Audit quality: does gender composition of audit firms matter?

Using a sample of Portuguese audit firms and their client companies, this study examines the association between gender composition of the partnership structure oaudit firms and audit quality. Audit quality is measured through the earnings quality of audit clients. We find that gender diversity in the partnership structure of audit firms, per se, has no association with audit quality. In turn, we find significant evidence that a predominant presence of female Certified Public Accountants (CPAs) in partner positions in audit firms is associated with higher audit quality. In particular, the results indicate that audit firms with female-dominated partnership structures are negatively related with aggressive accounting practices in audit clients.

A synopsis of the species of Mesovelia (Insecta: Heteroptera: Mesoveliidae) occurring in the floodplain of the Amazon River, Brazil, with redescriptions of Mesovelia mulsanti White and M. zeteki Harris & Drake

Mesovelia mulsanti White, 1879 and M. zeteki Harris & Drake, 1941 are newly recorded in the Amazon River floodplain, Brazil. A key to the three known species ocurring in this region is also provided. Mesovelia mulsanti can be distinguished from M. amoena and M. zeteki by the body length larger than 2.50 mm, the head without longitudinal brown stripes near midline, and the forefemur and midfemur of the male, which have ventral rows of spines. Mesovelia amoena differs from M. zeteki in aspects of body color and in number of spinules near posterior margin of abdominal sternite VI of male.

Search for dark matter in events with heavy quarks and missing transverse momentum in pp collisions with the ATLAS detector

This article reports on a search for dark matter pair production in association with bottom or top quarks in 20.3fb−1 of pp collisions collected at s√=8 TeV by the ATLAS detector at the LHC. Events with large missing transverse momentum are selected when produced in association with high-momentum jets of which one or more are identified as jets containing b-quarks. Final states with top quarks are selected by requiring a high jet multiplicity and in some cases a single lepton. The data are found to be consistent with the Standard Model expectations and limits are set on the mass scale of effective field theories that describe scalar and tensor interactions between dark matter and Standard Model particles. Limits on the dark-matter--nucleon cross-section for spin-independent and spin-dependent interactions are also provided. These limits are particularly strong for low-mass dark matter. Using a simplified model, constraints are set on the mass of dark matter and of a coloured mediator suitable to explain a possible signal of annihilating dark matter.

Does dosage in abstinence education matter?

Although past reviews uniformly criticized the efficacy and effectiveness of sexual abstinence in adolescents, new studies dispute the earlier findings. Studies that unpackage intervention programs provide one means of understanding why they succeed in some settings and not in others. This study examined 3183 students spread over 35 schools on the number of hours that they received in sexual abstinence education, in a context of health behaviors promotion. A multi-level analysis (HLM) was performed. The number of hours did not appear to make any difference in the outcome scores. Reasons for this finding are presented and their implications are provided.

Tree communities of white-sand and terra-firme forests of the upper Rio Negro

The high tree diversity and vast extent of Amazonian forests challenge our understanding of how tree species abundance and composition varies across this region. Information about these parameters, usually obtained from tree inventories plots, is essential for revealing patterns of tree diversity. Numerous tree inventories plots have been established in Amazonia, yet, tree species composition and diversity of white-sand and terra-firme forests of the upper Rio Negro still remain poorly understood. Here, we present data from eight new one-hectare tree inventories plots established in the upper Rio Negro; four of which were located in white-sand forests and four in terra-firme forests. Overall, we registered 4703 trees > 10 cm of diameter at breast height. These trees belong to 49 families, 215 genera, and 603 species. We found that tree communities of terra-firme and white-sand forests in the upper Rio Negro significantly differ from each other in their species composition. Tree communities of white-sand forests show a higher floristic similarity and lower diversity than those of terra-firme forests. We argue that mechanisms driving differences between tree communities of white-sand and terra-firme forests are related to habitat size, which ultimately influences large-scale and long-term evolutionary processes.

Updated List and identification key of 219 tree species of white sand forests of the Allpahuayo Mishana National Reserve, Loreto, Peru

White sand forests, although low in nutrients, are characterized not only by several endemic species of plants but also by several monodominant species. In general, plants in this forest have noticeably thin stems. The aim of this work was to elaborate a parallel dichotomous key for the identification of Angiosperm tree species occurring on white sand forests at the Allpahuayo Mishana National Reserve, Loreto, Peru. We compiled a list of species from several publications in order to have the most comprehensive list of species that occur on white sand forest. We found 219 species of Angiosperm, the more abundant species were Pachira brevipes (26.27%), Caraipa utilis (17.90%), Dicymbe uaiparuensis (13.27%), Dendropanax umbellatus (3.28%), Sloanea spathulata (2.52%), Ternstroemia klugiana (2.30%), Haploclathra cordata (2.28%), Parkia igneiflora (1.20%), Emmotum floribundum (1.06%), Ravenia biramosa (1.04%) among others. Most species of white sand forests can be distinguished using characteristics of stems, branches and leaves. This key is very useful for the development of floristic inventories and related projects on white sand forests from Allpahuayo Mishana National Reserve.

Search for Dark Matter in Events with Missing Transverse Momentum and a Higgs Boson Decaying to Two Photons in pp Collisions at root s=8 TeV with the ATLAS Detector

Results of a search for new phenomena in events with large missing transverse momentum and a Higgs boson decaying to two photons are reported. Data from proton--proton collisions at a center-of-mass energy of 8 TeV and corresponding to an integrated luminosity of 20.3 fb−1 have been collected with the ATLAS detector at the LHC. The observed data are well described by the expected Standard Model backgrounds. Upper limits on the cross section of events with large missing transverse momentum and a Higgs boson candidate are also placed. Exclusion limits are presented for models of physics beyond the Standard Model featuring dark-matter candidates.

Continuous fungal treatment of non-sterile veterinary hospital effluent: pharmaceuticals removal and microbial community assessment

Source point treatment of effluents with a high load of pharmaceutical active compounds (PhACs), such as hospital wastewater, is a matter of discussion among the scientific community. Fungal treatments have been reported to be successful in degrading this type of pollutants and, therefore, the white-rot fungus Trametes versicolor was applied for the removal of PhACs from veterinary hospital wastewater. Sixty-six percent removal was achieved in a non-sterile batch bioreactor inoculated with T. versicolor pellets. On the other hand, the study of microbial communities by means of DGGE and phylogenetic analyses led us to identify some microbial interactions and helped us moving to a continuous process. PhAC removal efficiency achieved in the fungal treatment operated in non-sterile continuous mode was 44 % after adjusting the C/N ratio with respect to the previously calculated one for sterile treatments. Fungal and bacterial communities in the continuous bioreactors were monitored as well.

Removal of ochratoxin A from contaminated white and red wines using oenological fining agents

Mycotoxins are toxic secondary metabolites produced by certain moulds, being ochratoxin A (OTA) one of the most relevant. Its chemical structure is a dihydro-isocoumarin connected at the 7-carboxy group to a molecule of L--phenylalanine via an amide bond. OTA contamination of wines might be a risk to consumer health, thus requiring treatments to achieve acceptable standards for human consumption [1]. According to the Regulation No. 1881/2006 of the European Commission, the maximum limit for OTA in wine is 2 µg/kg [2]. Therefore, the aim of this work was to know the effect of different fining agents on OTA removal, as well as their impact on white and red wine physicochemical characteristics. To evaluate their efficiency, 11 commercial fining agents (mineral, synthetic, animal and vegetable proteins) were used to get new approaches on OTA removal from white and red wines. Trials were performed in wines artificially supplemented (at a final concentration of 10 µg/L) with OTA. The most effective fining agent in removing OTA (80%) from white wine was a commercial formulation that contains gelatine, bentonite and activated carbon. Removals between 10-30% were obtained with potassium caseinate, yeast cell walls and pea protein. With bentonites, carboxymethylcellulose, polyvinylpolypyrrolidone and chitosan no considerable OTA removal was verified. In red wine, removals between 6-19% were obtained with egg albumin, yeast cell walls, pea protein, isinglass, gelatine, polyvinylpolypyrrolidone and chitosan. The most effective fining agents in removing OTA from red wine were an activated carbon (66%) followed again by the commercial formulation (55%), being activated carbon a well-known adsorbent of mycotoxins. These results may provide useful information for winemakers, namely for the selection of the most appropriate oenological product for OTA removal, reducing wine toxicity and simultaneously enhancing food safety and wine quality.

Influence of different activated carbons on Ochratoxin A decrease in wines

The presence of mycotoxins in foodstuff is a matter of concern for food safety. Wines can also be contaminated with these toxicants. Several authors have demonstrated the presence of mycotoxins in wine, especially ochratoxin A (OTA) [1]. As these toxicants can never be completely removed from the food chain, many countries have defined levels in food in order to attend health concerns. The maximum acceptable level of OTA in wines is 2.0 µg/kg according to the Commission regulation No. 1881/2006 [2]. Although, higher levels of OTA have been detected in several wine samples. In order to reduce OTA to safer levels, several oenological products can be used in wine; including activated carbons, as shown in previous experiments. Regarding this, the aim of present study was to evaluate the effectiveness of several activated carbons for reducing the amount of OTA present in white and red wines as well as to evaluate their effect on wines physicochemical characteristics. Wine samples were artificially supplemented with OTA at a final concentration of 10.0 µg/L. The different activated carbons were applied at the concentration recommended by the manufacturer in order to evaluate their efficiency in reducing OTA levels. A mixture composed by gelatine, bentonite and activated carbon reduced 80% of OTA concentration in white wine. The same mixture was however less efficient in red wine, achieving only a reduction of 55%. Thereafter, the effect of activated carbon was evaluated in a red wine, achieving reductions of 66%. Considering these results more assays are being performed with other commercial activated carbons, in order to evaluate their efficiency. These results may provide valuable information for winemakers. Knowing the effect of commercial activated carbons they may choose most appropriate products to remove OTA, thus enhancing wine safety and quality.

Analytical evaluation of fining treatments for white wines contaminated by Ochratoxin A

Mycotoxins are toxic secondary metabolites produced by certain molds. Ochratoxin A (OTA) is one of the most relevant. Its chemical structure is a dihydro-isocoumarin connected at the 7-carboxy group to a molecule of L--phenylalanine via an amide bond. OTA in wine is a risk to consumer health [1]. According to the Regulation No. 123/2005 of the European Commission, the maximum limit for OTA in wine is 2 µg/kg [2]. Then, it is important to control its occurrence. So, the aim of this work was to know the effect of different fining agents on OTA removal from white wine.

White-coat hypertension and normotension in the League of Hypertension of the Hospital das Clínicas, FMUSP: prevalence, clinical and demographic characteristics

OBJECTIVE: To assess the prevalence of white-coat normortension, white-coat hypertension, and white-coat effect. METHODS: We assessed 670 medical records of patients from the League of Hypertension of the Hospital das Clínicas of the Medical School of the University of São Paulo. White-coat hypertension (blood pressure at the medical office: mean of 3 measurements with the oscillometric device ³140 or ³90 mmHg, or both, and ambulatory blood pressure monitoring mean during wakefulness < 135/85) and white-coat normotension (office blood pressure < 140/90 and blood pressure during wakefulness on ambulatory blood pressure monitoring ³ 135/85) were analyzed in 183 patients taking no medication. The white-coat effect (difference between office and ambulatory blood pressure > 20 mmHg for systolic and 10 mmHg for diastolic) was analyzed in 487 patients on treatment, 374 of whom underwent multivariate analysis to identify the variables that better explain the white-coat effect. RESULTS: Prevalence of white-coat normotension was 12%, prevalence of white-coat hypertension was 20%, and prevalence of the white-coat effect was 27%. A significant correlation (p<0.05) was observed between white-coat hypertension and familial history of hypertension, and between the white-coat effect and sex, severity of the office diastolic blood pressure, and thickness of left ventricular posterior wall. CONCLUSION: White-coat hypertension, white-coat normotension, and white-coat effect should be considered in the diagnosis of hypertension.

Síndrome de Wolff-Parkinson-White associada a comunicação interatrial tipo seio venoso

A associação de comunicação interatrial (CIA) tipo seio venoso com síndrome de Wolff Parkinson White (WPW) é muito rara e ainda não descrita na literatura médica especializada. Descreve-se o caso de uma jovem portadora dessa associação de patologias tratada com ablação da via acessória por radiofreqüência, seguida de correção cirúrgica do defeito do septo interatrial.

DINAMICA MICROBIANA Y CALIDAD DE LA MATERIA ORGANICA DEL SUELO COMO INDICADORES DE SUSTENTABILIDAD EN EL CHACO ARIDO DE LA PROVINCIA DE CORDOBA Microbial dynamic and organic matter quality as indicators of soil sustainability in Dry Chaco of Córdoba Province

Se propone analizar el efecto del uso productivo en el Chaco Árido de la provincia de Córdoba, mediante la aplicación de indicadores de sustentabilidad relacionados con la calidad de la materia orgánica y la liberación de nutrientes en el suelo, con la finalidad de aportar a un tema de suma interes para la provincia de Córdoba como es la formulación de criterios y pautas de manejo para la implementación de la Ley de Bosques (N° 26331). Se trabajará en la localidad de San Miguel en el departamento Pocho, en un sitio de bosque no disturbado y en tres sistemas productivos: desmonte selectivo con implantación de pasturas; desmonte total con agricultura bajo riego y desmonte total sobrepastoreado. En cada sitio se medirá “in situ” la emisión de CO2 y se tomaran muestras de suelo a las que se les determinará: a) contenido de materia orgánica total (MO), b) contenido de sustancias húmicas (SH), diferenciando ácidos húmicos (AH) y fúlvicos (AF), c) abundancia y actividad de microorganismos nitrificadores y d) propiedades químicas de los AH y AF. Se calcularán los siguientes índices de sustentabilidad a) materia orgánica biodisponible (MOB=MO–SH); b) índice de humificación (IH=SH/MO); c) tipo de humus (TH=AF/AH; d) índice de mineralización de C (IMC=CO2/MO); e) índice de nitrificación (IN=actividad/abundancia); y f) índice de estabilidad de las fracciones humificadas: compuestos aromáticos/ alifáticos. Los datos serán analizados estadísticamente mediante ANOVA y comparación de medias por LSD (P<0.05) y tests multivariados. We proposed analyze the effect of land use in Arid Chaco of Cordoba province, using sustainability indicators related to organic matter quality and nutrient release in soil, with the aim to formulate management criteria for the implementation of the Ley de Bosques (N° 26331) in Córdoba province. The study will be conducted in San Miguel village in Pocho department, in one undisturbed forest site and three productive systems: selective clearing with grass sowing; total clearing with irrigation agriculture and total clearing with overgrazed. In each site "in situ" CO2 emission will be measured and soil samples will be taken, in which the following parameters will be determined: a) total organic matter content (MO), b) humic substances content (SH), in humic acids (AH) and fulvic acids (AF), c) abundance and activity of nitrifier microorganisms and d) chemical properties of AH and AF. The sustainability indexes will be calculated: biodisponible organic matter (MOB=MO–SH); b) humification index (IH=SH/MO); c) humus type (TH=AF/AH; d) C mineralization index (IMC=CO2/MO); e) nitrifying index (IN=activity/abundance); and f) humic fractions stability index: aromatic/aliphatic compounds. The data will be statistically analyzed by ANOVA and the means will be compared by LSD (P<0.05) and multivariate tests.