952 resultados para internal control


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Dissertação de mestrado em Engenharia de Sistemas

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Hind-limb ischemia has been used in type 1 diabetic mice to evaluate treatments for peripheral arterial disease or mechanisms of vascular impairment in diabetes [1]. Vascular deficiency is not only a pathophysiological condition, but also an obvious circumstance in tissue regeneration and in tissue engineering and regenerative medicine (TERM) strategies. We performed a pilot experiment of hind-limb ischemia in streptozotocin(STZ)-induced type 1 diabetic mice to hypothesise whether diabetes influences neovascularization induced by biomaterials. The dependent variables included blood flow and markers of arteriogenesis and angiogenesis. Type 1 diabetes was induced in 8-week-old C57BL/6 mice by an i.p. injection of STZ (50 mg/kg daily for 5 days). Hind-limb ischemia was created under deep anaesthesia and the left femoral artery and vein were isolated, ligated, and excised. The contralateral hind limb served as an internal control within each mouse. Non-diabetic ischaemic mice were used as experiment controls. At the hind-limb ischemia surgical procedure, different types of biomaterials were placed in the blood vessels gap. Blood flow was estimated by Laser Doppler perfusion imager, right after surgery and then weekly. After 28 days of implantation, surrounding muscle was excised and evaluated by histological analysis for arteriogenesis and angiogenesis. The results showed that implanted biomaterials were promote faster restoration of blood flow in the ischemic limbs and improved neovascularization in the diabetic mice. Therefore, we herein demonstrate that the combined model of hind-limb ischemia in type 1 diabetes mice is suitable to evaluate the neovascularization potential of biomaterials and eventually tissue engineering constructs.  

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Dissertação de mestrado em Direito Tributário e Fiscal

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Dissertação de mestrado em Estudos de Gestão

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We describe the preparation of the modified chelator aminooxyacetyl-ferrioxamine, and the replacement of its iron atom by 67Ga at high specific activity. The aminooxy function of this compound was allowed to react with the aldehyde groups generated by the periodate oxidation of the oligosaccharide of a mouse IgG1 monoclonal antibody (MAb) directed against carcino-embryonic antigen (CEA). The use of the aminooxy group allowed a stable bond to be formed between the chelon and the antibody with no need for reduction. Iron was removed from the ferrioxamine moiety and replaced by 67Ga either before or after conjugation of the chelon to the antibody. In either case the labelled antibody was injected into nude mice bearing a human colon carcinoma having the appropriate antigenicity. Unoxidized antibody, labelled with 125I by conventional methods, was co-injected as an internal control. Additional control experiments were carried out with a non-immune IgG using the same 67Ga-labelled modified chelon as above. The in vivo distribution of the modified antibodies was evaluated at various times between 24 and 96 hr after injection. The methods used were gamma-camera imaging and, more quantitatively, gamma-counting of the various organs after dissection. Interestingly, with the metal-chelon-labelled antibody, the intensity and specificity of tumor labelling was comparable and in some cases superior to the results obtained with radio-iodinated antibody. In particular, there was almost no increase in liver and spleen uptake of radioactive metal relative to radio-iodine, contrary to what has been observed with most antibodies labelled with 111In after conjugation with DTPA.

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Here we present a one-tube nested PCR test, which allows the detection of minimal quantities of Chlamydia trachomatis in human fluids. This assay includes the use of an internal control to avoid false negative results due to the presence of inhibitors. The results obtained show that this assay is robust enough to be used for clinical diagnosis.

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The bovine papillomavirus type 2 (BPV-2) involvement in the aetiology of chronic enzootic haematuria associated to bracken fern ingestion has been suggested for a long time. However, a few reports have shown the presence of the BPV-2 in urinary bladder tumors of cattle. The aim of this study was to investigate the presence of the BPV-2 infection in the urinary bladder of cattle with chronic enzootic haematuria in Brazilian cattle herds. Sixty-two urinary bladders were collected from adult cattle in beef herds from the north region of the state of Paraná, Brazil. According to clinical and pathological finds the specimens were distributed in three groups: the group A was constituted by 22 urinary bladders with macroscopic lesions collected at necropsy of cattle with clinical signs of chronic enzootic haematuria; the group B by 30 urinary bladders with macroscopic lesions collected in a slaughterhouse of cows coming from bracken fern-endemic geographical region; and the group C (control) by 10 urinary bladders without macroscopic lesions collected from asymptomatic cattle in a bracken fern-free geographical region. By a semi-nested polymerase chain reaction (PCR) assay, with an internal control, a fragment of the BPV-2 L1 gene with 386 bp length was amplified in 36 (58%) urinary bladder. The rate of BPV-2 positive urinary bladders was 50% (11/22) for group A, 80% (24/30) for group B, and 10% (1/10) for group C (control). The rate of the positive results found in groups A and B that included urinary bladder samples with macroscopic lesions was 67% (35/52) and the detection of the BPV-2 in both groups was significantly higher (P < 0.05) than in the control group. RFLP with Rsa I and Hae III enzymes evaluated the specificity of the BPV-2 amplicons. The PCR internal control that amplified a 626 bp fragment of the ND5 gene of the bovine mitochondrial genome was amplified in all analyzed samples and excluded false-negatives or invalid results in the semi-nested PCR. These results suggest the BPV-2 involvement in the chronic enzootic haematuria aetiology and open the perspective of the development of new strategies for the control of this disease that is the major cause of economical losses in beef herds from many Brazilian geographical regions.

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Kaposiform hemangioendothelioma (KHE) and tufted angioma (TA) are rare tumors mainly occurring in early childhood. Our recent results showed that ectopic overexpression of human Prox1 gene, a lymphatic endothelial nuclear transcription factor, promoted an aggressive behavior in 2 murine models of KHE. This dramatic Prox1-induced phenotype prompted us to investigate immunohistochemical staining pattern of Prox1, podoplanin (D2-40), LYVE-1, and Prox1/CD34 as well as double immunofluorescent staining pattern of LYVE-1/CD31 in KHE and TA, compared with other pediatric vascular tumors. For this purpose, we examined 75 vascular lesions: KHE (n=18), TA (n=13), infantile hemangioma (n=13), pyogenic granuloma (n=18), and granulation tissue (n=13). Overall, KHE and TA shared an identical endothelial immunophenotype: the neoplastic spindle cells were Prox1, podoplanin, LYVE-1, CD31, and CD34, whereas endothelial cells within glomeruloid foci were Prox1, podoplanin, LYVE-1, CD31, and CD34. The lesional cells of all infantile hemangiomas and pyogenic granulomas were negative for Prox1 in the presence of positive internal control. These findings provide immunophenotypic evidence to support a preexisting notion that KHE and TA are closely related, if not identical. Overall, our results show, for the first time, that Prox1 is an immunohistochemical biomarker helpful in confirming the diagnosis of KHE/TA and in distinguishing it from infantile hemangioma and pyogenic granuloma.

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Purpose:To functionally and morphologically characterize the retina and optic nerve after transplantation of Brain-derived neurotrophic factor (BDNF) and Glial-derived neurotrophic factor (GDNF) secreting mesenchymal stem cells (MSCs) into glaucomatous rat eyes. Methods:Chronic ocular hypertension (COH) was induced in Brown Norway rats. Lentiviral constructs were used to transduce rat MSCs to produce BDNF, GDNF, or green fluorescent protein (GFP). The fellow eyes served as internal controls. Two days following COH induction, eyes received intravitreal injections of transduced MSCs. Electroretinography was performed to assess retinal function. Tonometry was performed throughout the experiment to monitor IOP. 42 days after MSC transplantation, rats were euthanized and the eyes and optic nerves were prepared for analysis. Results:Increased expression and secretion of BDNF and GDNF from lentiviral-transduced MSCs was verified using ELISA, and a bioactivity assay. Ratio metric analysis (COH eye/ Internal control eye response) of the Max combined response A-Wave showed animals with BDNF-MSCs (23.35 ± 5.15%, p=0.021) and GDNF-MSCs (28.73 ± 3.61%, p=0.025) preserved significantly more visual function than GFP-MSC treated eyes MSCs (18.05 ± 5.51%). Animals receiving BDNF-MSCs also had significantly better B-wave (33.80 ± 7.19%) and flicker ERG responses (28.52 ± 10.43%) than GFP-MSC treated animals (14.06 ± 12.67%; 3.52 ± 0.07%, respectively). Animals receiving GDNF-MSC transplants tended to have better function than animals with GFP-MSC transplants, but were not statistically significant (p=0.057 and p=0.0639). Conclusions:Mesenchymal stem cells are an excellent source of cells for autologous transplantation for the treatment of neurodegenerative diseases. We have demonstrated that lentiviral- transduced MSCs can survive following transplantation and preserve visual function in glaucomatous eyes. These results suggest that MSCs may be an ideal cellular vehicle for delivery of specific neurotrophic factors to the retina.

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The presence of enteric viruses in biosolids can be underestimated due to the inefficient methods (mainly molecular methods) used to recover the viruses from these matrices. Therefore, the goal of this study was to evaluate the different methods used to recover adenoviruses (AdV), rotavirus species A (RVA), norovirus genogroup II (NoV GII) and the hepatitis A virus (HAV) from biosolid samples at a large urban wastewater treatment plant in Brazil after they had been treated by mesophilic anaerobic digestion. Quantitative polymerase chain reaction (PCR) was used for spiking experiments to compare the detection limits of feasible methods, such as beef extract elution and ultracentrifugation. Tests were performed to detect the inhibition levels and the bacteriophage PP7 was used as an internal control. The results showed that the inhibitors affected the efficiency of the PCR reaction and that beef extract elution is a suitable method for detecting enteric viruses, mainly AdV from biosolid samples. All of the viral groups were detected in the biosolid samples: AdV (90%), RVA, NoV GII (45%) and HAV (18%), indicating the viruses' resistance to the anaerobic treatment process. This is the first study in Brazil to detect the presence of RVA, AdV, NoV GII and HAV in anaerobically digested sludge, highlighting the importance of adequate waste management.

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Background To replicate, retroviruses must insert DNA copies of their RNA genomes into the host genome. This integration process is catalyzed by the viral integrase protein. The site of viral integration has been shown to be non-random and retrovirus-specific. LEDGF/p75, a splice variant encoded by PSIP1 gene and described as a general transcription coactivator, was identified as a tethering factor binding both to chromatin and to lentiviral integrases, thereby affecting integration efficiency as well as integration site selection. LEDGF/p75 is still a poorly characterized protein, and its cellular endogenous function has yet to be fully determined. In order to start unveiling the roles of LEDGF/p75 in the cell, we started to investigate the mechanisms involved in the regulation of LEDGF/p75. Materials and methods To identify PSIP1 minimal promoter and associated regulatory elements, we cloned a region starting 5 kb upstream the transcription start site (TSS, +1 reference position) to the ATG start codon (+816), as well as systematic truncations, in a plasmid containing the firefly luciferase reporter gene. These constructs were co-transfected into HEK293 cells with a plasmid encoding the Renilla luciferase under the pTK promoter as an internal control for transfection efficiency. Both luciferase activities were assessed by luminescence as an indicator of promoter activity. Results Luciferase assays identified regions -76 to +1 and +1 to +94 as two independent minimal promoters showing respectively a 3.7x and 2.3x increase in luciferase activity. These two independent minimal promoters worked synergistically increasing luciferase activity up to 16.3x as compared to background. Moreover, we identified five regulatory blocks which modulated luciferase activity depending on the DNA region tested, three enhancers (- 2007 to -1159, -284 to -171 and +94 to +644) and two silencers (-171 to -76 and +796 to +816). However, the silencing effect of the region -171 to -76 is dependent on the presence of the +94 to +644 region, ruling out the enhancer activity of the latter. Computational analysis of PSIP1 promoter revealed the absence of TATA box and initiator (INR) sequences, classifying this promoter as nonconventional. TATA-less and INR-less promoters are characterized by multiple Sp1 binding sites, involved in the recruitment of the RNA pol II complex. Consistent with this, PSIP1 promoter contains multiple putative Sp1 binding sequences in regions -76 to +1 and +1 to +94.

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In accordance with Iowa Code Section 8A.502(8) we are pleased to submit the Comprehensive Annual Financial Report (CAFR) for the State of Iowa for the fiscal year ended June 30, 2005. The report is presented in three sections as follows: • The Introductory Section includes this transmittal letter, the Government Finance Officers Association (GFOA) Certificate of Achievement for the fiscal year 2004 CAFR, an organizational chart of State government, and a list of principal State officials. • The Financial Section contains the independent auditor’s report on the Basic Financial Statements, Management’s Discussion and Analysis (MD&A), the Basic Financial Statements, and Notes to the Financial Statements. The Financial Section also contains Required Supplementary Information (RSI), other than the MD&A, and supplementary information in the form of combining financial statements and schedules. This letter is intended to be read in conjunction with the MD&A. • The Statistical Section highlights selected financial and demographic information, generally presented on a multi-year basis. The Department of Administrative Services is responsible for both the accuracy of the presented data, and the completeness and fairness of the presentation. We believe the information presented is accurate in all material respects and the necessary disclosures have been made which enable the reader to obtain an understanding of the State’s financial activity. This report has been prepared in accordance with U.S. generally accepted accounting principles (GAAP) for governments as promulgated by the Governmental Accounting Standards Board (GASB). As a part of the statewide accounting system upgrade during fiscal year 2005, the implementation team performed a comprehensive review of the adequacy of internal controls and budgetary controls of the system. The team determined that internal controls continue to be in place to provide reasonable, but not absolute, assurance that assets are safeguarded against unauthorized use or disposition, and that financial records from all appropriate sources are reliable for preparing financial statements and maintaining accountability. The concept of reasonable assurance recognizes the cost of internal controls should not exceed the benefits likely to be derived from their use. To monitor the adequacy of internal controls, the Auditor of State reviews internal control procedures as an integral part of departmental audits.

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Atualmente, as situações de erros e fraudes, têm ocorrido com muita frequência a nível mundial. Por exemplo em Cabo Verde estas têm vindo a ganhar espaço nos mídias, onde a todo momento aparece casos de erros e fraudes, como por exemplo, os casos da Sociedade Cabo-verdiana de Tabacos, Banco Comercial do Atlântico, Caixa Económica, Câmara Municipal da Ribeira Brava, Associação Sport Club Moreirense, Sociedade de Segurança Industrial, Marítima e Comercial, Ministério das Finanças entre outros. Essas situações desfavoráveis para qualquer empresa, são derivadas de uma gestão menos cuidada dos recursos, e dos valores e princípios éticos cultivados pelas pessoas. O triângulo de fraude criada por Donald Cressey demonstra os motivos que leva um individuo a cometer atos fraudulentos, como sendo a motivação, a pressão e a oportunidade. Neste sentido, o controlo interno surge como uma ferramenta muito importante e fundamental para mitigar os riscos advenientes da ocorrência de erros e fraudes, suscetíveis de acontecer nas empresas. O controlo interno traduz num conjunto de medidas que protegem o património da empresa e garantem o cumprimento dos seus objetivos entretanto, como qualquer outra ferramenta de gestão está possui determinadas limitações que podem ser ultrapassadas com a utilização de alguns procedimentos básicos e, ou alternativos de controlo interno. É imprescindível que um sistema de controlo interno, para além de implementado, adequado e em funcionamento, seja mantido e acompanhado. O estudo dos casos da SILMAC, SA e da SCT, SA, mostram a importância que o controlo interno tem na prevenção e deteção de erros e fraudes, pois denota-se que as fraudes cometidas aconteceram na sequência de fraquezas de controlo interno e no excesso de confiança depositada nos colaboradores. Currently, the situations of errors and fraud have occurred very often in the world. Cape Verde in these situations have gained ground in the media, where every moment appears to errors and fraud cases, such as cases of “Sociedade cabo-verdiana de tabacos, Banco Comercial do Atlântico, Caixa Económica, Câmara Municipal da Ribeira Brava, Associação Sport Club Moreirense, Sociedade de segurança industrial, marítima e comercial, Ministério de finanças” amongst others. These situations which unfavorable for any company, are derived from a less carefully management of resources and ethical principles and values cultivated by people. The fraud triangle created by Donald Cressey, demonstrates reasons that lead an individual to commit fraudulent acts, such as motivation, opportunity and pressure. In this sense, internal control emerges as a very important tool to mitigate the risks arising from situations of errors and fraud, which are likely to happen in companies. The internal control translates into a set of measures that protect the assets of the business and ensure the fulfillment of its objectives however, like any other management tool is has limitations, however these can be overcome with the use of basic procedures, or alternative internal control. It is essential that an internal control system, in addition to implemented, adequate and functioning is maintained and monitored. The case studies of SILMAC and SCT, show the importance of internal control is the prevention and detection of errors and fraud. For note that the fraud occurred following oversights in its internal control and confidence in their employees.

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Os recentes acontecimentos verificados em algumas organizações nacionais e estrangeiras, remetem um fraco grau de transparência no que refere a fiabilidade no desempenho e responsabilidades dos seus colaboradores. Este trabalho tem como objectivo propor a implementação de um sistema de controlo interno na Uni-CV, Reitoria da Praia, na área de recursos humanos. Para chegar ao resultado esperado foi realizada uma pesquisa explicativa, com abordagem qualitativa e quantitativa desenvolvendo-se através de fontes já existentes, com a análise dos dados resultantes do questionário aplicado. A fundamentação teórica abordou os aspectos mais importantes do controlo interno e recursos humanos. O caso prático foi realizado, pelas suas características, se considera de grande relevância não só para com a organização em si, mas também, para a administração pública cabo-verdiana, de forma que, quando implementadas, contribuirão para o bom desempenho das instituições. A análise dos dados obtidos com a aplicação do questionário, ao Director Administrativo e Financeiro da Reitoria da Praia e a observação participante dos procedimentos na área de recursos humanos possibilitaram verificar a necessidade de implementação de um sistema de controlo interno adequado e rigoroso, e um internal controller, que será o responsável pelo controlo das rotinas na área dos RH (Auditor interno) e modelar o tipo de controlo interno a ser aplicado na referida área.

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Este trabalho busca analisar o contributo da Auditoria Interna na melhoria da gestão de riscos de uma empresa cabo-verdiana. Auditoria Interna é uma ferramenta importante e eficaz para a melhoria da gestão de riscos da empresa pois, ela identifica e avalia áreas que requeiram atenção especial, identifica problemas e insuficiências que careçam de solução e a partir daí, propõe medidas com vista a eliminar ou atenuar as principais deficiências detetadas. Ela proporciona vantagens imprescindíveis como eficácia do controlo interno, simplificação do trabalho do auditor externo, proteção do património da empresa contra actos indesejáveis e a própria melhoria no desempenho dos órgãos da gestão. É o suporte necessário dos órgãos da administração para auxiliá-los na melhoria da gestão e minimização dos riscos, identificando áreas críticas e sugerindo correções que proporciona melhores resultados à organização a nível geral, contribuindo para uma gestão de riscos eficaz. This paper analyzes the contribution of internal audit in improving risk management of a Cape Verdean company. Internal Audit is an important and effective tool for improving risk management company, because it identifies and appraise sections that require special attention, identifies problems and weaknesses that require solution and thereafter, proposes measures to eliminate or mitigate major deficiencies. It provides essential advantages as effectiveness of internal control, simplifying the work of the external auditor, the company's heritage protection against undesirable acts and the very organ improvement in performance management. It is the necessary support of government agencies to assist them in improving the management and minimizing risk, identifying critical sections and suggesting corrections that the organization gives better results at a general level, contributing to effective risk management.