Avaliação da qualidade de vida através do questionário B.A.R.O.S. (Bariatric Analysis and reporting outcome) dos pacientes submetidos a derivação bileo-pancreátic

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Desafios para implementação do global reporting initiative nas empresas sucroenergéticas no Brasil

Desafios para implementação do global reporting initiative nas empresas sucroenergéticas no Brasil A pesquisa pretende avaliar o grau de maturidade necessário para elaboração e publicação de um Relatório de Sustentabilidade Integrado. O setor sucroenergético brasileiro foi escolhido para a pesquisa por aderir ao padrão da Global Reporting Initiative para relatórios de sustentabi-lidade e por ser um setor com exposição nacional e internacional, que vem passando por grandes transformações com entrada de novos players nacionais e internacionais, profissionalização da gestão, alterações de práticas operacionais visando atender exigências ambientais e sociais. Para se entender o grau de maturidade das organizações foi preciso definir seis fundamentos de supor-te à realização de um relatório integrado: processos, estrutura, pessoas, sistemas, políticas e pro-cedimentos e cultura organizacional. A seguir, foram estabelecidos três graus de maturidade – alto, médio e baixo. Assim, para cada um desses fundamentos foi atribuído um grau de maturida-de. Na prática de elaborar relatórios de desempenho as organizações podem estar em diferentes estágios de um processo evolutivo. Elas têm por fim a publicação de um relatório integrando os aspectos econômicos, ambientais e sociais, denominado triple bottom line. Nesse processo evolu-tivo, existem as empresas que reportam seu desempenho econômico financeiro e há as que repor-tam o relatório anual da administração mais completo e que pode conter o relatório de sustentabi-lidade. Os dois estágios requerem a aplicação dos fundamentos descritos acima, mas em graus de complexidades diferentes. Para elaborar e publicar um relatório integrado, o grau de utilização dos fundamentos deverá ser muito maior. Esse grau de maturidade na aplicação dos fundamentos será determinante para o processo de interação com os stakeholders, criar um relatório transpa-rente e que seja também útil às suas interpretações e decisões. A pesquisa detectou que as empre-sas do setor, como o esperado, têm o grau de maturidade alto quando se trata de reportar o de-sempenho econômico-financeiro. Quando se trata dos indicadores ambientais, já se nota uma evolução em relação ao tema; há um esforço maior a ser empreendido quando o assunto é o re-porte dos aspectos sociais. Independentemente do grau de maturidade, a iniciativa das empresas do setor sucroenergético brasileiro (na região Centro-Sul), na evolução dos Relatórios de Susten-tabilidade, deverá reverter em prol do desafio global para o meio ambiente.

Compliance com os requisitos de divulgação do IFRS - International Financial Reporting Standards e sua relação com o erro de previsão dos analistas de mercado

O objetivo deste estudo é fazer uma análise da relação entre o erro de previsão dos analistas de mercado quanto à rentabilidade das empresas listadas na BM&FBOVESPA S.A. (Bovespa) e os requerimentos de divulgação do International Financial Reporting Standards (IFRS). Isto foi feito através da regressão do erro de previsão dos analistas, utilizando a metodologia de dados em painel no ano de implantação do IFRS no Brasil, 2010, e, complementarmente em 2012, para referenciamento desses dados. Partindo desse pressuposto, foi determinado o erro de previsão das empresas listadas na Bovespa através de dados de rentabilidade (índice de lucro por ação/earnings per share) previstos e realizados, disponíveis nas bases de dados I/B/E/S Earnings Consensus Information, providos pela plataforma Thomson ONE Investment Banking e Economática Pro®, respectivamente. Os resultados obtidos indicam uma relação negativa entre o erro de previsão e o cumprimento dos requisitos de divulgação do IFRS, ou seja, quanto maior a qualidade nas informações divulgadas, menor o erro de previsão dos analistas. Portanto, esses resultados sustentam a perspectiva de que o grau de cumprimento das normas contábeis é tão ou mais importante do que as próprias normas. Adicionalmente, foi verificado que quando a empresa listada na BM&FBOVESPA é vinculada a Agência Reguladora, seu erro de previsão não é alterado. Por fim, esses resultados sugerem que é importante que haja o aprimoramento dos mecanismos de auditoria das firmas quanto ao cumprimento dos requerimentos normativos de divulgação, tais como: penalidades pela não observância da norma (enforcement), estruturas de governança corporativa e auditorias interna e externa.

Geographic and Educational Factors and Risk of the First Peritonitis Episode in Brazilian Peritoneal Dialysis Study (BRAZPD) Patients

Background and objectives Peritonitis remains as the most frequent cause of peritoneal dialysis (PD) failure, impairing patient's outcome. No large multicenter study has addressed socioeconomic, educational, and geographic issues as peritonitis risk factors in countries with a large geographic area and diverse socioeconomic conditions, such as Brazil.Design, setting, participants, & measurements Incident PD patients recruited from 114 dialysis centers and reporting to BRAZPD, a multicenter observational study, from December 2004 through October 2007 were included. Clinical, dialysis-related, demographic, and socioeconomic variables were analyzed. Patients were followed up until their first peritonitis. Cox proportional model was used to determine independent factors associated with peritonitis.Results In a cumulative follow-up of 2032 patients during 22.026 patient-months, 474 (23.3%) presented a first peritonitis episode. In contrast to earlier findings, PD modality, previous hemodialysis, diabetes, gender, age, and family income were not risk predictors. Factors independently associated with increased hazard risk were lower educational level, non-white race, region where patients live, shorter distance from dialysis center, and lower number of patients per center.Conclusions Educational level and geographic factors as well as race and center size are associated with risk for the first peritonitis, independent of socioeconomic status, PD modality, and comorbidities. Clin J Am Soc Nephrol 6: 1944-1951, 2011. doi: 10.2215/CJN.11431210

Giving up reporting the aggressor: reports of female victims of domestic violence

The goal of this study is to describe the experience of female victims of domestic violence, who forfeited the lawsuits against their aggressors. The interviews were oriented by the question: What was your experience of forfeiting the denunciation of your aggressor? Three themes emerged from the convergence of the testimonies: time passed from the aggression to the denunciation and then to the forfeiting; the partner, the family, the women's precinct; reflecting about the experience, which described the studied phenomenon. The women expressed ambiguous feelings for their aggressor: affection, anger, humiliation and fear. They recognize that they are dominated and humiliated, but notions of justice and equality between spouses do not appear in the testimonies. Forfeiting can be understood in the context of the reproduction of the traditional family structure, conditioned to economic and social factors. Results highlight implications about the role of the Women's Precinct and the healthcare institutions in the care for women who were victims of domestic violence.

Recommended Guidelines for Submission, Trimming, Margin Evaluation, and Reporting of Tumor Biopsy Specimens in Veterinary Surgical Pathology

Neoplastic diseases are typically diagnosed by biopsy and histopathological evaluation. The pathology report is key in determining prognosis, therapeutic decisions, and overall case management and therefore requires diagnostic accuracy, completeness, and clarity. Successful management relies on collaboration between clinical veterinarians, oncologists, and pathologists. To date there has been no standardized approach or guideline for the submission, trimming, margin evaluation, or reporting of neoplastic biopsy specimens in veterinary medicine. To address this issue, a committee consisting of veterinary pathologists and oncologists was established under the auspices of the American College of Veterinary Pathologists Oncology Committee. These consensus guidelines were subsequently reviewed and endorsed by a large international group of veterinary pathologists. These recommended guidelines are not mandated but rather exist to help clinicians and veterinary pathologists optimally handle neoplastic biopsy samples. Many of these guidelines represent the collective experience of the committee members and consensus group when assessing neoplastic lesions from veterinary patients but have not met the rigors of definitive scientific study and investigation. These questions of technique, analysis, and evaluation should be put through formal scrutiny in rigorous clinical studies in the near future so that more definitive guidelines can be derived.

Good practices in monitoring and reporting on the Millennium Development Goals: National lessons from Latin America

Includes bibliography

The status of millennium development goals: monitoring and reporting in selected Caribbean countries

In spite of various initiatives, Caribbean countries continue to have difficulties in addressing demands of monitoring and measuring progress towards the fulfilment of the Millennium Development Goals (MDGs) and other Internationally Agreed upon Development Goals (IADGs)1. To address this gap, the Economic Commission for Latin America and the Caribbean (ECLAC) has received funding for a technical assistance project, Strengthening the capacity of National Statistical Offices (NSOs) in the Caribbean Small Island Developing States to fulfil the Millennium Development Goals and other Internationally Agreed Development Goals (IADGs). The main imperative of the project is to support the strengthening of national institutional capabilities for generating reliable data to meet these monitoring and reporting requirements. The project seeks to build on past and current initiatives directed towards broadening and improving statistics and indicators through the use of already available knowledge, experience and expertise at the national and regional level. In an effort to avoid duplication of present or repetition of past activities in this field, ECLAC considered it important to conduct a thorough assessment of the status and structure of MDG and IADG monitoring and reporting at the national and regional levels as well as to provide an overview of initiatives undertaken by other regional development partners and intergovernmental bodies in the subregion. This paper is composed as follows: The first chapter of the document will present an overview of the statistical infrastructure at the national level, followed by a summary of the results of a survey administered to Caribbean NSOs that gathered information on the status of and mechanisms in place in MDG and IADG monitoring and reporting at the national level. Then, an attempt will be made to provide a briefing on activities carried out by intergovernmental bodies and development partners in the region. The fourth section presents a brief summary of data sources for secondary data and introduces concepts for metadata collection and reporting. It further discusses major challenges with poverty measurements and monitoring in the subregion. The paper ends with a summary and recommendations for the way forward.

Hemovigilância sanitária hospitalar: análise retrospectiva e prospectiva das notificações de incidentes transfusionais imediatos ocorridos em pacientes internados no Hospital das Clínicas da Faculdade de Medicina de Botucatu-UNESP

Pós-graduação em Bases Gerais da Cirurgia - FMB

The reasons of the nursing staff to notify adverse events

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Information access law and disclosing of information by joint-stock companies in Brazil: open data and Extensible Business Reporting Language (XBRL) standard

The strategic management of information plays a fundamental role in the organizational management process since the decision-making process depend on the need for survival in a highly competitive market. Companies are constantly concerned about information transparency and good practices of corporate governance (CG) which, in turn, directs relations between the controlling power of the company and investors. In this context, this article presents the relationship between the disclosing of information of joint-stock companies by means of using XBRL, the open data model adopted by the Brazilian government, a model that boosted the publication of Information Access Law (Lei de Acesso à Informação), nº 12,527 of 18 November 2011. Information access should be permeated by a mediation policy in order to subsidize the knowledge construction and decision-making of investors. The XBRL is the main model for the publishing of financial information. The use of XBRL by means of new semantic standard created for Linked Data, strengthens the information dissemination, as well as creates analysis mechanisms and cross-referencing of data with different open databases available on the Internet, providing added value to the data/information accessed by civil society.