Transparency in financial reporting by European Foundations

The increasing role of the European Foundations, urges for more transparency. The prevalent accounting frameworks in which they operate and report their activities are mostly based on national laws. This lack of harmonization, limits comparison between European foundations. Thus, this Work Project analyzes the current financial reporting by European foundations, and evaluates the similarities, differences and data availability between countries. The research provides evidence about little information available, deficiency in the financial reporting, within and between countries. The research recommends the need to ensure uniformity by providing a clear definition for public-benefit purpose, harmonization of laws and financial reporting.

Modelling Amazonian forest eddy covariance data: a comparison of big leaf versus sun/shade models for the C-14 tower at Manaus I. Canopy photosynthesis

In this study, we concentrate on modelling gross primary productivity using two simple approaches to simulate canopy photosynthesis: "big leaf" and "sun/shade" models. Two approaches for calibration are used: scaling up of canopy photosynthetic parameters from the leaf to the canopy level and fitting canopy biochemistry to eddy covariance fluxes. Validation of the models is achieved by using eddy covariance data from the LBA site C14. Comparing the performance of both models we conclude that numerically (in terms of goodness of fit) and qualitatively, (in terms of residual response to different environmental variables) sun/shade does a better job. Compared to the sun/shade model, the big leaf model shows a lower goodness of fit and fails to respond to variations in the diffuse fraction, also having skewed responses to temperature and VPD. The separate treatment of sun and shade leaves in combination with the separation of the incoming light into direct beam and diffuse make sun/shade a strong modelling tool that catches more of the observed variability in canopy fluxes as measured by eddy covariance. In conclusion, the sun/shade approach is a relatively simple and effective tool for modelling photosynthetic carbon uptake that could be easily included in many terrestrial carbon models.

Registros de Mantodea (Insecta) coletados à luz no dossel da floresta, na torre do km 14 do núcleo ZF-2, Manaus, Brasil

Foram realizadas coletas mensais de insetos de janeiro a dezembro de 2004, durante três noites de transição lunar minguante/nova, das 18:00 às 06:00 horas. Os espécimes foram capturados em um lençol iluminado com lâmpada de 250 watts, luz mista de vapor de mercúrio e lâmpada de 20 watts black light (BL) e black light bulb (BLB). A armadilha foi montada a 45 metros de altura numa torre metálica de 50 metros, que ultrapassa a maioria das copas das árvores, num platô de terra firme, na bacia do rio Cuieiras, Manaus, Amazonas, Brasil. Foram coletados 23 espécies de Mantodea, sendo Chaeteessidae (1 espécie); Mantoididae (2); Mantidae (15); Thespidae (2) e Acanthopidae (3). Seis espécies são novas e serão descritas oportunamente nos seguintes gêneros: Cardioptera Burmeister, 1838, Phyllovates Kirby, 1904, Pseudovates Saussure, 1869, Stagmomantis Saussure, 1869, Stagmatoptera Burmeister, 1838 e Metilia Stal, 1877. Três espécies registradas para o Brasil sem uma região determinada estão sendo registradas para a Amazônia brasileira: Heterovates pardalina Saussure, 1872, Macromantis ovalifolia (Stoll, 1813) e Photina reticulata (Burmeister, 1838). Quatro registros são novos para o estado do Amazonas: Angela guianensis Rehn, 1906, Photina gracillis Giglio-Tos, 1915, Raptrix perspicua (Fabricius, 1787) e Vates festae Gigio-Tos, 1914. Os números de indivíduos, em cada coleta mensal, são apresentados para cada espécie.

Body image dissatisfaction and its relationship with physical activity and body mass index in Brazilian adolescents

Objective: To evaluate body image dissatisfaction and its relationship with physical activity and body mass index in a Brazilian sample of adolescents. Methods: A total of 275 adolescents (139 boys and 136 girls) between the ages of 14 and 18 years completed measures of body image dissatisfaction through the Contour Drawing Scale and current physical activity by the International Physical Activity Questionnaire. Weight and height were also measured for subsequent calculation of body mass index. Results: Boys and girls differed significantly regarding body image dissatisfaction, with girls reporting higher levels of dissatisfaction. Underweight and eutrophic boys preferred to be heavier, while those overweight preferred be thinner and, in contrast, girls desired to be thinner even when they are of normal weight. Conclusion: Body image dissatisfaction was strictly related to body mass index, but not to physical activity.

Preditores de prováveis transtornos mentais comuns (TMC) em prostitutas utilizando o Self-Reporting Questionnaire

Objetivo Avaliar a prevalência de prováveis transtornos mentais comuns (TMC) e os fatores associados em um grupo de prostitutas de Minas Gerais. Métodos Estudo transversal utilizando o Self-Reporting Questionnaire (SRQ-20) em mulheres cadastradas na Associação de Prostitutas de Minas Gerais (Aprosmig). Avaliaram-se características sociodemográficas e aspectos do trabalho na prostituição. Teste do qui-quadrado foi empregado na análise de associação entre variáveis categóricas sociodemográficas e a presença de prováveis TMC. A análise dos fatores associados à presença de prováveis TMC foi realizada por meio de modelo de regressão logística. Resultados Foram entrevistadas 216 prostitutas. A prevalência global de prováveis TMC foi de 57,9%, mais observada em mulheres com baixa escolaridade, história de violência física e ingresso precoce na prostituição. Conclusão Os resultados deste estudo mostraram que a prevalência de prováveis TMC entre prostitutas foi superior à observada na população geral, indicando a necessidade de melhorar os cuidados com a saúde dessas mulheres.

Relacionamento entre pai e mãe e consumo de álcool segundo relato de escolares de 12 a 14 anos do sul do Brasil

RESUMO Objetivo Investigar a relação entre uma avaliação negativa do relacionamento entre pai e mãe e seu consumo de álcool segundo o relato de escolares de 12 a 14 anos do sul do Brasil. Métodos Estudo transversal de base escolar, no qual foram visitadas todas as escolas dos municípios de Lajeado e Sapiranga, no interior do Rio Grande do Sul, em 2012, com amostragem aleatória, estratificada por sexo, idade, município e rede de ensino (pública estadual, pública municipal ou privada). Os dados foram submetidos a análise descritiva e a regressão de Poisson, com controle de efeito de delineamento para a variável escola. Resultados A amostra foi composta por 2.189 escolares, sendo 1.351 (61,7%) da cidade de Lajeado e 838 (38,3%) de Sapiranga. Não se identificou associação estatisticamente significativa entre consumo de álcool da mãe e relacionamento entre pai e mãe percebido como negativo. Já o consumo de álcool do pai reduziu a probabilidade de a relação entre ele e a mãe do escolar ser referida de modo negativo, na análise bruta [RP = 0,857 (IC95%: 0,744-0,988)]. Essa associação também desaparece na análise ajustada para sexo, idade e escolaridade do principal responsável. Conclusão Do conjunto dos relatos dos escolares, não se mantém qualquer associação entre o consumo de álcool dos adultos e relacionamentos avaliados pelos jovens como negativos. Há risco de haver dissonância entre essas evidências e as que embasam discursos que indicam riscos decorrentes do consumo de álcool para as relações familiares. Aprofundar estudos como esse pode ser oportuno para qualificar políticas públicas na área.

Contabilidade e relato dos intangíveis: Análise das empresas cotadas na BM&FBOVESPA

O presente trabalho de investigação avalia a situação atual relativa à adoção do disposto na IAS 38 e suas consequências no reconhecimento, mensuração e divulgação obrigatória, e à divulgação voluntária, interna e externa, dos intangíveis nas empresas brasileiras cotadas na BM&FBOVESPA. Adotando a perspectiva positivista e uma abordagem quantitativa, foi utilizado o inquérito por questionário como método de recolha de dados. O questionário foi elaborado de raiz, suportado pelo arcabouço teórico. Os resultados são interpretados à luz dos argumentos da teoria dos stakeholders e da teoria institucional, que revelaram um bom potencial explicativo para o fenômeno em análise. Com a adoção das IAS/IFRS para elaboração dos balanços consolidados de empresas cotadas e não cotadas, o Brasil passa a utilizar a IAS 38, para o registro das operações envolvendo os ativos intangíveis, obrigatoriamente no exercício de 2010. A adoção deste normativo se deu essencialmente por pressões legais. No entanto, as empresas que adotaram a IAS 38 de forma voluntária validaram as razões apresentadas na literatura. Constatou-se que existe concordância quanto à nova forma de contabilização dos intangíveis prevista, sendo o grau de satisfação relativamente ao tratamento contábil dos ativos intangíveis de acordo com o novo modelo contábil adotado no Brasil (IAS 38 e CPC 04) elevado. Como principais dificuldades no reconhecimento contábil dos ativos intangíveis segundo o normativo em vigor, foram confirmados os problemas evidenciados na literatura, tais como incerteza quanto aos benefícios econômicos futuros e falta de medida com confiabilidade suficiente para o registro das transações. As empresas brasileiras acreditam ser importante que haja uma expansão da divulgação sobre intangíveis, no entanto a divulgação interna e externa está ainda em fase embrionária, não sendo uma prática generalizada. Contudo, os objetivos apresentados na literatura para a divulgação interna e externa de informações sobre intangíveis encontram suporte empírico no estudo desenvolvido. No que diz respeito aos stakeholders, conclui-se que as empresas brasileiras têm grande preocupação em atendê-los quando se trata de divulgação voluntária sobre intangíveis, entendendo que todos eles poderão beneficiar com estas informações.

A carta do presidente e o relato voluntário do capital intelectual: análise das empresas do segmento do novo mercado da BM&FBOVESPA

Dissertação de mestrado em Contabilidade

Difference in the in-hospital mortality of unstable angina pectoris between men and women

PURPOSE: To assess differences in the in-hospital mortality (HM) rate between men and women with unstable angina pectoris (UA) according to age, depression of the ST segment, history of previous acute myocardial infarction (AMI), and risk factors for coronary heart disease. METHODS: From October 96 to March 98, 261 patients with UA were selected. Logistic regression models were developed to adjust the association between sex and HM for possible influence of covariables, such as hypertension, diabetes mellitus, dyslipidemia, sedentary lifestyle, smoking, and familial history of early coronary heart disease. RESULTS: HM due to UA was approximately three times higher in women (9.3%; 12/129) than in men (3.0%; 4/132) accounting for a relative risk of 3.07; 95% confidence interval (CI) =1.02-9.27. In logistic regression models, the association between sex and death was not significantly altered when the following parameters were considered: age, depression of the ST segment, history of previous AMI and risk factors for coronary heart disease. The nonadjusted and adjusted odds ratio (OR) for the distinct covariables were 3.28 (CI 95%=1.03-10.45) and 3.14 (CI = 95% = 0.88-11.20), respectively. CONCLUSION: Similarly to AMI, HM in UA is higher in women than in men. Age, risk factors for coronary heart disease, and depression of the ST segment in the electrocardiogram on patients' admission to the hospital did not significantly influence the association between sex and death.

Efficacy of a diagnostic strategy for patients with chest pain and no ST-segment elevation in the emergency room

PURPOSE: To evaluate the efficacy of a systematic model of care for patients with chest pain and no ST segment elevation in the emergency room. METHODS: From 1003 patients submitted to an algorithm diagnostic investigation by probability of acute ischemic syndrome. We analyzed 600 ones with no elevation of ST segment, then enrolled to diagnostic routes of median (route 2) and low probability (route 3) to ischemic syndrome. RESULTS: In route 2 we found 17% acute myocardial infarction and 43% unstable angina, whereas in route 3 the rates were 2% and 7%, respectively. Patients with normal/non--specific ECG had 6% probability of AMI whereas in those with negative first CKMB it was 7%; the association of the 2 data only reduced it to 4%. In patients in route 2 the diagnosis of AMI could only be ruled out with serial CKMB measurement up to 9 hours, while in route 3 it could be done in up to 3 hours. Thus, sensitivity and negative predictive value of admission CKMB for AMI were 52% and 93%, respectively. About one-half of patients with unstable angina did not disclose objective ischemic changes on admission. CONCLUSION: The use of a systematic model of care in patients with chest pain offers the opportunity of hindering inappropriate release of patients with ACI and reduces unnecessary admissions. However some patients even with normal ECG should not be released based on a negative first CKMB. Serial measurement of CKMB up to 9 hours is necessary in patients with medium probability of AMI.

Effect of hormonal changes on corneal biomechanical properties and anterior segment ocular perameters

Dissertação de mestrado em Optometria Avançada

Percutaneous Stent Implantation for Treating Multivessel Coronary Disease in Patients with and without Involvement of the Proximal Segment of the Anterior Descending Coronary Artery

OBJECTIVE: To assess coronary stent placement in patients with multivessel coronary disease and involvement of the proximal portion of the anterior descending coronary artery. METHODS: We retrospectively analyzed the in-hospital and late evolution of 189 patients with multivessel coronary disease, who underwent percutaneous coronary stent placement. These patients were divided into 2 groups as follows: group I (GI) - 59 patients with involvement of the proximal segment of the anterior descending coronary artery; and group II (GII) - 130 patients without involvement of the proximal segment of the anterior descending coronary artery. RESULTS: No significant difference was observed in the success rate of the procedure (91.5% versus 97.6%, p=0.86), nor in the occurrence of major adverse cardiac events (5.1% versus 1.5%, p=0.38), nor in the occurrence of major vascular complications (1.7% versus 0%, p=0.69) in the in-hospital phase. In the late follow-up, the incidence of major adverse cardiac events (15.4% versus 13.7%, p=0.73) and the need for new revascularization (13.5% versus 10.3%, p=0.71) were similar for both groups. CONCLUSION: The in-hospital and late evolution of patients with multivessel coronary disease with and without involvement of the proximal segment of the anterior descending coronary artery treated with coronary stent placement did not differ. This suggests that this revascularization method is an effective procedure and a valuable option for treating these types of patients.

Aneurysmal dilation of the reimplant segment of the visceral vessels after thoracoabdominal aneurysm correction

We present a case of aneurysmal dilation of the aortic residual segment, involving abdominal vessels in corrective surgeries for thoracoabdominal aortic aneurysm, through the identification of risk groups for recurrent dilation, aiming at using a specific operative technique with a branched graft, to prevent aneurysm relapse.

Prevalence of systemic hypertension in students aged 7 to 14 years in the municipality of Barbacena, in the State of Minas Gerais, in 1999

OBJECTIVE: To detect the prevalence of systemic hypertension in children and to establish the relation between blood pressure levels and sex, age, ethnicity, weight, and height. METHODS: The prevalence of systemic hypertension and its relation to sex, age, ethnicity, weight, and height were studied in 611 students aged 7 to 14 years out of 19.928 students classified according to age, ethnicity, and sex, who underwent anthropometric evaluation and blood pressure measurement. Hypertensive individuals were considered those whose blood pressure level was > the 95th percentile for age and sex, confirmed on 3 examinations. RESULTS: The prevalence of hypertension was 16.6% in the first evaluation, and 4.6% and 2.5% in the subsequent evaluations. The mean blood pressure levels increased with age. Weight was important, not only to determine blood pressure in healthy children, but also to determine systemic hypertension in children, which was not observed with height despite the different studies. The prevalence of systemic hypertension in the different ethnic groups and the mean blood pressure levels according to sex were similar. CONCLUSION: In addition to routine physical examinations, age, weight, and appropriate cuff size should be considered when assessing blood pressure in children to prevent hypertension, morbidity and mortality, and to avoid placing a financial burden on health care providers.