Resolución N° 152 del 19 de agosto de 2010 ¿En que consiste la prohibición del artículo 185 del Código de Comercio que recae sobre los administradores?

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Resolución N° 158 del 27 de agosto de 2010 ¿Ante la ausencia de previsión estatutaria, las cámaras tendrán que verificar el cumplimiento de requisito para la adopción de tales nombramientos?

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Full IFRS x lei 11.638 (1ª fase) x lei 6.404: impacto esperado nos resultados de 2010 a partir das empresas que se anteciparam

Este estudo objetiva estimar o impacto esperado do full IFRS no resultado de 2010 a ser reportado pelas empresas brasileiras, a partir da análise das companhias que voluntariamente anteciparam sua adoção nos relatórios de 2008 ou 2009. É aplicado o inverso do “Índice de Conservadorismo” de Gray (1980), renomeado “Índice de Comparabilidade” por Weetman et al. (1998), para determinar o impacto da transição entre os três conjuntos normativos no processo de convergência: da lei 6.404 para a lei 11.638 (primeira fase da transição), da lei 11.638 para o full IFRS (última fase da transição), bem como do processo total (da lei 6.404 para o full IFRS). Os resultados encontrados são consistentes com a hipótese de conservadorismo da contabilidade brasileira preconizado por Gray (1988), sendo apurados aumentos médios no lucro reportado de 44% no exercício de 2007 e de 64% em 2008 e, no patrimônio líquido, de 8,7% em 2007 e 21% em 2008 (todos significativos a pelo menos 5%, exceto o patrimônio líquido de 2004). O estudo também apurou um aumento incremental médio no lucro de 31% em 2007 e de 38% em 2008 (ambos significativos a pelo menos 10%) e de 6,8% e 51%, respectivamente, no patrimônio líquido de 2007 e de 2008 das empresas analisadas (embora só o de 2008 seja significativo a 5%). Assim, prevê-se um novo aumento no lucro e patrimônio líquido das empresas nos relatórios a serem publicados em 2011 em decorrência da aplicação da fase final da convergência para o full IFRS.

Análise comparativa dos métodos de fatores ponderados na seleção de áreas para aterros sanitários

This study presents a comparative analysis of methodologies about weighted factors considered in the selection of areas for deployment of Sanitary Landfills, applying the methodologies of classification criteria with scoring bands Gomes, Coelho, Erba & Veronez (2000); Waquil et al, 2000. That means, we have the Scoring System used by Union of Municipalities of Bahia and the Quality Index Landfill Waste (IQR) which are applyed for this study in Massaranduba Sanitary Landfill located in the municipality of Ceará Mirim /RN, northeastern of Brazil. The study was conducted in order to classify the methodologies and to give support for future studies on environmental management segment, with main goal to propose suited methodologies which allow safety and rigor during the selection, deployment and management of sanitary landfill, in the Brazilian municipalities, in order to help them in the process to extinction of their dumps, in according of Brazilian Nacional Plan of Solid Waste. During this investigation we have studied the characteristics of the site as morphological, hydrogeological, environmental and socio-economic to permit the installation. We consider important to mention the need of deployment from Rio Grande do Norte State Secretary of Environment and Water (SEMARH), Institute of Sustainable Development and Environment of RN (IDEMA), as well, from Federal and Municipal Governments a public policies for the integrated management of urban solid waste that address environmental preservation and improvement of health conditions of the population of the Rio Grande do Norte

Mercado de trabalho para bibliotecários no Brasil: mapeamento dos concursos públicos entre os anos de 2010 e 2015

Apresenta um levantamento de editais de concursos públicos para o cargo de bibliotecário, lançados entre os anos de 2010 a 2015. A coleta de dados foi realizada a partir do site www.biblioconcursos.com.br, que disponibiliza o link para os editais de concursos públicos contemplados com vagas para o cargo de Bibliotecário. A coleta contou com a categorização feita pelo site. Os editais foram analisados e categorizados quanto ao número de vagas e aos valores de remuneração, de acordo com oferta para cada região. Este trabalho é um estudo do Programa de Educação Tutoria PET de Biblioteconomia da Universidade Federal do Cariri, como parte de ações e estudos para divulgar e o curso de Biblioteconomia, da referida Instituição.

Quality of Life Profile, Overweight-Obesity and Sedentary Behavior in Elementary and High School Children of Guanacaste

The purpose of this study was to identify the quality of life profile, overweight-obesity and sedentary behavior in a group of elementary and high school children of Guanacaste. 635 students participated in the study. The participants completed a protocol by which they were anthropometrically evaluated, and also filled up a questionnaire related to sedentary behavior and quality of life. In general, the findings reflected a prevalence of overweight and obesity of 13, 9%. The most important sedentary activities were, in descending order, the small screen (watching TV, video games, computer), and certain social and cultural activities. The self-reported quality of life index was within acceptable limits but not exceeding 80 points on a scale of 1-100. There was no significant relationship between the rate of the overall quality of life, overweight, obesity and some sedentary behaviors, although some anthropometric parameters like percentage of body fat and body weight showed significant correlation with sedentary behavior and specific aspects belonging to quality of life. The study provides valuable information to health authorities, directors of educational institutions and parents about key issues related to child development.

Failure of the surgical treatment in 115 infected hip arthroplasties-­analysis of a 12-­year prosthetic joint cohort study (1999-­2010)

Background:¦Infection after total or partial hip arthroplasty (HA) leads to significant long-­term morbidity and high healthcare cost. We evaluated reasons for treatment failure of different surgical modalities in a 12-­year prosthetic hip joint infection cohort study.¦Method:¦All patients hospitalized at our institution with infected HA were included either retrospectively (1999-­208;2007) or prospectively¦(2008-­208;2010). HA infection was defined as growth of the same microorganism in X05;2 tissues or synovialfluid culture, visible purulence, sinus tract or acute inflammation on tissue histopathology. Outcome analysis was performed at outpatient visits, followed by contacting patients, their relatives and/or treating physicians afterwards.¦Results:¦During the study period, 117 patients with infected HA were identified. We excluded 2 patients due to missing data. The average age was 69 years (range, 33-­208;102 years); 42% were female. HA was mainly performed for osteoarthritis (n=84), followed by trauma (n=22), necrosis (n=4), dysplasia(n=2), rheumatoid arthritis (n=1), osteosarcoma (n=1) and tuberculosis (n=1). 28 infections occurred early(X04;3 months), 25 delayed (3-­208;24 months) and 63 late (X05;24 months after surgery). Infected HA were¦treated with (i) two-­208;stage exchange in 59 patients (51%, cure rate: 93%), (ii) one-­208;stage exchange in 5 (4.3%, cure rate: 100%), (iii) debridement with change of mobile parts in 18 (17%, cure rate: 83%), (iv) debridement without change of mobile¦parts in 17 (14%, cure rate : 53% ), (v) Girdlestone in 13 (11%, cure rate: 100%), and (vi) two-­208;stage exchange followed by¦removal in 3 (2.6%). Patients were followed for an average of 3.9 years (range, 0.1 to 9 years), 7 patients died unrelated to the infected HA. 15 patients (13%) needed additional operations, 1 for mechanical reasons(dislocation of spacer) and 14 for persistent infection: 11 treated with debridement and retention (8 without change; and 3 with change of mobile parts) and 3 with two-­208;stage exchange. The average number of surgery was 2.2 (range, 1 to 5). The infection was finally eradicated in all patients, but the functional outcome remained unsatisfactory in 20% (persistent pain or impaired mobility due to spacer or Girdlestone situation).¦Conclusions:¦Non-­208;respect of current treatment concept leads to treatment failure with subsequent operations. Precise analysis of each treatment failure can be used for improving the treatment algorithm leading to better results.

Failure of surgical treatment in 115 infected total hip arthroplasties - analysis of a 12-year prosthetic joint cohort study (1999-2010)

Infection of total hip arthroplasties (THA) leads to significant long-termmorbidity and high healthcare costs. We evaluated the differentreasons for treatment failure using different surgical modalities in a12-year prosthetic joint infection cohort study.Method: All patients hospitalized at our institution with infected THAwere included either retrospectively (1999-2007) or prospectively(2008-2010). THA infection was defined as growth of the same microorganismin X05;2 tissue or synovial fluid culture, visible purulence, sinustract or acute inflammation on tissue histopathology. Outcome analysiswas performed at outpatient visits, followed by contacting patients,their relatives and/or treating physicians afterwards.Results: During the study period, 117 patients with THA were identified.We exclude 2 patients due to missing data. The median age was69 years (range, 33-102 years); 42% were women. THA was mainlyperformed for osteoarthritis (n = 84), followed by trauma (n = 22),necrosis (n = 4), dysplasia (n = 2), rheumatoid arthritis (n = 1), osteosarcoma(n = 1) and tuberculosis (n = 1). 28 infections occurred early(X04;3 months), 25 delayed (3-24 months) and 63 late (X05;24 months aftersurgery). Infected THA were treated with (i) two-stage exchange in59 patients (51%, cure rate: 93%), (ii) one-stage exchange in 5 (4.3%,cure rate: 100%), (iii) debridement with change of mobile parts in18 (17%, cure rate: 83%), (iv) debridement without change of mobileparts in 17 (14%, cure rate: 53% ), (v) Girdlestone in 13 (11%, curerate: 100%), and (vi) two-stage exchange followed by removal in 3(2.6%). Patients were followed for a mean of 3.9 years (range, 0.1 to 9years), 7 patients died unrelated to the infected THA. 15 patients (13%)needed additional operations, 1 for mechanical reasons (dislocationof spacer) and 14 for persistent infection: 11 treated with debridementand retention (8 without change and 3 with change of mobile parts)and 3 with two-stage exchange. The mean number of surgery was 2.2(range, 1 to 5). The infection was finally eradicated in all patients, butthe functional outcome remained unsatisfactory in 20% (persistentpain or impaired mobility due to spacer or Girdlestone situation).Conclusions: Non-respect of current treatment concept leads totreatment failure with subsequent operations. Precise analysis of eachtreatment failures can be used for improving the treatment algorithmleading to better results.

Itämeren alueen turvallisuuskehitystä koskeva ennakointi : Suomen ja Ruotsin turvallisuusarviointien vertailu

Itämeren alueen turvallisuustilannetta ja sen kehittymistä on eri maissa arvioitu säännöllisesti. Julkisuudessa käydyn keskustelun perusteella turvallisuuden arvioinnit sisältävät laajoja eroavaisuuksia, mutta toisaalta niissä on nähtävissä myös samankaltaisuuksia. Erityisesti julkisuudessa on korostettu Venäjän intressejä omien etujen suojelemiseksi myös Itämeren piirissä. Lisäksi Venäjän ja Baltian maiden ristiriidat ovat toistuvasti nousseet esiin. Tutkimuksen tarkoituksena on verrata Suomen ja Ruotsin turvallisuusarviointeja ja löytää niistä samankaltaisuuksia sekä eroavaisuuksia. Arvioiden perusteella pyritään ennakoimaan, miten Itämeren alueen turvallisuustilanne tulee 2010-luvun jälkipuoliskolla kehittymään. Tutkimuksessa perehdytään kylmän sodan päättymisen ja vuoden 2009 välillä julkaistuihin turvallisuuden arviointeihin. Ajanjakso käsittää kylmän sodan jälkeisen turvallisuuden uudelleenarvioinnin, Suomen ja Ruotsin liittymisen Euroopan unionin jäsenvaltioiksi, Baltian maiden Nato-jäsenyyden sekä vuoden 2008 elokuussa käydyn Georgian sodan. Tutkimuksen keskeisimpinä lähteinä käytetään Suomessa ja Ruotsissa julkaistua turvallisuusarviointeja. Materiaalia täydennetään aiheeseen liittyvillä raporteilla ja lausunnoilla. Arvioihin liitetään myös asevoimien kehittämisen tarkastelu, jolla pyritään arvioiden implisiittiseen tulkintaan. Tutkimuksen perusteella voidaan todeta Suomen ja Ruotsin turvallisuuskäsityksen olleen Georgian sotaa edeltävänä ajanjaksona osittain lähes identtinen, mutta erityisesti suhtautumisessa Venäjään voidaan Suomen arvioita pitää ruotsalaista arviota pidättyväisempänä. Ruotsi on vuoden 2009 aikana julkistetussa arviossaan joutunut muuttamaan aikaisempaa käsitystään turvallisuustilanteen kehittymisestä ja ennakoitavuudesta Suomea voimakkaammin. Georgian sotaa onkin seurannut turvallisuustilanteen arvioinnissa ”hämmennyksen tila”. Tutkimuksen johtopäätöksenä voidaan osoittaa Suomen ja Ruotsin arvioiden selkeimmät eroavaisuudet. Lisäksi tutkimustuloksena esitetään kolme mahdollista turvallisuustilanteen kehityksen skenaariota: myönteinen kehitys, hidas kehitys tai epäsuotuisa kehitys. Myönteisessä kehityksessä hämmennyksen tila väistyy nopeasti, ja turvallisuuden arvioinneissa palataan myönteisiin arvioihin ja pitkälle ulottuvaan ennakointiin. Hitaan kehityksen vaihtoehto on myönteisen kaltainen, mutta sen ajallinen kesto on myönteistä kehitystä pidempi. Epäsuotuisassa kehityksessä epävarmuus voimistuu ja turvallisuuskehityksen ennakointi säilyy heikkona.

Nova et Vetera : edición 09, Mayo 31 - Agosto 1 - 2010

Nova et Vetera, ISSN 1692-5866, Año 5, No. 09 (Mayo 31 - Agosto 1 - 2010)