Blog para o basquetebol: uma ferramenta no processo ensino-aprendizagem-treinamento dos sistemas táticos

Pós-graduação em Desenvolvimento Humano e Tecnologias - IBRC

Influência do exercício físico na remodelação cardíaca induzida pelo ácido retinóico

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

Epigenetic and genetic approach to the transmissibility of dental characteristics in twins: report of two cases

Transmissibility of dental and jaw characteristics is strongly influenced by environmental factors during the years of extra uterine life when odontogenesis occurs. Through biochemical factors, such as enzymes, proteins, hormones and other mediators, genes are activated or silenced to suit the cell or organism to its environment. These changes are not transmitted to our descendants, because of that, these factors are called epigenetic. Among the most cited epigenetic factors are food, pollution, drugs and exercise. The objective of this study was to assess the transmissibility of dental characteristics in two pairs of twins. In one case, 13-year-old boys had the same basic dental and jaw characteristics with prolonged retention of the second upper deciduous molars and the presence of permanent successors. In the other case, 14-year-old boys had prolonged retention of lower deciduous second molars and absence of permanent successors, but only one of them had the germs of third lower molars. The phenotypic difference in the dentition of twins from clinical case 2 could be due to epigenetic factors, showing the absence of genetic determinism in the transmissibility of dental characteristics.

Estilo de vida e saúde de um grupo de idosos de Franca, SP

The increase of elderly population in Brazil and all around the world shows the need of reviewing the health cares in order to get a better quality of life. Objective: To evaluate lifestyle and health care of elderly participants of UNATI, Franca, SP. Methods: Sixty elderlies answered a questions about socio-economic issues, health care, food consumption habits and lifestyle, after, they were submitted to anthropometric and laboratory tests. Results: There was a prevalence of women (85%), aged between 60-69 years old (60%), up to high school (60%), retired (65%), income up to 5 minimum wage (73.4%). Most seniors assessed medical care (65%) were in use of long-term medicines (78.3%), they reported to control blood pressure (80%) and to not smoke (100%). About 71.7% people believed to have a healthy diet, 97% took meals at home, 85% chose and prepared their own food, 65% had 5-6 meals/day, 63% drank 1L of water/day, 90% had bowel function and 43.3% practices a regular physical activity. Only 13.3% have done hormone replacement therapy, 18.3% take dietary supplements and 21.7% drink alcoholic drinks. The participants presented a BMI of 27.49 ± 4.5kg/m², prevalence of overweight and eutrophy, which values decreased with age. Leg circumference (LC) (36.27 ± 3.84 cm), Arm circumference (AC) (31.39 ± 4.08 cm) and triceps skinfolds (TS) (20.58±7.54mm) values were suit in most cases (96.7, 85 and 83.3%, respectively). Serum total cholesterol values were 198.53 ± 35.2mg/dL, 55% were considered optimum. About 63.3% and 68.3% of the elderlies, respectively, presented a high density lipoproteins (HDL) (53.58± 10.9mg/dL) and triglycerides (TG) (143.97 ± 92.37mg/dL) according to the recommendation and 51.7% of the elderlies had normal glycemia, 38.3% had risk and 10% showed high blood glucose, indicating diabetes. Conclusion: Many elderlies had body mass index (BMI) above normal, indicating overweight or obesity, but the participants can be considered healthy because of AC, LC and TS values, diet habits, health care and lifestyle.

Análise Energética do processo experimental de produção de Biodiesel a partir do óleo de frango

There is a great global concern about the depletion and the high cost of fossil fuel reserves exploitation, more than ever, it is necessary to make a profound study and take advantage of alternative sources that can be used as energy efficiency with an appropriate pricing and low environmental impact. Brazil, which has highlighted using alternative energy sources as the use of ethanol and, in recent years, has been encouraging the expansion of its energy matrix in which the biodiesel will have a strategic importance within the agrobusiness area. Biodiesel is a fuel that can replace the diesel, which is a petroleum derivative. It is an ester, produced in the transesterification reaction of vegetable oils and animal greases, in an alcohol with an additional catalyst, are converted into fatty acids and result in esters with glycerol as sub products. The objective of this study was to estimate the final energy balance for the process biodiesel production from oil chicken waste. The energy balance estimation was quantified in calorific value according to the energy expenditure by calorimetric bomb method. The relationship between input and output of energy was around 0.97. In a first evaluation, the procedures adopted should be improved enough, so the process can become energetic and economically viable.

Pré-hidrólise ácida de bagaço de cana-de-açúcar e sua caracterização físico-química

The biomass resulting from processing sugarcane bagasse has been considered a source of cellulose with the potential production of bio-fuels. This lignocellulose can be processed into ethanol since is hydrolyzed by chemical processes (acids) or biotechnology (enzymes) which generate sugars suit for fermentation. This study had the objective to utilize physical and chemical pre-treatment processes for prehydrolysis of sugarcane bagasse. The experimental treatment was adjusted at a factor of 4 X 2, by the combination of pre-hydrolysis timing (15, 30, 45 and 60 minutes) and sulfuric acid concentrations (7.0% and 9.0%) which was incubated at a temperature of 121° C in an autoclave. The treatment data was subjected to analysis of the variance and averages which were compared using the Tukey test with a probability of 5%. The results obtained showed that through pretreatment acid applied on the lignocellulose material, there was a significant break from the substrate fibers like cellulose, hemicellulose and lignin.

EC24-721 Dairy Barns for Nebraska

The increasing interest shown among the farmers thruout this state in the betterment of dairy stock, and the tendency to give more attention to dairying on the farms, is bringing to the Agricultural College a great many requests for plans and suggestions for dairy barn construction. It is impossible to give every one of these inquiries individual attention to the extent of drawing a detailed plan to suit the conditions in each case. It is hoped therefore, that the material contained in this bulletin will offer helpful suggestions and answer many questions in the minds of prospective dairy men and dairy barn builders relative to the arrangement and construction of barns.

American Lives: A Reader [Preface & Introduction]

Memoirs are as varied as human emotion and experience, and those published in the distinguished American Lives Series run the gamut. Excerpted from this series (called “splendid” by Newsweek) and collected here for the first time, these dispatches from American lives take us from China during the Cultural Revolution to the streets of New York in the sixties to a cabin in the backwoods of Idaho. In prose as diverse as the stories they tell, writers such as Floyd Skloot, Ted Kooser, Peggy Shumaker, and Lee Martin, among many others, open windows to their own ordinary and extraordinary experiences. John Skoyles tells how, for his Uncle Fred, a particular “Hard Luck Suit” imparted misfortune. Brenda Serotte describes a Turkish grandmother who made her living reading palms, interpreting cups, and prescribing poultices for the community. In “Son of Mr. Green Jeans,” Dinty W. Moore views fatherhood through the lens of pop culture. Janet Sternburg’s Phantom Limb muses on the dilemmas of a child caring for a parent. Whether evoking moments of death or disease, in family or marriage, history, politics, religion, or culture, these glimpses into singular American lives come together in a richly textured, colorful patchwork quilt of American life.

Review of Julien Gœury: L 'Autopsie et le théorème: poétique des Théorèmes spirituels (1613-1622) de Jean de La Ceppède.

Les lecteurs de La Ceppède seront contents de recevoir le livre de Julien Gœury car son étude représente une addition importante aux ouvrages récents sur le poète aixois. Faisant partie de la redécouverte critique des Théorèmes initiée par les travaux de Jean Rousset dans les années 50, L'Autopsie et le théorème jette un nouveau regard sur l'oeuvre laceppédienne en adoptant ce que l'on peut appeler une perspective néo-structuraliste. L'exposé se divise en quatre parties: 1) Morphologie, 2) Anatomie, 3) Physiologie et 4) Psychologie. Une telle répartition suggere le désir de dégager le caractère organique du texte dans le cadre d'une organisation bien schématisée. Concernant la première categorie, Gœury met en exergue la construction générale du texte, signalant au départ “l'architecture extérieure” (23) ainsi que “l'architecture intérieure” (54) dans la composition des livres et des recueils qui édifient l'ouvrage. Ici, le lecteur note l'accent mis sur la signification du frontispice, des pages de titres, et sur d'autres éléments paratextuels. Toujours dans la première partie, Gœury suit l'exemple de plusieurs critiques en examinant l'emploi du sonnet comme mode de discours. L'auteur met en avant des “lois de composition” (141) qui renforcent “l'engagement formel” (151) du texte ainsi que son “architecture phonetique” (157). S'ajoutent à l'examen morphologique des observations sur les différentes formes “d'enjambement” (168) et de “fragmentation” (174) qui se manifestent dans les sonnets.

Selection of Top 10 Quality Indicators for Nutrition Therapy

Background: The identification of useful quality indicators for nutrition therapy (QINTs) is of great interest and a challenge. This study attempted to identify the 10 QINTs that best suit the practice of quality control in nutrition therapy (NT) by evaluating the opinion of experts in NT with the use of psychometric techniques and statistical tools. Methods: Thirty-six QINTs available for clinical application in Brazil were assessed in 2 distinct phases. In phase 1, 26 nutrition experts ranked QINTs by scoring 4 attributes (utility, simplicity, objectivity, low cost) to assess each QINT on a 5-point Likert scale. The top 10 QINTs were identified from the 10 best scores obtained, and the reliability of expert opinion for each indicator was assessed by Cronbach's alpha. In phase 2, experts provided feedback regarding the selected top 10 QINTs by answering 2 closed questions. Results: The top 10 QINTs, in descending order, are the frequency of nutrition screening of hospitalized patients, diarrhea, involuntary withdrawal of enteral feeding tubes, feeding tube obstruction, fasting longer than 24 hours, glycemic dysfunction, estimated energy expenditure and protein needs, central venous catheter infection, compliance of NT indication, and frequency of application of subjective global assessment. Opinions were consistent among the interviewed experts. During feedback, 96% of experts were satisfied with the top 10 QINTs, and 100% had considered them in accordance with their previous opinion. Conclusion: The top 10 QINTs were identified according to their usefulness in clinical practice by obtaining adequate agreement and representativeness of opinion of nutrition experts. (Nutr Clin Pract. 2012;27:261-267)

Food choices and practices during pregnancy of immigrant and Aboriginal women in Canada: a study protocol

Abstract Background Facilitating the provision of appropriate health care for immigrant and Aboriginal populations in Canada is critical for maximizing health potential and well-being. Numerous reports describe heightened risks of poor maternal and birth outcomes for immigrant and Aboriginal women. Many of these outcomes may relate to food consumption/practices and thus may be obviated through provision of resources which suit the women's ethnocultural preferences. This project aims to understand ethnocultural food and health practices of Aboriginal and immigrant women, and how these intersect with respect to the legacy of Aboriginal colonialism and to the social contexts of cultural adaptation and adjustment of immigrants. The findings will inform the development of visual tools for health promotion by practitioners. Methods/Design This four-phase study employs a case study design allowing for multiple means of data collection and different units of analysis. Phase 1 consists of a scoping review of the literature. Phases 2 and 3 incorporate pictorial representations of food choices (photovoice in Phase 2) with semi-structured photo-elicited interviews (in Phase 3). The findings from Phases 1-3 and consultations with key stakeholders will generate key understandings for Phase 4, the production of culturally appropriate visual tools. For the scoping review, an emerging methodological framework will be utilized in addition to systematic review guidelines. A research librarian will assist with the search strategy and retrieval of literature. For Phases 2 and 3, recruitment of 20-24 women will be facilitated by team member affiliations at perinatal clinics in one of the city's most diverse neighbourhoods. The interviews will reveal culturally normative practices surrounding maternal food choices and consumption, including how women negotiate these practices within their own worldview and experiences. A structured and comprehensive integrated knowledge translation plan has been formulated. Discussion The findings of this study will provide practitioners with an understanding of the cultural differences that affect women's dietary choices during maternity. We expect that the developed resources will be of immediate use within the women's units and will enhance counseling efforts. Wide dissemination of outputs may have a greater long term impact in the primary and secondary prevention of these high risk conditions.

Ricerca, mediante tecniche di proteomica, di biomarcatori proteici utili nella valutazione della qualità degli alimenti di origine animale

In the last decades, the increase of industrial activities and of the request for the world food requirement, the intensification of natural resources exploitation, directly connected to pollution, have aroused an increasing interest of the public opinion towards initiatives linked to the regulation of food production, as well to the institution of a modern legislation for the consumer guardianship. This work was planned taking into account some important thematics related to marine environment, collecting and showing the data obtained from the studies made on different marine species of commercial interest (Chamelea gallina, Mytilus edulis, Ostrea edulis, Crassostrea gigas, Salmo salar, Gadus morhua). These studies have evaluated the effects of important physic and chemical parameters variations (temperature, xenobiotics like drugs, hydrocarbons and pesticides) on cells involved in the immune defence (haemocytes) and on some important enzymatic systems involved in xenobiotic biotransformation processes (cytochrome P450 complex) and in the related antioxidant defence processes (Superoxide dismutase, Catalase, Heat Shock Protein), from a biochemical and bimolecular point of view. Oxygen is essential in the biological answer of a living organism. Its consume in the normal cellular breathing physiological processes and foreign substances biotransformation, leads to reactive oxygen species (ROS) formation, potentially toxic and responsible of biological macromolecules damages with consequent pathologies worsening. Such processes can bring to a qualitative alteration of the derived products, but also to a general state of suffering that in the most serious cases can provoke the death of the organism, with important repercussions in economic field, in the output of the breedings, of fishing and of aquaculture. In this study it seemed interesting to apply also alternative methodologies currently in use in the medical field (cytofluorimetry) and in proteomic studies (bidimensional electrophoresis, mass spectrometry) with the aim of identify new biomarkers to place beside the traditional methods for the control of the animal origin food quality. From the results it’s possible to point out some relevant aspects from each experiment: 1. The cytofluorimetric techniques applied to O. edulis and C. gigas could bring to important developments in the search of alternative methods that quickly allows to identify with precision the origin of a specific sample, contributing to oppose possible alimentary frauds, in this case for example related to presence of a different species, also under a qualitative profile, but morpholgically similar. A concrete perspective for the application in the inspective field of this method has to be confirmed by further laboratory tests that take also in account in vivo experiments to evaluate the effect in the whole organism of the factors evaluated only on haemocytes in vitro. These elements suggest therefore the possibility to suit the cytofluorimetric methods for the study of animal organisms of food interest, still before these enter the phase of industrial working processes, giving useful information about the possible presence of contaminants sources that can induce an increase of the immune defence and an alteration of normal cellular parameter values. 2. C. gallina immune system has shown an interesting answer to benzo[a]pyrene (B[a]P) exposure, dose and time dependent, with a significant decrease of the expression and of the activity of one of the most important enzymes involved in the antioxidant defence in haemocytes and haemolymph. The data obtained are confirmed by several measurements of physiological parameters, that together with the decrease of the activity of 7-etossi-resourifine-O-deetilase (EROD linked to xenobiotic biotransformation processes) during exposure, underline the major effects of B[a]P action. The identification of basal levels of EROD supports the possible presence of CYP1A subfamily in the invertebrates, still today controversial, never identified previously in C. gallina and never isolated in the immune cells, as confirmed instead in this study with the identification of CYP1A-immunopositive protein (CYP1A-IPP). This protein could reveal a good biomarker at the base of a simple and quick method that could give clear information about specific pollutants presence, even at low concentrations in the environment where usually these organisms are fished before being commercialized. 3. In this experiment it has been evaluated the effect of the antibiotic chloramphenicol (CA) in an important species of commercial interest, Chamelea gallina. Chloramphenicol is a drug still used in some developing countries, also in veterinary field. Controls to evaluate its presence in the alimentary products of animal origin, can reveal ineffective whereas the concentration results to be below the limit of sensitivity of the instruments usually used in this type of analysis. Negative effects of CA towards the CYP1A- IPP proteins, underlined in this work, seem to be due to the attack of free radicals resultant from the action of the antibiotic. This brings to a meaningful alteration of the biotransformation mechanisms through the free radicals. It seems particularly interesting to pay attention to the narrow relationships in C. gallina, between SOD/CAT and CYP450 system, actively involved in detoxification mechanism, especially if compared with the few similar works today present about mollusc, a group that is composed by numerous species that enter in the food field and on which constant controls are necessary to evaluate in a rapid and effective way the presence of possible contaminations. 4. The investigations on fishes (Gadus morhua, and Salmo salar) and on a bivalve mollusc (Mytilus edulis) have allowed to evaluate different aspects related to the possibility to identify a biomarker for the evaluation of the health of organisms of food interest and consequently for the quality of the final product through 2DE methodologies. In the seafood field these techniques are currently used with a discreet success only for vertebrates (fishes), while in the study of the invertebrates (molluscs) there are a lot of difficulties. The results obtained in this work have underline several problems in the correct identification of the isolated proteins in animal organisms of which doesn’t currently exist a complete genomic sequence. This brings to attribute some identities on the base of the comparison with similar proteins in other animal groups, incurring in the possibility to obtain inaccurate data and above all discordant with those obtained on the same animals by other authors. Nevertheless the data obtained in this work after MALDI-ToF analysis, result however objective and the spectra collected could be again analyzed in the future after the update of genomic database related to the species studied. 4-A. The investigation about the presence of HSP70 isoforms directly induced by different phenomena of stress like B[a]P presence, has used bidimensional electrophoresis methods in C. gallina, that have allowed to isolate numerous protein on 2DE gels, allowing the collection of several spots currently in phase of analysis with MALDI-ToF-MS. The present preliminary work has allowed therefore to acquire and to improve important methodologies in the study of cellular parameters and in the proteomic field, that is not only revealed of great potentiality in the application in medical and veterinary field, but also in the field of the inspection of the foods with connections to the toxicology and the environmental pollution. Such study contributes therefore to the search of rapid and new methodologies, that can increase the inspective strategies, integrating themselves with those existing, but improving at the same time the general background of information related to the state of health of the considered animal organism, with the possibility, still hypothetical, to replace in particular cases the employment of the traditional techniques in the alimentary field.

Kalorimetrische Tieftemperaturdetektoren für niederenergetische (E 1 MeV/amu) Schwerionen und ihr erster Einsatz in der Beschleuniger-Massenspektrometrie zur Spurenanalyse von 236 U

Im Rahmen der vorliegenden Arbeit wurden zum ersten Mal kalorimetrische Tieftemperatur-Detektoren in der Beschleuniger-Massenspektrometrie (Accelerator Mass Spectrometry AMS), einer Standard-Methode zur Bestimmung kleinster Isotopenverhältnisse, eingesetzt, um das Isotopenverhältnis von 236U zu 238U zu bestimmen. Das Uran-Isotop 236U entsteht in der Neutroneneinfang-Reaktion 235U(n,gamma)236U und kann daher als Monitor-Nuklid für Neutronenflüsse verwendet werden. Die Detektoren bestehen aus einem Saphir-Absorber, auf den ein supraleitender Aluminium-Film aufgedampft ist, der als Thermistor dient. Ein energetisches Schwerion deponiert seine kinetische Energie als Wärme im Absorber, dessen Temperaturänderung durch die Widerstandsänderung des Supraleiters nachgewiesen wird. Mit solchen Detektoren konnte in vorhergehenden Experimenten bei GSI in einem Energiebereich von E = 5 - 300 MeV/amu für eine Vielzahl von Ionen von Neon bis Uran eine relative Energieauflösung von (1 - 4) E-3 erreicht werden. Der für die Beschleuniger-Massenspektrometrie typische Energiebereich liegt bei E = 0.1 - 1 MeV/amu. Im ersten Schritt wurde daher die systematische Untersuchung der Detektoreigenschaften auf diesen Energiebereich ausgedehnt. Diese Untersuchungen sowie die AMS-Messungen wurden am Tandem-Beschleuniger VERA des Instituts für Isotopenforschung und Kernphysik der Universität Wien durchgeführt. In einem Energiebereich von 10 - 60 MeV konnte für verschiedene Ionen (13C, 197Au, 238U) zunächst eine relative Energieauflösung von DeltaE/E = 7 E-3 erreicht werden. Dies übertrifft die Auflösung konventioneller Ionisations-Detektoren um ca. eine Größenordnung. Durch eine Verbesserung thermischer und elektronischer Rauschbeiträge konnte in einem zweiten Experiment für Uran der Energie 17 MeV die Auflösung auf DeltaE/E = 4.6 E-3 verbessert werden. Die Energie-Response des Detektors war linear über den gesamten beobachteten Energiebereich und unabhängig von der Ionenmasse; bis auf ein Niveau von 0.1 % wurde kein Pulshöhendefekt beobachtet. Diese Ergebnisse zeigen, daß solche Detektoren ein wertvolles Werkzeug in der Schwerionenphysik im Bereich relativ niedriger Ionenenergien darstellen. Mit der erreichten Energieauflösung war es möglich, für mehrere Proben aus natürlichem Uran das Isotopenverhältnis 236U/238U zu bestimmen: Um einen Material-Standard für Uran in der AMS zu etablieren, wurde das Isotopenverhältnis 236U/238U für zwei Proben aus der Mine ''K.u.K. Joachimsthal'' möglichst präzise bestimmt. Die Ergebnisse in der vorliegenden Arbeit stimmen gut mit früheren Messungen überein, die mit einem konventionellen Detektorsystem durchgeführt wurden. Sowohl der statistische als auch der systematische Fehler konnten deutlich reduziert werden. Für eine weitere Probe, extrahiert aus dem Wasser einer Uran-haltigen Quelle in Bad Gastein, wurde ein Isotopenverhältnis von 6.1 E-12 gemessen. Dies stellt das kleinste bislang für 236U/238U gemessene Isotopenverhältnis dar und bedeutet eine Steigerung der Sensitivität um eine Größenordnung. Die erreichte Energieauflösung ermöglicht es außerdem, die Detektoren zur direkten Massenidentifikation von schweren Ionen mittels einer kombinierten Energie-Flugzeit-Messung einzusetzen. In ersten Test-Messungen im Rahmen der vorliegenden Arbeit wurde eine Massenauflösung von DeltaM/M = (8.5 - 11.0) E-3 erreicht. In einem ersten Test für den Einsatz dieser Detektoren zum Nachweis sog. ''superschwerer Elemente (Z >= 112)'' erlaubte der große dynamische Bereich, die Reaktionsprodukte und ihre nachfolgenden Alpha-Zerfälle mit hoher Energieauflösung simultan und zeitaufgelöst nachzuweisen.

COBAMOS: Endnutzerprogrammierung auf Basis nachrichtenbasierter Komponentenvernetzung

Die Aufgabenstellung, welche dieser Dissertation zugrunde liegt, lässt sich kurz als die Untersuchung von komponentenbasierten Konzepten zum Einsatz in der Softwareentwicklung durch Endanwender beschreiben. In den letzten 20 bis 30 Jahren hat sich das technische Umfeld, in dem ein Großteil der Arbeitnehmer seine täglichen Aufgaben verrichtet, grundlegend verändert. Der Computer, früher in Form eines Großrechners ausschließlich die Domäne von Spezialisten, ist nun ein selbstverständlicher Bestandteil der täglichen Arbeit. Der Umgang mit Anwendungsprogrammen, die dem Nutzer erlauben in einem gewissen Rahmen neue, eigene Funktionalität zu definieren, ist in vielen Bereichen so selbstverständlich, dass viele dieser Tätigkeiten nicht bewusst als Programmieren wahrgenommen werden. Da diese Nutzer nicht notwendigerweise in der Entwicklung von Software ausgebildet sind, benötigen sie entsprechende Unterstützung bei diesen Tätigkeiten. Dies macht deutlich, welche praktische Relevanz die Untersuchungen in diesem Bereich haben. Zur Erstellung eines Programmiersystems für Endanwender wird zunächst ein flexibler Anwendungsrahmen entwickelt, welcher sich als Basis zur Erstellung solcher Systeme eignet. In Softwareprojekten sind sich ändernde Anforderungen und daraus resultierende Notwendigkeiten ein wichtiger Aspekt. Dies wird im Entwurf des Frameworks durch Konzepte zur Bereitstellung von wieder verwendbarer Funktionalität durch das Framework und Möglichkeiten zur Anpassung und Erweiterung der vorhandenen Funktionalität berücksichtigt. Hier ist zum einen der Einsatz einer serviceorientierten Architektur innerhalb der Anwendung und zum anderen eine komponentenorientierte Variante des Kommando-Musters zu nennen. Zum anderen wird ein Konzept zur Kapselung von Endnutzerprogrammiermodellen in Komponenten erarbeitet. Dieser Ansatz ermöglicht es, unterschiedliche Modelle als Grundlage der entworfenen Entwicklungsumgebung zu verwenden. Im weiteren Verlauf der Arbeit wird ein Programmiermodell entworfen und unter Verwendung des zuvor genannten Frameworks implementiert. Damit dieses zur Nutzung durch Endanwender geeignet ist, ist eine Anhebung der zur Beschreibung eines Softwaresystems verwendeten Abstraktionsebene notwendig. Dies wird durch die Verwendung von Komponenten und einem nachrichtenbasierten Kompositionsmechanismus erreicht. Die vorgenommene Realisierung ist dabei noch nicht auf konkrete Anwendungsfamilien bezogen, diese Anpassungen erfolgen in einem weiteren Schritt für zwei unterschiedliche Anwendungsbereiche.

I doveri e le responsabilità contabili nella corporate governance delle società di capitali

La costruzione di un modello efficiente di corporate governance deve offrire una disciplina adeguata dei doveri contabili. Ciò nonostante, gli ordinamenti giuridici configurano i doveri di contabilità in modo incompleto, giacché l’inadempimento di questi non comporta una sanzione diretta per il soggetto inadempiente. Come informazione sulla situazione economica e finanziaria della società, esiste un interesse pubblico nella contabilità, e questa può servire come base di giudizio a soggetti interni ed esterni all’impresa, nell’adozione delle sue scelte. Disporre di un’informazione falsa o inesatta al riguardo può comportare un danno ingiustificato alla società stessa, ai soci o ai terzi, che potranno esercitare le azioni precise per il risarcimento del danno cagionato. Per evitare la produzione di questi danni, da una prospettiva preventiva, la corporate governance delle società di capitali può prevedere dei meccanismi di controllo che riducano il rischio di offrire un’informazione sbagliata. Questi controlli potranno essere esercitati da soggetti interni o esterni (revisori legali) alla struttura della società, ed avranno una configurazione diversa a seconda che le società adottino una struttura monistica o dualistica di governance. Questo ci colloca di fronte ad una eventuale situazione di concorrenza delle colpe, giacché i diversi soggetti che intervengono nel processo d’elaborazione dell’informazione contabile versano la sua attuazione sullo stesso documento: il bilancio. Risulta dunque cruciale determinare il contributo effettivo di ciascuno per analizzare il suo grado di responsabilità nella produzione del danno.