Similarities and dissimilarities between the Movement ABC-2 and the Zurich Neuromotor Assessment in children with suspected developmental coordination disorder.

An established tool for the assessment of motor performance in children with developmental coordination disorder (DCD) is the Movement-ABC-2 (M-ABC-2). The Zurich Neuromotor Assessment (ZNA) is also widely used for the evaluation of children's motor performance, but has not been compared with the M-ABC-2. Fifty-one children (39 males) between 5 and 7 years of age with suspected DCD were assessed using the M-ABC-2 and the ZNA. Rank correlations between scores of different test components were calculated. The structure of the tests was explored using canonical-correlation analysis. The correlation between total scores of the two motor tests was reasonable (0.66; p<0.001). However, ZNA scores were generally lower than those of M-ABC-2, due to poor performance in the fine motor adaptive component and increased contralateral associated movements (CAM). The canonical-correlation analysis revealed that ZNA measures components like pure motor skills and CAM that are not represented in the M-ABC-2. Furthermore, there was also no equivalent for the aiming and catching items of the M-ABC-2 in ZNA. The two tests measure different motor characteristics in children with suspected DCD and, thus, can be used complementary for the diagnosis of the disorder.

La Imagen de China en la prensa española : una visión desde los diarios: El País, ABC, El Periódico y La Vanguardia

El presente trabajo se centra en evidenciar la valoración de China que la prensa española realiza en sus informaciones, recoger la imagen china en la misma prensa española, e identificar los mecanismos que se emplean en la construcción y difusión de esta imagen, a través de la investigación sobre la selección de las piezas informativas en los diarios de difusión nacional: El País, ABC, El Periódico y La Vanguardia, teniendo en cuenta sus distintas líneas editoriales. Acudimos principalmente a una combinación de tres metodologías: la metodología de corte documental, la cuantitativa (análisis del contenido) y la cualitativa (análisis socio-semiótico). Entre las conclusiones aportadas destacamos que, contrariamente a lo que suponíamos, en general la prensa española presenta una imagen neutral de China. Además, debido a las distintas líneas editoriales, existen varias diferencias respecto al tratamiento que realizan sobre China los perióticos objeto de estudios

IκB-ζ controls the constitutive NF-κB target gene network and survival of ABC DLBCL.

Constitutive activation of the nuclear factor-κ B (NF-κB) pathway is a hallmark of the activated B-cell-like (ABC) subtype of diffuse large B-cell lymphoma (DLBCL). Recurrent mutations of NF-κB regulators that cause constitutive activity of this oncogenic pathway have been identified. However, it remains unclear how specific target genes are regulated. We identified the atypical nuclear IκB protein IκB-ζ to be upregulated in ABC compared with germinal center B-cell-like (GCB) DLBCL primary patient samples. Knockdown of IκB-ζ by RNA interference was toxic to ABC but not to GCB DLBCL cell lines. Gene expression profiling after IκB-ζ knockdown demonstrated a significant downregulation of a large number of known NF-κB target genes, indicating an essential role of IκB-ζ in regulating a specific set of NF-κB target genes. To further investigate how IκB-ζ mediates NF-κB activity, we performed immunoprecipitations and detected a physical interaction of IκB-ζ with both p50 and p52 NF-κB subunits, indicating that IκB-ζ interacts with components of both the canonical and the noncanonical NF-κB pathway in ABC DLBCL. Collectively, our data demonstrate that IκB-ζ is essential for nuclear NF-κB activity in ABC DLBCL, and thus might represent a promising molecular target for future therapies.

Implementação do abc (activity-based costing) numa empresa prestação de serviços de saúde

O presente trabalho cujo título é Implementação do ABC numa empresa prestadora de serviços de Saúde, tem como finalidade a obtenção do grau de licenciatura em Contabilidade e Administração e tem como principal objectivo a implementação do método ABC numa pequena e média empresa de prestação de serviços de saúde, como um instrumento de apoio á gestão. Para a introdução da Contabilidade de Gestão na empresa, há que se escolher um método/sistema de apuramento de gastos que espelha a realidade da empresa, e de uma certa forma o ABC é o método ideal para apuramento de resultados sem distorções. O ABC (Activity-Based Cost) apura os resultados através da relação de causa-efeito, considerando que as actividades é que geram gastos e os objectos de custeio é que consomem as actividades. É aplicável tanto nas empresas industriais como nas empresas prestadoras de serviços, apesar de inicialmente ter sido concebido para as empresas industrias, isto é, para as grandes empresas devido aos avultados recursos financeiros e humanos como também pelo tempo necessário para a sua implementação. Mas o modelo matricial apresentado por Roztcki et al (1999) permite a aplicação deste método nas PME com poucos recursos financeiros e de tempo, utilizando uma folha de cálculo no Excel. Será este modelo a ser proposto e poderá ser implementado na clínica. O modelo apresentado foi testado num estudo de caso realizado numa clínica. Com a realização dos testes foi detectado algumas dificuldades e limitações, as maiores dificuldades encontradas foram a identificação das actividades e dos cost drivers, devido à complexidade do sector. A implementação foi concluída com sucesso, proporcionando informações detalhadas dos gastos dos produtos/serviços prestados em toda a clínica. This work was done as a requisite for obtaining a degree in Accounting and Administration, and is titled “The Implementation of ABC – Activity Based Cost in a company that provides health services”. Its main purpose is to analyze the implementation of ABC method in a small and medium-sized enterprise which provides health services to support decision making by the Managers. To adopt management accounting in a company, it’s necessary to choose a cost qualifying system that reflects the reality of the company and in a certain way ABC is the method which can determine the results without any distortion. ABC (Activity-Based Cost) determines the results through cause-and-effect relationship, whereas the activities generate spending while costing objects consume the activities. It’s applicable both in industrial companies as in services providers, although it was initially designed for industrial companies, that is, to large companies, due to the huge financial and human resources existent as well as by the time required for its implementation. But the matrix model presented by Roztckiet al (1999) allows application of this method in small and medium-sized enterprises with limited financial resources and time, using a spreadsheet in Excel. This model will be proposed and could be implemented in any clinic. The model was tested in a case study, undertaken in a private clinic. With the realization of the tests, some problems and limitations were detected, and the major difficulties encountered were the identification of activities and cost drivers, due to the complexity of the sector. The implementation was completed successfully, providing detailed information of the products services spending throughout the clinic.

Differential effects of glutamate transporter inhibitors on the global electrophysiological response of astrocytes to neuronal stimulation

Astrocytes are responsible for regulating extracellular levels of glutamate and potassium during neuronal activity. Glutamate clearance is handled by glutamate transporter subtypes glutamate transporter 1 and glutamate-aspartate transporter in astrocytes. DL-threo-beta-benzyloxyaspartate (TBOA) and dihydrokainate (DHK) are extensively used as inhibitors of glial glutamate transport activity. Using whole-cell recordings, we characterized the effects of both transporter inhibitors on afferent-evoked astrocyte currents in acute cortical slices of 3-week-old rats. When neuronal afferents were stimulated, passive astrocytes responded by a rapid inward current followed by a persistent tail current. The first current corresponded to a glutamate transporter current. This current was inhibited by both inhibitors and by tetrodotoxin. The tail current is an inward potassium current as it was blocked by barium. Besides inhibiting transporter currents, TBOA strongly enhanced the tail current. This effect was barium-sensitive and might be due to a rise in extracellular potassium level and increased glial potassium uptake. Unlike TBOA, DHK did not enhance the tail current but rather inhibited it. This result suggests that, in addition to inhibiting glutamate transport, DHK prevents astrocyte potassium uptake, possibly by blockade of inward-rectifier channels. This study revealed that, in brain slices, glutamate transporter inhibitors exert complex effects that cannot be attributed solely to glutamate transport inhibition.

The SM protein Vps33 and the t-SNARE H(abc) domain promote fusion pore opening.

Intracellular membrane fusion proceeds via distinct stages of membrane docking, hemifusion and fusion pore opening and depends on interacting families of Rab, SNARE and SM proteins. Trans-SNARE complexes dock the membranes in close apposition. Efficient fusion requires further SNARE-associated proteins. They might increase the number of trans-SNARE complexes or the fusogenic potential of a single SNARE complex. We investigated the contributions of the SM protein Vps33 to hemifusion and pore opening between yeast vacuoles. Mutations in Vps33 that weaken its interactions with the SNARE complex allowed normal trans-SNARE pairing and lipid mixing but retarded content mixing. Deleting the H(abc) domain of the vacuolar t-SNARE Vam3, which interacts with Vps33, had the same effect. This suggests that SM proteins promote fusion pore opening by enhancing the fusogenic activity of a SNARE complex. They should thus be considered integral parts of the fusion machinery.

Inflammatory markers and incident heart failure risk in older adults: the Health ABC (Health, Aging, and Body Composition) study.

OBJECTIVES: The purpose of this study was to evaluate the association between inflammation and heart failure (HF) risk in older adults. BACKGROUND: Inflammation is associated with HF risk factors and also directly affects myocardial function. METHODS: The association of baseline serum concentrations of interleukin (IL)-6, tumor necrosis factor-alpha, and C-reactive protein (CRP) with incident HF was assessed with Cox models among 2,610 older persons without prevalent HF enrolled in the Health ABC (Health, Aging, and Body Composition) study (age 73.6 +/- 2.9 years; 48.3% men; 59.6% white). RESULTS: During follow-up (median 9.4 years), HF developed in 311 (11.9%) participants. In models controlling for clinical characteristics, ankle-arm index, and incident coronary heart disease, doubling of IL-6, tumor necrosis factor-alpha, and CRP concentrations was associated with 29% (95% confidence interval: 13% to 47%; p < 0.001), 46% (95% confidence interval: 17% to 84%; p = 0.001), and 9% (95% confidence interval: -1% to 24%; p = 0.087) increase in HF risk, respectively. In models including all 3 markers, IL-6, and tumor necrosis factor-alpha, but not CRP, remained significant. These associations were similar across sex and race and persisted in models accounting for death as a competing event. Post-HF ejection fraction was available in 239 (76.8%) cases; inflammatory markers had stronger association with HF with preserved ejection fraction. Repeat IL-6 and CRP determinations at 1-year follow-up did not provide incremental information. Addition of IL-6 to the clinical Health ABC HF model improved model discrimination (C index from 0.717 to 0.734; p = 0.001) and fit (decreased Bayes information criterion by 17.8; p < 0.001). CONCLUSIONS: Inflammatory markers are associated with HF risk among older adults and may improve HF risk stratification.

O Sistema de Custeio “Abc” (Activity Based Costing) Como Instrumento Privilegiado de Gestão Empresarial em Cabo Verde

Com a internacionalização da economia e um mercado cada vez mais competitivo e globalizado, os gestores começam a ter a consciência de que é necessário melhorar a eficiência e reestruturar a empresa, voltando-a para eficácia, tornaram-se metas comuns no moderno ambiente de negócios. O conhecimento exacto dos custos, seu perfeito controlo e coerente mensuração passam a ser uma necessidade das empresas para que seus gerentes possam tomar decisões estratégicas e, consequentemente, fazer melhor uso dos recursos organizacionais, cada vez mais limitados. Para atender a esses anseios, as organizações vêm buscando, cada vez mais, utilizar o sistema de custeio ABC (Activity Based Costing) ou custeio baseado em actividades, como sendo, um método de apuramento de custos que tem vindo a ganhar alguma popularidade nos últimos tempos. Este método fornece informação mais correcta e precisa sobre os custos, a qual é extremamente útil para auxiliar os gestores na tomada de decisões. Apesar de ser um conceito universal, a implementação bem sucedida do ABC não é igual em todas as organizações e deve ser adaptada a uma estratégia, estrutura, capacidade e necessidade únicas da empresa. O object ivo deste trabalho é aprofundar o conhecimento sobre este método “ABC”, estudando a sua aplicabilidade nas empresas de Cabo Verde, mas concretamente na cidade da Praia. Pretende-se, também, identificar as dificuldades no decorrer da sua implementação e averiguar se as empresas que adoptam ou estão a adoptar o ABC consideram-no uma ferramenta de gestão empresarial.

Resistance to diet-induced obesity and associated metabolic perturbations in haploinsufficient monocarboxylate transporter 1 mice

The monocarboxylate transporter 1 (MCT1 or SLC16A1) is a carrier of short-chain fatty acids, ketone bodies, and lactate in several tissues. Genetically modified C57BL/6J mice were produced by targeted disruption of the mct1 gene in order to understand the role of this transporter in energy homeostasis. Null mutation was embryonically lethal, but MCT1 (+/-) mice developed normally. However, when fed high fat diet (HFD), MCT1 (+/-) mice displayed resistance to development of diet-induced obesity (24.8% lower body weight after 16 weeks of HFD), as well as less insulin resistance and no hepatic steatosis as compared to littermate MCT1 (+/+) mice used as controls. Body composition analysis revealed that reduced weight gain in MCT1 (+/-) mice was due to decreased fat accumulation (50.0% less after 9 months of HFD) notably in liver and white adipose tissue. This phenotype was associated with reduced food intake under HFD (12.3% less over 10 weeks) and decreased intestinal energy absorption (9.6% higher stool energy content). Indirect calorimetry measurements showed ∼ 15% increase in O2 consumption and CO2 production during the resting phase, without any changes in physical activity. Determination of plasma concentrations for various metabolites and hormones did not reveal significant changes in lactate and ketone bodies levels between the two genotypes, but both insulin and leptin levels, which were elevated in MCT1 (+/+) mice when fed HFD, were reduced in MCT1 (+/-) mice under HFD. Interestingly, the enhancement in expression of several genes involved in lipid metabolism in the liver of MCT1 (+/+) mice under high fat diet was prevented in the liver of MCT1 (+/-) mice under the same diet, thus likely contributing to the observed phenotype. These findings uncover the critical role of MCT1 in the regulation of energy balance when animals are exposed to an obesogenic diet.

O Sistema Integrado ABC-EVA como ferramenta para a Tomada de Decisão

O sistema Activity Based Costing (ABC) surgiu em meados da década de 80 pela iniciativa dos autores Robin Kaplan, Robin Cooper e Thomas Johnson, com o intuito de suprir as deficiências apresentadas pelos sistemas de custeio tradicionais na imputação arbitrária dos custos indirectos. Alvo de vários elogios e críticas, o sistema ABC é, actualmente, percebido por muitos como a forma mais apropriada de calcular o custo dos produtos. No entanto, numa altura em que é dada cada vez mais importância à criação de valor, especialmente à criação de valor aos accionistas, o sistema ABC se demonstrou insuficiente, pois não considera o Custo de Oportunidade do Capital (COC) investido pelos accionistas. Neste sentido, autores como Narcyz Roztocki e Kim LaScola Needy vieram chamar a atenção desse facto e proporam a integração do sistema ABC ao indicador do desempenho Economic Value Added (EVA) como forma de responder a essa limitação visto que este indicador considera o custo do capital investido pelos accionistas. O estudo de caso ora apresentado visou compreender os fundamentos do sistema integrado ABC-EVA e, compreender os impactos desse sistema no processo decisório, através da sua implementação numa empresa do país. Para a implementação do sistema seguimos os passos enumerados por Roztocki et al. (2004) e Roztocki e Needy (1999c), para a implementação do sistema ABC e para a implementação do sistema integrado ABC-EVA, respectivamente. Dos resultados do estudo pudemos concluir que o sistema integrado ABC-EVA dota os gestores de uma informação mais completa sobre os custos e, por isso, é mais apropriada à tomada de decisões a nível de preços, custos, política de marketing, entre outros. Não obstante, o estudo de caso apresentou algumas limitações que, ainda que tenham condicionado as conclusões do estudo, acabaram por comprovar os resultados de alguns estudos referidos na revisão da literatura. Espera-se que a empresa objecto de estudo possa beneficiar, de alguma forma, do estudo realizado e que, se interesse em adoptar o sistema proposto ou outro, já que não possui nenhum.

IMPORTÂNCIA E UTILIZAÇÃO DO MÉTODO ABC (ACTIVITY BASED COSTING) COMO SISTEMA DE CUSTEIO – ANALISE DA SITUAÇAO NAS EMPRESAS INDUSTRIAIS DA CIDADE DA PRAIA

O presente trabalho cujo tema é Importância e Utilização de Método ABC (Actvity Based Costing) como Sistema de Custeio, tem como objetivo principal analisar a importância do método ABC no processo de tomada de decisão por parte dos gestores das empresas. Kaplan e Cooper, na década de 80 do século passado, demonstraram que os sistemas de custeio tradicionais são insuficientes para satisfazer as necessidades atuais das empresas, visto que um dos maiores problemas atualmente enfrentados pelas empresas em relação ao custeio dos produtos é a dimensão sempre crescente dos custos indiretos. Por outro lado, os sistemas tradicionais de apuramento de custo não imputam adequadamente os custos indiretos da produção aos produtos, dificultando uma análise de custos. E diante disso, criaram o sistema de custeio baseado na atividade. O ABC parte de um princípio de base muito simples: os recursos são consumidos por atividades e estas são consumidas pelos objetos de custeio. Este sistema de custeio veio dinamizar e dar outra credibilidade à Contabilidade de Gestão, pela importância que dá às atividades e pela visão da organização e do método de gestão, permite em princípio, um mais exato custeio dos produtos e uma mais apurada avaliação de desempenho. Ao identificar atividades que não acrescentam valor, vem facultar informação que permite uma reorganização da estrutura da empresa, e a sua consequente melhoria em termos de rentabilidade e competitividade. O presente estudo resulta do levantamento realizado e das análises das informações e dados das grandes e médias empresas industriais da Cidade da Praia, através dum inquérito por questionário. De acordo com o resultado obtido, concluiu-se que a maioria das grandes e médias empresas industriais da Cidade da Praia não utilizam o método ABC devido ao desconhecimento desta técnica e também verificou-se que o ABC é um importante instrumento de tomada de decisão por parte dos gestores das empresas.

La tendencia del periodismo tradicional a la cultura light en las portadas de El País y ABC

El present projecte analitza el panorama de la premsa tradicional espanyola a partir dels anys 60 fins als últims dies. El treball proposa un estudi sobre la tendència dels periòdics cap a una cultura light caracteritzada per la seva levitat i la creixent aposta per l'espectacle. Així mateix, es reflexiona sobre el grau d'importància de les relacions públiques com a fonts informatives per als mitjans de comunicació. Aquest escenari mediàtic es posa en pràctica contrastant una varietat de portades de l'ABC i El País a partir del seu primer punt de trobada.

Requirement of glucose metabolism for regulation of glucose transporter type 2 (GLUT2) gene expression in liver.

Previous studies have shown that glucose increases the glucose transporter (GLUT2) mRNA expression in the liver in vivo and in vitro. Here we report an analysis of the effects of glucose metabolism on GLUT2 gene expression. GLUT2 mRNA accumulation by glucose was not due to stabilization of its transcript but rather was a direct effect on gene transcription. A proximal fragment of the 5' regulatory region of the mouse GLUT2 gene linked to a reporter gene was transiently transfected into liver GLUT2-expressing cells. Glucose stimulated reporter gene expression in these cells, suggesting that glucose-responsive elements were included within the proximal region of the promoter. A dose-dependent effect of glucose on GLUT2 expression was observed over 10 mM glucose irrespective of the hexokinase isozyme (glucokinase K(m) 16 mM; hexokinase I K(m) 0.01 mM) present in the cell type used. This suggests that the correlation between extracellular glucose and GLUT2 mRNA concentrations is simply a reflection of an activation of glucose metabolism. The mediators and the mechanism responsible for this response remain to be determined. In conclusion, glucose metabolism is required for the proper induction of the GLUT2 gene in the liver and this effect is transcriptionally regulated.

Regulation of glucagon secretion by glucose transporter type 2 (glut2) and astrocyte-dependent glucose sensors.

Ripglut1;glut2-/- mice have no endogenous glucose transporter type 2 (glut2) gene expression but rescue glucose-regulated insulin secretion. Control of glucagon plasma levels is, however, abnormal, with fed hyperglucagonemia and insensitivity to physiological hypo- or hyperglycemia, indicating that GLUT2-dependent sensors control glucagon secretion. Here, we evaluated whether these sensors were located centrally and whether GLUT2 was expressed in glial cells or in neurons. We showed that ripglut1;glut2-/- mice failed to increase plasma glucagon levels following glucoprivation induced either by i.p. or intracerebroventricular 2-deoxy-D-glucose injections. This was accompanied by failure of 2-deoxy-D-glucose injections to activate c-Fos-like immunoreactivity in the nucleus of the tractus solitarius and the dorsal motor nucleus of the vagus. When glut2 was expressed by transgenesis in glial cells but not in neurons of ripglut1;glut2-/- mice, stimulated glucagon secretion was restored as was c-Fos-like immunoreactive labeling in the brainstem. When ripglut1;glut2-/- mice were backcrossed into the C57BL/6 genetic background, fed plasma glucagon levels were also elevated due to abnormal autonomic input to the alpha cells; glucagon secretion was, however, stimulated by hypoglycemic stimuli to levels similar to those in control mice. These studies identify the existence of central glucose sensors requiring glut2 expression in glial cells and therefore functional coupling between glial cells and neurons. These sensors may be activated at different glycemic levels depending on the genetic background.