the treatment of high-grade cervical intraepithelial neoplasia

PURPOSE: We tested the role of frozen section examination of the cone specimen in the evaluation of the resection margin status and to rule out invasion in patients with high-grade cervical intraepithelial neoplasia. METHODS: Twenty-five patients with cervical intraepithelial neoplasia underwent conization followed by frozen section examination and planned hysterectomy. The results of the definitive paraffin exam were compared with frozen section examination. RESULTS: In the evaluation of the margins by frozen section examination, 16 patients (64%) had positive cone margins and 9 (36%) had negative margins. The definitive paraffin examination of margin status was concordant in all the cases. Intraoperative diagnosis of invasion was made in 5 cases, and 1 of these was microinvasive. Among the remaining 20 cases, we detected 2 additional microinvasive carcinomas after paraffin study, so the diagnosis of the frozen section examination was concordant with the paraffin sections in 23/25 cases (92%). Two cases of microinvasive carcinoma were diagnosed as cervical intraepithelial neoplasia by frozen section examination and had less than 2 mm stromal invasion. CONCLUSIONS: In high-grade cervical intraepithelial neoplasia, frozen section examination can provide immediate and precise evaluation of the cone margin status in high-grade cervical intraepithelial neoplasia. It can identify frank invasion and permit adequate treatment in a one-stage procedure. In early microinvasive disease, frozen section examination fails to detect the area of invasion but reliably detects clear resection margins.

Relationship between Neutrophil-To-Lymphocyte Ratio and Electrocardiographic Ischemia Grade in STEMI

Background: Neutrophil-to-lymphocyte ratio (NLR) has been found to be a good predictor of future adverse cardiovascular outcomes in patients with ST-segment elevation myocardial infarction (STEMI). Changes in the QRS terminal portion have also been associated with adverse outcomes following STEMI. Objective: To investigate the relationship between ECG ischemia grade and NLR in patients presenting with STEMI, in order to determine additional conventional risk factors for early risk stratification. Methods: Patients with STEMI were investigated. The grade of ischemia was analyzed from the ECG performed on admission. White blood cells and subtypes were measured as part of the automated complete blood count (CBC) analysis. Patients were classified into two groups according to the ischemia grade presented on the admission ECG, as grade 2 ischemia (G2I) and grade 3 ischemia (G3I). Results: Patients with G3I had significantly lower mean left ventricular ejection fraction than those in G2I (44.58 ± 7.23 vs. 48.44 ± 7.61, p = 0.001). As expected, in-hospital mortality rate increased proportionally with the increase in ischemia grade (p = 0.036). There were significant differences in percentage of lymphocytes (p = 0.010) and percentage of neutrophils (p = 0.004), and therefore, NLR was significantly different between G2I and G3I patients (p < 0.001). Multivariate logistic regression analysis revealed that only NLR was the independent variable with a significant effect on ECG ischemia grade (odds ratio = 1.254, 95% confidence interval 1.120–1.403, p < 0.001). Conclusion: We found an association between G3I and elevated NLR in patients with STEMI. We believe that such an association might provide an additional prognostic value for risk stratification in patients with STEMI when combined with standardized risk scores.

Uso alternativo da grade aradora superpesada na correção da acidez do solo em profundidade e na produção da aveia preta

A máxima eficiência da calagem depende, além da qualidade do material corretivo, de uma incorporação adequada quanto à profundidade e homogeneidade. Diante disto, objetivou-se avaliar o efeito dos modos de incorporação de calcário na produção da aveia preta e na correção da acidez no perfil do solo. Para isto, foi realizado um experimento em um Latossolo Vermelho distrófico textura argilosa, na região do Triângulo Mineiro, em Uberlândia (MG), no período de maio de 1995 a fevereiro de 1996. O delineamento experimental foi em parcelas subdivididas, com as parcelas principais organizadas em blocos, com três repetições. As parcelas foram constituídas pelos modos de incorporação do calcário: grade aradora pesada e grade niveladora GP+GN (14x34"); modo tradicional, com aração (4x26") e grade niveladora A+GN (60x22"); grade aradora superpesada e grade niveladora GSP+GN (14x34"); nas subparcelas, pelas doses de calcário dolomítico, como se segue: D0 = zero de calcário; D1 = dose para elevar V = 70%; D2 = dose para elevar V = 100%, que corresponderam a 0; 6,0 e 9,2tha-1, respectivamente. O modo de incorporação do calcário influiu na eficiência da calagem no perfil do solo. A gradagem pesada não foi adequada para a incorporação do calcário. O arado de disco mais a gradagem niveladora tiveram desempenho satisfatório, atingindo até 0,20m de profundidade. A gradagem superpesada proporcionou maior uniformidade e profundidade de incorporação, com neutralização da acidez do solo até 0,30m de profundidade.

Tecnologias da informação e da comunicação e a polêmica sobre direito autoral: o caso Google Book Search

Anotamos, neste trabalho, reflexões sobre as conseqüências das Tecnologias da Informação e da Comunicação (TICs) para o direito autoral e sobre os atores do processo informativo. Partimos da lei do direito autoral vigente no Brasil, perguntando-nos como tais normas protegem as obras intelectuais no contexto digital e até que ponto há legalidade e legitimidade na digitalização de livros protegidos, disponibilizados on-line, tomando como exemplo o caso "Google Book Search". Constatamos que a lei atual pouco defende os direitos dos autores e dos leitores, pois se volta para a proteção dos interesses privados comerciais, e que a sociedade civil encontra formas de ampliar o fluxo comunicativo em decorrência da facilidade de reprodução e distribuição de cópias de obras intelectuais proporcionada pelas TICs.

Pressão de insuflagem dos pneus no desempenho do conjunto trator-grade de discos

O objetivo deste trabalho foi avaliar o efeito da pressão de insuflagem dos pneus nos parâmetros de desempenho do conjunto trator-grade de discos. As pressões avaliadas foram: 100 kPa nos pneus da frente e 70 kPa nos pneus atrás; 140 kPa nos quatro pneus; 190 kPa nos quatro pneus. Os testes de um trator com grades de discos foram desenvolvidos em condições de campo, em solos de textura franca, mobilizados e secos. Os parâmetros de avaliação foram: o patinamento, a velocidade, a capacidade de trabalho, a eficiência energética global e o consumo de combustível por hectare. Entre as situações de pressão de insuflagem dos pneus indicadas pelo fabricante do trator e a pressão de insuflagem indicada pelo fabricante dos pneus, não se verificam diferenças significativas, tanto na capacidade de trabalho como no consumo de combustível por hectare. A utilização de elevadas pressões de insuflagem dos pneus conduz a uma redução da ordem de 3 a 5% na capacidade de trabalho e um aumento significativo entre 10 e 25% do consumo de combustível por hectare, mesmo em condições de boa aderência dos pneus, refletidas no intervalo de 7 a 15% de patinamento registrados.