The biological meaning of anti-HBC positive result in blood donors: relation to HBV-DNA and to other serological markers

In order to assess the potential risk of anti-HBc-positive blood donors for post-transfusional hepatitis and to investigate whether other HBV serological markers are capable of identifying the presence of the virus, 1000 first-time blood donors were enrolled between June and July 1997. These donors were screened using routine Brazilian blood center tests (HIV 1 and 2, HTLV 1 and 2, Chagas disease, Syphilis, HCV, HBsAg, anti-HBc and ALT ). The 120 (12%) found to be anti-HBc-positive underwent further tests: HBe, anti-HBe, anti-HBs and HBV-DNA by PCR. Ten cases were HBsAg positive and all were HBV-DNA positive by PCR. Three HBsAg-negative donors were HBV-DNA-positive. Two HBV-DNA-positive donors were also anti-HBs-positive. All the HBV-positive donors had at least one HBV marker other than anti-HBc. Anti-HBc is an important cause of blood rejection. Testing for HBsAg alone is not fully protective and anti-HBc remains necessary as a screening test. The presence of anti-HBs is not always indicative of absence of the virus. The addition of other HBV serological markers could represent an alternative in predicting the presence of the virus when compared with PCR. It is recommended that other studies should be carried out to confirm this finding.

Blastocystis hominis and other intestinal parasites in a community of Pitanga City, Paraná State, Brazil

The objective was to estimate the prevalence of Blastocystis hominis, to evaluate the effectiveness of different techniques for its diagnosis as well as to estimate the prevalence of other intestinal parasites in the community of Campo Verde, a district of Pitanga. The work was carried out from August to October 2004. Samples of feces from children and adults were collected and submitted to the techniques of direct wet mount, flotation in zinc sulphate solution, tube sedimentation, sedimentation in formalin-ether and staining by Kinyoun and iron hematoxylin methods. From 181 studied individuals, 128 (70.7%) showed protozoa and/or helminths in stool samples. The most prevalent species were Endolimax nana (33.7%); B. hominis (26.5%); Giardia lamblia (18.2%); Entamoeba coli (17.1%); Ascaris lumbricoides (16.6%); Iodamoeba bütschlii (9.4%); and ancylostomatidae (7.7%). B. hominis was only identified by the techniques of direct wet mount, sedimentation in formalin-ether and staining by iron hematoxylin, though the latter was less sensitive than the other methods. The high frequency of B. hominis demonstrated by this study indicates the need to include laboratory techniques that enable identification of the parasite on a routine basis.

Teaching accounting and management through business simulation

Everyday accounting and management teachers face the challenge of creating learning environments that motivate students. This chapter describes the Business Simulation (BS) experience that has taken place at the Polytechnic Institute of Porto, Institute of Accounting and Administration (IPP/ISCAP). The chapter presents students’ perceptions about the course and the teaching/learning approach. The results show that pedagogical methods used (competency-oriented), generic competencies (cooperation and group work), and interpersonal skills (organisational and communication skills) are relevant for future accounting professionals. In addition, positive remarks and possible constraints based on observation, staff meetings, and past research are reported. The chapter concludes with some recommendations from the project implementation

Comparison among tomato juice agar with other three media for differentiation of Candida dubliniensis from Candida albicans

The purpose of the present study is to compare the tomato juice agar, a well known medium employed to observe ascospore formation, with niger seed agar, casein agar and sunflower seed agar, applied to a differentiation between C. dubliniensis and C. albicans. After 48 hours of incubation at 30 ºC all 26 (100%) C. dubliniensis isolates tested produced chlamydospores on tomato juice agar as well as in the other three media evaluated. However, when we inoculated all media with C. albicans, the absence of chlamydospores became resulting in the following percents: tomato juice agar (92.47%), niger seed agar (96.7%), casein agar (91.39%), and sunflower seed agar (96.7%). These results indicate that tomato juice agar is another medium which can also be used in the first phenotypic differentiation between C. dubliniensis and C. albicans.

Sensitivity of an immunoenzymatic test for detection of ant-L. brasiliensis antibodies compared to other tests used for the diagnosis of American cutaneous leishmaniasis

The diagnosis of American cutaneous leishmaniasis (ACL) is frequently based on clinical and epidemiological data associated with the results of laboratory tests. Some laboratory methods are currently being applied for the diagnosis of ACL, among them the indirect immunofluorescence reaction (IIFR), the Montenegro skin test (MST), histopathological examination, and the polymerase chain reaction (PCR). The performance of these methods varies in a considerable proportion of patients. After the standardization of an immunoenzymatic test (ELISA) for the detection of IgG in the serum of patients with ACL using a crude Leishmania braziliensis antigen, the results obtained were compared to those of other tests routinely used for the diagnosis. The tests revealed the following sensitivity, when analyzed separately: 85% for ELISA IgG, 81% for PCR, 64.4% for MST, 58.1% for IIFR, and 34% for the presence of parasites in the biopsy. ELISA was positive in 75% of patients with ACL presenting a negative MST, in 84.8% of ACL patients with negative skin or mucous biopsies for the presence of the parasite, and in 100% of cases with a negative PCR. Thus, ELISA presented a higher sensitivity than the other tests and was useful as a complementary method for the diagnosis of ACL.

Giardia lamblia and other intestinal parasitic infections and their relationships with nutritional status in children in Brazilian Amazon

The objective of this survey was to assess the relationships between intestinal parasitism, nutritional status and hemoglobin level in children with Indian ascendancy living in an urban area in Brazilian Amazon. We carried out a cross-sectional survey obtaining anthropometric, parasitological and socioeconomic data, and hemoglobin measurements of children aged six to 84 months. Anthropometric data were expressed as z-scores for weight for age (WAZ), height for age (HAZ), weight for height (WHZ) and mid upper circumference for age (MUACZ) parameters. Parasitological examinations were performed through Ritchie (n = 307), Kato-Katz (n = 278), Baermann-Moraes (n = 238) and Safranin-methylene blue methods (n = 307). Hemoglobin measurements were obtained with a Hemocue® photometer (n = 282). Socioeconomic data were used in order to classify children in three family income strata (n = 242). Multiple linear regression analysis showed independent interactions between Giardia lamblia and WAZ (beta = -0.195, SE = 0.138, p = 0.003), WHZ (beta = -0.161, SE = 0.133, p = 0.018) and MUACZ (beta = -0.197, SE = 0.143, p = 0.011), controlling for age, sex, family income, Ascaris lumbricoides, and hookworm infection. Also, the multivariate model showed that the only variable associated with hemoglobin levels was age. Intestinal parasitism control should increase children's possibilities of full development in the studied area.

Comparison Among Aerobic Exercise and Other Types of Interventions to Treat Depression: A Systematic Review

Depression is a common and disabling disease that affects over 100 million people worldwide and can have a significant impact on physical and mental health, reducing their quality of life. Thus, the aim of this article was to provide information on research results and key chains related to the therapeutic effects of chronic aerobic exercise compared with other types of interventions to treat depression, which may become a useful clinical application in a near future. Researches have shown the effectiveness of alternative treatments, such as physical exercise, minimizing high financial costs and minimizing side effects. In this review, the data analyzed allows us to claim that alternative therapies, such as exercise, are effective on controlling and reducing symptoms. 69.3% of the studies that investigated the antidepressant effects of exercise on depressive were significant, and the other 30.7% of the studies improved only in general physiological aspects, such as increased oxygen uptake, increased use of blood glucose and decreased body fat percentage, with no improvement on symptoms of depression. From the sample analyzed, 71.4% was composed of women, and regarding the severity of symptoms, 85% had mild to moderate depression and only 15% had moderate to severe depression. However, there is still disagreement regarding the effect of exercise compared to the use of antidepressants in symptomatology and cognitive function in depression, this suggests that there is no consensus on the correct intensity of aerobic exercise as to achieve the best dose-response, with intensities high to moderate or moderate to mild.

Accounting accruals and information asymmetry in Europe

We investigate whether the positive relation between accounting accruals and information asymmetry documented for U.S. stock markets also holds for European markets, considered as a whole and at the country level. This research is relevant because this relation is likely to be affected by differences in accounting standards used by companies for financial reporting, in the traditional use of the banking system or capital markets for firm financing, in legal systems and cultural environment. We find that in European stock markets discretionary accruals are positively related with the Corwin and Schultz high-low spread estimator used as a proxy for information asymmetry. Our results suggest that the earnings management component of accruals outweighs the informational component, but the significance of the relation varies across countries. Further, such association tends to be stronger for firms with the highest levels of positive discretionary accruals. Consistent with the evidence provided by the authors, our results also suggest that the high-low spread estimator is more efficient than the closing bid-ask spread when analysing the impact of information quality on information asymmetry.

Schistosoma mansoni and other larval trematodes in Biomphalaria tenagophila (Planorbidae) from Guarulhos, São Paulo State, Brazil

A total of 909 Biomphalaria tenagophila were collected from two areas in Guarulhos (Metropolitan area of São Paulo, São Paulo State, Brazil) to assess larval trematode infections. In all collection sites, only this species was found and 183 (20.13%) harbored trematode infections. In these collections, four morphologically distinguishable types of cercariae were identified by confocal microscopy. Xiphidiocercaria (Cercaria lutzi) was the most common type of cercaria recovered, contributing 76.5% of all infections. Schistosoma mansoni cercariae were recovered and comprised the total of 13.11%. Strigea cercaria (Cercaria caratinguensis) and Brevifurcate pharyngeate Clinostomatoide cercaria (Cercaria ocellifera) contributed 8.33% and 2.22% of all infections, respectively. Double infections (S. mansoni and C. lutzi) were found in twelve snails, contributing 6.55% of all infections. In all sites studied, small vertebrates were found in snail habitats and it was observed human contact with the water. The presence of trematode infected snails in large cities has public health implications. It further provides a starting point for some comprehensive studies on snail-related aspects of transmission and biology of trematode of medical and veterinary importance.

Relação entre qualidade da quditoria e manipulação de resultados

A presente dissertação tem como objetivo analisar se existe relação entre a manipulação de resultados e a qualidade da auditoria, baseado no estudo do comportamento de determinados “accruals” nas empresas portuguesas não cotadas. Nos diversos estudos existentes sobre o tema “Relação da Qualidade da Auditoria e Manipulação de Resultados”, surgem abordados muitos aspetos, nomeadamente no que respeita às motivações, às formas de manipulação e métodos de deteção que se verifica no campo da auditoria e, este trabalho, pretende abordar se o processo da auditoria é, ou não, eficaz na deteção destas práticas efetuadas pelos gestores, pois isso influencia a confiança naqueles que utilizam a informação financeira. Desta forma, o trabalho pretende basear-se nestas abordagens e complementar visões e conclusões. Neste âmbito, surgem perspetivas e informações que alertam para comportamentos de risco, assim como a sua origem, ou seja, as motivações que provocam esta prática, tanto por parte dos gestores como dos administradores. É nesta perspetiva que este trabalho se enquadra, numa sociedade contemporânea que continuadamente dá exemplos reais e concretos destas práticas. Um ponto é comum, que é o facto de a manipulação dos resultados surgir principalmente pelo motivo dos interesses e motivações por parte dos gestores em conseguirem benefícios. Na tese são abordados os incentivos que levam à manipulação no contexto português, que parecem estar relacionados com o contexto económico e fiscal, onde é desenvolvida a atividade dos agentes económicos. Outra abordagem importante no trabalho é a referência às principais metodologias de detenção da manipulação de resultados, nomeadamente os modelos baseados nos accruals e na distribuição de resultados. O modelo empírico deste estudo consiste numa regressão linear múltipla, com o objetivo de explicar a relação, entre a variável accruals discricionários e as variáveis Big4, a dimensão da empresa, o endividamento, o volume de negócios e a rendibilidade. Para complementar este estudo a análise empírica incidiu sobre 4723 empresas portuguesas não cotadas, a amostra usada foi baseada na base de dados SABI, para um período de análise entre 2011 a 2013. Os resultados encontrados sugerem que existe relação entre a qualidade da auditoria e a manipulação dos resultados concluindo que as empresas auditadas pelas Big4 apresentam accruals discricionários inferiores às restantes empresas.

IgG Antibody responses in mice coinfected with Toxocara canis and other helminths or protozoan parasites

The immune response expressed by IgG antibodies in BALB/c mice experimentally infected with Toxocara canis, was studied with the aim of verifying the possible in vivo cross-reactivity between antigens of T. canis and other parasites (Ascaris suum, Taenia crassiceps, Schistosoma mansoni, Strongyloides venezuelensis and Toxoplasma gondii). Experiments included three groups of mice: one infected only by T. canis, another with one of the other species of parasites and a third concomitantly infected with T. canis and the other species in question. Animals were bled by orbital plexus at 23, 38 and 70 days post infection (p.i.). Sera were analyzed for anti-Toxocara antibodies by ELISA and Immunoblotting, using excretion-secretion antigens (ES), obtained from culture of third-stage larvae of T. canis. For all experiments a control group comprised by ten non-infected mice was used. Only in the case of A. suum infection, in these experimental conditions, the occurrence of cross-reactivity with T. canis was observed. However, in the case of co-infection of T. canis - S. mansoni, T. canis - S. venezuelensis and T. canis - T. crassiceps the production of anti-Toxocara antibodies was found at levels significantly lower than those found in mice infected with T. canis only. Co-infection with S. mansoni or S. venezuelensis showed lower mortality rates compared to what occurred in the animals with single infections. Results obtained in mice infected with T. canis and T. gondii showed significant differences between the mean levels of the optical densities of animals infected with T. canis and concomitantly infected with the protozoan only in the 23rd day p.i.

A evolução do relato financeiro nas cooperativas ao longo do século XX até à atualidade

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de: Professora Doutora Ana Maria Alves Bandeira Professora Doutora Deolinda Maria Moreira Aparício Meira

A importância da contabilidade no processo de tomada de decisão com especial incidência nas decisões de cariz financeiro: relatório de estágio na empresa Just Stay Hotels, S.A

O presente relatório tem como base o estágio curricular que decorreu na sede da empresa Just Stay Hotels, SA., de 15 de Outubro de 2014 a 31 de Maio de 2015, e foi subordinado ao tema “A importância da contabilidade no processo de tomada de decisão com especial incidência nas decisões de cariz financeiro”. Durante o estágio as principais funções executadas foram nas áreas de contabilidade, fiscalidade e controlo interno e de gestão. O objetivo do estágio foi adquirir e desenvolver competências técnico-profissionais e relacionais para o desempenho futuro de uma atividade profissional na área económico-financeira. O objetivo do relatório é fazer uma exposição dos conteúdos inerentes ao âmbito do estágio, fazendo uma breve descrição dos principais conceitos e estudos publicados. Assim sendo, são apresentados estudos que demonstram a importância da contabilidade nos processos de tomada de decisão, tendo por base as decisões financeiras, focando a indústria hoteleira, setor de atividade da empresa de acolhimento. Salienta-se a utilidade da contabilidade na determinação do desempenho das empresas através de alguns indicadores e estudos teóricos. Por fim, é elaborada uma descrição detalhada das atividades desempenhadas como o acompanhamento de operações como análises de auditoria, acompanhamento e elaboração de demonstrações financeiras assim como participação em algumas operações económico-financeiras como o acompanhamento de algumas negociações de novos negócios hoteleiros e participação na elaboração do orçamento de tesouraria e referindo a importância da contabilidade nas decisões financeiras da empresa JSH.