A problemática dos ativos intangíveis: análise comparativa ao normativo contabilístico português

Objetivo: O reconhecimento contabilístico dos ativos intangíveis tem vindo a gerar alguma controvérsia, dadas as caraterísticas particulares que lhe estão associadas: a dificuldade em identificá-los devido à sua natureza não física e a sua difícil mensuração. No entanto, a caraterística mais importante tem a ver com o grau de incerteza em relação à obtenção de benefícios económicos futuros. Estas caraterísticas fazem com que esses ativos sejam pouco considerados nas demonstrações financeiras das organizações atuais, existindo cada vez maiores exigências das partes interessadas em informação transparente e credível. O ano de 2016 ficará marcado por uma reforma nacional ao nível da contabilidade empresarial e pública. Com a publicação do Decreto-Lei n.º 98/2015, de 2 de junho, os instrumentos contabilísticos do novo Sistema de Normalização Contabilística (SNC) foram aprovados para serem aplicados a períodos que se iniciem a partir 1 de janeiro de 2016. Também a implementação do Decreto-Lei nº 192/2015, de 11 de setembro, trará para as administrações públicas uma uniformidade de procedimentos contabilísticos não existente no setor público em Portugal até então, e cuja obrigatoriedade de aplicação se reporta a 1 de janeiro de 2017. Face ao exposto, o objetivo central deste trabalho é efetuar uma análise comparativa da contabilização dos ativos intangíveis no âmbito do SNC e do SNC-AP (Sistema de Normalização Contabilística para as Administrações Públicas). Desenho/metodologia/abordagem: Investigação qualitativa através da realização de uma análise comparativa ao normativo contabilístico existente no âmbito privado (SNC) e público (SNC-AP). Resultados: A convergência dos normativos SNC e SNC-AP, no que diz respeito aos ativos intangíveis, nos critérios de reconhecimento e mensuração não é plena. No que respeita ao reconhecimento, é dada a possibilidade, no âmbito público, de um elemento ser reconhecido como ativo, mesmo que não produza benefícios económicos futuros para a entidade, desde que possua potencial de serviço. No que à mensuração se refere, na norma aplicada ao setor público o modelo da revalorização é visto como uma alternativa ao modelo do custo, não estando previsto nesse modelo o reconhecimento de perdas por imparidade. Originalidade/valor: Entendemos que as conclusões observadas neste trabalho poderão contribuir para que outros estudos se desenvolvam no âmbito de uma análise conjunta aos normativos contabilísticos adotados em Portugal. Além disso, trata-se de um estudo bastante recente, atendendo à obrigatoriedade de adoção do SNC-AP a partir de 2017.

Análise comparativa da tendência na mortalidade infantil em áreas cobertas e não cobertas pela estratégia saúde da família no município de Garanhuns entre 2003 e 2012

A mortalidade infantil é tida como um indicador sensível para descrever as condições de vida e de saúde de uma população, sendo, portanto, interpretada como a estimativa do risco de um nascido vivo morrer antes de completar o primeiro ano de vida. Esse indicador é considerado elevado quando atinge patamares superiores a 50/1.000 nascidos vivos, médios quando se encontra entre 20 e 49/1.000 e mais baixos quando está até 20/1.000. No Brasil, a Mortalidade Infantil tem evidenciado variações ao longo dos anos, e nas duas últimas décadas esse indicador tem sofrido um acentuado decréscimo, provavelmente devido à melhoria no acesso aos serviços de saúde, ao saneamento básico, redução da taxa de fecundidade, melhoria das condições de vida e implementação de tecnologias na atenção à saúde. O objetivo principal do estudo foi avaliar a tendência na mortalidade infantil no município de Garanhuns no período de 2003 a 2012, segundo áreas cobertas e não cobertas pela estratégia saúde da família. Foi realizado um estudo de série temporal, e para isso foram coletados os dados referentes aos nascidos vivos e óbitos de menores de 01 (um) ano através do Sistema de Informações de Atenção Básica – SIAB, nas áreas cobertas e não cobertas pela estratégia, a fim de estabelecer relação de possível causalidade entre a intervenção e o indicador. Os resultados foram apresentados em gráficos, com a curva da Mortalidade Infantil no município de Garanhuns entre os anos de 2003 e 2012 segmentado através das áreas cobertas e não cobertas pela estratégia saúde da família ao longo do mesmo período. Após a análise dos resultados, observou-se uma tendência de queda no coeficiente de mortalidade infantil tanto nas áreas cobertas pela estratégia saúde da família quanto nas áreas cobertas pelo PACS, e que não foi possível estabelecer isoladamente uma maior redução da mortalidade infantil em áreas cobertas pela estratégia. No entanto, os resultados das ações desenvolvidas pela estratégia saúde da família são consistentes e plausíveis de causar impacto no declínio da mortalidade infantil, sobretudo as ações voltadas para a saúde da mulher e da criança

Análise comparativa da imunoexpressão de GLUT-1, GLUT-3 e M-CSF em lesão periférica e central de células gigantes

The peripheral giant cell lesion ( PG CL ) and the central giant cell lesion ( CGC L) are lesions histologically similar affecting the head and neck region . The study aimed to analyze the immunohistochemical expression of markers GLUT - 1 , GLUT - 3 and M - CSF in a series of cases of PGCL and CGCL , in trying to understand the different biological behavior of these pathologies . The sample consisted of 20 tissue specimens of PGCL 20 central lesion of not aggressive giant cell ( CLNAGC) and 20 central lesi on of aggressive giant cell ( CLAGC), coming from the Pathology Unit of Oral Pathology of the Department of Dentistry of UFRN . W as performed the s emi - quantitative and qualitative analysis of immunohistochemical expression of the markers in giant cells and m ononuclear cells . In relation to the GLUT - 1, it was found a statistically significant difference (p < 0.05) in the number of mononuclear cells immunomarked between the PGCL and the CLNAGC and between the PGCL and CLAGC . Regarding the intensity of staining w as also observed a statistically significant difference both at the mononuclear cells as in giant cells between PL and CLNAGC and between PGCL and CLAGC , at the giant cells there was also a statistically significant difference between the CLNAGC and CLAGC . In relation to GLUT - 3 , was found a statistically significant difference between PGCL and CLAGC and between CLAGC and CLNAGC in amount of mononuclear cells immunomarked . Regarding the intensity of labeling for such protein was found a statistically signifi cant difference at the giant cells between PL and CLAGC . To the M - CSF was observed only a statistically significant difference in the intensity of labeling at the mononuclear cells between PGCL and CLNAGC and between PGCL and CLAGC . Based on these results, we can conclude the participation of GLUT - 1, GLUT - 3 and M - CSF in the pathogenesis of the lesions studied. The bigger immunostaining of these proteins in mononuclear cells show that these cells perform a higher metabolic activity and osteoclastogenic, espe cially in CLAGC . It was found that the mononuclear cells were more related to the pathogenesis of the studied lesions than properly the giant s cell s.

Análise comparativa da imunoexpressão do IMP-3 e Ki-67 em queilites actínicas e carcinoma epidermóide de lábio inferior

Epithelial changes observed in actinic cheilitis (AC) and squamous cell carcinoma of the lower lip (LLSCC) are mainly caused by chronic exposure to ultraviolet rays (UV) and are studied using different immunohistochemical markers trying to evaluate the process of carcinogenesis. The objective of this study was to comparatively evaluate the expression of Ki-67 proteins and IMP-3 in AC and LLSCC to contribute with additional information on carcinogenesis in lower lip. A total of 33 cases of AC and 33 cases of LLSCC were studied, analyzed the clinical and pathological features and immunostaining of Ki-67 and IMP-3. Immunohistochemical analysis of Ki-67 was made through the determination of the proliferation index (PI) and subsequent classification of the cases according to the scores: 0 (0% positive cells) +1 (≤30%) + 2 (> 30% and ≤60%) and +3 (> 60%). For statistical tests cases were classified as unmarked (score 0), low expression (score +1) and high expression (scores +2 and +3). For the expression of IMP-3, the percentage of immunostained epithelial cells was established, and assigned scores: 0 (corresponding to 0%), +1 (up to 30% of positive cells); +2 (From 30% to 60% of immunostained cells) and +3 (over 60% of positive cells). Statistical tests chi-square test, Mann-Whitney and Wilcoxon were used. The significance level was 5%. Most AC chaos was male (78.8%) with mean age of 50 years and cases of LLSCC also were male (69.89%) with an average of 62 years. The Ki-67 was expressed in all cases of AC and in cases of LLSCC, predominantly in the two injuries the score 2, corresponding to 81.8% of cases in ACs and 54.5% in the CELI. The expression of IMP-3 in ACs occurred in 72.7% of cases, predominantly in 36.3% of LLSCC cases score 1. Already in the IMP-3 was expressed in 60.6% of cases, especially in 27.3% of the score of the cases 3. These results allow us to conclude that the expression of IMP3 and proliferative activity are early events in carcinogenesis independently lower lip state of change.

Avaliação comparativa da eficácia dos meios de diagnóstico das vulvovaginites: implantação de tecnologia no ensino prático da ginecologia

Inaccurate diagnosis of vulvovaginitis generates inadequate treatments that cause damages women's health. Objective: evaluate the effectiveness of methods when diagnosing vulvovaginitis. Method: a cross-sectional study was performed with 200 women who complained about vaginal discharge. Vaginal smear was collected for microbiological tests, considering the gram stain method as gold standard. The efficacy of the available methods for diagnosis of vaginal discharge was assessed (sensitivity, specificity, positive predictive value and negative predictive value). Data were inserted to Graphpad Prism 6, for statistical analysis. Results: the following results were obtained: wet mount for vaginal candidiasis: sensitivity = 31%; specificity = 97%; positive predictive value (PPV) = 54%; negative predictive value (NPV) =93%; accuracy = 91%. Wet mount for bacterial vaginosis: sensitivity = 80%; specificity =95%; positive predictive value (PPV) = 80%; negative predictive value (NPV) = 95%; accuracy = 92%. Syndromic approach for bacterial vaginosis: sensitivity = 95%; specificity=43%; positive predictive value (PPV) =30%; negative predictive value (NPV) = 97%; accuracy = 54%. Syndromic approach for vaginal candidiasis: sensitivity = 75%; specificity =91%; positive predictive value (PPV) = 26%; negative predictive value (NPV) = 98%; accuracy = 90%. Pap smear for vaginal candidiasis: sensitivity = 68%, specificity = 98%; positive predictive value (PPV) = 86%; negative predictive value (NPV) =96%; accuracy = 96%. Pap smear for bacterial vaginosis: sensitivity = 75%; specificity = 100%; positive predictive value (PPV) = 100%; negative predictive value (NPV) =94%; accuracy = 95%. There was only one case of vaginal trichomoniasis reported – diagnosed by oncological cytology and wet mount – confirmed by Gram. The syndromic approach diagnosed it as bacterial vaginosis. From the data generated and with support on world literature, the Maternidade Escola Januário Cicco’s vulvovaginitis protocol was constructed. Conclusion: Pap smear and wet mount showed respectively low and very low sensitivity for vaginal candidiasis. Syndromic approach presented very low specificity and accuracy for bacterial vaginosis, which implies a large number of patients who are diagnosed or treated incorrectly.

Performance comparativa entre R437A e R134A paradrop-in em um condicionador de ar automotivo

The reduction in energy consumption is the main requirement to be satisfied in refrigeration and air conditioning by mechanical vapor compression system. In automotive system isn´t different. Thermal analyses in these systems are crucial for a better performance in automotive air conditioner. This work aims to evaluate the conditions of use of R134A refrigerant (used in vehicles) and compare with R437A (alternative refrigerant), varying the speed of the electric fan in the evaporator. All tests were performed in automotive air conditioning unit ATR600, simulating the thermal conditions of the system. The equipment is instrumented for data acquisition temperature, condensation and evaporation pressures and electrical power consumed to determine the coefficient of performance of the cycle. The system was tested under rotations of 800, 1600 and 2400 rpm with constant load of R- 134a. It occurred with the same conditions with R437A. Both recommended by the manufacturer. The results show that the best system performance occurs in the rotation of 800 RPM for both refrigerants.

Análise comparativa de diferentes configurações de poços no processo de combustão in-situ

With an increasing number of mature fields, heavy oil recovery has performed one of the great challenges of the oil industry. The Brazilian Northeast, for example, has numerous heavy oil reservoirs are explored with the use of thermal methods. Among the types of methods used for heavy oil, there is the method of in-situ combustion, a technique in which heat is produced within the container, unlike the injection of heated fluid when the heat is generated at the surface and transported to the reservoir. In this type of process, it is common to use vertical wells as injectors and producers. However, methods which use horizontal wells like oil producers are increasingly studied because of greater contact area between the formation and combustion front. Thus, the main objective of this work was to study the different configurations of wells (CIS THAITM and CAGD) in the process of in-situ combustion in oil recovery using a semi-synthetic tank with Brazilian Northeast features. The method "toe-to-heel air injection" (THAITM) is a process of enhanced oil recovery, which is the integration of in-situ combustion with technological advances in drilling horizontal wells. This method uses horizontal wells such as oil producers, keeping vertical injection wells for injecting air. The oil drain process by differential gravitational assisted with combustion (CAGD) is an integrated, in this configuration the horizontal injector well is drilled at the top formation with a horizontal production well in the lower section. The simulations were performed in a commercial program of thermal processes, called "STARS" (Steam, Thermal, and Advanced Processes Reservoir Simulator), the company CMG (Computer Modelling Group). An analysis of the air flow injection was performed and it was found that each method had a maximum injection to the base model, a show that through this air injection limit was reduced cumulative production of oil. Analyses of operating parameters were used: injection flow, configuration and completion of wells. In the sensitivity analysis we found that the air injection flow showed greater influence on THAI method, since the CIS method the completion of the wells was the most influential parameter and CAGD configuration wells showed the greatest influence in the recovered fraction. The economic results have shown that the best case obtained in CAGD method because, despite having higher initial cost showed the best financial return compared to the best cases the CIS and THAI.

Análise comparativa de diferentes configurações de poços no processo de combustão in-situ

With an increasing number of mature fields, heavy oil recovery has performed one of the great challenges of the oil industry. The Brazilian Northeast, for example, has numerous heavy oil reservoirs are explored with the use of thermal methods. Among the types of methods used for heavy oil, there is the method of in-situ combustion, a technique in which heat is produced within the container, unlike the injection of heated fluid when the heat is generated at the surface and transported to the reservoir. In this type of process, it is common to use vertical wells as injectors and producers. However, methods which use horizontal wells like oil producers are increasingly studied because of greater contact area between the formation and combustion front. Thus, the main objective of this work was to study the different configurations of wells (CIS THAITM and CAGD) in the process of in-situ combustion in oil recovery using a semi-synthetic tank with Brazilian Northeast features. The method "toe-to-heel air injection" (THAITM) is a process of enhanced oil recovery, which is the integration of in-situ combustion with technological advances in drilling horizontal wells. This method uses horizontal wells such as oil producers, keeping vertical injection wells for injecting air. The oil drain process by differential gravitational assisted with combustion (CAGD) is an integrated, in this configuration the horizontal injector well is drilled at the top formation with a horizontal production well in the lower section. The simulations were performed in a commercial program of thermal processes, called "STARS" (Steam, Thermal, and Advanced Processes Reservoir Simulator), the company CMG (Computer Modelling Group). An analysis of the air flow injection was performed and it was found that each method had a maximum injection to the base model, a show that through this air injection limit was reduced cumulative production of oil. Analyses of operating parameters were used: injection flow, configuration and completion of wells. In the sensitivity analysis we found that the air injection flow showed greater influence on THAI method, since the CIS method the completion of the wells was the most influential parameter and CAGD configuration wells showed the greatest influence in the recovered fraction. The economic results have shown that the best case obtained in CAGD method because, despite having higher initial cost showed the best financial return compared to the best cases the CIS and THAI.

Identidade e imagem da marca: uma análise comparativa em uma empresa do setor de serviços de telecomunicações

In a highly connected society, avid for information and technological innovations, constantly changing the consumption patterns, the brand management strategy occupies a growing place. Allied with the increased competition among companies, the brand that can differentiate in consumers’ minds becomes strong. This aspect is even more important in the service industry, where the consumer experience, the definition and support of the brand’s values are vital to the continued strength of both your identity and image. These aspects are seen as a process of communication in which the way the image is developed in the minds of consumers comes from how identity is constructed and transmitted to them (DE CHERNATONY; DRURY; SEGAL-HORN, 2004). Considering the dynamic and complex scenario, this study aims to identify and analyze the possible convergences or divergences between the identity built by the organization and the brand image perceived by consumers of a telecommunications services company. To achieve this objective, the model proposed by De Chernatony, Drury and Segal-Horn (2004) was used as a theoretical basis, which addresses the transformation of identity in brand image, specifically under the perspective of Pontes (2009). For him, customers are more motivated to buy and consume products that they believe that take a complementary image that they have of themselves, and proposes the existence of multiple selves: the perceived, which refers to the employees and the organization’s management opinions on the brand; the ideal, which deals with effective brand identity thought by its leaders, the vision of what it should be; social, which shows how managers think that consumers see it; the apparent, formed by the image of the brand by customers; and finally the real self, that would be an integrated composite of all of these visions. In this regard, a case study was made in a telecommunications company with regional actions, from a qualitative and quantitative approach. It was identified the company’s vision through semi-structured interviews with marketing managers and analysis of documents related to the brand strategy. The point of view of consumers was addressed for text mining techniques applied to internal unstructured data coming from the collection of posts made on Facebook and Twitter, related to the brand, and customer interaction with the company through these social networks. The results showed the importance of the concepts of identity and brand image, and how they are interrelated. Moreover, the qualitative analysis it was shown that the vision of marketing executives is quite close and in line with the Brand Book, showing that there is a cohesive and well disseminated speech internally in the organization. On the other hand, when evaluating the customer's point of view there was no specific comments on the brand, and it was not possible to identify the evaluation of Algar Telecom image by consumers. Nevertheless, other relevant aspects could be identified for the consolidation of the brand identity, as the occurrence of a number of complaints, especially regarding the internet as well as the concern of customers for the quality of the provision of services.

Avaliação comparativa da remodelação óssea periimplantar em implantes com junção cone-morse e hexágono externo: estudo clínico randomizado controlado, duplo cego, boca dividida

Background: Several theories, such as the biological width formation, the inflammatory reactions due to the implant-abutment microgap contamination, and the periimplant stress/strain concentration causing bone microdamage accumulation, have been suggested to explain early periimplant bone loss. However, it is yet not well understood to which extent the implant-abutment connection type may influence the remodeling process around dental implants. Aim: to evaluate clinical, bacteriological, and biomechanical parameters related to periimplant bone loss at the crestal region, comparing external hexagon (EH) and Morse-taper (MT) connections. Materials and methods: Twelve patients with totally edentulous mandibles received four custom made Ø 3.8 x 13 mm implants in the interforaminal region of the mandible, with the same design, but different prosthetic connections (two of them EH or MT, randomly placed based on a split-mouth design), and a immediate implant- supported prosthesis. Clinical parameters (periimplant probing pocket depth, modified gingival index and mucosal thickness) were evaluated at 6 sites around the implants, at a 12 month follow-up. The distance from the top of the implant to the first bone-to-implant contact – IT-FBIC was evaluated on standardized digital peri-apical radiographs acquired at 1, 3, 6 and 12 months follow-up. Samples of the subgingival microbiota were collected 1, 3 and 6 months after implant loading. DNA were extracted and used for the quantification of Tanerella forsythia, Porphyromonas gingivalis, Aggragatibacter actinomycetemcomitans, Prevotella intermedia and Fusobacterium nucleatum. Comparison among multiple periods of observation were performed using repeated-measures Analysis of Variance (ANOVA), followed by a Tukey post-hoc test, while two-period based comparisons were made using paired t- test. Further, 36 computer-tomographic based finite element (FE) models were accomplished, simulating each patient in 3 loading conditions. The results for the peak EQV strain in periimplant bone were interpreted by means of a general linear model (ANOVA). Results: The variation in periimplant bone loss assessed by means of radiographs was significantly different between the connection types (P<0.001). Mean IT-FBIC was 1.17±0.44 mm for EH, and 0.17±0.54 mm for MT, considering all evaluated time periods. All clinical parameters presented not significant differences. No significant microbiological differences could be observed between both connection types. Most of the collected samples had very few pathogens, meaning that these regions were healthy from a microbiological point of view. In FE analysis, a significantly higher peak of EQV strain (P=0.005) was found for EH (mean 3438.65 µ∑) compared to MT (mean 840.98 µ∑) connection. Conclusions: Varying implant-abutment connection type will result in diverse periimplant bone remodeling, regardless of clinical and microbiological conditions. This fact is more likely attributed to the singular loading transmission through different implant-abutment connections to the periimplant bone. The present findings suggest that Morse-taper connection is more efficient to prevent periimplant bone loss, compared to an external hexagon connection.

Relaciones interétnicas en el Fuerte San José (Patagonia, siglo XVIII). Una aproximación comparativa

El presente trabajo tiene por objeto presentar la primera aproximación a las relaciones interétnicas en el escenario del Fuerte San José y el Puesto de la Fuente, desde una perspectiva histórica y arqueológica. En particular, presentaremos los primeros resultados de las investigaciones históricas respecto de la problemática mencionada, sobre la base de información inédita analizada hasta el momento. Para ello nos centraremos en los primeros diez años de vida en el Fuerte (1779-1789) y estableceremos una comparación con los otros dos asentamientos que formaron parte del plan de poblamiento español de las costa patagónica (siglo XVIII): el Fuerte Nuestra Señora del Carmen y la Nueva Colonia de Floridablanca, a los efectos de destacar la particularidad del Fuerte San José en el marco de la variabilidad de la estructuración de las relaciones interétnicas en las colonias patagónicas.

Avaliação de Desempenho Organizacional: Análise Comparativa dos Modelos Teóricos e Pesquisa de Aplicação nas Instituições de Ensino Superior da Região Metropolitana de São Paulo

As Instituições de Ensino Superior (IES) brasileiras têm passado por grandes desafios devido ao aumento da concorrência. Paralelamente, no campo da Administração, um tema que tem sido estudado de forma recorrente são os modelos de avaliação organizacional. Nesse contexto, foi realizada uma pesquisa com o objetivo de identificar e comparar os principais métodos e indicadores de avaliação de desempenho organizacional desenvolvidos na literatura e sua forma de utilização nas IES da Região Metropolitana de São Paulo – RMSP. Com base em análise sistematizada da bibliografia consultada foram identificados 19 modelos de avaliação de desempenho, resumindo-se suas principais características, pontos fortes e fracos. Realizou-se, adicionalmente, uma análise comparativa destes modelos com base na consideração de 18 aspectos classificados em 5 grupos: clientes e mercado; econômico-financeiros; gestão e organização; recursos humanos; e sociedade em geral. Por meio de «survey» junto aos gestores de 14 significativas IES foram identificados seus formatos e indicadores de avaliação de desempenho organizacional constatando-se que a maioria realiza avaliação de desempenho por meio de modelos, sendo o «The Balanced Scorecard» o mais utilizado. Entre os 19 indicadores de desempenho pesquisados, os quatro utilizados com mais frequência e também considerados de maior importância pelas IES são os relacionados: à demanda por ensino; aos clientes, ou alunos; à qualidade e eficiência dos processos; e a aspectos econômico-financeiros. É possível levantar a hipótese de que a importância dos dois primeiros deve-se ao fato de serem relevantes direcionadores de receita, a do terceiro, ser direcionador de custo, e a do quarto, ser a síntese dos resultados.