The multidimensional character of accounting numbers

This paper takes as its motivation debates surrounding the multiplicity of functions of accounting information. We are in particular interested in the existential function of accounting numbers and argue that numerical signs having discursive possibilities may acquire new meanings through reframing. Drawing on Goffman’s (1974) frame analysis and Vollmer’s (2007) work on three-dimensional character of numerical signs, we explore the ways in which numbers can go through instantaneous transformations and tell a new kind of story. In our analysis, we look at the main historical developments and current controversies surrounding accounting practice with a specific focus on scandals involving numerical signs as moments where our understandings and the discursive function of previously inoffensive signs shifts through a collective involvement. We map the purpose and usefulness of Vollmer’s three-dimensional framework in the analysis of selected financial accounting practices and scandals as examples of instances where numbers are reframed to suddenly perform a different existential function in context of their calculative and symptomatic dimensions.

Dystrophin-related protein, utrophin, in normal and dystrophic human fetal skeletal muscle.

Dystrophin is the product of the Duchenne muscular dystrophy (DMD) gene. Dystrophin-related protein (utrophin), an autosomal homologue of dystrophin, was studied in skeletal muscle from normal fetuses aged 9-26 weeks and one stillbirth of 41 weeks' gestation, and compared with low- and high-risk DMD fetuses aged 9-20 weeks. Utrophin was present at the sarcolemma from before 9 weeks' gestation, although there was variability in intensity both within and between myotubes. Sarcolemmal immunolabelling became more uniform, and levels of utrophin increased to a maximum at approximately 17-18 weeks. Levels then declined, until by 26 weeks sarcolemmal labelling was negligible and levels were similar to adult control muscle. By 41 weeks there was virtually no sarcolemmal labelling, although immunolabelling of capillaries was bright. Similar results were obtained with normal and DMD fetal muscle. Utrophin is therefore expressed in the presence and absence of dystrophin and down-regulated before birth in normal fetal muscle fibres. Samples were not available to determine whether or when, utrophin levels decline in DMD fetal muscle. On Western blots, utrophin was shown to have a smaller relative molecular mass than adult dystrophin, but similar to the fetal isoform. Blood vessels were brightly immunolabelled at all ages, although utrophin immunolabelling of peripheral nerves increased with gestational age.

Distributed access control and privacy for the internet of me

This article presents an experimental scalable message driven IoT and its security architecture based on Decentralized Information Flow Control. The system uses a gateway that exports SoA (REST) interfaces to the internet simplifying external applications whereas uses DIFC and asynchronous messaging within the home environment.

Problems with accessibility to health services by persons with disabilities in Sao Paulo, Brazil

Purpose. To describe the occurrence of self-reported problems of accessibility to health services used by persons with disabilities in terms of social and health services variables. Methods. We performed a cross-sectional household survey designed to assess problems with accessibility to health services faced by persons with disabilities. We interviewed 333 persons in Sao Paulo city, in 2007. Variables related to the presence of accessibility problems, disabilities, gender, age, family head income, ethnicity, use of health services and others were analysed using frequencies, percentages, chi(2)-test, ANOVA and Poisson regression models. Results. 15.92% of the interviewed persons reported problems with accessibility to health services. Persons having multiple (prevalence ratios; PR = 2.91) or mobility disability (PR = 6.46) had more problems with accessibility than persons with hearing disability. Persons younger than 78 years old had more problems with accessibility; those who needed help to go to the health service (PR = 3.01) also. Conclusions. Persons with multiple or mobility disability, younger than 78 years, and those who needed help of others to go to the health service were more likely to have problems with accessibility to health services. This information could be one of the first steps to the management and/or planning of appropriate health services for persons with disabilities.

A new type of Brazilian propolis: Prenylated benzophenones in propolis from Amazon and effects against cariogenic bacteria

Ethanol extracts of four propolis samples (E1-E4) from Manaus (Brazilian Amazon) were analysed by HPLC/DAD/ESI-MS/MS and GC/EIMS. The major constituents of E2 and E4 were analysed by NMR ((1)H and (13)C) and ESI/MS/MS. The main constituents of E2 and E4 are polyprenylated benzophenones: 7-epi-nemorosone, 7-epi-clusianone (major E4 constituents), xanthochymol and gambogenone (major E2 constituents), making up a chemical profile so far unreported for Brazilian propolis. Aristhophenone, methyl insigninone, 18-ethyloxy-17-hydroxy-17,18-dihydroscrobiculatone B, and derivatives of dimethyl weddellianone A and B, propolones, and a scrobiculatone derivative, were detected as minor constituents. Triterpenoids (beta-amyrins, beta-amyrenone, lupeol and lupenone) were ubiquitous and predominant in El and E3. The extracts E2 and E4 were highly active against the cariogenic bacteria Streptococcus mitis, Streptococcus mutans and Streptococcus salivarius. E2 was more active than E4, probably due to a higher content of 2-epi-nemorosone, while the latter was richer in di-hydroxylated compounds. (C) 2010 Elsevier Ltd. All rights reserved.

A new Amphisbaena with chevron-shaped anterior body annuli from state of Pernambuco: Brazil (Squamata: Amphisbaenidae)

A new species of Amphisbaena is described from Fazenda Porto Seguro, municipality of Buique, state of Pernambuco, in the Caatingas of northeastern Brazil based on four specimens. The new species is a small and slender amphisbaenian with four precloacal pores, 333-337 body annuli, 22-23 tail annuli with discrete evidence of an autotomic site on the 10-12 tail annuli, and 14 dorsal and 17-18 ventral segments per annuli at midbody. The high number of body annuli, the presence of chevron-shaped anterior body annuli, and the fusion of frontal scales distinguish Amphisbaena supernumeraria sp. nov. from its congeners.

A new microteiid lizard of the genus Acratosaura (Squamata: Gymnophthalmidae) from Serra do Sincora, State of Bahia, Brazil

A new species of the genus Acratosaura is described on the basis of two specimens obtained at the ""campos rupestres"" (rocky meadows) near Mucuge municipality, state of Bahia, Brazil. Acratosaura spinosa sp. nov., has ear openings and eyelids, pentadactyl limbs lacking a claw on first toe, a single frontonasal, prefrontals, frontoparietals, parietals, interparietals, occipitals, no collar fold, three pairs of genials, three supraoculars and three superciliaries and is further characterized by presenting 28-31 rows of strongly keeled, lanceolate and imbricate dorsal scales, sides of the neck with keeled scales, striate temporal scales, four longitudinal and 17-18 transverse rows of smooth ventral scales, 28-30 scales around the body, 14 and 19-20 infradigital lamellae under finger IV and toe IV, respectively, 13 total preanal and femoral pores in male, absent in female. The new species differs strikingly in color pattern from its only congener A. mentalis. The two species occur sympatricaly in the high altitude open habitats near the type locality.

Isolation of a lectin and a galactoxyloglucan from Mucuna sloanei seeds

A lectin and a galactoxyloglucan were characterized from Mucuna sloanei seed cotyledons. The galactoxyloglucan, isolated by water extraction and ethanol precipitation, had Glc:Xyl:Gal proportions in a molar ratio of 1.8:1.7:1.0 and a molar mass (M(w)) of 1.6 x 10(6) g mol(-1). The lectin (sloanin), isolated from the same seed by affinity chromatography on cross-linked Adenanthera pavonina galactomannan, gave two protein bands by SDS-PAGE (36 and 34 kDa) and one peak by gel filtration (63.6 kDa). Its N-terminal sequence indicated similar to 69% identity with soybean agglutinin to leguminous lectins. Circular dichroism (CD) spectra established that sloanin predominantly contains beta-sheet structures. Sloanin has similar to 5.5% carbohydrate and displayed hemagglutinating activity against rabbit and enzyme treated human erythrocytes, inhibited only by D-Gal containing sugars. The interaction between sloanin and storage cell-wall galactoxyloglucan was tested by affinity chromatography and fluorescence spectroscopy. (C) 2009 Elsevier Ltd. All rights reserved.

Reflexos do plano real sobre as financeiras

Neste artigo analisamos um setor específico da intermediação financeira, particularmente afetado pelas medidas de contenção ao crédito implantadas no contexto do Plano Real, ao final de 1994, com o objetivo de analisar o ocorrido sob a ótica do agente regulado. Neste período, algumas instituições de crédito tiveram seus negócios ampliados, ao mesmo tempo em que, para outras, houve redução. Com base nos demonstrativos contábeis de oito SCFIs independentes (não vinculadas a bancos múltiplos) referentes aos exercícios de 1994 e 1995, estabelecem-se alguns resultados indicativos do desempenho desse segmento neste último ano. Conclui-se que a rentabilidade do patrimônio líquido das instituições analisadas apresentou uma redução da ordem de 32%, passando de 25,31% em 1994 para 17,18% em 1995. Trata-se de um resultado melhor do que o obtido pelo conjunto de bancos múltiplos de pequeno porte, cuja rentabilidade caiu de 20,2% em 1994 para 4,3% em 1995.

Association of haplotypes in the IL8 gene with susceptibility to chronic periodontitis in a Brazilian population

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

Synthesis of KNbO3 nanostructures by a microwave assisted hydrothermal method

One-dimensional nanostructures of KNbO3 have attracted a great interest in the scientific community, mainly because of their promising application as nanoelectromechanical systems (NEMS). However, the synthesis of KNbO3 structures becomes complex due to the natural tendency to form non-stoichiometric potassium niobates. In this context, we report on the crystallization of one-dimensional KNbO3 nanostructures through the reaction between Nb2O5 and KOH under microwave-assisted hydrothermal synthesis (M-H). The use of this synthesis method made possible a very fast synthesis of singlecrystalline powders. Based on SEM, TEM and XRD characterizations, the influence of the synthesis time and the reactants concentration in the structure and morphology of the resultant KNbO3 was established. The conditions that favor the crystallization of nanofingers were determined to be small amounts of Nb2O5 and short reaction times. (C) 2008 Elsevier B.V. All rights reserved.

Birds from cerradão woodland, an overlooked forest of the Cerrado region, Brazil

O Cerrado ainda recebe pouca atenção no que diz respeito à ornitologia embora seja a única savana tropical do mundo considerada um hotspot de biodiversidade. O cerradão é uma das fisionomias menos conhecidas e mais desmatadas do bioma e poucos levantamentos avifaunísticos foram realizados nessas florestas. Para revisar os estudos sobre aves de cerradão e complementar os poucos inventários já existentes realizados nesse tipo florestal no estado de São Paulo, foi realizado um levantamento bibliográfico dos estudos publicados sobre aves de cerradão. Adicionalmente foi conduzido um levantamento das aves de um fragmento de cerradão de 314 ha localizado na região central do estado de São Paulo, Brasil, entre setembro de 2005 e dezembro de 2006 com a utilização de transecções lineares com raio ilimitado de detecção. de 95 estudos envolvendo aves de cerradão, apenas 17 (18%) discriminaram espécies registradas dentro desta fisionomia daquelas que obtiveram registros em outros ambientes de Cerrado. Exceto por um estudo, nenhuma outra investigação encontrou mais de 64 espécies de aves neste ambiente, resultado compartilhado com diversas regiões do Brasil e também da Bolívia. Diferenças no número de espécies entre cerradões não puderam ser atribuídas à degradação dos ambientes estudados ou tamanho de fragmento. Considerando os registros de cerradões no Brasil e na Bolívia, a compilação de dados acumulou 250 espécies distribuídas em 36 famílias e 15 ordens. Durante nossos trabalhos de campo em localidade do interior paulista foram registradas 48 espécies distribuídas em 20 famílias, incluindo o fruxu-do-cerradão (Neopelma pallescens), ameaçada em São Paulo, e o soldadinho (Antilophia galeata), quase ameaçada no estado e endêmica do Cerrado. Dentre as espécies mais abundantes no fragmento, nenhuma delas é ameaçada ou endêmica do bioma.

Síndrome das pernas inquietas: Diagnóstico e tratamento. Opinião de especialistas Brasileiros

This article contains the conclusions of the November 17-18, 2006 meeting of the Brazilian Study Group of Restless Legs Syndrome (GBE-SPI) about diagnosis and management of restless legs syndrome (RLS). RLS is characterized by abnormal sensations mostly but not exclusively in the legs which worsen in the evening and are improved by motion of the affected body part. Its diagnosis is solely based on clinical findings. Therapeutic agents with efficacy supported by Class I studies are dopamine agonists, levodopa and gabapentine. Class II studies support the use of slow release valproic acid, clonazepan and oxycodone. The GBE-SPI recommendations for management of SPI are sleep hygiene, withdrawal of medications capable of worsening the condition, treatment of comorbidities and pharmacological agents. The first choice agents are dopaminergic drugs, second choice are gabapentine or oxycodone, and the third choice are clonazepan or slow release valproic acid.