932 resultados para good auditing practice


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A clinical psychologist describes four sibling support groups (Sibgroups) set up in Berkshire and Scotland. These were weekly groups for brothers and sisters of children on the autism spectrum. The article provides details of the content of the sessions and the instruments used to measure participants' views on autism and their relationship with their brother of sister. It also provides ideas on how to elicit their views and on the areas in which they may require knowledge and support.

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This study analyses soil organic carbon (SOC) and hot-water extractable carbon (HWC), both measures of soil quality, under different land management: (1) conventional tillage (CT); (2) CT plus the addition of oil mill waste alperujo (A); (3) CT plus the addition of oil mill waste olive leaves (L); (4) no tillage with chipped pruned branches (NT1); and (5) no tillage with chipped pruned branches and weeds (NT2); in a typical Mediterranean agricultural area; the olive groves of Andalucía, southern Spain. SOC values in CT, A, NT1 and NT2 decreased with depth, but in NT2 the surface horizon (0-5 cm) had higher values than the other treatments, 47% more than the average values in the other three soils. In L, SOC also decreased with depth, although there was an increase of 88.5% from the first (0-10 cm) to the second horizon (10-16 cm). Total SOC stock values were very similar under A (101.9 Mg ha−1), CT (101.7 Mg ha−1), NT1 (105.8 Mg ha−1) and NT2 (111.3 Mg ha−1, if we consider the same depth of the others). However, SOC under L was significantly higher (p < 0.05) at 250.2 Mg ha−1. HWC decreased with depth in A, CT and NT1. NT2 and L followed the same pattern as the other management types but with a higher value in the surface horizon (2.3 and 4.9 mg g−1 respectively). Overall, our results indicate that application of oil mill waste olive leaves under CT (L) is a good management practice to improve SOC and reduce waste.

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Objective: To compare new bone formation in maxillary sinus augmentation procedures using biomaterial associated with mesenchymal stem cells (MSCs) separated by two different isolation methods. Background: In regenerative medicine open cell concentration systems are only allowed for clinical application under good manufacturing practice conditions. Methods: Mononuclear cells, including MSCs, were concentrated with either the synthetic poylsaccharid (FICOLL) method (classic open system-control group, n = 6 sinus) or the bone marrow aspirate concentrate (BMAC) method (closed system-test group, n = 12 sinus) and transplanted in combination with biomaterial. A sample of the cells was characterized by their ability to differentiate. After 4.1 months (SD +/- 1.0) bone biopsies were obtained and analyzed. Results: The new bone formation in the BMAC group was 19.9% (90% confidence interval [CI], 10.9-29), and in the FICOLL group was 15.5% (90% CI, 8.6-22.4). The 4.4% difference was not significant (90% CI, -4.6-13.5; p = 0.39). MSCs could be differentiated into osteogenic, chondrogenic, and adipogenic lineages. Conclusion: MSCs harvested from bone marrow aspirate in combination with bovine bone matrix particles can form lamellar bone and provide a reliable base for dental implants. The closed BMAC system is suited to substitute the open FICOLL system in bone regeneration procedures.

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O trabalho está inserido na grande área do direito societário, especificamente sob a temática dos conflitos de interesses nas deliberações de S.A.´s listadas em Bolsa de Valores. O objetivo assumido foi o de percorrer criticamente as propostas teóricas empregadas na interpretação do problema jurídico resultante destes conflitos, para depois realizar um estudo empírico sobre uma modalidade negocial potencialmente conflitiva, as transações entre partes relacionadas. Após o estudo da lógica norteadora das propostas doutrinárias, sustenta-se a hipótese de que as explicações da literatura jurídica brasileira variam na razão do conceito aberto de “interesse da companhia”, articulado de acordo com a posição da parte representada pelo advogado. Arbitrariamente concebidas como formais ou substancias, tais interpretações cuidam do momento de violação do interesse da companhia, respectivamente, visando proibir ou garantir o exercício de voto do interessado por meio de entendimentos convenientes ao tempo do litígio. Diante deste comprometimento do raciocínio abstrato com a prática da advocacia, sugere-se a abordagem do tema por outra proposta teórica, vinculada a uma noção específica do Direito. Compreendido como um provedor de informações relevantes aos interessados nas operações das empresas, ele atua na regulação dos dados exigidos destas sociedades e na confecção das informações produzidas individualmente por elas. Tal transparência, junto das regras que vinculam o mercado, forma o conteúdo conceitual da expressão governança corporativa, desenvolvido em torno da proposta chamada de “sistema de governança corporativa”. A interpretação das informações dos diversos possíveis sistemas deve oferecer ao tomador de decisão a chance de conhecer os seus poderes, prerrogativas, incentivos, competências, limitações e proibições, de modo a avaliar se a sua escolha é uma boa prática de governo da empresa, segundo o sistema no qual ela opera. Aos terceiros interessados, deve servir para verificar se o processo decisório segue o esperado pelo ambiente negocial que o sistema de governança delineia. No tema do conflito de interesses, a sugestão de pensar o problema por esta noção do Direito visa respaldar a criação e divulgação de regras próprias pelas empresas listadas, as quais alimentem o aludido sistema de governança e sirvam à tomada de decisões que orientem o alinhamento dos objetivos dissonantes envolvidos na companhia, sem que haja a necessidade de recorrer ao arbitramento externo. O trabalho empírico se debruça então nos estudos destas regras particulares aplicáveis às transações entre partes relacionadas, tais mecanismos são colhidos nos formulários de referência das 100 companhias mais líquidas da BM&FBovespa no ano de 2011. Os resultados mostram que apenas 6% das empresas possuem procedimentos para identificar as relações conflituosas decorrentes da modalidade negocial estudada e 29% para tratar o problema. Os números relativos às sociedades que estabelecem regras para a administração dos conflitos de interesses nas deliberações de assembleia geral e conselho de administração também são baixos, respectivamente, 7% e 13% apresentam mecanismos de identificação, 4% e 11% para o seu tratamento. A baixa frequência mostrada pelos resultados à luz da proposta teórica construída identifica uma oportunidade, qual seja, a de pensar a mitigação do problema por esta via particular e extrajudicial.

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This research has the objective of studying the teacher-engineers awareness regarding their teaching practice of courses Civil, Electrical and Materials at the Federal University of Campina Grande. It presents and analyses major themes concerning the teaching work. At the same time, it pinpoints the need to develop good teaching practice in higher education. The study is based on the concepts of bricolage (KINCHELOE; BERRY, 2007) and multi-referentiality (ARDOINO, 1998). The Case Study procedure was adopted as an investigation strategy (YIN, 2004; AFONSO, 2005). The data collection was done through the application of questionnaires based on the teacher education paradigms (ZEICHNER, 1983; SACRISTAN, 1998; ALTET, 2001; BRÜTTEN, 2008). The theoretical background for the thematic axis is oriented by reflections on university teaching (MASETTO, 2003; 2007; ZABALZA, 2004; CUNHA et al, 2005; GRILLO, 2008; PIMENTA; ANASTASIOU, 2010 ); on Engineering teaching (BAZZO, 2001; MASETTO, 2009) and on the present-day relationship between educational policies and higher education (MENEZES, 2001; SANTOS, 1995;2005; BOSI, 2007). The data analysis was done by means of a quantitative and qualitative approach (SAMPIERI; COLLADO; LUCIO, 2006), allow us to understand how the teachers surveyed live their professional activity. The results make it possible to generalize that the teacher-engineers give value to research as part of their teacher education and they view the university pedagogy as an important aspect to improve their practice. A considerable number of them is interested in being part of reflection groups, aiming to enhance teaching at higher education. The teacher-engineers dedicate themselves to university teaching without sharing their experience with other teachers, consolidating a present tendency seen in the international and national literature. They tend to apply a pedagogy originated from their daily teaching practice, because they believe that teaching is perfected through practice, though they admit that practice alone is not sufficient for professional development. In the view of most informants, good teaching requires willingness, along with the political element, the mastery of the lesson contents and familiarity with the discipline objectives, if we regard teachers as advisors in the educational process. Throughout the teaching process, the teachers use diversified pedagogical strategies, such as contextualization and exemplification of the lesson contents, epistemological basis in the scientific field, and group work. They do not share any bond of relationship between them and the students, though they consider it important. In general terms, they lack preparation for university teaching and no involvement or interest in institutional issues, by supporting and improving the teaching quality

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Statistical analysis of data is crucial in cephalometric investigations. There are certainly excellent examples of good statistical practice in the field, but some articles published worldwide have carried out inappropriate analyses. Objective: The purpose of this study was to show that when the double records of each patient are traced on the same occasion, a control chart for differences between readings needs to be drawn, and limits of agreement and coefficients of repeatability must be calculated. Material and methods: Data from a well-known paper in Orthodontics were used for showing common statistical practices in cephalometric investigations and for proposing a new technique of analysis. Results: A scatter plot of the two radiograph readings and the two model readings with the respective regression lines are shown. Also, a control chart for the mean of the differences between radiograph readings was obtained and a coefficient of repeatability was calculated. Conclusions: A standard error assuming that mean differences are zero, which is referred to in Orthodontics and Facial Orthopedics as the Dahlberg error, can be calculated only for estimating precision if accuracy is already proven. When double readings are collected, limits of agreement and coefficients of repeatability must be calculated. A graph with differences of readings should be presented and outliers discussed.

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Background and Objectives - There are many questions and opinions about the value of routine preoperative tests as an integral part of the preanesthetic evaluation. Current trends suggest that such tests should be based on detailed clinical and physical evaluation. Since such tests are still routinely performed and questions about their real value still persist, the aim of this study was to assess the value of routine hematocrit (Ht), hemoglobin concentration (Hb), blood urea nitrogen (BUN) and serum creatinine results in patients undergoing elective surgery, to establish when they are needed and aiming at answering such questions. Methods - 1065 patients aged 12 years and above, physical status ASA I, II and III, scheduled for elective surgery were studied. Patients were divided into 7 different age groups with randomized distribution of gender. Ht, Hb, BUN and serum creatinine results, routinely asked by our surgical departments, were observed and analyzed. Variance Analysis was used for each variable, and the Bonferroni Multiple Comparison Test was used to compare group to group. Differences were considered significant when p < 0.05 (5%). Results - For all patients, 4025 laboratory tests were obtained. The number of tests was the same for each group. There were no differences in Ht and Hb values which remained within normal ranges. Considering BUN and serum creatinine, there was a difference between younger and older patients, but the results were normal in all groups. Conclusions - We concluded that mean Ht, Hb, BUN and serum creatinine values in all age groups were all acceptable for surgical patients in general. However, they are barely useful if performed regardless of clinical evaluation. Thus, such preoperative routine tests should be abandoned and the good clinical practice with common sense should prevail in indicating them.