Efeitos da ligadura do ducto pancreático e da secção ductal com livre drenagem de secreções para o peritônio sobre as funções endócrina e exócrina do pâncreas: estudo clínico e laboratorial em coelhos

As ressecções pancreáticas seguidas de anastomoses acompanham-se de altas taxas de morbidade, que incluem: surtos de pancreatite e, principalmente, fístulas digestivas. Nos transplantes pancreáticos a drenagem da parte exócrina do enxerto para o intestino ou para a bexiga, além das peculiaridades técnicas, também não é isenta de diversas complicações. Visando evitar ou atenuar tais conseqüências e simplificar a técnica cirúrgica, têm sido usadas outras abordagens para o tratamento ductal do coto/enxerto pancreático, tais como: drenagem livre de secreções para o peritônio, com o ducto pancreático aberto, ligadura ductal e oclusão do ducto com polímeros sintéticos. OBJETIVO: O presente estudo visa avaliar clínica e laboratorialmente as funções endócrina e exócrina do pâncreas de coelhos com o ducto aberto e ligado. MÉTODOS: Foram realizadas 150 operações, divididas em 3 grupos: N - manipulação/controle (n=50), A - grupo aberto (n=50), e L - ligado (n=50). Os momentos de observação foram pré-operatório, dia 0 (dia da operação) e pós-operatório (observação e sacrifício): 7 dias, 14 dias, 28 dias, 90 dias e 180 dias. Os parâmetros analisados foram: estado geral, atividade, controles do peso corporal, ingestão hídrica, ingestão alimentar e dosagens da amilase sangüínea, glicemia, glicose urinária e insulina plasmática. RESULTADOS: Todos os grupos tiveram evolução clínica similar, com bom estado geral, ganho ponderal progressivo e valores normais da ingestão hídrica e ingestão alimentar. Exceto uma significativa elevação da amilase sangüínea nas primeiras 24-48h para os 2 grupos com interferência ductal, não houve qualquer alteração dos níveis basais da glicemia, glicosúria e insulinemia entre os 3 grupos experimentais, em todos os momentos de observação. CONCLUSÃO: À exceção da amilase sangüínea, cujos níveis basais foram significativamente elevados no 1º e 2º dias de pós-operatório, as duas modalidades técnicas de abordagem da secreção exócrina do pâncreas, utilizadas em coelhos, não determinaram quaisquer alterações clínicas, bem como dos níveis basais de glicose sangüínea, glicose urinária e insulina plasmática, durante 6 meses de seguimento.

Medição de desempenho organizacional nas imobiliárias: um estudo na cidade do Natal-RN

The purpose of this paper is to identify how real estate companies from the city of Natal measure their organizational performance. Traditionally these companies measure their performance using financial measures; however, the technological improvement, the internationalization of the economy and the change in consumer behavior all demand better products and services, and other measuring models. Those changes motivate organizations to continually improve the quality of their products and services. In this way, these companies need to associate their financial results to their global performance. Therefore, it is necessary to have organizational performance models that associate financial and non-financial measures to the strategies of the companies. The research also tries to identify which performance indicators are used by these companies, as well as to test a model who questions: a) if there is any relationship between managers´ characteristics and performance measuring systems´ characteristics; b) if there is any relationship between the company s characteristics and the characteristics of the measuring system used to evaluate its organizational performance and c) finally to verify if there is a relationship between the characteristics of the measuring system and the company s performance. The information which served as a basis for the study was obtained through an empirical research, with questionnaires, answered by 66 (sixty six) companies from the city of Natal, capital of the state of Rio Grande do Norte. The results show that none of the companies investigated use any of the performance measurement models proposed in the modern literature. However, they use on an isolated way some of the measures those models, including some measures from adopted in the Balanced Scorecard, as well as the benchmarking process, making comparisons with the performance of their competitors. The research also reveals that either bigger companies, companies with more experienced managers or with better performance show better performance measurement systems

Investigação da rentabilidade de clientes: um estudo no setor hoteleiro do Nordeste

This study presents an investigation about customer profitability in the hotel industry. It exposes the hotel industry´s history and its managerial environment, besides its importance to the society and economy, considering the increasement of the hotel industry. It realizes a literature survey about the customer profitability, emphasizing the informations that are necessary to measurement. In order to perceive the hotel reality, a questionnaire was applied in some hotels classified as middle and great size. It has covered five Brasilian Northeast states. The objective of the research is to investigate the existence of an individual measurement to the customer profitability, through the hotel´s information systems. The results reveal that 81,6% of the sampled hotels do not evaluate the individual profitability obtained with the customers , while 18,4% do it. Although, 85,8% recognize the importance of the electronic system that supplies this information for decisions. Finally, it concludes that the informations about individual customer profitability may provide a good opportunity to the hotel maximize your customer relationships

Avaliação econômica dos incentivos fiscais e financeiros: uma análise das empresas industriais têxteis localizadas no Rio Grande do Norte, no período de 1999 a 2003

This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9%

O impacto dos custos não-gerenciáveis na determinação das tarifas de energia elétrica: um estudo nas companhias distribuidoras do nordeste que tiveram revisão tarifária nos exercícios de 2003 e 2004

This work presents results derived from a study related to impact on non-controllable costs in the determination of energy taxes. This is done analyzing tax review practiced by concessionaries responsible for the distribution of electrical energy located in the Northeastern Region of Brazil, between 2003 and 2004. This Region was chosen as a study area due to the researcher s expectation in congregating companies that deliver services to markets that have similar social-economical profiles. A brief explanation related to the restructuring of the electrical sector in Brazil is presented, pointing out that there was privatization of the great majority of these companies. The study also points out the definition of regulating rules in service delivery process. The components of taxes that are practiced by these companies aimed at final consumers, as well as the market as a whole and the revision process that is executed by Agência Nacional de Energia Elétrica ANEEL for the definition of these taxes are demonstrated in the research. A brief historical of the concessionaires that were focus of the research is presented, totaling five companies. Some data used by ANEEL in the tax review process was analyzed as well as data on components of approved taxes. It is concluded that as a media 47, 49% of the components of taxes in the researched companies correspond to the non-controllable costs. These is done considering previous classification by ANEEL in the tax review process. Although, if it is considered that these companies since 2006, by the means of participation in energy auctions are able to negotiate energy prices for their own needs, it is concluded that these concession contracts guarantee the delivery of the service to the costumer in the total tribute. The percentage of non-controllable costs is 16, 27% average of the tax. This means, amongst other information, that the government has a great deal of responsibility in the formation of price practiced by these companies and its target markets

Impacto do racionamento nos resultados das empresas concessionárias do serviço público de distribuição de energia elétrica: um estudo nas empresas privadas da Região Nordeste

This work verifies the impact caused by the Emergencial Program of Reduction of Consumption of Electric Energy (energy-rationing program) in the results of the concessionary private companies of the public service of electric energy distribution localized in the Northeast Area. As the rationing invigorated from June 2001 to February 2002, its effects are diluted in the results presented by these companies in the second semester of 2001 and first quarter of 2002, with prominence for the last quarter of 2001, when the revenue of extraordinary tariff restore was instituted by the National Agency of Electric Energy (ANEEL), consequence of the so-called General Agreement of the Electric Sector made between the federal government and the companies of the electric sector. The structure of a generic electric sector and a historical review of the Brazilian electric sector from the time it was controlled by the private enterprises, including the State control period, about 1960, and returning to the control of the private enterprises in 1990, under a new regulation structure are presented. An explanation of the models of economic regulation that Brazil used for the electric sector is made, with prominence for the price cap that is the actual effective model. The process of tariff revision foreseen in the concession contracts signed by the federal government and the concessionary companies is presented, highlighting its two stages: the tariff rebalancing that defines the new price cap and the calculation of the factor X that establishes the efficiency goals for the companies. There is made a presentation of the Emergencial Program of Reduction of Consumption of Electric Energy and of the consequent General Agreement of the Electric Sector, which created the revenue of extraordinary tariff restore. A conceptual revision on reviews is presented, regarding to concepts, accomplishment and recognition. A brief review of the six companies that made part of the worked sample is also presented. Analyzing the quarters historical review and of amount of sold energy, it was possible to conclude that the energy-rationing altered the results of the studied companies significantly and that alteration was masked by the accounting process of the revenue of extraordinary tariff restore

Um estudo sobre custos de elaboração de material didático e tutoria em EaD online em uma Instituição de Ensino Superior no Brasil

This study has as main objective to verify the proportionality of the costs with elaboration of didactic material and costs with tutelage and instruction incurred in a higher education institution, located in national territory, and that offers a degree course in the education area in the modality of EaD online. The purpose of the measurement of this proportionality of the costs was of answering these they are, among other, the relevant costs incurred by the institution research object. This is a research of exploratory stamp whose methodological procedure adopted for your development, in what it refers the collection, analysis of the data and the investigation means, it is the case study, as well as the documental and bibliographical research. The found results indicate that the costs with elaboration of didactic material and the costs with tutelage and instruction are relevant, however they are not the only ones considered as such. The costs involved with acquisition and operation of specific softwares they also constitute an relevant costs. The structure of the costs can be altered in agreement with the analyzed period and in agreement with the characteristics of synchronism of the offered course. It was also verified that the technology used in this education modality it ends up generating additional costs incurred with professionals of specific knowledge in technology

Cultura da educação profissional continuada: uma análise dos Contadores do Município de Fortaleza-CE

The present investigation analyzes if it has, amongst the accountants of the city of Fortaleza-Ceará, a culture of Continued Professional Education, in the perspective of one future obligatoriness to garantee to the society best professional services in the terms of Resolution CFC nº 995/04 through the analysis of the activities played for the accountants in the city of Fortaleza, as well as through the analysis and detection of the factors that have motivated or made it difficult the search for the Continued Education and to inquire the attributes considered indispensable for the professional exercise. With this objective, the study presents a historical boarding of the development of the Accounting and the Countable Superior Education in Brazil, the approaches and the intentions of the Program of Continued Professional Education. The procedure used in the research was the inductive method with the use of a questionnaire applied to the accountants of the city of Fortaleza registered at the Regional Accountancy Council of Ceará-CRC-CE, of which it could evidence that if on one hand it is perceived that in the city of Fortaleza most of the accountants have a cocern for a continuous learning represented by 97,31% of the sample ; on the other hand it understands that some would have difficulties to accept the imposition, understanding that desmotivating factors exist as : expensive activities, few offers of courses and even though time lack

Utilização de indicadores financeiros e não-financeiros na gestão de hotéis no Rio Grande do Norte: um estudo sob a ótica do Balanced Scorecard

This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels

Avaliação do potencial tóxico de águas oriundas de irrigação agrícola no Baixo-Açu/RN: um problema socioambiental

For many decades the problematic raised about the indiscriminate use of pesticides in modern agriculture has incited the interest of many researchers to discover the effects caused by such products in the environment and consequently in the life of the ones which use that products (farmers) and those people who live in places next to the agricultural areas. Facing these facts, this research had the intention of comprehend the environmental perception of habitants of the Distrito Irrigado do Baixo-Açu (DIBA), located in the semiarid of Rio Grande do Norte, by using agro toxics and its possible environmental effects, as well as evaluate the levels of toxicity of waters from agricultural runoff in this region by using eco-toxicological exams with Ceriodaphnia silvestii. Were done 86 interviews with dwellers and farmers from DIBA. With the results reached in the evaluation of the interviews it was possible to identify that one of major problems is the inappropriate discard of empty packs of the pesticides used at that place. The samples collected for eco-toxicological evaluation showed a variation in its toxicity, once that the point of collect which receives waters from different cultures presented in four out of five samples toxicity for the tested species. Therefore, it concludes that the indiscriminate use of pesticides agricultural practice presented a potential to pollute to the irrigation waters, and the absence of elucidation by the farmers about the manipulation of these products contribute to the risk of environmental contamination and the possible decrease of the quality of life of the dwellers of the region

Análises clínicas, radiográfica e microscópica de molares permanentes sem ou com lesão de cárie na superfície oclusal

O presente trabalho, objetivou avaliar comparativamente o diagnóstico clínico, radiógráfico e histológico de molares permanentes humanos sem ou com lesão de cárie na superfície oclusa!. Vinte e quatro dentes que estavam armazenados em formalina a 10% foram selecionados e em seguida submetidos a um exame clínico, através da inspeção visual, onde foram separados em 3 grupos: grupo 1 (G1), formado por dentes hígidos; grupo 2(G2), por dentes com pigmento na superfície oclusal e grupo 3(G3), aqueles com lesão de cárie na oclusal. Este exame foi realizado com auxílio de luz artificial proveniente de um refletor odontológico, sem qualquer manipulação da superfície. Para cada dente foram realizados duas tomadas radiográficas com e sem tela milimetrada, no sentido vestibulo lingual por um dos avaliadores, simulando uma radiografia interproximal, onde o feixe incidiu perpendicular ao longo eixo do dente. Em seguida os dentes foram preparados histomorfologicamente para coloração com hematoxilina e eosina e análise microscópica. Pela avaliação dos resultados a partir da amostra de 100%, foi possível concluir: 1) Os dentes clinicamente considerados hígidos (G1) apresentaram radiograficamente 74,99% de ausência de imagem radiolúcida e em 25% presença desta imagem na Junção Amelo¬dentinária e microscopicamente ausência de cárie em 100%; 2) os dentes que clinicamente apresentaram fissura pigmentada' (G2) notou-se em 33,33%, ausência da imagem radiolúcida e em 66,66% presente esta imagem na junção amelodentinária, 100% de ausência de cárie através da análise microscópica; 3) clinicamente, os dentes que apresentaram lesão de cárie (G3), radiograficamente foram comprovados 100% de imagem radiolúcida sugestiva de cárie e microscopicamente dos 100% destas, foram considerados cáries rasa (16,66%), média (61,10%) e profunda (22,22%) respectivamente

Um estudo dos sistemas de amortizações SAC e francês no ensino médio apoiado na construção de planilhas Eletrônicas

The aim of this work is to provide a text to support interested in the main systems of amortization of the current market: Constant Amortization System (SAC) and French System, also known as Table Price. We will use spreadsheets to facilitate calculations involving handling exponential and decimal. Based on [12], we show that the parcels of the SAC become smaller than the French system after a certain period. Further then that, we did a comparison to show that the total amount paid by SAC is less than the French System

A relação de Euler para poliedros

In this paper we analyze the Euler Relation generally using as a means to visualize the fundamental idea presented manipulation of concrete materials, so that there is greater ease of understanding of the content, expanding learning for secondary students and even fundamental. The study is an introduction to the topic and leads the reader to understand that the notorious Euler Relation if inadequately presented, is not sufficient to establish the existence of a polyhedron. For analyzing some examples, the text inserts the idea of doubt, showing cases where it is not fit enough numbers to validate the Euler Relation. The research also highlights a theorem certainly unfamiliar to many students and teachers to research the polyhedra, presenting some very simple inequalities relating the amounts of edges, vertices and faces of any convex polyhedron, which clearly specifies the conditions and sufficient necessary for us to see, without the need of viewing the existence of the solid screen. And so we can see various polyhedra and facilitate understanding of what we are exposed, we will use Geogebra, dynamic application that combines mathematical concepts of algebra and geometry and can be found through the link http://www.geogebra.org

Desenvolvimento de um sistema computacional para geração automática de mapas de vulnerabilidade como ferramenta de auxílio às ações de prevenção ao derramamento de óleo em áreas costeiras

The northern portion of the Rio Grande do Norte State is characterized by intense coastal dynamics affecting areas with ecosystems of moderate to high environmental sensitivity. In this region are installed the main socioeconomic activities of RN State: salt industry, shrimp farm, fruit industry and oil industry. The oil industry suffers the effects of coastal dynamic action promoting problems such as erosion and exposure of wells and pipelines along the shore. Thus came the improvement of such modifications, in search of understanding of the changes which causes environmental impacts with the purpose of detecting and assessing areas with greater vulnerability to variations. Coastal areas under influence oil industry are highly vulnerable and sensitive in case of accidents involving oil spill in the vicinity. Therefore, it was established the geoenvironmental monitoring of the region with the aim of evaluating the entire coastal area evolution and check the sensitivity of the site on the presence of oil. The goal of this work was the implementation of a computer system that combines the needs of insertion and visualization of thematic maps for the generation of Environmental Vulnerability maps, using techniques of Business Intelligence (BI), from vector information previously stored in the database. The fundamental design interest was to implement a more scalable system that meets the diverse fields of study and make the appropriate system for generating online vulnerability maps, automating the methodology so as to facilitate data manipulation and fast results in cases of real time operational decision-making. In database development a geographic area was established the conceptual model of the selected data and Web system was done using the template database PostgreSQL, PostGis spatial extension, Glassfish Web server and the viewer maps Web environment, the GeoServer. To develop a geographic database it was necessary to generate the conceptual model of the selected data and the Web system development was done using the PostgreSQL database system, its spatial extension PostGIS, the web server Glassfish and GeoServer to display maps in Web

Hipertensão Arterial Experimental e Prenhez em Ratas: Repercussões sobre o Peso, Comprimento e Órgãos dos Recém-nascidos

Objetivo: estudar as repercussões da hipertensão arterial sobre o peso e comprimento corpóreo e sobre o peso do fígado e do cérebro de recém-nascidos (RN). Métodos: foram utilizadas 82 ratas virgens da raça Wistar em idade de reprodução. Após a indução da hipertensão arterial experimental (modelo Goldblatt I: 1 rim - 1 clipe) as ratas foram sorteadas para compor os quatro grandes grupos experimentais (controle (C), manipulação (M), nefrectomia (N) e hipertensão (H). A seguir, as ratas foram distribuídas por sorteio em 8 subgrupos, sendo quatro grupos prenhes e quatro grupos não-prenhes. Após acasalamento dos quatro grupos prenhes, obtivemos com o nascimento dos recém-nascidos os seguintes grupos: RN-C, RN-M, RN-N e RN-H, respectivamente controle, manipulação, nefrectomia e hipertensão. Resultados: quanto ao peso e comprimento corpóreo dos recém-nascidos observamos que os grupos RN-N e RN-H apresentaram os menores pesos e comprimentos em relação ao seus controles. Quanto ao peso do fígado os RN-H apresentaram os menores pesos em relação aos seus controles. Conclusão: a hipertensão arterial determinou redução no peso corpóreo, no comprimento, no peso do fígado e no peso do encéfalo dos recém-nascidos.