A costs structure analysis of the Brazilian sugar and ethanol companies

The Brazil consolidated itself as the largest world producer of sugarcane, sugar and ethanol. The creation of the Programa Nacional do Alcool - PROALCOOL and the growing use of cars with flexible motors were some of the factors that helped to motivate still more the production. Evolutions in the agricultural and industrial research did the Brazilian competitiveness in sugar and ethanol globally elevated, what is evidenced when comparing the amount produced at the country and the production costs, which turned a big one differential. Therefore, the administration of costs is of great relevance to the sugar and ethanol companies, for representing a significant rationalization in the production processes, with economy of resources and the reach of better earnings, besides reducing the operational risk pertinent at the fixed costs of production. Thus, the present work has for objective to analyze the costs structure of sugar and ethanol companies of the Center-south area of the country through an empiric-analytical study based in methodologies and concepts extracted of the costs accounting. It is verified that great part of the costs and operational expenses have variable behavior, a positive factor for the sector reducing the operational risk of the activity. The main restraint of this study is the sample of five years and 10% of the number of plants in Brazil that although they represent 30% of the national production, don`t allow the generalization of the model.

Child psychiatry takes to the streets: A developmental partnership between a university institute and children and adolescents from the streets of Sao Paulo, Brazil

Objective: High levels of domestic violence, mental illness, and alienation from authorities are associated with high incidence of children/adolescents living on the streets in low and middle income countries. The Equilibrium Project (Programa Equilibrio) was created to facilitate social reintegration through a virtual partnership between an academic psychiatric institute and highly vulnerable children and adolescents living on the streets, in group shelter with supervision, and in other high risk situations. Methods: Descriptive presentation of qualitative data and analysis of preliminary empirical data collected over a 24-month period. Results: Dialogue between academic professionals, street children, and city officials shaped The Equilibrium Project over the last 2 years. The program has progressively moved from a professional clinic setting to a community-based but protected activity center with recreational and professional services and an emphasis on linkage with social service agencies, city government and law enforcement officials in an academic research context. A total of 351 patients have been served of whom virtually all were neglected by their parents, 58.4% report physical or sexual abuse, 88.89% have been diagnosed with a psychiatric disorder, 40.4% drug use. After 2 years of operation, 63.5% (n = 223) successfully completed or continue in treatment and 34.8% (n = 122) were reunited with their families. Conclusions and Practice implications: Program development guided by consumer input led to a successful program offering professional services in a protected community setting that facilitates social reintegration by providing ""go between"" services integrating relationships between alienated consumers and formal psychiatric, pediatric, social service, and criminal justice systems. (C) 2011 Elsevier Ltd. All rights reserved.

Early-Onset, Progressive, Frequent, Extensive, and Severe Bone Mineral and Renal Complications in Multiple Endocrine Neoplasia Type 1-Associated Primary Hyperparathyroidism

Differences in bone mineral density (BMD) patterns have been recently reported between multiple endocrine neoplasia type 1-related primary hyperparathyroidism (HPT/MEN1) and sporadic primary HPT However studies on the early and later outcomes of bone/renal complications in HPT/MEN1 are lacking In this cross sectional study performed in a tertiary academic hospital 36 patients cases with uncontrolled HPT from 8 unrelated MEN1 families underwent dual energy X ray absorptiometry (DXA) scanning of the proximal one third of the distal radius (1/3DR) femoral neck, total hip, and lumbar spine (LS) The mean age of the patients was 389 +/- 145 years Parathyroid hormone (PTH)/calcium values were mildly elevated despite an overall high percentage of bone demineralization (77 8%) In the younger group (<50 years of age) demineralization in the 1/3DR was more frequent more severe and occurred earlier (40% Z-score 1 81 +/- 0 26) The older group (>50 years of age) had a higher frequency of bone demineralization at all sites (p < 005) and a larger number of affected bone sites (p < 0001), and BMD was more severely compromised in the 1/3DR (p = 007) and LS (p= 002) BMD values were lower in symptomatic (88 9%) than in asymptomatic HPT patients (p < 006) Patients with long standing HPT (>10 years) and gastnnoma/HPT presented significantly lower 1/3DR BMD values Urolithiasis occurred earlier (<30 years) and more frequently (75%) and was associated with related renal comorbidities (50%) and renal insufficiency in the older group (33%) Bone mineral- and urolithiasis-related renal complications in HPT/MEN1 are early onset frequent extensive severe and progressive These data should be considered in the individualized clinical/surgical management of patients with MEN1 associated HPT (C) 2010 American Society for Bone and Mineral Research

Research output of Australian general practice: A comparison with medicine, surgery and public health

Objectives: To compare the productivity of Australian general practice in terms of research publications with the productivity of other medical disciplines. Design: A survey of Australian general practice, medicine, surgery and public health publications carried out by manual searching of specific journals and an electronic search of the US National Library of Medicine's PubMed database. Main outcome measures: The number of original research publications by Australian general practitioners, physicians, surgeons and public health physicians during 1999; the relative publication rate of Australian general practice, medicine, surgery and public health over the period 1990-1999. Results: Of original research articles published in 1999, GPs authored 65% (17/26) in Australian Family Physician and 3% (3/90) in the Medical Journal of Australia; physicians published 4% and 37%, respectively. The electronic search identified 54 research articles relating to Australian general practice published in 1999 in 21 different journals, only two of which were primary care journals. Over the period 1990-1999, there was a publication rate of one general practice [discipline] article per 1000 GPs in practice per year. Corresponding rates for medicine, surgery and public health were 105/1000, 61/1000 and 148/1000, respectively. Conclusions: There is considerable disparity between the level of research output of general practice and that of the disciplines of medicine, surgery and public health. If we are to have effective general practice research, we urgently need to develop research skills, a supportive infrastructure and a culture that nurtures research.

Reconciling value estimates from the discounted cash flow model and the residual income model

This paper examines why practitioners and researchers get different estimates of equity value when they use a discounted cash flow (CF) model versus a residual income (RI) model. Both models are derived from the same underlying assumption -- that price is the present value of expected future net dividends discounted at the cost of equity capital -- but in practice and in research they frequently yield different estimates. We argue that the research literature devoted to comparing the accuracy of these two models is misguided; properly implemented, both models yield identical valuations for all firms in all years. We identify how prior research has applied inconsistent assumptions to the two models and show how these seemingly small errors cause surprisingly large differences in the value estimates. [ABSTRACT FROM AUTHOR]

Research commentary: Information systems and conceptual modeling - A research agenda

Within the information systems field, the task of conceptual modeling involves building a representation of selected phenomena in some domain. High-quality conceptual-modeling work is important because it facilitates early detection and correction of system development errors. It also plays an increasingly important role in activities like business process reengineering and documentation of best-practice data and process models in enterprise resource planning systems. Yet little research has been undertaken on many aspects of conceptual modeling. In this paper, we propose a framework to motivate research that addresses the following fundamental question: How can we model the world to better facilitate our developing, implementing, using, and maintaining more valuable information systems? The framework comprises four elements: conceptual-modeling grammars, conceptual-modeling methods, conceptual-modeling scripts, and conceptual-modeling contexts. We provide examples of the types of research that have already been undertaken on each element and illustrate research opportunities that exist.

Globalization and women in southeast Asian higher education management

This paper draws on data from a group case study of women in higher education management in Hong Kong, Singapore, Malaysia, and Thailand. I investigate culture-specific dimensions of what the Western literature has conceptualized as glass ceiling impediments to women's career advancement in higher education. I frame my argument within recent debates about globalization and glocalization to show how the push-pull and disjunctive dynamics of globalization are experienced in local sites by social actors who traverse global flows and yet remain tethered to local discourses, values, and practices. All of the women in this study were trained in Western universities and are fluent English speakers, world-class experts in their fields, well versed with equity discourses, and globally connected on international nongovernment organization (NGO) and academic circuits. They are indeed global cosmopolitans. And yet their testimonies indicate that so-called Asian values and religious-cultural ideologies demand the enactment of a specific construct of Asian femininity that militates against meritocratic equality and academic career aspirations to senior management levels. Despite the global nature of the University and increasing global flows of academics, students, and knowledge, the politics of academic glass ceilings are not universal but always locally inflected with cultural values and norms. As such, the politics of disadvantage for women in higher education require local and situated analyses in the context of global patterns of the educational status Of women and the changing nature of higher education.

Fitting genetic models to twin data with binary and ordered categorical responses: A comparison of structural equation modelling and Bayesian hierarchical models

We compare Bayesian methodology utilizing free-ware BUGS (Bayesian Inference Using Gibbs Sampling) with the traditional structural equation modelling approach based on another free-ware package, Mx. Dichotomous and ordinal (three category) twin data were simulated according to different additive genetic and common environment models for phenotypic variation. Practical issues are discussed in using Gibbs sampling as implemented by BUGS to fit subject-specific Bayesian generalized linear models, where the components of variation may be estimated directly. The simulation study (based on 2000 twin pairs) indicated that there is a consistent advantage in using the Bayesian method to detect a correct model under certain specifications of additive genetics and common environmental effects. For binary data, both methods had difficulty in detecting the correct model when the additive genetic effect was low (between 10 and 20%) or of moderate range (between 20 and 40%). Furthermore, neither method could adequately detect a correct model that included a modest common environmental effect (20%) even when the additive genetic effect was large (50%). Power was significantly improved with ordinal data for most scenarios, except for the case of low heritability under a true ACE model. We illustrate and compare both methods using data from 1239 twin pairs over the age of 50 years, who were registered with the Australian National Health and Medical Research Council Twin Registry (ATR) and presented symptoms associated with osteoarthritis occurring in joints of the hand.

Aboriginal and Torres Strait Islander health research and the conduct of longitudinal studies: issues for debate

The National Health and Medical Research Council, Research Agenda Working Group (RAWG), and the literature on Indigenous health have identified the need to fill gaps in descriptive data on Aboriginal and Torres Strait Islander health and noted both the lack of research with urban populations and the need for longitudinal studies. This paper presents some of the broad ethical and methodological challenges associated with longitudinal research in Indigenous health and focuses particularly on national studies and studies in urban areas. Our goal is to advance debate in the public health arena about the application of ethical guidelines and the conduct of longitudinal studies in Aboriginal and Torres Strait Islander communities. We encourage others to offer their experiences in this field.

Gest??o do conhecimento em organiza????es p??blicas de sa??de no Brasil: diagn??stico de pr??ticas

As organiza????es p??blicas e privadas vivem diante de um cen??rio complexo, em que os fatores econ??micos e sociais de alcance mundial s??o respons??veis pela sua reestrutura????o. Nesse contexto, a Gest??o do Conhecimento (GC) se torna um valioso instrumento estrat??gico para a vida das pessoas e das organiza????es a que pertencem. A cria????o e a implanta????o de processos que gerem, armazenem, gerenciem e disseminem o conhecimento representam o mais novo desafio a ser enfrentado pelas organiza????es. O estudo realizado junto a Centros de Pesquisa Cl??nica (unidades vinculadas principalmente a Hospitais Universit??rios) e organiza????es p??blicas de sa??de integrantes do Programa Nacional de Gest??o P??blica e Desburocratiza????o (GESP??BLICA) tem como objetivo verificar como o tema GC est?? sendo tratado. O artigo identifica as pr??ticas de GC empregadas pelas organiza????es de sa??de abrangidas pelo estudo e sugere recomenda????es para uma dissemina????o mais eficaz do Modelo de Excel??ncia em Gest??o P??blica.

Elites estatais e reforma do estado na nova rep??blica: o projeto Enap e a forma????o da carreira de gestor governamental no Brasil

Os objetos desta pesquisa s??o: 1) a atua????o das elites burocr??ticas do Poder Executivo Federal no processo de transi????o pol??tica no Brasil, nos anos 1980; 2) as frentes de reforma na Nova Rep??blica, nas ??reas social, econ??mica e administrativa e 3) as tentativas de renova????o da gest??o p??blica representadas pela cria????o da Escola Nacional de Administra????o P??blica (ENAP) e da Carreira de Gestor Governamental (EPPGG). Esse era um contexto de reinstitucionaliza????o da fun????o diretiva do Estado e de deslocamento das fronteiras entre o burocr??tico e o pol??tico no setor p??blico brasileiro. A hip??tese central aqui defendida ?? de que a ENAP e a Carreira de Gestor Governamental eram duas op????es inovadoras frente ao dilema sobre quais seriam os pap??is cab??veis a pol??ticos e administradores na nova ordem democr??tica, mas tamb??m eram op????es sem enraizamento nos pactos e agendas de prioridades que viabilizaram a mudan??a de regime no pa??s. A Escola e a Carreira estavam em disson??ncia com as principais tend??ncias de recomposi????o das elites estatais na transi????o a partir do regime militar e sofreram bloqueios em raz??o disso, mas a pesquisa procurou desconstruir algumas narrativas sobre esses conflitos interburocr??ticos, que associam as resist??ncias impostas ?? ENAP e ?? Carreira pelos grupos de funcion??rios da Fazenda e Planejamento a interesses meramente corporativistas. Com um trajeto pelos estudos sobre as burocracias dos regimes militares e sobre as transi????es no Brasil e na Am??rica Latina, buscou-se aqui uma melhor identifica????o dos grupos integrantes das ???tecnoburocracias??? e de suas contribui????es para a moderniza????o administrativa e econ??mica do pa??s, na segunda metade do s??culo XX. Buscou-se revelar algumas conflu??ncias entre as ideias de tecnocratiza????o e profissionaliza????o das altas fun????es p??blicas e seus elos com as aspira????es pela reconstru????o do Estado sob bases mais democr??ticas, mostrando que, nos anos 1980, as propostas da SEDAP n??o eram os ??nicos projetos de moderniza????o em curso, tampouco os grupos que a elas se opuseram representavam interesses univocamente antidemocr??ticos.

Imagens da escola como mediadoras do processo formativo dos jovens no ensino da arte: diálogos com a história, memória e ambientes intraescolares

Esta pesquisa apresenta as imagens da escola como mediadoras do processo formativo dos jovens no ensino da Arte em diálogo com a história, memória e ambientes intraescolares. Inscreve-se no debate produzido pela linha de pesquisa em Educação e Linguagens. Analisa a formação dos jovens numa turma do terceiro ano do Ensino Médio na Escola Estadual de Ensino Médio “Hunney Everest Piovesan”, localizada no município de Cariacica no Estado do Espírito Santo. O estudo foi realizado em 2013 e tem como objetivo analisar as imagens escolares como mediadoras na formação dos estudantes do Ensino Médio no ensino da Arte em diálogo com a história, memória e ambientes intraescolares. Ao mesmo tempo, por meio de trabalho colaborativo, contribui para (re)construção da história da instituição, significando-a junto aos alunos e comunidade escolar. Por meio de intervenção artística com imagens da escola propõe reflexão crítica, analisando a formação dos jovens no terceiro ano do Ensino Médio. Para compreender os conceitos de mediação e meio social, estabelece um diálogo com as obras de Lev Semenovith Vigotski. A partir dos estudos de Maria Ciavatta e Schütz–Foerste procura entender a mediação imagética e sua dimensão educativa. Dialoga ainda com Frago, Escolano e Buffa, ampliando as reflexões sobre os ambientes intraescolares, dimensionando a imagética desses espaços e o senso de pertencimento à escola a partir da impregnação pela história e memória. A investigação pauta-se nos referenciais do método qualitativo e colaborativo de pesquisa. A produção dos dados contou com o recolhimento e análise documental de um conjunto de fontes primárias e secundárias formadas por livro de registro de funcionários da escola da década de 1970, diários de classe, recortes de jornais, convites de formaturas e registros fotográficos escolares dessa mesma década até a atualidade. Além desses documentos históricos, foram analisadas entrevistas de antigos alunos e questionários dos alunos do terceiro ano do Ensino Médio da instituição. Relata brevemente experiências de curto intercâmbio acadêmico realizado na Universidade de Ancara, na Turquia, com o objetivo de ampliar os horizontes de referência sociocultural, em especial com o contexto educacional do Ensino Médio euroasiático, identificando os espaços de formação dos jovens no contexto turco e suas relações com a educação brasileira. Esta experiência apresentada não integra a análise desta dissertação, mas projeta a discussão para novos estudos. A análise se elabora a partir da triangulação, entre outros, do referencial teórico com o processo de intervenção, produção de dados e no debate acadêmico em diferentes contextos. A partir da caminhada acadêmica permeada pela história e memória, inferimos que as imagens escolares medeiam o processo formativo dos jovens do terceiro ano do Ensino Médio no ensino da Arte. Contribuem para o cultivo da memória escolar, enquanto presença impregnada pela história da instituição, por meio da imagética dos seus ambientes intraescolares. Constatamos ainda que as imagens colaboram para o (re)conhecimento por parte desses sujeitos do seu papel ativo, autônomo e transformador da realidade escolar na qual estão inseridos.

Comparative analysis between statistical and artificial intelligence models in business failure prediction

A growing number of predicting corporate failure models has emerged since 60s. Economic and social consequences of business failure can be dramatic, thus it is not surprise that the issue has been of growing interest in academic research as well as in business context. The main purpose of this study is to compare the predictive ability of five developed models based on three statistical techniques (Discriminant Analysis, Logit and Probit) and two models based on Artificial Intelligence (Neural Networks and Rough Sets). The five models were employed to a dataset of 420 non-bankrupt firms and 125 bankrupt firms belonging to the textile and clothing industry, over the period 2003–09. Results show that all the models performed well, with an overall correct classification level higher than 90%, and a type II error always less than 2%. The type I error increases as we move away from the year prior to failure. Our models contribute to the discussion of corporate financial distress causes. Moreover it can be used to assist decisions of creditors, investors and auditors. Additionally, this research can be of great contribution to devisers of national economic policies that aim to reduce industrial unemployment.