Provisionamento de processos judiciais e administrativos : análise crítica e propostas de boas práticas

O presente trabalho examina as normas brasileiras relativas ao provisionamento e à divulgação de passivos contingentes com vistas especificamente à sua aplicação para processos judiciais e administrativos, que representam o tipo de passivo contingente que mais impacta o resultado da maior parte das companhias nacionais, de todos os segmentos. O texto das normas, portanto, é confrontado com a realidade prática do mercado e as especificidades inerentes aos processos judiciais e administrativos. Além de contextualizar e explicar o funcionamento das regras aplicáveis, com destaque para o Pronunciamento Técnico nº. 25, do Comitê de Pronunciamentos Contábeis, que se tornou obrigatório para as companhias abertas por meio da Deliberação CVM nº. 594, de 15 de setembro de 2009, é realizada sua análise crítica, identificando omissões que podem dificultar o desempenho das atividades de provisionamento de tais demandas pelos profissionais competentes, fomentando a falta de uniformidade desses registros entre as demonstrações financeiras das companhias, bem como possibilitando o gerenciamento de resultados. Em seguida, são avaliadas e propostas soluções para os problemas identificados, com destaque para o estabelecimento de valores percentuais aos critérios de classificação de risco e a definição de critérios para classificação de risco de perda e mensuração de valores de passivos contingentes, organizadas em forma de diretrizes de boas práticas de provisionamento e de divulgação de passivos contingentes decorrentes de processos judiciais e administrativos.

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

Associação entre classe econômica e estresse na ocorrência da disfunção temporomandibular

Objetivou-se neste estudo verificar a associação da classe econômica e do estresse com a ocorrência de disfunção temporomandibular (DTM). A população deste estudo constituiu-se de uma amostra estatisticamente significativa de 354 indivíduos de ambos os sexos, pertencentes a diferentes classes econômicas da zona urbana do município de Piacatu, São Paulo, Brasil. Para isso, utilizou-se o Critério de Classificação Econômica Brasil (CCEB) para a estratificação econômica da população. Retirou-se uma amostra de cada estrato, na qual aplicou-se o Questionário de Fonseca para verificar o grau de DTM, e a Escala de Reajustamento Social (SRRS) para verificar o grau de estresse. Os dados coletados foram tabulados por meio do programa Epi Info 2000, versão 3.2, e analisados estatisticamente por meio do Teste Qui-Quadrado, com nível de significância de 5%. Os chefes das famílias foram assim distribuídos: 4 famílias pertencentes à Classe A2, 14 à Classe B1, 25 à Classe B2, 112 à Classe C, 174 à Classe D e 25 à Classe E. Após a análise estatística não foi observada associação significativa entre classe econômica e disfunção temporomandibular (DTM); entretanto, a mesma ocorreu entre estresse e DTM (p<0,01). A classe econômica não influencia na ocorrência de DTM, mas existe associação direta entre estresse e disfunção temporomandibular.

Geochemical Study of the Itabirite Iron Ores of the Alegria Mine - Quadrilátero Ferrífero, Minas Gerais, Brazil

The iron ores of Alegria mine are composed of itabirites enclosing minor bodies of high-grade ores. The itabirites are classified according to mineralogical composition in five types: martite-rich, goethite-rich, specularite-rich, magnetite-rich and anphibolite-rich ores. The hematites are martite-rich, magnetite-rich, specularite-rich and more rarely, amphibolite-rich. Other classification criteria of the ores are based on the physical properties and the degree of compaction. As such, the itabirites and hematites can be classified as hard, friable and soft types. The mineralogical/textural evolution of the ores is linked to the pressure and temperature conditions that accompanied the tectonic processes in anphibolite facies and the different degrees of subsequent surficial weathering processes. Petrographic and microstructural studies indicate that the magnetite and amphibole bearing itabirites represent the parent rocks that created the other itabirites and that the specularite itabirites and the hard martite types are related to silica dissolution and redeposition in zones of high and low strain. Most of itabirites ores correspond to chert oxide facies banded iron formation, except the goethite and amphibole bearing itabirite that resemble a silicate or oxide-silicate facies with minor carbonate impurities. The great mass and pods of soft martite itabirites are probably shaley oxide facies BIFs with little volcanic contribution. Trace element contents of the Alegria's itabirites show strong dissimilarities with BIFs associated with volcanism (Algoma type), but closely ressemble to the Lake Superior type, with high content in Cr, Co and low V, Ni, Cu and Zn. Although the absolute contents of REE present in the Alegria's itabirites are, in general very low, the pattern when normalised by NASC is similar to the great majority of the Archean and Paleoproterozoic BIFs elsewhere in the world, and characterised by positive Eu anomaly.

Juvenile localized scleroderma: Clinical and epidemiological features in 750 children. An international study

Objective. Juvenile localized scleroderma (JLS) includes a number of conditions often grouped together. With the long-term goal of developing uniform classification criteria, we studied the epidemiological, clinical and immunological features of children with JLS followed by paediatric rheumatology and dermatology centres. Methods. A large, multicentre, multinational study was conducted by collecting information on the demographics, family history, triggering environmental factors, clinical and laboratory features, and treatment of patients with JLS. Results. Seven hundred and fifty patients with JLS from 70 centres were enrolled into the study. The disease duration at diagnosis was 18 months. Linear scleroderma (LS) was the most frequent subtype (65%), followed by plaque morphea (PM) (26%), generalized morphea (GM) (7%) and deep morphea (DM) (2%). As many as 15% of patients had a mixed subtype. Ninety-one patients (12%) had a positive family history for rheumatic or autoimmune diseases; 100 (13.3%) reported environmental events as possible trigger. ANA was positive in 42.3% of the patients, with a higher prevalence in the LS-DM subtype than in the PM-GM subtype. Scl70 was detected in the sera of 3% of the patients, anticentromere antibody in 2%, anti-double-stranded DNA in 4%, anti-cardiolipin antibody in 13% and rheumatoid factor in 16%. Methotrexate was the drug most frequently used, especially during the last 5 yr. Conclusion. This study represents the largest collection of patients with JLS ever reported. The insidious onset of the disease, the delay in diagnosis, the recognition of mixed subtype and the better definition of the other subtypes should influence our efforts in educating trainees and practitioners and help in developing a comprehensive classification system for this syndrome. © 2006 Oxford University Press.

Assessment of health-related quality of life in children with functional defecation disorders

Objective: To evaluate the health-related quality of life in children with functional defecation disorders. Methods: One hundred children seen consecutively were enrolled and subdivided into three subsets according to the Roma II classification criteria: functional constipation (n = 57), functional fecal retention (n = 29) and nonretentive functional soiling (n = 14). The generic instrument Child Health Questionnaire - Parent Form 50 (CHQ-PF50®), was used to measure quality of life and to assess the impact of these disorders from the point of view of parents. The instrument measures physical and psychosocial wellbeing in 15 health domains, each of which is graded on a scale from 0 to 100, with higher values indicating better health and greater wellbeing. Ten of these are then used to obtain two aggregated and summary scores: the physical and psychosocial scores. Results: No statistically significant differences were detected between subsets in terms of demographic or anthropometric characteristics. In 14 domains, children with defecation disorders scored lower than healthy children. When subsets were compared, statistically significant differences were detected between children with nonretentive functional soiling (lower scores) and those with functional constipation. Physical and psychosocial scores for the entire sample were lower than those for the group of healthy children used as controls. Conclusions: The CHQ-PF50® was considered adequate for demonstrating compromised quality of life in children with functional defecation disorders, as has been reported for other diseases, being a useful tool for making treatment decisions and for patient follow-up. Copyright © 2006 by Sociedade Brasileira de Pediatria.

Distribuição, tamanho populacional, hábitat e conservação do bicudinho-do-brejo Stymphalornis acutirostris Bornschein, Reinert e Teixeira, 1995 (Thamnophilidae)

The Marsh Antwren (Stymphalornis acutirostris) is restricted to the lowlands between Antonina Bay, in the coastal plain of the state of Paraná, and Itapocu river, in the northern coastal plain of the state of Santa Catarina (from 0 to c. 5 m a.s.l.). It doesn't occur continuously in this region, being found in eight populations that span over an total area of about 6,060 ha (= area of occupancy; 4,856.67 in Paraná and c. 1,200 in Santa Catarina). Nine habitat types used by the Marsh Antwren were defined, based on vegetation physiognomy, localization, dominancy of botanical species, dominant life-form and history of the region. Five of these are herbaceous (marshes), while four have an upper arboreal stratum and an herbaceous lower stratum with marsh plants. According to the classification criteria of the Brazilian vegetation proposed by the Radambrasil Project, they were classified as Pioneering Formation of Fluvial Influence, Pioneering Formation of Fluvial-marine Influence, and/or Pioneering Formation of Lacustrine Influence. They occur as patches or narrow strips ranging from 0.001 to 203.0 ha in the state of Paraná. They are found mainly in the interior of bays, in the lower courses of rivers that drain into bays, in alluvial plains, and between sand dunes in the coastal plain. Characteristic herbaceous species are cattail (Typha domingensis), bulrush (Scirpus californicus), Crinum salsum, Panicum sp. cf. P. mertensii, saw grass (Cladium mariscus) and Fuirena spp. Hibiscus pernambucensis is the characteristic bush species, and Calophyllum brasiliense, Tabebuia cassinoides, Annona glabra and Laguncularia racemosa are the characteristic arboreal species. The Marsh Antwren lives in herbaceous vegetation, but also uses bushes and branches of small tress. It has low flight capacity and a single flight of more than 25 m was never recorded. Territories of 0.25 ha were estimated in one kind of habitat (tidal marsh) (= 8 individuals per hectare) and of 3.2 ha in another one (saw grass marsh) (= 0.62 individual per hectare). The global population estimate is of about 17,700 mature individuals (13,700 in Paraná and 4,000 in Santa Catarina). The species is really under threat of extinction, mainly because of it's restricted geographical distribution and habitat loss by human activities and biological contamination caused by invasion of exotic grasses (Urochloa arrecta and Brachiaria mutica).

Dimensões do corredor bucal em diferentes faixas etárias e sua proporção com a distância inter pré-molar e inter comissura

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Potencial hidromineral das águas hipertermais do sistema aquífero Guarani no Estado de São Paulo

Pós-graduação em Geociências e Meio Ambiente - IGCE

O estatuto lexical das preposições sob e sobre

This paper describes the prepositions sob and sobre in the Functional Discourse Grammar framework (HENGEVELD; MACKENZIE, 2008) aiming at checking their lexical or grammatical status on the basis of classification criteria postulated by Keizer (2007). The following aspects point to their lexical status : (i) they consist of an Ascription Subact; (ii) they contain a specific content on the vertical axis signaling inferiority and superiority position in relation to a limit; (iii) they are not required by any predicate, but they are predicates by themselves, which require complementation by an argument playing Reference semantic function; (iv) they may be combined with de, em, para and por; which are genuine grammatical prepositions; and, finally, (v) they are not subjected to any phonological process of reduction and fusion.

Análise dos atendimentos obstétricos realizados pelo SAMU de Botucatu, SP

Pós-graduação em Enfermagem (mestrado profissional) - FMB

Análise dos atendimentos obstétricos realizados pelo SAMU de Botucatu, SP

Pós-graduação em Enfermagem (mestrado profissional) - FMB

Lupus erythematosus panniculitis in children and adolescents

Introduction: Lupus erythematosus panniculitis (LEP) or lupus erythematosus profundus is a rare form of chronic cutaneous manifestation affecting both adults and pediatric patients. The prevalence of this manifestation was seldom reported in juvenile systemic lupus erythematosus (JSLE). Case reports: From January 1983 to December 2010, 5,506 patients were followed at the Pediatric Rheumatology Unit of our University Hospital and 278 (5%) of them met the American College of Rheumatology classification criteria for JSLE. Two (0.7%) of them had LEP at JSLE onset. These two cases had tender deep inflammatory subcutaneous nodules or plaques at the time of diagnosis, and the histopathologic pattern evidenced lobular or mixed panniculitis with lymphocytic inflammatory cells of the fat lobule. Treatments for LEP included mainly antimalarials, systemic corticosteroids and sunscreen protection. One male patient required thalidomide and immunosuppressive drugs, including mycophenolate mofetil, cyclosporin and intravenous cyclophosphamide. However, skin lesions improved only after rituximab treatment. Discussion: LEP was rarely observed in our cohort of JSLE patients as the first lupus manifestation. Anti-CD20 monoclonal antibody therapy may be an option for refractory LEP treatment in children.

Invasive aspergillosis: a severe infection in juvenile systemic lupus erythematosus patients

Infections are an important cause of morbidity and mortality in juvenile systemic lupus erythematosus (JSLE). Among them, invasive aspergillosis (IA), which is usually related to immunosuppressed patients, has been rarely reported in JSLE. From 1983 to 2011, 5604 patients were followed at our institution and 283 (5%) met the American College of Rheumatology (ACR) classification criteria for SLE. Six (2.1%) of our JSLE patients had IA. One of them was previously reported and five will be described herein. Four of them were female. The median age at JSLE diagnosis was 12 years (8-16) and the median interval between diagnosis of JSLE and IA was 6 months (1-38). All had pulmonary involvement and three of them had systemic involvement. The median Systemic Lupus Erythematosus Disease Activity Index 2000 (SLEDAI-2K) was 19 (7-22). Diagnosis of IA was performed by isolation of Aspergillus spp., two in bronchoalveolar lavage culture and by way of autopsy in the others. All of them were treated with corticosteroids and/or immunosuppressive drugs at IA diagnosis (azathioprine and/or intravenous cyclophosphamide). They all required treatment in the pediatric intensive care unit with mechanical ventilation and antifungal therapy (fluconazole, amphotericin B, itraconazole and/or voriconazole); nonetheless, none of them survived. In conclusion, this was the first report that evaluated the prevalence of IA in a large population of JSLE patients from a tertiary pediatric hospital, and clearly showed the severity of the outcome, especially in patients with active disease and treated with immunosuppressive agents. This study reinforces the importance of early diagnosis and treatment with certain antifungals, especially in critically ill patients. Lupus (2012) 21, 1011-1016.

The Seville Expert Workshop for Progress in Posttransplant Lymphoproliferative Disorders

Posttransplant lymphoproliferative disorders (PTLDs) are associated with significant morbidity and mortality among solid-organ transplant patients, but approaches to diagnosis and management vary considerably. An international multidisciplinary panel evaluated current understanding of risk factors and classification systems and developed recommendations to aid in PTLD prevention. We considered evidence on PTLD risk factors including Epstein- Barr virus serostatus and immunosuppression and identified knowledge gaps for future research. Recommendations address prophylactic and preemptive strategies to minimize PTLD development, including modulation of immunosuppression and antiviral drug regimens. Finally, new classification criteria were outlined that may help facilitate standardized reporting and improve our understanding of PTLD.