Reforma de la NIC 37: un contraste conceptual de los nuevos desarrollos normativos sobre provisiones

El IASB tiene la intención de emitir una nueva Norma Internacional de Información Financiera que sustituirá la NIC 37, Provisiones, Activos Contingentes y Pasivos Contingentes, a cuyo efecto publicó en 2005 un borrador de modificación que marcó el inicio de un proceso de discusiones y elaboración de conclusiones provisionales que aún no ha concluido. Las dificultades, sobre todo de tipo conceptual, hacen complicado el logro de un modelo contable coherente y satisfactorio. Objetivos Esta tesis tiene dos objetivos principales: - Presentar una reflexión crítica de carácter conceptual sobre los desarrollos normativos protagonizados por el IASB en torno a los pasivos de naturaleza incierta. Así, la tesis aborda la identificación de las deficiencias e inconsistencias del proyecto de investigación del IASB, centrándose en el análisis de los documentos de trabajo de la reforma publicados y de los debates llevados a cabo en el seno del Consejo, así como de las críticas y comentarios suscitados a raíz de los procesos de consulta promovidos por el órgano regulador. - Construir un modelo contable que, aspirando a salvar las dificultades encontradas, permita reconocer y valorar los pasivos de carácter incierto, de tal modo que la información publicada en los estados financieros relativa a los mismos contribuya a facilitar a los inversores, tanto actuales como potenciales y en cuanto que proveedores de capital, la evaluación del riesgo y del rendimiento inherentes a sus inversiones. Con tales objetivos, la tesis comienza dando un esbozo de la contabilidad como instrumento orientado principalmente a servir en la toma de decisiones de los inversores. Después se ofrece una descripción de la norma vigente, para continuar, a medida que se tratan los distintos conceptos implicados, con un análisis crítico de dicha norma. Se exponen, también en el curso de ese estudio conceptual y con aún mayor detenimiento, las soluciones propuestas por el IASB durante el proceso de reforma, dándoles un tratamiento especialmente crítico en el que se pone el acento sobre todo en sus puntos débiles desde un punto de vista conceptual. Finalmente, se propone un modelo contable...

Melhoria da Atenção à Saúde de Usuários com Hipertensão Arterial Sistêmica e/ou Diabetes Mellitus na UBS/ESF N-01, Manaus/AM

SILES, Hernán Ponce. Melhoria da Atenção à saúde de Usuários com Hipertensão Arterial Sistêmica e/ou Diabetes Mellitus na UBS/ESF N-01, Manaus/AM. 2015. 82f. Trabalho de Conclusão de Curso (Curso de Especialização em Saúde da Família) - Departamento de Medicina Social, Faculdade de Medicina, Universidade Federal de Pelotas, Pelotas, 2015. A hipertensão Arterial Sistêmica (HAS) e a Diabetes Mellitus (DM) atuam como fatores de riscos para as doenças cardiovasculares que por sua vez vem apresentando alto índice de morbimortalidade. Somado a isso, a prevalência dessas doenças tende a aumentar, entre outros fatores, com o envelhecimento da população, tornando-se um problema de saúde pública a nível mundial. Dessa forma, o seguinte projeto de intervenção, realizado na UBS/EFS N-01, buscou melhorar a atenção a saúde dos usuários com hipertensão e/ou diabetes mellitus, de forma a associar ações que contemplasse quatro eixos, entre eles, monitoramento e avaliação, organização e gestão dos serviços, engajamento público e qualificação da prática clínica. A intervenção foi realizada entre dezembro de 2014 e março de 2015, contemplando 16 semanas. Atualmente existem 68 diabéticos cadastrados na unidade e 166, o que representa 26% hipertensos com 20 anos ou mais residentes na área e 38% de diabéticos com 20 anos ou mais residentes na área e acompanhados na UBS. Entre os resultados encontrados, destacam, em relação a HAS, a alimentação e a manutenção atualizada das fichas de acompanhamento teve uma ampliação em seu percentual inicial, mês 1, de 76,1% (124), para 85,3% (139) nos meses 3 e 4; a realização de buscas ativas, apenas o mês 1 não atingiu os 100% alcançados nos outros três meses; o número de hipertensos com exames clínicos em dia, atingiu, no mês um, 75,5% (123), ampliando para 78,5% (128) no mês 2, 87,7% (143) no mês três e o maior percentual, 90,8% (148) no último mês de intervenção. Em relação a DM, os registros adequados das fichas de acompanhamento chegou a 76,6% (36) no mês 1, aumentando essa proporção para 78,7% (37) no mês 2 e, 91,5% (43) nos meses 3 e 4; em relação aos exames clínicos e complementares definidos em protocolos para o público em questão, a proporção de usuários acompanhados com exames clínicos em dia atingiu a proporção de 78,7% (37) no mês 1, 80,9% (38) no mês 2, 95,7% (45) no mês 3 e 97,9% (46) no mês 4. Todavia, hoje o que se busca é atenção especial e investimentos na prevenção, diminuindo as taxas de internações hospitalares e investimentos na área curativa, pois precisamos como profissionais da área da saúde nos engajar nesse desafio, e ser atores de transformações na área da saúde. Tendo a atenção básica como a primeira opção, ou seja, a porta de entrada para os serviços de saúde, atuando na promoção, prevenção, recuperação e reabilitação da saúde. E que se caracterizam como responsabilidades dos profissionais que atuam na atenção primária e que visam reduzir danos à saúde da população.

Deregulation Of Adipokines Related To Target Organ Damage On Resistant Hypertension.

Resistant hypertension (RHTN) includes patients with controlled blood pressure (BP) (CRHTN) and uncontrolled BP (UCRHTN). In fact, RHTN patients are more likely to have target organ damage (TOD), and resistin, leptin and adiponectin may affect BP control in these subjects. We assessed the relationship between adipokines levels and arterial stiffness, left ventricular hypertrophy (LVH) and microalbuminuria (MA). This cross-sectional study included CRHTN (n=51) and UCRHTN (n=38) patients for evaluating body mass index, ambulatory blood pressure monitoring, plasma adiponectin, leptin and resistin concentrations, pulse wave velocity (PWV), MA and echocardiography. Leptin and resistin levels were higher in UCRHTN, whereas adiponectin levels were lower in this same subgroup. Similarly, arterial stiffness, LVH and MA were higher in UCRHTN subgroup. Adiponectin levels negatively correlated with PWV (r=-0.42, P<0.01), and MA (r=-0.48, P<0.01) only in UCRHTN. Leptin was positively correlated with PWV (r=0.37, P=0.02) in UCRHTN subgroup, whereas resistin was not correlated with TOD in both subgroups. Adiponectin is associated with arterial stiffness and renal injury in UCRHTN patients, whereas leptin is associated with arterial stiffness in the same subgroup. Taken together, our results showed that those adipokines may contribute to vascular and renal damage in UCRHTN patients.

Radiotherapy Does Not Impair Dentin Adhesive Properties In Head And Neck Cancer Patients.

This study evaluated the influence of radiotherapy on the dentin bond strength of teeth extracted from patients who had undergone head and neck radiotherapy. A total of 36 samples were divided into two experimental groups: group I (control group, n = 18) and group II (in vivo irradiated group, n = 18). Groups I and II were further separated into three subgroups (six specimens per subgroup), which were further assigned to the three adhesive system protocols employed: Single Bond 2 (SB) (3M ESPE), Easy Bond (EB) (3M ESPE) and Clearfil SE Bond (CSE) (Kuraray). The adhesive systems were applied to the prepared surface according to the manufacturers' instructions and restored using composite resin (Filtek Supreme, 3M ESPE). After 24 h in deionised water (37(o)C), teeth were horizontally and vertically cut to obtain beam specimens with a cross-section area of 0.8 ± 1.0 mm(2). Specimens were tested in tension using a universal testing machine at a cross-speed of 0.5 mm/min. Fracture patterns were observed under SEM. Data was analysed by two-way analysis of variance (p ≤ 0.05). No statistically significant difference was found between the irradiated (R/SB = 44.66 ± 10.12 MPa; R/EB = 41.48 ± 12.71 MPa; and R/CSE = 46.01 ± 6.98 MPa) and control group (C/SB = 39.12 ± 9.51 MPa; C/EB = 42.40 ± 6.66 MPa; and C/CSE = 36.58 ± 7.06 MPa) for any of the adhesive systems. All groups presented a predominance of mixed fracture modes. Head and neck radiotherapy did not affect dentin bond strength for the adhesive materials tested in this study.

The Neuromuscular Activity Of Bothriopsis Bilineata Smaragdina (forest Viper) Venom And Its Toxin Bbil-tx (asp49 Phospholipase A2) On Isolated Mouse Nerve-muscle Preparations.

The presynaptic action of Bothriopsis bilineata smaragdina (forest viper) venom and Bbil-TX, an Asp49 PLA2 from this venom, was examined in detail in mouse phrenic nerve-muscle (PND) preparations in vitro and in a neuroblastoma cell line (SK-N-SH) in order to gain a better insight into the mechanism of action of the venom and associated Asp49 PLA2. In low Ca(2+) solution, venom (3μg/ml) caused a quadriphasic response in PND twitch height whilst at 10μg/ml the venom additionally induced an abrupt and marked initial contracture followed by neuromuscular facilitation, rhythmic oscillations of nerve-evoked twitches, alterations in baseline and progressive blockade. The venom slowed the relaxation phase of muscle twitches. In low Ca(2+), Bbil-TX [210nM (3μg/ml)] caused a progressive increase in PND twitch amplitude but no change in the decay time constant. Venom (10μg/ml) and Bbil-TX (210nM) caused minor changes in the compound action potential (CAP) amplitude recorded from sciatic nerve preparations, with no significant effect on rise time and latency; tetrodotoxin (3.1nM) blocked the CAP at the end of the experiments. In mouse triangularis sterni nerve-muscle (TSn-m) preparations, venom (10μg/ml) and Bbil-TX (210nM) significantly reduced the perineural waveform associated with the outward K(+) current while the amplitude of the inward Na(+) current was not significantly affected. Bbil-TX (210nM) caused a progressive increase in the quantal content of TSn-m preparations maintained in low Ca(2+) solution. Venom (3μg/ml) and toxin (210nM) increased the calcium fluorescence in SK-N-SH neuroblastoma cells loaded with Fluo3 AM and maintained in low or normal Ca(2+) solution. In normal Ca(2+), the increase in fluorescence amplitude was accompanied by irregular and frequent calcium transients. In TSn-m preparations loaded with Fluo4 AM, venom (10μg/ml) caused an immediate increase in intracellular Ca(2+) followed by oscillations in fluorescence and muscle contracture; Bbil-TX did not change the calcium fluorescence in TSn-m preparations. Immunohistochemical analysis of toxin-treated PND preparations revealed labeling of junctional ACh receptors but a loss of the presynaptic proteins synaptophysin and SNAP25. Together, these data confirm the presynaptic action of Bbil-TX and show that it involves modulation of K(+) channel activity and presynaptic protein expression.

[preservation Of The Fertility And The Ovaries In Women With Benign Adnexal Tumors].

To evaluate the sparing of fertility and ovaries in women submitted to surgical treatment for benign adnexal tumors. Between February 2010 and January 2014, 206 patients were included in this observational study as they were submitted to surgical treatment for benign ovarian tumors at CAISM, a tertiary hospital. Fertility sparing surgery was defined as tumorectomy or unilateral salpingoophorectomy without hysterectomy in premenopausal women. Preservation of the ovary occurred when at least one ovary or part of it was mantained. Of the 206 women with benign tumors, 120 (58%) were premenopausal and 86 (42%) were postmenopausal. There were 36 (30%) ovarian germ cell tumors, 31 (26%) epithelial neoplasms and 11 (9%) sex-cord stromal tumors among premenopausal women. In the group of postmenopausal women, 35 (41%) epithelial neoplasms, 27 (31%) sex-cord stromal tumors and 8 (9%) ovarian germ cell tumors were identified. Among 36 women with non-neoplastic ovarian tumors, 21 (58%) had endometriomas and 8 (22%) functional cysts. Among 22 women with extra-ovarian tumors, uterine leiomyomatosis was the most frequent finding (50%). In the group of women who were ≤ 35 years old, 26 (57%) were treated by tumorectomy and 18 (39%) were submitted to unilateral salpingoophorectomy with sparing of the uterus and the contralateral ovary. Women who were ≤ 35 years old were more frequently operated by laparoscopy which was associated with a higher number of fertility sparing procedures when compared to laparotomy (p<0.01). Twenty-six (28%) women submitted to hysterectomy with bilateral salpingoophorectomy were premenopausal. Although there is a trend to perform only tumorectomy in women who are ≤ 35 years old, a significant number of young women is still treated by salpingoophorectomy. Among 36- to 45-year-old women, only 70% had their fertility spared, while 20% had both ovaries removed. However, whenever possible, we must try to preserve the ovaries, mainly in premenopausal women.

37-year-old Female With Intraventricular Mass.

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Desmoid tumor in patients with familial adenomatous polyposis

CONTEXT: Desmoid tumors constitute one of the most important extraintestinal manifestations of familial adenomatous polyposis. The development of desmoids is responsible for increasing morbidity and mortality rates in cases of familial adenomatous polyposis. OBJECTIVES: To evaluate the occurrence of desmoid tumors in familial adenomatous polyposis cases following prophylactic colectomy and to present patient outcome. METHODS: Between 1984 and 2008, 68 patients underwent colectomy for familial adenomatous polyposis at the School of Medical Sciences Teaching Hospital, University of Campinas, SP, Brazil. Desmoid tumors were found in nine (13.2%) of these patients, who were studied retrospectively by consulting their medical charts with respect to clinical and surgical data. RESULTS: Of nine patients, seven (77.8%) were submitted to laparotomy for tumor resection. Median age at the time of surgery was 33.9 years (range 22-51 years). Desmoid tumors were found in the abdominal wall in 3/9 cases (33.3%) and in an intra-abdominal site in the remaining six cases (66.7%). Median time elapsed between ileal pouch-anal anastomosis and diagnosis of desmoid tumor was 37.5 months (range 14-60 months), while the median time between colectomy with ileorectal anastomosis and diagnosis was 63.7 months (range 25-116 months). In 6/9 (66.7%) patients with desmoid tumors, the disease was either under control or there was no evidence of tumor recurrence at a follow-up visit made a mean of 63.1 months later (range 12-240 months). CONCLUSIONS: Desmoid tumors were found in 13.2% of cases of familial adenomatous polyposis following colectomy; therefore, familial adenomatous polyposis patients should be followed-up and surveillance should include abdominal examination to detect signs and symptoms. Treatment options include surgery and clinical management with antiestrogens, antiinflammatory drugs or chemotherapy.

Semiologia neurológica numa população de escolares da primeira série do ensino fundamental

We evaluated children in the first grade of a elementary school using neurological examination. With no previous knowledgement of their educational performance, were invited all children attending five classes of the first grade of an elementary public school chosen randomly, in Itatiba / Sao Paulo / Brazil, whose parents assigned a Commitment Term for participation in this research. Children who missed three evaluations in different days or whose parents did not assigned the Commitment Term were excluded. The Traditional Neurological Examination (ENT) (Lefevre, 1972) was applied. It was considered for normal the measurement of the skull circumference, proposed by Diament & Rodrigues (1976), and the application of all ENT items. The data were stored in a database of the Epi6 Program (Epidemiologic Information), and analyzed by percentage calculation and by the c2 test. The significance level was 0.05. Children evaluated were 124. The ENT results were normal in 87 (70.16%) and altered in 37 (29.83%). Among the alterations, there were observed: light tremor, light muscular hypotonia, speech acquisition delay, macrocephaly, microcephaly, hyperactivity, cranial nerve syndrome, central facial paralysis. One child presented corticospinal tract impairment syndrome of the distal lower extremities.

Qualidade de vida em epilepsia e percepção de controle de crises

The individual affective-cognitive evaluations are important factors that control the way he feels the disease impact in his life. Then, the perception of seizure control is a more important factor to evaluate Quality of Life (QoL) than the illness characteristics, such as the severity, type, sickening period and seizure frequency. This study searched for the relationship among the subjective variables (perception of seizure control) and the illness characteristics to evaluate QoL. The sample consisted of 60 individuals with chronic epilepsy, aging 18 to 70 (M=37.05; SD=11.25), chosen at randon from the ambulatory of epilepsy - HC/UNICAMP, by the Questionnaire 65. The illness characteristics were not significant, except the seizures frequency, when associated to the impairment in QoL among controlled seizures and seizures with frequency higher than 10 per month (p=0.021). The perception of control was significantly associated to QoL (p=0.005).