885 resultados para internal audit contribution and external audit fees
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PURPOSE: The objective of this study was to investigate the additional burdens in terms of pain, prolongation of surgery and morbidity which is added to elective caesarean section if umbilical hernia suture repair is performed simultaneously. Secondly, patient's satisfaction and hernia recurrence rate were assessed. METHODS: Consecutive women with symptomatic umbilical hernia undergoing internal or external suture repair during elective caesarean were included in this retrospective cohort-control study. Data on post-operative pain, duration of surgery and morbidity of a combined procedure were collected. These patients were matched 1:10 to women undergoing caesarean section only. Additionally, two subgroups were assessed separately: external and internal suture hernia repair. These subgroups were compared for patient's satisfaction, cosmesis, body image and recurrence rate. RESULTS: Fourteen patients with a mean age of 37 years were analysed. Internal suture repair (n = 7) prolonged caesarean section by 20 min (p = 0.001) and external suture repair (n = 7) by 34 min (p < 0.0001). Suture repair did not increase morphine use (0.38 ± 0.2 vs. 0.4 ± 02 mg/kg body weight), had no procedure-related morbidity and prolonged hospitalization by 0.5 days (p = 0.01). At a median follow-up of 37 (5-125) months, two recurrences in each surgical technique, internal and external suture repair, occurred (28 %). Body image and cosmesis score showed a higher level of functioning in internal suture repair (p = 0.02; p = 0.04). DISCUSSION: Despite a high recurrence rate, internal suture repair of a symptomatic umbilical hernia during elective caesarean section should be offered to women if requested. No additional morbidity or scar is added to caesarean section. Internal repair is faster, and cosmetic results are better, additional skin or fascia dissection is avoided, and it seems to be as effective as an external approach. Yet, women must be informed on the high recurrence rate.
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The morphologically similar taxa Anopheles calderoni, Anopheles punctimacula, Anopheles malefactor and Anopheles guarao are commonly misidentified. Isofamilies collected in Valle de Cauca, Colombia, showed morphological characters most similar to An. calderoni, a species which has never previously been reported in Colombia. Although discontinuity of the postsubcostal pale spots on the costa (C) and first radial (R1) wing veins is purportedly diagnostic for An. calderoni, the degree of overlap of the distal postsubcostal spot on C and R1 were variable in Colombian specimens (0.003-0.024). In addition, in 98.2% of larvae, seta 1-X was located off the saddle and seta 3-C had 4-7 branches in 86.7% of specimens examined. Correlation of DNA sequences of the second internal transcribed spacer and mtDNA cytochrome c oxidase subunit I gene (COI) barcodes (658 bp of the COI gene) generated from Colombian progeny material and wild-caught mosquitoes from Ecuador with those from the Peruvian type series of An. calderoni confirmed new country records. DNA barcodes generated for the closely related taxa, An. malefactor and An. punctimacula are also presented for the first time. Examination of museum specimens at the University of the Valle, Colombia, revealed the presence of An. calderoni in inland localities across Colombia and at elevations up to 1113 m.
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The STAR family of proteins links signaling pathways to various aspects of post-transcriptional regulation and processing of RNAs. Sam68 belongs to this class of heteronuclear ribonucleoprotein particle K (hnRNP K) homology (KH) single domain-containing family of RNA-binding proteins that also contains some domains predicted to bind critical components in signal transduction pathways. In response to phosphorylation and other post-transcriptional modifications, Sam68 has been shown to have the ability to link signal transduction pathways to downstream effects regulating RNA metabolism, including transcription, alternative splicing or RNA transport. In addition to its function as a docking protein in some signaling pathways, this prototypic STAR protein has been identified to have a nuclear localization and to take part in the formation of both nuclear and cytosolic multi-molecular complexes such as Sam68 nuclear bodies and stress granules. Coupling with other proteins and RNA targets, Sam68 may play a role in the regulation of differential expression and mRNA processing and translation according to internal and external signals, thus mediating important physiological functions, such as cell death, proliferation or cell differentiation.
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Time is embedded in any sensory experience: the movements of a dance, the rhythm of a piece of music, the words of a speaker are all examples of temporally structured sensory events. In humans, if and how visual cortices perform temporal processing remains unclear. Here we show that both primary visual cortex (V1) and extrastriate area V5/MT are causally involved in encoding and keeping time in memory and that this involvement is independent from low-level visual processing. Most importantly we demonstrate that V1 and V5/MT are functionally linked and temporally synchronized during time encoding whereas they are functionally independent and operate serially (V1 followed by V5/MT) while maintaining temporal information in working memory. These data challenge the traditional view of V1 and V5/MT as visuo-spatial features detectors and highlight the functional contribution and the temporal dynamics of these brain regions in the processing of time in millisecond range. The present project resulted in the paper entitled: 'How the visual brain encodes and keeps track of time' by Paolo Salvioni, Lysiann Kalmbach, Micah Murray and Domenica Bueti that is now submitted for publication to the Journal of Neuroscience.
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La thématique des désaffiliations religieuses du milieu évangélique est le parent pauvre des études faites jusqu'à ce jour sur ce courant religieux. En effet, l'accent est généralement mis sur son développement en termes d'affiliation faisant alors l'impasse sur les pertes qu'il connaît pourtant. De plus, la question des désaffiliations religieuses est un angle d'approche sociologique particulièrement fécond pour étudier les groupes religieux en permettant, entre autres, de cerner plus en profondeur leur identité, les mécanismes qui favorisent leur pérennisation, mais aussi leur rapport à la société environnante. Dans ce travail, qui s'inscrit en sociologie des religions et qui puise autant dans la littérature sur les désaffiliations religieuses que dans celle des désengagements militants, l'analyse s'est focalisée sur les processus de désengagement au niveau microsociologique : quels sont les motifs qui président les désaffiliations, comment se déroulent ces dernières, quels effets ont-elles sur l'individu en termes identitaires et comment sont-elles perçues par ceux qui restent ? Ces principales questions ont permis de (re] questionner des éléments constitutifs de l'engagement évangélique : les processus de socialisation ; la structuration des liens intragroupe développés par le milieu et son rapport à l'extérieur ; son système normatif; son système de représentation du monde et la démarche religieuse qu'il valorise, qui sont autant d'aspects qui jouent un rôle dans les processus de désaffiliation. Plus précisément, ces éléments agissent en tant que mécanismes de rétention tant sociaux que psychologiques compliquant ainsi le désengagement. Cette thèse s'est construite sur dix-sept entretiens semi directifs menés auprès de personnes ayant grandi pour la plupart dans une famille évangélique et qui ont décidé, un jour, de ne plus fréquenter ce milieu religieux. Pour élargir la perspective analytique et pour permettre de comprendre et d'expliquer les processus de désaffiliation en lien avec le groupe quitté, un ensemble de septante-huit entretiens semi directifs et de mille cent questionnaires standardisés de membres d'Eglises évangéliques a été mobilisé. Partant des logiques du désengagement, cette thèse affine les connaissances actuelles sur l'évangélisme dans le contexte de la modernité, grâce à l'éclairage inédit qu'elle lui donne. Elle développe également le champ des connaissances sur les désaffiliations religieuses en lui fournissant un nouvel exemple de cas tout en lui offrant une autre façon de théoriser les sorties de groupes religieux qui valorisent un engagement de type militant. - Religious disaffiliations from the evangelical milieu have not yet been investigated. Indeed, former studies have usually focused on the development of the milieu by looking at conversions. However, it appears that the study of the disaffiliation processes may not only give results on the reasons and experiences of those disaffiliating, but also shed light on the attributes and the development of the evangelical milieu itself. The main goal of this thesis was to fill this gap in the literature. From a microsociological approach, this thesis sought to answer the following central question : Why, how and with what effects do individuals leave the evangelical milieu and how is this phenomenon perceived, interpreted and managed by the individuals who leave the evangelical community and by the members of the evangelical milieu? These questions enabled me to investigate the functioning of the evangelical milieu : its processes of socialization ; internal and external relationships ; normative system ; belief system or its religious engagement. This set of aspects can influence and complicate the processes of disaffiliation. The analysis of religious disaffiliation was based on seventeen qualitative interviews with former members of evangelical chrurches who decided, one day, not to attend an evangelical church anymore and who question more or less strongly the « system of evangelical thought ». Seventy-eight qualitative interviews with members of evangelical free churches and a representative survey with members of evangelical free churches (N = 1100] completed the analysis and inserted the individual disengagement in the « milieu's logics ». This thesis complements and enriches the literature on evangelism as well as on religious disaffiliation in general.
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An analytic method to evaluate nuclear contributions to electrical properties of polyatomic molecules is presented. Such contributions control changes induced by an electric field on equilibrium geometry (nuclear relaxation contribution) and vibrational motion (vibrational contribution) of a molecular system. Expressions to compute the nuclear contributions have been derived from a power series expansion of the potential energy. These contributions to the electrical properties are given in terms of energy derivatives with respect to normal coordinates, electric field intensity or both. Only one calculation of such derivatives at the field-free equilibrium geometry is required. To show the useful efficiency of the analytical evaluation of electrical properties (the so-called AEEP method), results for calculations on water and pyridine at the SCF/TZ2P and the MP2/TZ2P levels of theory are reported. The results obtained are compared with previous theoretical calculations and with experimental values
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An overview is given on a study which showed that not only in chemical reactions but also in the favorable case of nontotally symmetric vibrations where the chemical and external potentials keep approximately constant, the generalized maximum hardness principle (GMHP) and generalized minimum polarizability principle (GMPP) may not be obeyed. A method that allows an accurate determination of the nontotally symmetric molecular distortions with more marked GMPP or anti-GMPP character through diagonalization of the polarizability Hessian matrix is introduced
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Parkinson's disease (PD) is a slowly progressive neurodegenerative disorder marked by the loss of dopaminergic neurons (in particular in the substantia nigra) causing severe impairment of movement coordination and locomotion, associated with the accumulation of aggregated α-synuclein (α-Syn) into proteinaceous inclusions named Lewy bodies. Various early forms of misfolded α-Syn oligomers are cytotoxic. Their formation is favored by mutations and external factors, such as heavy metals, pesticides, trauma-related oxidative stress and heat shock. Here, we discuss the role of several complementing cellular defense mechanisms that may counteract PD pathogenesis, especially in youth, and whose effectiveness decreases with age. Particular emphasis is given to the 'holdase' and 'unfoldase' molecular chaperones that provide cells with potent means to neutralize and scavenge toxic protein conformers. Because chaperones can specifically recognize misfolded proteins, they are key specificity factors for other cellular defenses, such as proteolysis by the proteasome and autophagy. The efficiency of the cellular defenses decreases in stressed or aging neurons, leading to neuroinflammation, apoptosis and tissue loss. Thus, drugs that can upregulate the molecular chaperones, the ubiquitin-proteasome system and autophagy in brain tissues are promising avenues for therapies against PD and other mutation-, stress- or age-dependent protein-misfolding diseases.
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In this project, we have investigated new ways of modelling and analysis of human vasculature from Medical images. The research was divided in two main areas: cerebral vasculature analysis and coronary arteries modeling. Regarding cerebral vasculature analysis, we have studed cerebral aneurysms, internal carotid and the Circle of Willis (CoW). Aneurysms are abnormal vessel enlargements that can rupture causing important cerebral damages or death. The understanding of this pathology, together with its virtual treatment, and image diagnosis and prognosis, includes identification and detailed measurement of the aneurysms. In this context, we have proposed two automatic aneurysm isolation method, to separate the abnormal part of the vessel from the healthy part, to homogenize and speed-up the processing pipeline usually employed to study this pathology, [Cardenes2011TMI, arrabide2011MedPhys]. The results obtained from both methods have been also compared and validatied in [Cardenes2012MBEC]. A second important task here the analysis of the internal carotid [Bogunovic2011Media] and the automatic labelling of the CoW, Bogunovic2011MICCAI, Bogunovic2012TMI]. The second area of research covers the study of coronary arteries, specially coronary bifurcations because there is where the formation of atherosclerotic plaque is more common, and where the intervention is more challenging. Therefore, we proposed a novel modelling method from Computed Tomography Angiography (CTA) images, combined with Conventional Coronary Angiography (CCA), to obtain realistic vascular models of coronary bifurcations, presented in [Cardenes2011MICCAI], and fully validated including phantom experiments in [Cardene2013MedPhys]. The realistic models obtained from this method are being used to simulate stenting procedures, and to investigate the hemodynamic variables in coronary bifurcations in the works submitted in [Morlachi2012, Chiastra2012]. Additionally, another preliminary work has been done to reconstruct the coronary tree from rotational angiography, and published in [Cardenes2012ISBI].
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Background: The objective of the present study was to compare three different sampling and questionnaire administration methods used in the international KIDSCREEN study in terms of participation, response rates, and external validity. Methods: Children and adolescents aged 8–18 years were surveyed in 13 European countries using either telephone sampling and mail administration, random sampling of school listings followed by classroom or mail administration, or multistage random sampling of communities and households with self-administration of the survey materials at home. Cooperation, completion, and response rates were compared across countries and survey methods. Data on non-respondents was collected in 8 countries. The population fraction (PF, respondents in each sex-age, or educational level category, divided by the population in the same category from Eurostat census data) and population fraction ratio (PFR, ratio of PF) and their corresponding 95% confidence intervals were used to analyze differences by country between the KIDSCREEN samples and a reference Eurostat population. Results: Response rates by country ranged from 18.9% to 91.2%. Response rates were highest in the school-based surveys (69.0%–91.2%). Sample proportions by age and gender were similar to the reference Eurostat population in most countries, although boys and adolescents were slightly underrepresented (PFR <1). Parents in lower educational categories were less likely to participate (PFR <1 in 5 countries). Parents in higher educational categories were overrepresented when the school and household sampling strategies were used (PFR = 1.78–2.97). Conclusion: School-based sampling achieved the highest overall response rates but also produced slightly more biased samples than the other methods. The results suggest that the samples were sufficiently representative to provide reference population values for the KIDSCREEN instrument.
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For the 2004 strategic planning process at Iowa Workforce Development, Director Richard Running asked for as much input from all staff as possible. As a result, planning staff designed an extensive process to gather input over about a three month period during the late spring and summer: • A Guide to Staff Involvement was drafted and distributed to staff in offices throughout the state. This guide provided a brief explanation of the planning process and quoted extensively from the Vilsack/Pederson Leadership Agenda and the 2003 IWD strategic plan to illustrate each step and to show examples of alignment. The guide also provided suggestions for staff in various locations and work units to conduct their own planning sessions. The structure was designed to solicit feedback regarding elements (vision, mission, guiding principles, goals and strategies) of the existing 2003 plan. Particular attention was devoted to securing non-management staff’s perspective during the internal and external assessment exercises. • Several local offices did conduct their own structured input sessions following the suggested guidelines and sent the results to planning staff in the central administrative offices. • Other work units in many locations opted to ask planning staff to facilitate planning sessions for them. The results of these sessions were also gathered by planning staff. In all, dozens of input sessions were held and hundreds of IWD staff participated directly in the process. Because all the sessions followed similar guidelines, it was relatively easy to combine all of the input received and spot common themes that surfaced from the many sessions. A composite of all the flip chart notes was compiled into one large document (for those who like lots of detail) and another document summarized the key themes that emerged. This information was used in a day-long planning retreat on August 20. Management staff members from throughout the department were invited and each work unit and sub-state region also brought a non-management staff person as well. This group reviewed the themes from the earlier sessions and then addressed each element of the 2003 plan, proposing refinements for almost all sections. Subsequently, senior management reviewed the results of the retreat and made the final decisions for the new 2004 plan. This thorough approach, with its special emphasis on input from line staff, did result in some significant changes to IWD’s plan. Local office staff, for example, consistently expressed the need to step up our marketing efforts, especially with employers. Another need that was expressed clearly and often was the need to beef up staff training efforts, much of the capacity for which had been lost in budget and staff reductions a few years ago. Neither of these issues is new, but the degree of concern expressed by IWD staff has caused us to elevate their importance in this year’s plan.
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This study was conducted to analyze whether internal (IR) and external (ER) rotator shoulder muscles weakness and/or imbalance collected through a preseason assessment could be predictors of subsequent shoulder injury during a season in handball players. In preseason, 16 female elite handball players (HPG) and 14 healthy female nonathletes (CG) underwent isokinetic IR and ER strength test with use of a Con-Trex® dynamometer in a seated position with 45° shoulder abduction in scapular plane, at 60, 120 and 240°/s in concentric and at 60°/s in eccentric, for both sides. An imbalanced muscular strength profile was determined using -statistically selected cut-offs from CG values. For HPG, all newly incurred shoulder injuries were reported during the season. There were significant differences between HPG and CG only for dominant eccentric IR strength, ER/IR ratio at 240°/s and for IRecc/ERcon ratio. In HPG, IR and ER strength was higher, and ER/IR ratios lower for dominant than for nondominant side. The relative risk was 2.57 (95%CI: 1.60-3.54; P<0.05) if handball players had an imbalanced muscular strength profile. In youth female handball players IR and ER muscle strength increases on the dominant side without ER/IR imbalances; and higher injury risk was associated with imbalanced muscular strength profile.
The hematology laboratory in blood doping (bd): 2014 update on the athlete biological passport (APB)
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Introduction: Blood doping (BD) is the use of Erythropoietic Stimulating Agents (ESAs) and/or transfusion to increase aerobic performance in athletes. Direct toxicologic techniques are insufficient to unmask sophisticated doping protocols. The Hematological module of the ABP (World Anti-Doping Agency), associates decision support technology and expert assessment to indirectly detect BD hematological effects. Methods: The ABP module is based on blood parameters, under strict pre-analytical and analytical rules for collection, storage and transport at 2-12°C, internal and external QC. Accuracy, reproducibility and interlaboratory harmonization fulfill forensic standard. Blood samples are collected in competition and out-ofcompetition. Primary parameters for longitudinal monitoring are: - hemoglobin (HGB); - reticulocyte percentage (RET); - OFF score, indicator of suppressed erythropoiesis, calculated as [HGB(g/L) * 60-√RET%]. Statistical calculation predicts individual expected limits by probabilistic inference. Secondary parameters are RBC, HCT, MCHC-MCH-MCV-RDW-IFR. ABP profiles flagged as atypical are review by experts in hematology, pharmacology, sports medicine or physiology, and classified as: - normal - suspect (to target) - likely due to BD - likely due to pathology. Results: Thousands of athletes worldwide are currently monitored. Since 2010, at least 35 athletes have been sanctioned and others are prosecuted on the sole basis of abnormal ABP, with a 240% increase of positivity to direct tests for ESA, thanks to improved targeting of suspicious athletes (WADA data). Specific doping scenarios have been identified by the Experts (Table and Figure). Figure. Typical HGB and RET profiles in two highly suspicious athletes. A. Sample 2: simultaneous increases in HGB and RET (likely ESA stimulation) in a male. B. Samples 3, 6 and 7: "OFF" picture, with high HGB and low RET in a female. Sample 10: normal HGB and increased RET (ESA or blood withdrawal). Conclusions: ABP is a powerful tool for indirect doping detection, based on the recognition of specific, unphysiological changes triggered by blood doping. The effect of factors of heterogeneity, such as sex and altitude, must also be considered. Schumacher YO, et al. Drug Test Anal 2012, 4:846-853. Sottas PE, et al. Clin Chem 2011, 57:969-976.
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As decisões de preços de venda, é uma das funções com mais relevância no ambiente empresarial para os gerentes, devido o seu carácter estratégico para o sucesso das empresas. O processo de formação de preço (FP) é fundamental para as empresas, embora apresenta graus de dificuldade e de complexidade, por implicar diversos factores. A primeira etapa para a FP consiste na estimativa correcta de custos, para obtenção de preços ideais. Para além dos custos, outros factores internos e externos devem ser analisados para que as decisões possam ser tomadas de forma correcta e obter um preço competitivo. Portanto, os gerentes precisam de informações precisas para poderem tomar decisões com segurança, levando em consideração todos os aspectos relevantes para a FP. O presente trabalho tem como objectivo principal, conhecer uma politica adequada de FP, bem como, descobrir quais os factores mais relevantes considerados na formação desses preços nas empresas e ainda conhecer quais os métodos de FP utilizado pelas empresas de importação de S.Vicente para a FP. A metodologia, consistiu primeiramente numa pesquisa bibliográfica e exploratória. Para a recolha dos dados,foram aplicados questionários com perguntas fechadas múltipla escolha, aos gerentes e aos responsáveis pelos processos de EC e FP e para complementar, foi feita uma entrevista a um especialista da área. Para a análise dos dados, foram utilizadas técnicas qualitativas e quantitativas, feito através das respostas obtidas dos questionários. Os resultados obtidos da pesquisa, mostram que o método de formação de preços de venda adoptado pelas empresas de S.Vicente, é o método baseado no custo e no mercado (método misto), ou seja, o preço é definido com base nos seus custos, mas é ajustado tendo por base o preço da concorrência. The sale prices decisions; it is one of the functions with more relevance in the managerial atmosphere for the managers, due your strategic character for the success of the companies. The process of price formation (FP) it is fundamental for the companies,although it presents degrees of difficulty and of complexity, for implicating several factors. The first stage for FP consists in estimate correct costs, to obtaining ideal prices. Besides the costs, others internal and external factors should be analyzed so that decisions can be made in a correct form to obtain a competitive price. Therefore, the managers need necessary information to make safety decisions, taking in consideration all the important aspects of FP. The main objective of this present work, is to know the appropriate politics of FP, as well as, to discover which the most important factors considered in the formation of those prices to purchases and still to know which of the FP methods used by the import companies in São Vicente. The methodology consisted firstly in a bibliographical and exploratory research. To collect the data, were applied uestionnaires with closed questions, multiple choice to the managers and the responsible for the processes of ECP and EP and to complement, it was made an interview to a specialist. For the analysis of the data, qualitative techniques were used, done through to obtained answers of the questionnaires. The results of the research, show that the method of formation of sale prices adopted for São Vicente's companies, is the method based on the cost and in the market (mixed method), in other words, the price is defined with base in the costs, but it is adjusted tends for base of the competition.
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The Cretaceous Mont Saint-Hilaire complex (Quebec, Canada) comprises three major rock units that were emplaced in the following sequence: (I) gabbros; (II) diorites; (III) diverse partly agpaitic foid syenites. The major element compositions of the rock-forming minerals, age-corrected Nd and oxygen isotope data for mineral separates and trace element data of Fe-Mg silicates from the various lithologies imply a common source for all units. The distribution of the rare earth elements in clinopyroxene from the gabbros indicates an ocean island basalt type composition for the parental magma. Gabbros record temperatures of 1200 to 800 degrees C, variable silica activities between 0 center dot 7 and 0 center dot 3, and f(O2) values between -0 center dot 5 and +0 center dot 7 (log delta FMQ, where FMQ is fayalite-magnetite-quartz). The diorites crystallized under uniform a(SiO2) (a(SiO2) = 0 center dot 4-0 center dot 5) and more reduced f(O2) conditions (log delta FMQ similar to-1) between similar to 1100 and similar to 800 degrees C. Phase equilibria in various foid syenites indicate that silica activities decrease from 0 center dot 6-0 center dot 3 at similar to 1000 degrees C to < 0 center dot 3 at similar to 550 degrees C. Release of an aqueous fluid during the transition to the hydrothermal stage caused a(SiO2) to drop to very low values, which results from reduced SiO(2) solubilities in aqueous fluids compared with silicate melts. During the hydrothermal stage, high water activities stabilized zeolite-group minerals. Fluid inclusions record a complex post-magmatic history, which includes trapping of an aqueous fluid that unmixed from the restitic foid syenitic magma. Cogenetic aqueous and carbonic fluid inclusions reflect heterogeneous trapping of coexisting immiscible external fluids in the latest evolutionary stage. The O and C isotope characteristics of fluid-inclusion hosted CO(2) and late-stage carbonates imply that the surrounding limestones were the source of the external fluids. The mineral-rich syenitic rocks at Mont Saint-Hilaire evolved as follows: first, alkalis, high field strength and large ion lithophile elements were pre-enriched in the (late) magmatic and subsequent hydrothermal stages; second, percolation of external fluids in equilibrium with the carbonate host-rocks and mixing processes with internal fluids as well as fluid-rock interaction governed dissolution of pre-existing minerals, element transport and precipitation of mineral assemblages determined by locally variable parameters. It is this hydrothermal interplay between internal and external fluids that is responsible for the mineral wealth found at Mont Saint-Hilaire.