A utilização de técnicas de revisão analítica em firmas de auditoria no Brasil: um estudo de casos

o objetivo deste estudo foi pesquisar a utilizaçao de Técnicas de Revisão Analítica na prática das firmas de auditoria no Brasil (Capítulo I) . Na revisão da literatura que fundamentou o estudo, apresenta-se o estado da arte eas principais pesquisas sobre Revisão Analítica (Capítulo 11) . A escolha do método de estudo de casos, a forma como foram coletados os dados e as limitações da pesquisa são apresentados no Capítulo 111. A descrição dos casos estudados e apresentada no Capítulo IV. A análise dos casos através de confronto com o plano de referência teórico é apresentada no Capítulo V. Finalmente, relacionando-se os resultados obtidos com a literatura estudada, são apresentadas conclusõeB, form~ ladas recomendações e sugeridas novas pesquisas (Capítulo VI).

Legislação de compras e desempenho em instituições pública de pesquisa: um estudo de caso na Embrapa Semiárido

O objetivo desta pesquisa foi identificar a percepção dos empregados sobre a relação da legislação de compras com o desempenho da Embrapa Semiárido com base no critério de eficiência após a implantação do Pregão como uma nova modalidade licitatória. Foram realizadas pesquisas bibliográfica, documental, de campo, e para assegurar a validade das informações foi utilizada uma triangulação de técnicas de coleta de dados de análise documental, observação direta e entrevistas semiabertas, realizadas com empregados que atuam ou atuaram no Setor de Compras a mais de 10 anos e que fossem pregoeiros, e pesquisadores da Unidade, também com mais de 10 anos de experiência, que tivessem projetos aprovados com orçamento do Tesouro Nacional, com execução nos períodos anteriores e após à implantação do Pregão. De acordo com a documentação analisada e na ótica dos empregados do Setor, foi identificado que após a implantação do Pregão, a unidade tem conseguido economia de recursos nas contratações em média de 20% abaixo do valor de referência estabelecido nos Editais, o que poderia indicar eficiência. Entretanto, ficou evidente que o índice de erro nos processos passou a ser muito maior em relação aos processos realizados antes do pregão, e que apesar de tal modalidade ser apontada como benéfica, tem-se a impressão de que está sendo utilizada de maneira inadequada generalizadamente para toda e qualquer contratação sem uma análise prévia da modalidade licitatória mais adequada. Nessa mesma linha, no tocante aos relatórios de pesquisa e à opinião dos pesquisadores, foi evidenciado que tem havido perdas orçamentárias por não entrega de processos feitos em fim de ano, implicando em não cumprimento de metas, etapas ou tarefas dos experimentos, bem como, muitos atrasos nas entregas, e desperdícios de recursos por conta de aquisições de má qualidade que não servem para o trabalho de pesquisa. Por fim, a título de contribuição, este estudo apontou que a legislação de compras públicas atual influencia diretamente no desempenho da Embrapa Semiárido, e não atende às suas necessidades enquanto instituição de pesquisa, indicando que a instituição não pode seguir as mesmas regras, normas e legislação dos processos de aquisições dos demais órgãos da administração pública, e precisa de um novo aparato legal, que lhe proporcione maior flexibilidade para tocar seus projetos e cumprir sua missão institucional

Avaliação de efeitos toxicológicos e comportamentais de ginseng panax em ratos

Panax ginseng CA Meyer (Araliaceae) is a herbaceous plant widely used in China, South Korea, Japan and other Asian countries for the treatment of various diseases micro circulatory, cerebrovascular, among others, representing one of the drugs used by older man. It has over 30 biologically active ginsenosides with different pharmacological and behavioral effects and inhibitory effect on the NMDA receptor. The amino acid glycine is a co-agonist of the NMDA receptor, activating this receptor. At the cellular level, ketamine is widely known to be NMDA receptor antagonist. The aim of this study was to evaluate the general activity in the open field, and anxiety in elevated plus maze, mice treated with P. ginseng compared with the action of ketamine and glycine, to better understand the action of this herbal medicine at the NMDA receptor. We used 66 adult male rats were divided into six groups: a positive control, treated for 30 days with water by gavage, who received glycine (500mg/kg; po) on days 7, 14, 21 and 28 of treatment, one hour before of behavioral assessment, a negative control was treated for 30 days with water by gavage received ketamine (5mg/kg, ip) on days 7, 14, 21 and 28 of treatment, one hour prior to behavioral evaluation, three experimental groups, receiving 100, 200 or 300 mg / kg P. ginseng by gavage for 30 days and one group treated solely with white water, and is also administered 1 ml of water by gavage one hour prior to behavioral evaluation. Animal behavior in these three groups was also examined on days 7, 14, 21 and 28 of treatment. On day 30 of treatment, the animals were anesthetized with thiopental (70mg/kg) for blood collection and after euthanasia, withdrawal of various organs. There were no changes in weight and body weight gain and weight reasons in organ / body weight. However the consumption of water and food values showed a significant increase. Serum levels of AST was increased in a dose-dependently in the animals treated with doses of P. ginseng, glycine and ketamine as compared to the blank group. Unlike creatinine levels proved to be decreased in all treated groups when compared with white. However, the level of urea in these groups was reduced and no changes were observed in the ALT parameter. Histopathological examination revealed no changes in cell morphology in different tissues. There were no behavioral changes in the elevated plus maze and few changes were observed in the open field, animals treated with P. ginseng, glycine and ketamine when compared to white. These data suggest that the doses of P. ginseng employed were unable to induce general toxicity in rats treated for 30 days and also shows that the general behavior of mice treated with P. ginseng was slightly different from that observed in animals treated with ketamine and glycine. Finally, the study on the elevated plus maze showed that the extract of P. ginseng showed no anxiolytic or anxiogenic action

O trabalho doméstico de adolescentes: naturalização da exclusão e submissão

This work demonstrates important aspects of domestic work performed by adolescents between 16 and 18 years in residential spaces. This is to highlight the process of naturalization of invisibility, their source of insecurity and social exclusion, in view of the strong personal relationship of domination. Pointing out the relations of pseudo-affection that can obscure the exploitation of domestic labor. Highlight a preliminary discussion on the composition of social relations embedded in the context of domestic work, with emphasis on reflection on the condition of subordination of young domestic workers as a result of a process of socialization consists of relations of domination - gender and social class, resulting in formation of social identity-forming negative stigma. This paper results from a survey of the work of young maids, held in the city of Aracaju, whose main objective was to understand how they operated the differences and inequalities in the relations of domestic based, including information on adolescents' own. Fieldwork was conducted from August 2009 to January 2010 and data collection techniques were used oral history / life history, questionnaires and use of semi-structured interviews, as well as secondary data from PNAD / IBGE which formed the basis of comparative national situation and local context. It emphasizes the links of domestic work involving teenagers question the lifestyles of working class who are confronted by the various "systems" for each home, which leads to the development of adaptation strategies that make possible the coexistence of a stranger the house at the other. It focuses on how the work goes into their lives in terms of socialization offered by working families to their children's, and as this class habitus is adequate for the job market in domestic employment through a socialization process that sometimes opposes and now reinforces the practices and values seized in family socialization

CAROTID ARTERY EXTERIORIZATION IN BROWN BROCKET DEER (MAZAMA GOUAZOUBIRA) FOR AN EXPERIMENTAL STUDY of ANESTHESIA

This report evaluates the carotid artery exteriorization technique to allow repeated percutaneous artery catheterization in six brown brocket deer (Mazama gouazoubira). Repeated percutaneous catheterization of the carotid artery was possible for periods of 3 mo to obtain arterial blood and monitor arterial blood pressure of deer without risk of arterial rupture. The artery pulse was easily palpable for periods tip to 15 mo. Postoperative complication and/or arterial damage was not observed.

Effects of Statin and Aerobic Physical Exercise Association in the Cardiomyocytes of the Rat. Morphometric Study

Physical exercise and statins, recommended interventions to dyslipidaemia treatment, are independently related to cardiomyocytes alterations, characterized by miocardic hypertrophy and apoptosis, respectively. Thus, the objective of the present study was to analyze the effects of statin and aerobic physical exercise association in the morphometric parameters of cardiac cell nucleus. 40 male rats adults were divided into four groups: exercised (DE); sedentary (DS), exercised and statin use (DES); sedentary and statin use (DSS). The animals received during the whole experimental period a hiperlipidic diet added 20% of coconut oil and 1.25% of cholesterol; after 30 days of its ingestion, a blood collection was made to verify the dyslipidaemia. Simvastatin (20 mg) was taken five days a week, during eight weeks. During this period, the animals exercised 60 minutes daily in the treadmill. After the last day of the protocol, the cardiac muscle was collected and maintained in liquid nitrogen (-180 degrees C); the cuts were stained by Hematoxilin-Eosin method, and the cardiac fibers were submitted to the nuclear morphometric analyses. The data were analyzed using descriptive analyses, paired T test, Kruskal-Wallis test and Dunn post hoc test; for all analyses, it was adopted p<0.05. It was verified that the group receiving statin presented values statistically significant in comparison to the other groups, in the tridimensional and linear variables. The exercised and statin group, the values obtained in the morphometric analyses were similar to the control group. It is suggested that statins alone can cause alterations in the nucleus of cardiac cells that can be related to apoptosis occurrence and, when exercise is practiced associated to statin administration, the effects of statin can be reduced, what can be related to beneficial adaptations of cardiac mitochondrial in response to physical exercise, turning them more resistant to apoptotic stimuli.

Avaliação dos níveis de proteína C-reativa ultra-sensível em pacientes com periodontite crônica severa generalizada e sem periodontite

INTRODUCTION: The high sensitivity C-reactive protein (hsCRP) constitutes an inflammatory mediator used as predictor of cardiovascular risk that comes being researched as indicative relation factor between cardiovascular and periodontal diseases. PROPOSITION: To compare serumals levels of C-reactive protein between patients with and without generalized severe chronic periodontitis. METHODOLOGY: A seccional study was realized using a sample with 62 patients, being 31 participants carriers of periodontal diseases (Group I) and 31 without periodontal diseases (Group II), grouped to the pairs by age and sex. As inclusion criterio were selected patients with diagnosis of generalized severe chronic periodontitis, being preculeds, individuals which presented systemic disease, recent infection history, historical of CVA or stroke, smokers, pregnants and lactants. The research consisted of two stages, a clinc and other biochemist. The clinical stage is constituted of periodontal examination and the biochemist stage, of the peripheral blood collection for determination hsCRP levels and a hemogram to inquire any panel which could suggest infectious and/or inflammatory process. RESULTS: Periodontal disease group presented a average of 0,36mg/dL, while the group without disease presented 0,17 mg/dL, do not existing significant difference statistically between the averages (p = 0,061). The cardiovascular risk for the group I was classified high for 27,6% of participants and low for 72,4% of them. In the group II, 6,45% presented high risk e 93,5% low risk, being this significant relation statistically gotten for Fisher s Test (p = 0,042) presenting OR = 5,33; IC = 95% (1,02 27,4). The independets variables reseacred do not presented significant association statistically with the levels of hsCRP. CONCLUSION: The study indicated that despite of carriers patients of periodontal diseases do not present differents serumals levels of hsCRP from the other group, the periodontal disease was considered as risk factor for hsCRP plasmatic levels elevation

Análise quantitativa das células CD4 e sua importância no diagnóstico de lesões orais em pacientes HIV positivos

The oral manifestations due to HIV infection are, a lot of times, the first clinical signs of the disease. These injuries may also function as beepers and sentries of the curse and progression of the HIV infection and AIDS. The objective of this work was to evaluate the prevalence of the oral injuries in HIV positive patients, relating them with the CD4+ cells counting and the viral load in patients from the Hospital of Infected contagious Gizelda Trigueiro in Natal-RN. One hundred and one patients were evaluated, where after the clinical exam of the oral cavity, these ones were conducted to the peripheral blood collection for the counting of CD4+ lymphocytes. We observed a prevalence of 25,6%, that is, 31 cases. The Oral Candidiasis was the most commum injure, followed by Oral Hairy Leukoplakia, linear gingival erytema, lips herpes, gingivitis and periodontitis - HIV. The average counting of cells CD4+ of the injury carrying patients was of 250 cells/mm3. We did not observe relation between the presence of injuries and the viral load of the individuals

Effect of high-dose fentanyl on renal function in dogs

OBJETIVOS: Estudamos os efeitos de alta dose de fentanil (F) em atributos de função renal (FR) do cão. DESENHO: Anestesiamos com pentobarbital sódico (PS) 16 cães divididos aleatoriamente em 2 grupos: manutenção com PS (Gi) e PS com F (0,05 mg.kg-1) (G2). INTERVENÇÃO: os cães foram ventilados artificialmente e tiveram cateterizadas as veias femorais esquerda e direita e a artéria femoral esquerda para infusão de drogas e coleta de dados hemodinâmicos e de sangue para dosagens laboratoriais. Coletou-se urina durante todo experimento. MENSURAÇÃO: Determinaram-se os valores de atributos de FR.. RESULTADOS: PS não mudou a FR e o comportamento de G1 deveu-se à expansão do volume extracelular. O F diminuiu significativamente freqüência cardíaca, pressão arterial média, clearance de creatinina, volume urinário, clearance osmolar e excreção fracionária de sódio e potássio. CONCLUSÕES: A diminuição da FR foi provavelmente devida às alterações hemodinâmicas induzidas pelo F, não se descartando possível ação da aldosterona.

Efeito do sítio de venopunção nos parâmetros hematológicos em tigre-d'água-americano, Trachemys scripta elegans

O objetivo do presente estudo foi realizar a comparação entre dois sítios de coleta sanguínea em 24 exemplares de tigre-d'água-americano (Trachemys scripta elegans) oriundos de um criadouro comercial, localizado no município de Antonina, litoral do Paraná, Brasil. Os animais foram submetidos a contenção física e as venopunções foram realizadas no seio supraocciptal e na veia coccígea dorsal. As amostras heparinizadas foram identificadas e refrigeradas para posterior análise laboratorial. A contagem total de eritrócitos e leucócitos foi realizada pela técnica de hemocitometria. O hematócrito (Ht) e a hemoglobina (Hb) foram determinados pelo método de microhematócrito e cianometahemoglobina, respectivamente. A proteína plasmática total (PPT) foi determinada por refratometria e a contagem diferencial de leucócitos foi realizada através da técnica de Shilling. Houve diferença significativa no número de leucócitos e no valor da proteína plasmática total, e em ambos os casos os valores encontrados nas amostras provenientes da veia coccígea dorsal foram inferiores. A diferença encontrada no número de leucócitos provavelmente foi devido à contaminação por linfa, que também justifica o menor valor na concentração da proteína plasmática total. Conclui-se que é mais indicada a venopunção no seio supraocciptal quando comparado a veia coccígea dorsal.

A suplementação de ácidos graxos ômega 3 e triglicérides de cadeia média não alteram os indicadores metabólicos em um teste de exaustão

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

First Autochthonous Case of Canine Visceral Leishmaniasis in the Center of Rio Grande do Sul State, Brazil

Background: Leishmaniasis is one of the most important vector-borne diseases of humans. This parasitic disease can be caused by many species of Leishmania. In humans, different species of the parasite are associated with different forms of the disease, cutaneous and visceral. Among domesticated animals, dogs are the most important species in the epidemiology of this disease. Leishmania chagasi, an important zoonosis, is well established as the agent of visceral leishmaniasis in Brazil. The disease is endemic in north, northeast, midwest and southeast, and is transmitted to mammals by hematophagous insects such as the Lutzomyia longipalpis. In 2008, our research group has diagnosed a case of canine leishmaniasis in the municipality of Uruguaiana and subsequently there were several cases in the city and the neighbor municipality of Sao Borja. Most Brazilian states are endemic for leishmaniasis, with the exception of Rio Grande do Sul. In southern Brazil, the reports of humans and dogs infected by Leishmania spp. are the source of endemic area in the country. Therefore, the aim of this study is register the first clinical case of canine visceral leishmaniasis in the municipality of Santa Maria, RS.Case: In october 2010, a veterinary clinic of Santa Maria received a canine, female, Doberman, with two years of age. The animal had severe skin lesions on the head and limbs, pale mucous membranes, and enlarged lymph nodes. According to the owner, the animal showed progressive weight loss and anorexia for more than five days. During the clinical examination the blood was collected for hemogram and cytology of lymph nodes was performed by puncture aspiration with a fine needle. In the erythrogram, it was observed a decrease in the total number of erythrocytes (2.8 x 10(6)/mu L), hematocrit (21%), hemoglobin (6.8 g/dL) and platelets (98 x 10(3)/mu L). In the leucogram, any alteration was observed. The cytology of lymph nodes showed amastigotes forms, suggestive of the Leishmania spp. Based on this finding; we performed the blood collection for PCR, to confirm parasitism and to determine the species of Leishmania. At the molecular test was used PCR-specific for L. chagasi, and the result was positive.Discussion: This is the first autochthonous clinical case in the central region of the RS, non-endemic area for leishmaniasis. In serological studies of visceral leishmaniasis it was diagnosed in five asymptomatic dogs in the municipalities of Santa Maria, Julio de Castilhos and Itaara, however not confirmed by molecular analysis. In the municipalities of Cruz Alta and Uruguaiana cases of L. chagasi have been reported in dogs which previously resided in Leishmania sp. endemic areas. The municipality of Sao Borja had the first record of L. longipalpis in the RS during the leishmaniasis outbreak in 2008-2009. In the central region of the RS vector has not been found, but because in this first autochthonous case dog in Santa Maria believe that the parasite is present and/or doing other insect transmission of leishmaniasis. Clinical signs associated with hematologic and coagulation disorders observed in the canine are commonly described in symptomatic dogs in endemic regions. This case of autochthonous leishmaniasis reinforces the idea of the vector presence in Santa Maria, center of the RS. We believe that canine leishmaniasis is an emerging disease in the southern region of Brazil.

Effects of intravenous glucose infusion and nutritional balance on serum concentrations of nonesterified fatty acids, glucose, insulin, and progesterone in nonlactating dairy cows

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Efeitos de oito semanas de treinamento de natação no limiar anaeróbio determinado na piscina e no ergômetro de braço

O objetivo deste estudo foi analisar os efeitos do treinamento de natação na intensidade do limiar anaeróbio (LAn), determinado na piscina e no ergômetro de braço, verificando se este pode ser utilizado para avaliar os efeitos do treinamento em nadadores. Participaram do estudo sete nadadores de ambos os sexos, com nível de performance regional, que foram submetidos aos seguintes testes, antes e após oito semanas de treinamento: 1) dois tiros de 400m, um a 85% e outro a 95% do máximo, com coleta de 25mil de sangue do lóbulo da orelha no 1º, 3º e 5º minuto após cada tiro, para posterior análise do lactato sanguíneo (YSI 1500); 2) teste contínuo progressivo realizado no ergômetro de braço (UBE 2462 Cybex), com carga inicial de 33,3W e incrementos de 16,6W a cada três minutos até a exaustão voluntária, com coleta de sangue ao final de cada estágio. Um grupo controle de indivíduos não ativos (n = 9), que se manteve sedentário, realizou somente o procedimento 2 no mesmo intervalo de tempo. O LAn na natação (NLAn) e no ergômetro de braço (BLAn) foi encontrado através de interpolação linear, considerando uma concentração fixa de lactato de 4mM e 3,5mM, respectivamente. Os resultados demonstram diferença significante para o grupo treinado, entre o pré (130,4 ± 20,4W) e o pós-teste (137,7 ± 17,9W) para o BLAn. Porém, não foi encontrada diferença significante para o NLAn (1,09 ± 0,1m.s-1 e 1,13 ± 0,1m.s-1, p = 0,06). No grupo controle não foi encontrada diferença para o BLAn entre o pré (93,2 ± 11,5W) e o pós-teste (87,7 ± 7,2W). Pode-se concluir através desses dados que a determinação do LAn no ergômetro de braço é útil para detectar adaptações na capacidade aeróbia de nadadores com nível de performance regional.

Does propofol and isoflurane protect the kidney against ischemia/reperfusion injury during transient hyperglycemia?

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)