IAS 40 ur ett Nordenperspektiv : Jämförelse av regelverkets efterlevnad 2014 jämfört med 2009

Börsnoterade bolag ska i sin koncernredovisning redovisa enligt IFRS och förvaltningsfastigheter skall redovisas enligt IAS 40 Förvaltningsfastigheter. Detta examensarbete undersöker hur Nordiska börsnoterade bolag tillämpar vissa punkter inom IAS 40 i 2014 års redovisning jämfört med 2009 års redovisning. Syftet med undersökningen är att undersöka skillnader mellan de granskade företagens redovisning 2014 och 2009, med utgångspunkten i en tidigare publicerad undersökning (Hedlund & Ersson, 2011). Det som undersöks är om företagen använder samma värderingsmetod, om de informerar om hur värdering av förvaltningsfastigheter skett, om var i resultatrapporten de rapporterar justeringar av verkligt värde samt hur väl de lämnar upplysningar enligt IAS 40 punkt 75. Undersökningen har skett med en kvantitativ metod då det är årsredovisningar som granskats. Undersökt data är årsredovisningar från 2014 och 2009 för samma företag som granskats i den tidigare undersökningen. Några företag har utgått då de inte ingår i urvalsramen Nordiskt börsnoterat fastighetsbolag. Totalt granskades 14 stycken företag. Resultatet visar att efterlevnaden totalt sett är något bättre 2014 jämfört med den tidigare undersökningen. Till stor del beror det på urvalet där de företag som utgått var dåliga på att lämna upplysningar enligt IAS 40 i 2009 års redovisning. Sett till de företag som är med i båda undersökningarna är efterlevnaden likartad de jämförda åren. Det är få företag som lämnar upplysningar om begränsningar i rätten att sälja förvaltningsfastigheter, avtalsenliga förpliktelser att köpa eller hur de skiljer på rörelsefastigheter och förvaltningsfastigheter. Tolkningen kan då göras att det inte finns någon restriktion eller förpliktelse om det inte lämnas några sådana upplysningar. Om det är ett fastighetsbolag så kan det tolkas som att de inte har några rörelsefastigheter. Med dessa tolkningar blir efterlevnaden bland de undersökta företagen god.

Efeitos da arrecadação tributária e dos gastos públicos em Serviços de saúde dos municípios de Pernambuco

Esse estudo tem por objetivo investigar os efeitos da arrecadação dos impostos municipais e de variáveis políticas na diferença do limite de 15% dos gastos com recursos de impostos nas ações e serviços de saúde dos municípios pernambucanos. A pesquisa é exploratória e utilizou método quantitativo com o emprego de regressões com dados em painel. Para tanto, foram levantados dados nas bases de dados do Ministério de Saúde, Secretaria do Tesouro Nacional e do Tribunal Superior Eleitoral dos 184 municípios, correspondente ao período de 2005 a 2009. A pesquisa conclui que em ano eleitoral os gestores municipais aumentam os gastos em saúde com recursos de impostos em 0,49% e que municípios administrados pelo partido de afiliação do governador reduz a diferença de aplicação em 0,63%. A arrecadação dos impostos per capita, competição eleitoral para o cargo de prefeito e ideologia partidária dos governos não afetam na diferença do limite de 15% dos gastos com recursos de impostos em ações de saúde dos municípios pernambucanos.

Adoção de governo eletrônico no Brasil: a perspectiva do usuário do Programa Nota Fiscal Paulista

A intensa utilização da tecnologia da informação (TI) por todos os setores disseminou-se também na Administração Pública. A utilização da TI aliada à internet como ferramenta de gestão pública é denominada governo eletrônico e tem como objetivos qualificar melhor a prestação dos serviços e possibilitar aos cidadãos uma participação mais efetiva no processo político. O presente estudo buscou investigar o contexto do governo eletrônico no Brasil e apresenta um modelo de adoção baseado numa iniciativa de informatização de mecanismos de controle fiscal do Estado de São Paulo. O objetivo geral da tese foi estudar quais são os elementos que influenciam a utilização do governo eletrônico no Brasil, por meio de um estudo no programa Nota Fiscal Paulista (NFP). A metodologia envolveu técnicas do método qualitativo, pelo uso de opiniões de especialistas, associadas a procedimentos do método quantitativo, por meio de um survey aplicado em 715 usuários da NFP. A análise utilizou modelagem por equações estruturais. Os resultados contribuem para as pesquisas em TI, apresentando um modelo que reforça e amplia os estudos anteriores sobre adoção tecnológica e os estudos de governo eletrônico, acrescentando um modelo em um novo contexto ainda pouco explorado. No caso da NFP, os fatores testados e que influenciam no processo de adoção são: Benefício Percebido, Facilidade de Uso Percebida, Influências Sociais, Segurança Percebida, Confiança e Hábito. Em termos práticos, a pesquisa auxilia na compreensão da participação e do envolvimento dos cidadãos na fase atual de desenvolvimento de governo eletrônico no Brasil. Com melhor esclarecimento da influência dessa tecnologia na vida pessoal e profissional dos usuários, é possível elevar a qualidade da prestação dos serviços para atender às demandas da sociedade. Isto posto, auxilia também na implantação mais rápida do programa em outros contextos administrativos para o governo eletrônico, gerando informações úteis para os principais pontos a se considerar para ampliar a adesão dos cidadãos e ter mais chance de sucesso na implantação.

Marketing de relacionamento em um provedor de internet: um estudo comparativo que considera a visão gerencial e a percepção dos clientes

The current paper aims at analyzing customer retention in Internet provider services. For this study, we sought to understand what are the client's expectations regarding the services available and compare them with management perception in relation to the use of those services. Identifying the coherence level between the two points of view, management and client, it is possible to pinpoint how service is assessed in real conditions. Then, from this point on, a new vision can be implemented on available services, and new customer service strategies aiming at best serving to their expectation and need, can be rethought. The exploratory research was utilized. It was based on case study, and quantitative and qualitative methods were used. The quantitative method was done by applying the cluster technique with six variables of control derived from the six main services, whose definition was done through qualitative survey of the internal management team. Then, an structured interview with 443 clients, from a probabilistic sample of 800 costumers. The total number of active clients of the internet provider is of 10.677. Client perception in relation to services varied, if compared with the four services that were under the managerial metric method, this comparison showed a more positive evaluation than the real use of the service. Thus, it was observed that the value of each service available for the client depends on his/her perception of it, regardless of using or not the offered service. As a result, it is possible to understand which services offered by the company under study effectively contribute to a good client-company relationship, and the upkeep of those clients

Uma metodologia para a análise do desempenho sustentável dos postos de revenda de combustível na cidade de Natal/RN, com o uso de data envelopment analysis-DEA

The increasing use of fossil fuels in line with cities demographic explosion carries out to huge environmental impact in society. For mitigate these social impacts, regulatory requirements have positively influenced the environmental consciousness of society, as well as, the strategic behavior of businesses. Along with this environmental awareness, the regulatory organs have conquered and formulated new laws to control potentially polluting activities, mostly in the gas stations sector. Seeking for increasing market competitiveness, this sector needs to quickly respond to internal and external pressures, adapting to the new standards required in a strategic way to get the Green Badge . Gas stations have incorporated new strategies to attract and retain new customers whom present increasingly social demand. In the social dimension, these projects help the local economy by generating jobs and income distribution. In this survey, the present research aims to align the social, economic and environmental dimensions to set the sustainable performance indicators at Gas Stations sector in the city of Natal/RN. The Sustainable Balanced Scorecard (SBSC) framework was create with a set of indicators for mapping the production process of gas stations. This mapping aimed at identifying operational inefficiencies through multidimensional indicators. To carry out this research, was developed a system for evaluating the sustainability performance with application of Data Envelopment Analysis (DEA) through a quantitative method approach to detect system s efficiency level. In order to understand the systemic complexity, sub organizational processes were analyzed by the technique Network Data Envelopment Analysis (NDEA) figuring their micro activities to identify and diagnose the real causes of overall inefficiency. The sample size comprised 33 Gas stations and the conceptual model included 15 indicators distributed in the three dimensions of sustainability: social, environmental and economic. These three dimensions were measured by means of classical models DEA-CCR input oriented. To unify performance score of individual dimensions, was designed a unique grouping index based upon two means: arithmetic and weighted. After this, another analysis was performed to measure the four perspectives of SBSC: learning and growth, internal processes, customers, and financial, unifying, by averaging the performance scores. NDEA results showed that no company was assessed with excellence in sustainability performance. Some NDEA higher efficiency Gas Stations proved to be inefficient under certain perspectives of SBSC. In the sequence, a comparative sustainable performance and assessment analyzes among the gas station was done, enabling entrepreneurs evaluate their performance in the market competitors. Diagnoses were also obtained to support the decision making of entrepreneurs in improving the management of organizational resources and promote guidelines the regulators. Finally, the average index of sustainable performance was 69.42%, representing the efforts of the environmental suitability of the Gas station. This results point out a significant awareness of this segment, but it still needs further action to enhance sustainability in the long term

Application of fuzzy logic for the evaluation of livestock slaughtering

A lógica fuzzy admite infinitos valores lógicos intermediários entre o falso e o verdadeiro. Com esse princípio, foi elaborado neste trabalho um sistema baseado em regras fuzzy, que indicam o índice de massa corporal de animais ruminantes com objetivo de obter o melhor momento para o abate. O sistema fuzzy desenvolvido teve como entradas as variáveis massa e altura, e a saída um novo índice de massa corporal, denominado Índice de Massa Corporal Fuzzy (IMC Fuzzy), que poderá servir como um sistema de detecção do momento de abate de bovinos, comparando-os entre si através das variáveis linguísticas )Muito BaixaM, ,BaixaB, ,MédiaM, ,AltaA e Muito AltaM. Para a demonstração e aplicação da utilização deste sistema fuzzy, foi feita uma análise de 147 vacas da raça Nelore, determinando os valores do IMC Fuzzy para cada animal e indicando a situação de massa corpórea de todo o rebanho. A validação realizada do sistema foi baseado em uma análise estatística, utilizando o coeficiente de correlação de Pearson 0,923, representando alta correlação positiva e indicando que o método proposto está adequado. Desta forma, o presente método possibilita a avaliação do rebanho, comparando cada animal do rebanho com seus pares do grupo, fornecendo desta forma um método quantitativo de tomada de decisão para o pecuarista. Também é possível concluir que o presente trabalho estabeleceu um método computacional baseado na lógica fuzzy capaz de imitar parte do raciocínio humano e interpretar o índice de massa corporal de qualquer tipo de espécie bovina e em qualquer região do País.

Reconfigurações industriais das regiões metropolitanas do Nordeste: uma análise a partir do emprego formal

Industrial development experienced by Brazil from the 1950s, changed the concentration of population in the country. The process of development of domestic industry, concentrated in urban areas, crowded growing portion of the population.The Southeast region during the first stage of industrialization driven by the state, with the implementation of Plan goals, captained the major industrial projects implemented in the period and became the main industrial center of the country.In the decade from 1960 to 1980 the state action was marked by numerous regional development projects, softening the industrial concentration and Brazilian investment redirected to the Northeast.The second National Development Plan implemented in the 1970s led to major investments Northeast.This period marked the widespread urban growth and institutionalization of the first metropolitan areas in Brazil.The change of this developmental process is altered with the fiscal and financial crisis of the state in the 1980s and 1990s and spending cuts aimed at national development, reorienting the economy to liberal policies of economic liberalization and reduction of activity in the economy.Industrial policy was relegated to local development plans from the 1990s to the federating units fitting the wide use of tax incentives, the "war tax" to the continued industrialization process.In this context of the national economy work seeks to analyze the industrial setting in the metropolitan areas of Fortaleza, Recife and Salvador between 1995 and 2010.Although the metropolitan areas of Fortaleza, Recife and Salvador are the main urban centers of the Northeast, responsible for the advancement of industrial development, reconfigurations occurred between 1995 and 2010 by changing the level of industrial specialization built by regional division of labor in these regions.The work will be carried out by the method of descriptive analysis of the literature review on regional and urban development.Constitute quantitative method as the secondary data analysis of formal employment from the Annual Social Information (RAIS) Ministry of Labour and Employment (MTE).Using data RAIS / MTE analyzes the industrial specialization index using the Locational Quotient (LQ).Thus, it is assumed as a parameter analysis QL> 1, when the region has become specialized in a particular sector or QL <1, when the region does not have expertise in industrial sector analyzed.The conclusion of study indicates that there was in these metropolitan areas maintained the same bias hub.Fiscal policies, the states, was not successful in diversifying the productive structure and the Northeast region itself.This result is demonstrated by the need and dependence on state investments in the region to promote development.Industrial policies of recent years have been positive to meet the objectives of employment generation, but there must be specific policies for better diversification of production, in addition to integrating the economy of the Northeast sector and regionally

Em busca do conhecimento da equipe de enfermagem na sua prática assistencial às vítimas de traumatismo raquimedular

The great demand of accidents resulting in victims with rachi-medullar traumatism (RMT) and the need for indetifying how they are being assisted, led us to proceed with this investigation. It had as its goal to identify and analyze the knowledge of nurses and nurse assistents regarding the nursing assistance to these patients. It consists of a descriptive exploratory study, with a quantitative method and prospective data. For its execution, 193 subjects were interviewed, 37 of them nurses and 157 nurse assistents in 02 hospitals of the metropolitan zone of Natal. The results reveal that the subjects are not coherent when questioned whether they are prepared to assist victim of RMT and the content described by order of piority regarding the steps followed in the assistance of these victims, both in the pre-hospital and hospital care. Thus, we observe that only 06 nurses and 07 assistents, described correctly all the steps necessary to pre-hospital care and only 01 nurse and 02 assistents registered all the steps in the correct sequence regarding the hospital care. We conclude that, in face of the obtained results, we can urgently modify this reality, improving the nursing staff and giving them better work conditions

Gestão ambiental na indústria do petróleo :um estudo sobre as práticas de gestão na perspectiva da aprendizagem organizacional

This work discusses the environmental management thematic, on the basis of ISO 14001 standard and learning organization. This study is carried through an exploratory survey in a company of fuel transport, located in Natal/RN. The objective of this research was to investigate the practices of environmental management, carried through in the context of an implemented ISO 14001 environmental management system, in the researched organization, from the perspective of the learning organization. The methodology used in this work is supported in the quantitative method, combining the exploratory and descriptive types, and uses the technique of questionnaires, having as scope of the research, the managers, employee controlling, coordinators, supervisors and - proper and contracted - of the company. To carry through the analysis of the data of this research, it was used software Excel and Statistical version 6.0. The analysis of the data is divided in two parts: descriptive analysis and analysis of groupings (clusters). The results point, on the basis of the studied theory, as well as in the results of the research, that the implemented ISO 14001 environmental system in the searched organization presents elements that promote learning organization. From the results, it can be concluded that the company uses external information in the decision taking on environmental problems; that the employees are mobilized to generate ideas and to collect n environmental information and that the company has carried through partnerships in the activities of the environmental area with other companies. All these item cited can contribute for the generation of knowledge of the organization. It can also be concluded that the company has evaluated environmental errors occurrences in the past, as well as carried through environmental benchmarking. These practical can be considered as good ways of the company to acquire knowledge. The results also show that the employees have not found difficulties in the accomplishment of the tasks when the manager of its sector is not present. This result can demonstrate that the company has a good diffusion of knowledge

A influência do modelo de triplice hélice no grau de maturidade de inovação: um estudo de caso em empresas participantes do projeto PRÓ-INOVA/NAGI no estado do RIO GRANDE DO NORTE

Public investments in the development of innovation in the country, either through the rigging of public universities, either through public announcements of the promotion, increased dramatically in recent years. To analyze the efficiency and effectiveness of the use of public resources is especially in times of austerity, essential for the development of a country. In this context, this research aims to identify the influence of public investments to promote innovation in the degree of maturity of innovative companies in the state of the RN. Another goal is to identify the regional influence from the installation site - capital or countryside, in the performance of the companies studied in the degree of innovation. The theoretical basis of the understanding of the scope of the concept of innovation and its determination for the purposes of this study. Typology, degree of innovation, evaluation methodologies and mechanisms to support innovation : Still on the theme of innovation additional concepts that help the reader to a greater understanding, such as are presented. Following is approached conceptualization of the triple helix, highlighting the concepts advocated by Etzkowitz and Leydesdorff, Salomon and Silva and Ipiranga, Freitas and Paiva, among others. With regard to methodological aspects, we propose a descriptive, exploratory and explanatory research quantitative and qualitative approach with the target audience group of companies served by INOVA PRO- NAGI design - multi-institutional action from a public resource called FINEP promotes the development of innovative companies in the State of Rio Grande do Norte - in 2013. The research should provide reflection and understanding of the influence of public investment in innovation, which by means of qualitative predictive variables associated with quantitative method to explain which variables are significant variations in the degree of maturity of enterprises studied

Prospecção e formação no domínio das competências e habilidades em tecnologia da informação: o caso do projeto metrópole digital em Natal/RN

This study deals with cognitive competences and abilities that are relevant to selection and education regarding Information Technology (IT). These competences relate to problem solving, decision making, and practical intelligence that regard scholar and extracurricular knowledge mobilization. The research aimed to contribute for the improvement of a selection instrument, consisting of five arrays of skills (dealing with objectives and prospection), as well as the development and comprehension of those skills that are involved in IT education. This is done by means of an analysis on the selection instrument used in the first selective process that occurred at Metropole Digital an Institute at the Federal University of Rio Grande do Norte in Brazil. This was evaluated aiming to acknowledge IT education (with basic training and emphasis on Web programming and electronics). The methodology used was of quantitative method involving performance scores relating education delivery. An Anova analysis of variance was done along with descriptive analysis involving socioeconomic data that was not observed in the meaningful relations between parental instruction and student performance in the graduate course. These analyses were able to point out the importance and need of the policies for vacancy reservation on behalf of public school students. A Spearman correlation analysis was done considering the instrument selection performance in the training course. The instrument is presented as a predictor that is significantly moderate and presents a good performance in the course as a whole. A Cluster and Regression analysis was also realized in the process. The first analysis allowed finding performance groups (Clusters) that ranged from medium and inferior. The regression analysis was able to point out association amongst criterion variables and the (average performance in basic and advanced modules) and explanatory (five matrixes). Regression analysis indicated that matrix 1 and matrix 3 were pointed out as being the strongest ones. In all the above analysis, the correlation between the instrument and the course was considered moderate. Thus this can be related in some of the aspects present in the course such as emphasis on evaluation itself as well as in technical contents and practical skills (educational ones) and competences and selection skills. It is known that the mediation of technological artifact in cultural context can foster the development of skills and abilities relevant to IT training. This study provides subsidies to reflect on the adoption of selection instrument and IT training in the Institute. Thus the research offers means to achieve a interdisciplinary discussion and enriching of areas such as Psychology and Information Technology; all of which regarding competencies and skills relevant in IT training

Desenvolvimento e validação de técnica quantitativa de análise de imagem para avaliação do teste do cometa corado pela prata

INTRODUÇÃO: O ensaio do cometa ou técnica da eletroforese de células isoladas é largamente empregado para avaliação de danos e reparo do DNA em células individuais. O material pode ser corado por técnicas de fluorescência ou por sal de prata. Este último apresenta vantagens técnicas, como o tipo de microscópio utilizado e a possibilidade de armazenamento das lâminas. A análise dos cometas pode ser feita de modo visual, porém há a desvantagem da subjetividade dos resultados, que pode ser minimizada por análise digital automatizada. OBJETIVOS: Desenvolvimento e validação de método de análise digital de cometas corados por sal de prata. MÉTODOS: Cinquenta cometas foram fotografados de maneira padronizada e impressos em papel. Além de medidas manualmente, essas imagens foram classificadas em cinco categorias por três avaliadores, antes e depois de pré-processadas automaticamente pelo software ImageJ 1.38x. As estimativas geradas pelos avaliadores foram comparadas quanto sua correlação e reprodutibilidade. em seguida, foram desenvolvidos algoritmos de análise digital das medidas, com base em filtros estatísticos de mediana e de mínimo. Os valores obtidos foram comparados com os estimados manual e visualmente após o pré-processamento. RESULTADOS: As medidas manuais das imagens pré-processadas apresentaram maior correlação intraclasse do que as imagens preliminares. Os parâmetros automatizados apresentaram alta correlação com as medidas manuais pré-processadas, sugerindo que este sistema aumenta a objetividade da análise, podendo ser utilizado na estimativa dos parâmetros dos cometas. CONCLUSÃO: A presente análise digital proposta para o teste do cometa corado pela prata mostrou-se factível e de melhor reprodutibilidade que a análise visual.

Caracterização epidemiológica e demográfica de homens com câncer de próstata

O estudo pretende identificar características demográficas e epidemiológicas em homens com câncer de próstata, atendidos no Hospital das Clínicas da Faculdade de Medicina de Botucatu/UNESP, entre 01/01/2000 e 31/01/2003. Foram colhidos dados em 78 de 94 prontuários, observando-se escolaridade, uso de tabaco, estado civil, idade, diagnóstico e sintomatologia. Utilizou-se metodologia quantitativa associada à estatística descritiva. Foram encontrados 50% com 1º grau incompleto, 27,39% não tabagistas, 87% casados, 43% entre 64 e 73 anos. Observou-se que 27,58% foram diagnosticados em 2000, sendo 63,20% aposentados e 20,70% com sintoma de jato urinário fraco. Apenas 20% tinham realizado exames preventivos e, desses, 77,90% possuíam 1º grau incompleto. O estudo foi feito nesse hospital por ser considerado de referência terciária da Direção Regional de Saúde de Botucatu -DIR XI¹. da amostra, 80% procuraram o serviço apresentando sintomas, o que leva a crer que ainda haja falta de orientação da população quanto ao câncer de próstata, principalmente quanto à incidência e prevalência relacionadas à idade, como fator de risco. O estudo evidencia subsídios para um melhor direcionamento da assistência a esses pacientes, permitindo um diagnóstico precoce e conseqüente possibilidade de cura, além da melhora na qualidade de vida.

The role of salt abuse on risk for hypercalciuria

Background: Elevated sodium excretion in urine resulting from excessive sodium intake can lead to hypercalciuria and contribute to the formation of urinary stones. The aim of this study was to evaluate salt intake in patients with urinary lithiasis and idiopathic hypercalciuria (IH).Methods: Between August 2007 and June 2008, 105 lithiasic patients were distributed into 2 groups: Group 1 (n = 55): patients with IH (urinary calcium excretion > 250 mg in women and 300 mg in men with normal serum calcium); Group 2 (n = 50): normocalciuric patients (NC). Inclusion criteria were: age over 18 years, normal renal function (creatinine clearance >= 60 ml/min), absent proteinuria and negative urinary culture. Pregnant women, patients with intestinal pathologies, chronic diarrhea or using corticoids were excluded. The protocol of metabolic investigation was based on non-consecutive collection of two 24-hour samples for dosages of: calcium, sodium, uric acid, citrate, oxalate, magnesium and urinary volume. Food intake was evaluated by the three-day dietary record quantitative method, and the Body Mass Index (BMI) was calculated and classified according to the World Health Organization (WHO). Sodium intake was evaluated based on 24-hour urinary sodium excretion.Results: The distribution in both groups as regards mean age (42.11 +/- 10.61 vs. 46.14 +/- 11.52), weight (77.14 +/- 16.03 vs. 75.99 +/- 15.80), height (1.64 +/- 0.10 vs. 1.64 +/- plusorminus 0.08) and BMI (28.78 +/- 5.81 vs. 28.07 +/- 5.27) was homogeneous. Urinary excretion of calcium (433.33 +/- 141.92 vs. 188.93 +/- 53.09), sodium (280.08 +/- 100.94 vs. 200.44.93 +/- 65.81), uric acid (880.63 +/- 281.50 vs. 646.74 +/- 182.76) and magnesium (88.78 +/- 37.53 vs. 64.34 +/- 31.84) was significantly higher in the IH group (p < 0.05). There was no statistical difference in calcium intake between the groups, and there was significantly higher salt intake in patients with IH than in NC.Conclusions: This study showed that salt intake was higher in patients with IH as compared to NC.

Urinary lithiasis and idiopathic hypercalciuria: the importance of dietary intake evaluation

PUSPOSE: To evaluate food intake of patients with urinary lithiasis and idiopathic hypercalciuria (IH). MATERIALS and METHODS: Between August 2007 and June 2008, 105 patients with lithiasis were distributed into 2 groups: Group 1 (n = 55) - patients with IH (urinary calcium excretion > 250 mg in women and 300 mg in men with normal serum calcium); Group 2 (n = 50) - normocalciuria (NC) patients . Inclusion criteria were: age over 18, normal renal function (creatinine clearance = 60 mL/min), absent proteinuria and negative urinary culture. Pregnant women, patients with some intestinal pathology, chronic diarrhea or using corticoids were excluded. The protocol of metabolic investigation was based on non-consecutive collection of two 24-hour samples for dosages of: calcium, sodium, uric acid, citrate, oxalate, magnesium and urinary volume. Food intake was evaluated through the quantitative method of Dietary Register of three days. RESULTS: Urinary excretion of calcium (433.33 ± 141.92 vs. 188.93 ± 53.09), sodium (280.08 ± 100.94 vs. 200.44.93 ± 65.81), uric acid (880.63 ± 281.50 vs. 646.74 ± 182.76) and magnesium (88.78 ± 37.53 vs. 64.34 ± 31.84) was significantly higher in the IH group in comparison to the NC group (p < 0.05). As regards the nutritional composition of food intake of IH and NC groups, there was no statistical significant difference in any nutrient evaluated. CONCLUSION: In our study, no difference was observed in the food intake of patients with urinary lithiasis and IH or NC.