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Ferramentas para auxílio de análise ergonômica são frequentemente utilizadas quando há a necessidade de avaliação de riscos musculoesqueléticos no trabalho. Dessas ferramentas, uma das mais conhecidas é a REBA (Rapid Entire Body Assessment). Seu amplo uso fez com que suas formas de distribuição e aplicação fossem alteradas por vários autores, de forma a tentar encontrar a melhor maneira de aplicação. Inclusive, com o advento de celulares e tablets, foram feitas diversas versões em aplicativo da ferramenta. Pouco pode ser encontrado sobre a usabilidade desse método, ainda mais em qual versão é mais apropriado, em termos de usabilidade. Objetivou-se neste artigo realizar uma avaliação de usabilidade da ferramenta REBA em duas diferentes versões para verificar a influência que a usabilidade da ferramenta tem nos seus resultados. Acredita-se que qualquer tipo de ferramenta para uma avaliação ergonômica deve, de forma intrínseca, ser usável, pois sua usabilidade tem influência direta em sua confiabilidade e replicabilidade. Sendo assim, fez-se uma análise comparativa de usabilidade com a ferramenta em versão papel e aplicativos para celular com oito sujeitos para a verificação de tal usabilidade. Encontrou-se melhor usabilidade para o aplicativo, mas confiabilidade equiparada para as duas versões. Assim, constata-se que as duas podem ser igualmente usadas para avaliação REBA.

Companies have been witnessing major changes in their environment and environmental models have been developed aiming to improve their strategic planning. The objective of this study was to examine the environmental approach adopted by companies within the Pulp and Paper, Metallurgical and Sugar and Alcohol sectors, in order to evaluate their environmental performances. The analysis was based on a matrix which relates managerial functions with a set of environmental approaches and performance indicators, classifying the company environmental performance as weak, moderate or strong. The managerial functions approached in this model are: Management (General, Legal Affairs, Finance, Human Resources and Purchasing); Product and Process Development; Production and Maintenance; and Marketing. The analyzed indicators include: international insertion; capital origin and location. The pulp and paper and metallurgical companies obtained average scores of 54.5 and 51.56 points, respectively, being classified as having a strong environmental performance. On the other hand, the sugar and alcohol companies obtained average score of 46 points, being classified as moderate in environmental performance. The high level of environmental performance of pulp and paper and metallurgical companies can be attributed to the following factors: larger international insertion, presence of foreign capital in controlling shares, performance in the international market and company location near large population centers. Pulp and paper and mainly sugar and alcohol companies are less efficient in meeting the requirements of the environmental legislation, particularly those related to the conformity of permanent protected areas and legal reserves.As empresas têm presenciado transformações amplas no ambiente em que estão inseridas e, com o intuito de auxiliar no planejamento estratégico das empresas, têm sido desenvolvidos modelos ambientais. O objetivo desse estudo foi avaliar a conduta ambiental de empresas dos setores de Celulose e Papel, Siderúrgico e Sucroalcooleiro, de forma a verificar as suas performances em termos ambientais. Essa análise baseou-se em uma matriz que relaciona as funções gerenciais com um conjunto de indicadores de conduta e performance ambiental, classificando a conduta ambiental das empresas como fraca, intermediária ou forte. As funções gerenciais abordadas nesse modelo são: administração (Geral, Jurídica, Financeira, Recursos Humanos e Compras); Pesquisa e Desenvolvimento; Produção e Manutenção; e Marketing. Dentre os indicadores analisados destacam-se: inserção internacional; origem de capital e localização. As empresas de Celulose e Papel e Siderúrgicas apresentaram uma pontuação média de 54,50 e 51,56 pontos, respectivamente, sendo classificadas com uma conduta ambiental forte. Por outro lado, as empresas sucroalcooleiras apresentaram uma pontuação média de 46,00 pontos, que as classificaram com uma conduta ambiental intermediária. O nível mais elevado de performance ambiental apresentado pelas empresas dos setores de Celulose e Papel e Siderúrgico pode ser atribuído aos seguintes fatores: maior inserção internacional, presença de capital estrangeiro no controle acionário, atuação no mercado internacional e localização dessas empresas nas proximidades dos grandes centros populacionais. As empresas de Celulose e Papel e principalmente as sucroalcooleiras são menos eficientes no atendimento aos requisitos da legislação ambiental, particularmente quanto à conformidade das áreas de preservação permanente e de reserva legal.

This study departs from the assumption that studies addressing sexuality in the field of nursing present changes and broaden the scope of discussion to include gender and sexual rights, although a strong tendency to link sexuality to its biological aspects is still observed. This study identifies the state-of-the-art of studies addressing sexuality published by two international journals: Latin American Journal of Nursing and The Brazilian Journal of Nursing. The sources were papers published in both periodicals over a period of ten years (from 1998 to 2007). In a universe of 1,894 searched abstracts, 29 mentioned the word ‘sexuality’. The results confirm this study’s assumption showing that the studies addressing sexuality from the perspective of nursing published by these two journals broaden the understanding on the subject as they incorporate categories such as gender, but also excessively link sexuality to its biological aspects.Esta investigación partió del supuesto de que los estudios sobre sexualidad realizados por la Enfermería presentan cambios y amplían la perspectiva sobre la realidad al incluir género y derechos sexuales, a pesar de que permanezca una fuerte tendencia en la vinculación de la sexualidad a sus aspectos biológicos. El objetivo del estudio fue identificar el estado del arte de las publicaciones sobre sexualidad en dos periódicos de circulación internacional: Revista Latino Americana de Enfermería/RLAE y Revista Brasileña de Enfermería/REBEn. Las fuentes fueron artículos publicados en ambos periódicos en el período de diez años (1998 a 2007). En un universo de 1894 resúmenes consultados fueron identificados 29 que contenían en el título, palabras clave o el resumen de la palabra sexualidad. Los resultados confirman el supuesto del estudio demostrando que la producción sobre sexualidad por la Enfermería divulgada en esos dos periódicos, al mismo tiempo en que amplía la comprensión sobre la temática al incorporar categorías como género, mantiene la vinculación excesiva de la sexualidad a sus aspectos biológicos.Esta pesquisa partiu do pressuposto de que os estudos sobre sexualidade, realizados pela Enfermagem, apresentam mudanças e ampliam o olhar sobre a realidade ao incluir gênero e direitos sexuais, embora permaneça forte tendência para a vinculação da sexualidade aos seus aspectos biológicos. O objetivo do estudo foi identificar o estado da arte das publicações sobre sexualidade em dois periódicos de circulação internacional: Revista Latino-Americana de Enfermagem/RLAE e Revista Brasileira de Enfermagem/REBEn. As fontes foram artigos publicados em ambos os periódicos, no período de dez anos (1998 a 2007). Em um universo de 1894 resumos consultados, foram identificados 29 que traziam no título, palavras-chave, ou resumo a palavra sexualidade. Os resultados confirmam o pressuposto do estudo, demonstrando que a produção sobre sexualidade pela Enfermagem, divulgada nesses dois periódicos, ao mesmo tempo em que amplia a compreensão sobre a temática ao incorporar categorias, como gênero, mantém vinculação excessiva da sexualidade aos seus aspectos biológicos.

OBJETIVO: Caracterizar la frecuencia y tipo de uso de teorías o modelos citados en artículos publicados en una revista latinoamericana de salud publica entre los años 2000 y 2004. MÉTODOS: Se escogió la Revista de Saúde Pública por su historia de publicación periódica sin interrupción e impacto actual en la comunicación científica del área. Se aplicó un procedimiento estándar para leer los artículos y clasificarlos en una tipología arbitraria de cuatro niveles según la profundidad del uso dado a los referentes teóricos o modelos citados en los textos para describir asuntos o problemas abordados, formular métodos y discutir a rigor los hallazgos comunicados. RESULTADOS: Se leyeron 482 artículos: 421 (87%) investigaciones, 42 (9%) revisiones o especiales y 19 (4%) textos de opinión o reflexión. En las 421 investigaciones, 286 (68%) tuvieron enfoque cuantitativo, 110 (26%) cualitativo y 25 (6%) mixtos. La cita de teorías o modelos fue infrecuente; 90 (19%) artículos revisados citan algun referente. Según la profundidad de uso 29 (6%) de los 90 fueron tipo I, 9 (1,9%) tipo II, 6 (1,3%) tipo III y 46 (9,5%), tipo IV. CONCLUSIONES: La citación de modelos fue nueve veces más frecuente que la de alguna teoría; el uso ideal, el tipo IV, ocurrió en apenas uno de cada diez artículos analizados. Hay relevancia de explicitar los marcos teóricos y modelos usados al abordar temas, formular hipótesis, diseñar métodos y discutir hallazgos en las contribuciones de las revistas científicas del área.OBJETIVO: Caracterizar a freqüência e tipo de uso de teorias ou modelos citados em artigos publicados em uma revista latino-americana de saúde pública entre os anos 2000 e 2004. MÉTODOS: A Revista de Saúde Pública foi escolhida por sua história de publicação ininterrupta e atual impacto na comunicação científica da área. Foi aplicado um procedimento padrão para ler e classificar os artigos de acordo com tipologia de quatro níveis, segundo a profundidade de uso dado aos referenciais teóricos ou modelos citados nos textos para descrever assuntos ou problemas abordados, formular métodos e discutir a rigor os achados comunicados. RESULTADOS: Foram lidos 482 artigos: 421 (87%) investigações, 42 (9%) revisões ou especiais e 19 (4%) textos de opinião ou reflexão. Nas 421 investigações, 286 (68%) tiveram enfoque quantitativo, 110 (26%) qualitativo e 25 (6%) mistos. A menção a teorias ou modelos não foi freqüente; apenas 90 (19%) dos artigos revisados citavam alguma teoria ou modelo. Segundo a profundidade de uso, 29 (6%) dos 90 foram tipo I, 9 (1,9%) tipo II, 6 (1,3%) tipo III e 46 (9,5%), tipo IV. CONCLUSÕES: A citação de modelos foi nove vezes mais freqüente do que de alguma teoria; o uso ideal, de tipo IV, ocorreu em apenas um de cada dez artículos analisados. É relevante explicitar os marcos teóricos e modelos usados ao abordar temas, formular hipóteses, desenhar métodos e discutir achados nas contribuições das revistas científicas da área.OBJECTIVE: To characterize frequency and type of use of theories or models on papers of a Latin-American journal in public health between 2000 and 2004. METHODS: The Revista de Saúde Pública was chosen because of its history of periodic publication without interruption and current impact on the scientific communication of the area. A standard procedure was applied for reading and classifying articles in an arbitrary typology of four levels, according to the depth of the use of models or theoretical references to describe problems or issues, to formulate methods and to discuss results. RESULTS: Of 482 articles included, 421 (87%) were research studies, 42 (9%) reviews or special contributions and 19 (4%) opinion texts or assays . Of 421 research studies, 286 (68%) had a quantitative focus, 110 (26%) qualitative and 25 (6%) mixed. Reference to theories or models is uncommon, only 90 (19%) articles mentioned a theory or model. According to the depth of the use, 29 (6%) were classified as type I, 9 (2%) as type II, 6 (1.3%) were type III and the 46 remaining texts (9.5%) were type IV. CONCLUSIONS: Reference to models was nine-fold more frequent than the use of theoretical references. The ideal use, type IV, occurred in one of every ten articles studied. It is of relevance to show theoretical and models frames used when approaching topics, formulating hypothesis, designing methods and discussing findings in papers.

O objetivo do artigo é traçar um perfil da pesquisa em Controladoria nos trabalhos publicados em anais do Encontro da Associação Nacional de Pós-Graduação e Pesquisa em Administração (EnANPAD) e do Congresso USP de Controladoria e Contabilidade, no período de 2001 a 2006. A metodologia da pesquisa adotada constituise de um estudo exploratório, com análise documental e abordagem quantitativa. Como resultados da pesquisa realizada têm-se os temas abordados, os métodos de pesquisa adotados, as abordagens da Controladoria estudados, a filiação dos pesquisadores e a bibliografia consultada e referenciada nos trabalhos. Conclui-se que, embora se tenha constatado um maior número de trabalhos publicados em 2005, o volume ainda é pequeno comparativamente a outros temas focalizados nesses eventos. O pequeno número de trabalhos também pode ter sido influenciado pela forma de localização adotada para selecionar os trabalhos com as palavras Controladoria, Controller, Contabilidade Gerencial e Controle Gerencial no título, no resumo ou nas palavras-chave. Todavia, a relevância do estudo está em contribuir para a identificação da evolução quantitativa e qualitativa da pesquisa em Controladoria no Brasil.This article aims to outline a profile of Controllership research in papers published in the annals of the National Association of Post-Graduate Programs and Research in Business Administration (EnANPAD) meeting and the USP Controllership and Accountancy Congress, from 2001 to 2006. The adopted research methodology comprised an exploratory study, with documentary analysis and a quantitative approach. The research results showed the main themes of these works, the adopted research methods, the different approaches to the study of Controllership, the researchers' affiliations and the bibliography consulted and referenced in the articles. It was concluded that, even though more papers were published in 2005, the volume is still small when compared to other themes focused on at these events. The small number of articles may also have been influenced by the search technique employed for selecting works, using the words Controllership, Controller, Management Accounting and Management Control, contained in the title, abstract or keywords. Nevertheless, this study is relevant to the extent that it contributes to the identification of the qualitative and quantitative evolution of Controllership research in Brazil.

General Pedro Aurélio de Góes Monteiro, morto em 1956 foi Ministro da Guerra no governo de Getúlio Vargas. O texto discute, a partir dos documentos pessoais do general, principal ator dos eventos políticos do período de 1930 a 1945, no Brasil

Abstract We present a brief biography of Dr. Cleide Costa, eminent entomologist from Museu de Zoologia da Universidade de São Paulo (MZUSP). She has been dedicating the last six decades to the study of adults and immatures of Coleoptera. Dr. Costa is the pioneer in collecting and rearing immature beetles in Brazil, being responsible for establishing the most extensive Latin American collection of reared immatures Coleoptera. We discuss central aspects of her personal history, as well as career landmarks and achievements. A compilation of taxa introduced to science by her, taxa named in her honor, and a full list of her scientific, educational and cultural production are provided in chronological order. More than a biographical account, this publication is an acknowledgment of Dr. Cleide Costa’s legacy to entomology.

Este artigo tem como objetivo determinar, por meio da estimativa de equações com dados organizados em painel, se as variáveis que medem a estrutura e a abertura comercial tiveram influência sobre o desempenho das indústrias de celulose e das indústrias de papéis e de artefatos de papéis no Brasil (essas duas últimas tomadas em conjunto). O período de tempo considerado na análise foi o de 1986 a 2007 e os dados utilizados são oriundos da Pesquisa Industrial Anual do IBGE e da Associação Brasileira de Celulose e Papel - BRACELPA. Concluiu-se que a variável de concentração de mercado (HHI) - que mede a estrutura - teve impacto positivo sobre a margem preço-custo, que é a medida de desempenho das indústrias citadas. Além disso, o aumento na taxa de importação (que mede a abertura comercial) tem relação negativa com a margem preço-custo e a origem do capital tem relação positiva com a medida de desempenho considerada. Ou seja, o aumento da importância do capital estrangeiro na indústria aumenta o seu desempenho.This article aims to determine, through the estimative of the equations run with data organized in panel, if the structure and trade openness variables had influence on the performance of pulp, papers and paper-made products industries in Brazil (the last two taken joined). The time period considered in the analysis was from 1986 though 2007 and data used was collected from the Annual Industrial Research prepared by the IBGE and from the Brazilian Pulp and Paper Association - BRACELPA. It can be concluded that the market concentration variable (HHI) - taken as structure indicator - had positive impact on the price-cost margin performance measure. The results also pointed out that the increase in the importation rate (a measure of the economy openness) has negative relation with the price-cost margin and the capital's origin has positive relation with the performance measure considered. The latter suggests the bigger multinational capital inside the industry, lagger its performance.

O artigo discute a questão do conteúdo informacional de números contábil-financeiros e analisa a relação entre estas informações e o custo de captação das maiores empresas do setor Papel & Celulose que obtiveram recursos nos mercados americano e internacional de bonds durante o período 1991-98. Os indicadores contábil-financeiros analisados mostraram que as empresas brasileiras não apresentaram um elevado desempenho como as empresas que captaram recursos com um baixo custo, mas, também, não apresentaram características semelhantes às empresas - americanas e canadenses com profundos problemas financeiros - que captaram a um alto custo nos mercados estudados.The article concerns the information provided by accounting/financial variables and analyzes the relationship between this information and the cost of funding for the largest Pulp and Paper companies that raised capital in the U.S. and international bond markets in the period 1991-98. The analyzed accounting/financial variables showed that Brazilian companies neither performed as well as the companies that raised capital with a low cost, nor presented the same characteristics as the companies - American and Canadian companies with large financial problems - that raised capital with a high cost in the studied markets.

Thorstein Veblen’s work was a cornerstone in American economics during the late 19th and early 20th century. Veblen is usually characterized as a founding father of American Institutionalism, which competed with Neoclassical Economics in the mainstreaming process of American economics during the first half of the 20th century. Given the huge Veblen’s writings impact on economics, it is possible to find mainstream economics papers that mention Veblen’s contribution – hence, they would be not an exclusivity of the heterodox approach. The goal of our study is to investigate how papers published by heterodox and mainstream journals deal with Veblen’s writings. Our investigation is based on a bibliometric analysis to identify Veblen’s economics ideas as referenced in papers published by top heterodox and mainstream journals. Bibliometry is also applied in our paper to build indicators and analyze patterns.

ABSTRACT This paper aims to identify the explanatory factors of mandatory disclosure (MD) and voluntary disclosure (VD) levels related to discount rates, based on disclosure theories. The size, leverage, profitability, and audit firms were selected from different theories, namely agency theory, signaling theory, positive accounting theory, including the political cost hypothesis, and the cost of capital theory. Furthermore, the materiality (weight of the items) and the relevance (nature) of the topic were also considered, based on the evidence already obtained in the literature. Research on disclosures related to discount rates has been assessed either as an incidental topic or from a limited-scope analysis, particularly with respect to MDs. This paper assesses this topic as its specific object of analysis for both MD and VD. The use of the discount rate has been assuming growing importance within financial reporting. Therefore, this topic should deserve particular attention from international standard-setting bodies. The understanding of the proper set of items to be disclosed and understanding the factors that explain its disclosure, aligned with the efforts to assure its compliance by legal authorities, may contribute to reducing asymmetries and increasing transparency in entities' financial reporting. This study uses the method of archival research and content analysis of consolidated reports and accounts for the year 2020 of listed entities in Euronext Lisboa. Regression models were used, having disclosure indices related to discount rates as dependent variables. This paper finds a positive association between disclosures related to discount rates and the entity’s size, as well as the materiality and the relevance, assessed by the weight of the items and the nature of the topic under assessment, respectively. It adds new explanatory factors on the VDs and MDs related to discount rates in a broader perspective of analysis.

ABSTRACT This paper investigates if planning and cost controls and strategically aligned performance indicators (SAPI) are necessary and sufficient conditions to achieve a high level of organizational performance (OP). This article fills a gap in research by investigating elements of the management control system as necessary and sufficient conditions to achieve high levels of OP. Our findings show the reduced importance of planning controls and the great importance of aligning priorities and indicators to achieve high levels of performance. The paper is helpful for the practitioners that have to choose what kind of management controls are priorities to achieve high levels of performance. Management control frameworks are helpful for the literature and the practice. Still, the practitioners cannot implement the whole set of these components, considering the restriction of time and contingency aspects. The companies must choose what kind of management controls they have to implement, considering the goal of achieving performance. We used a quantitative methodology based on contingency theory in a survey of 89 Brazilian firms. The relationships were tested using partial least squares structural equations modeling (PLS-SEM), and necessary condition analysis (NCA) was applied to identify the management controls that are sufficient and necessary conditions for superior performance. The results of our study suggest that a high level of strategically aligned indicators is necessary to achieve a high level of performance. Results also suggest the importance of aligning strategic priorities with appropriated performance indicators, primarily defended in the normative (balanced scorecard) and empirical literature.

ABSTRACT OBJECTIVE To carry out a critical review of the literature on the use of race, color, and ethnicity in the field of public health dentistry. METHODS A literature search was conducted in MEDLINE via PubMed for articles published between 2014 and 2019. Using a data extraction form, we collected information on (1) bibliographic characteristics of the selected papers; (2) race, color, and ethnicity of the study participants and their sociodemographic profiles; and (3) the extent to which the original publications followed the recommendations by Kaplan and Bennett (2003) on the use of race, color, or ethnicity in biomedical research. RESULTS Our initial search identified 2,032 articles, 53 of which were selected for full-text examination and assessment following pre-established eligibility criteria. Around 60% (n = 32) of the included studies did not justify the use of race, color, or ethnicity in their analyses, and 9% (n = 5) took these variables as indicators of the participants’ genetic makeup. On the other hand, 68% (n = 36) of the reviewed papers considered race, color, and ethnicity as risk markers – not risk factors – for adverse oral health outcomes, whereas 80% (n = 42) adjusted racial/ethnic inequities for a range of socioeconomic and demographic factors in statistical models. Only one study (2%) explicitly took race, color, or ethnicity as a contextually dependent dimension of the participants’ identities. CONCLUSION Our findings indicate that research on oral health inequities is often based on reductionist and stigmatizing conceptions of race, color, or ethnicity. Such harmful misconceptions should be replaced with anti-racist narratives in order to effectively address racial oral health inequities.

ABSTRACT This paper analyzes the performance of Free Benefit Generating Plans (Plano Gerador de Benefício Livre - PGBL) and Free Benefit Generating Life (Vida Gerador de Benefícios Livres - VGBL) funds in the Brazilian market. This paper is unique when it comes to segregate funds managed by pure insurance companies (PICs) from those managed by large retail banks. We also discuss the impact of characteristics such as administration fee and fund size in the fund performance. The academic literature does not consider the differentiation between funds characteristics neither the type of institution that manages them. Furthermore, the available studies on this market are usually simple and, for example, do not use multifactor models to measure risk adjusted performances. The PGBL and VGBL funds performances are object of great interest since their market grows sustainably and quickly. Funds underperforming the market should improve their strategies and decrease administration costs to deliver better net performances. This work aims at improving the market competition, such that retirement products remain attractive to investors. We develop two multifactor models representing the risk sources for each class of funds analyzed (conservative and aggressive funds). The performance is thus measured by Jensen's alpha, although we also analyze realized returns and volatilities. We also develop a multifactor model based on administrative fee and fund’s size to capture the PIC effect. Our results suggest that PGBL and VGBL funds managed by PICs perform better in terms of higher average returns with no extra volatility, when compared to similar funds managed by companies linked to large retain banks. We found that higher administrative fees do not payout and it might even destroy value in the case of funds that invest in stocks. Larger funds presented higher net returns with no extra volatility. Finally, the analysis confirmed, with statistical evidence, the higher net returns of funds controlled by PICs in two situations: (i) after controlling for administrative fee and size of the fund - from 0.8 to 1% more per year; and (ii) after controlling for market risk sources - from 0.64 to 1.18% more per year.

ABSTRACT The aim of this paper was to understand the relationships between the consolidation of the actuarial profession and social security policies in Brazil, from the First Republic up to the Vargas Era. In general, there is little literature on the history of the actuarial profession in Brazil. Specifically, there is no study that addresses the relationship between the development of the actuarial profession and the social security policies at the crucial moment of Brazilian social security expansion during the Vargas Era. This paper contributes to filling that gap. From time to time, Brazilian social security reforms are debated. The role of actuaries in this discussion is poorly understood. However, these professionals have historically been essential to social security policies. This article sheds light on that history. The text may broaden the knowledge on the history of the actuarial profession and its relationships with social security policies in Brazil. This is a historical study, built based on primary documentation. Sources were researched relating to the actuarial organizations for social security in Brazil and the actuarial professionals who composed their staff. The references to the professional trajectories of actuaries were crossed and considered in light of the information gathered regarding the actions of the institutions that employed them. The analysis was qualitative and the material was interpreted with the support of the referenced bibliography. This article reveals that the consolidation of the actuarial profession came about based on the participation of engineers-actuaries in the public organizations that supported the varguista social security policies. The paper also contributes to broadening the knowledge on the history of the actuarial profession in Brazil from the First Republic up to the Vargas Era (1930-1945).

Objective: this paper articulates how three Nightingale scholars applied their theoretical reflections to Florence Nightingale’s farreaching anticipation of the year 1999 and to her comprehensive definition of “Health” derived from her 1893 essay “Sick-nursing and Health-nursing.” Method: this is a historical narrative paper. With intentions to explore how Nightingale’s insights might inform today’s nursing culture and enhance nursing practice, these scholars joined a team of civil society activists to craft the Nightingale Declaration for A Healthy World as the founding credo of the Nightingale Initiative for Global Health. To follow in Nightingale’s footsteps for more than two decades, these scholars since developed methods to increase public awareness of global health concerns and to engage today’s nurses and concerned citizens in this public advocacy. Results: project demonstration results include specific advocacy for the United Nations Millennium Development Goals and Sustainable Development Goals — “Global Goals” targeted to achieve universal outcomes specific to “Health” and across the wider scope of social and environmental health determinants — all anticipated by Nightingale throughout her 40-year career. Conclusion: given today’s severe global health concerns, these scholars’ theoretical reflections identify challenges to contemporary nursing culture — calling for methods developed to strengthen nursing’s voice in the global public arena.

ABSTRACT The objective of this paper is to investigate if the high growth of a firm results in a reduction in its debt levels. This is expected to happen for firms that experience a positive idiosyncratic shock to their growth opportunities, which would affect their cash flow and profitability. Although the relationship between growth opportunities (e.g., Tobin’s Q) and capital structure has already been widely discussed from a conceptual viewpoint, there are still important empirical gaps, particularly due to the endogeneity of the first variable. This paper seeks to minimize these problems by operationalizing the concept of idiosyncratic technological shocks. This issue is relevant because the negative relationship between growth and leverage may indicate that for the most efficient companies there will be a reduction in bankruptcy cost and a reduction in agency costs for the least efficient companies. This paper contributes to the development of studies in the area by demonstrating the inverse relationship between growth and leverage, with the model and the variable that represents the positive shocks experienced by companies. The dynamic panel method enables an analysis of the variation in debt in relation to the variation in value using the first differences and controlling the lagged debt effect. To apply the model, we used data from Brazilian companies, covering 1995 to 2016. The main results show that the greater the ratio between the firm’s growth opportunities and its industry growth opportunities, the lower its leverage indicators. The complementary results suggest that less leveraged firms have this negative relationship to an even stronger degree.

ABSTRACT This paper aims to investigate whether the key audit matters (KAMs) contained in the annual standardized financial statements (SFSs) of Brazilian listed companies have contributed with informational relevance for investors. The study fills a gap in the literature by evaluating the Brazilian market’s reaction to the disclosure of the information contained in the KAMs, which became mandatory for listed companies to disclose in their financial statements as of the 2016 fiscal year. The topic under analysis is of practical relevance as the use of KAMs in the independent auditor’s report is growing and expanding to other publicly-held companies in addition to listed ones. This study provides a contribution to the Brazilian capital market regulator (Comissão de Valores Mobiliários - CVM) and the Institute of Independent Auditors of Brazil (Ibracon) regarding understanding the impacts of the new auditor’s report, thus enabling the improvement and expansion of this mechanism. For the analysis, we use the event study methodology, which consists of evaluating how information influences the market in a particular period associated with the occurrence of a disclosure event. To do so, we used the variation in the sum of the daily abnormal returns of each company on the days that form part of the information disclosure window. The results of this paper indicate the consistency of the informative content of the financial statements with KAMs, insofar as the variation in the cumulative abnormal return of the companies analyzed is positively associated with the cumulative returns in the information disclosure window for the SFSs following the adoption of the new independent auditor’s report. Thus, this paper contributes to the literature by presenting empirical evidence of the informational relevance of the content of the new audit report containing KAMs.

Objective: to analyze and correlate occupational roles, symptoms and self-care capacity in oncologic patients seen at the chemotherapy service of a university hospital. Method: cross-sectional study, in which the instruments were applied sociodemographic and clinical questionnaire, M.D Anderson’s Symptom Inventory - core, Appraisal of Self Care Agency Scale-Revised and Occupational Paper Identification List to oncologic patients seen in the chemotherapy service of a university hospital. Data analysis included absolute and relative frequency tables and multiple linear regression, adopting a significance level of α=0.05. Results: the sample showed capacity for self-care operationalized with an average of ̄X=57.8. In the correlation between the degree of importance of the occupational papers and the scores of the evaluation instrument for self-care was found statistical significance in the papers of volunteer (r=0.26; p=0.02) and friend (r=0.33; p=

To better understand and manage the population of donkeys and mules, it is essential to know information about its size. In developing countries, these animals are often used as working animals, mainly by poor populations in agricultural and livestock labor, but their use is decreasing in Brazil. Brazilian official data regarding donkeys and mules started to be measured at the agricultural census of 1960 and, from that time, eight agricultural censuses were published. But until the writing of this paper, no scientific paper was dedicated to the analysis of the results of the official agricultural censuses on the population of donkeys and mules in Brazil. Thus, we aim to compile and analyze the official Brazilian data from 1960 until 2017 to enhance the actions of stakeholders, researchers, and decision-makers concerned with Brazilian donkeys and mules.

Abstract Leading zoologist and taxonomist Ernest Marcus (1893-1968) and his school described numerous new invertebrate taxa, including planarians, or triclads (Platyhelminthes). These authors rarely provided the etymology of names for the new taxa. In this paper, the etymology of 149 names of genera and specific epithets of planarians lacking etymology (or honoring people) is investigated. The etymology of most names was retrieved from original descriptive papers and from Eudóxia Maria Froehlich’s recollections, a fellow of Marcus’ school. It was discovered that the names were usually freely derived from words of the language spoken in the country where the species was found. Some names were motivated by an aspect of the biology of the species. Other names honored people or are arbitrary. The etymology of 19 names could not be retrieved and are only suggested. The origin of another 19 names could not be discovered, nor even their meaning. Knowing the etymology makes it easier to memorize a name and it is a way to preserve the historical and emotional aspects of the authors. Through the retrieved etymologies, the personality of Marcus can also be glimpsed.

ABSTRACT This papers aims to investigate whether the incidence of impairment of non-current assets increased with the advent of the covid-19 crisis. The Brazilian accounting literature on the impact of covid-19 on businesses still lacks empirical evidence, especially on the impact of the crisis on long-term accounting variables, for which the effect of covid-19 is more difficult to determine. The topic is relevant because it provides investors, regulators, preparers, and auditors with insights into the impact that a future crisis similar to covid-19 could have on businesses. The work is also relevant to academia, as it is one of the first to analyze the effect of the pandemic on long-term assets. The findings allow us to reflect on how companies and sectors are more or less exposed to the risk of impairment in crises, providing inputs for investment decision making in these scenarios. We studied 383 Brazilian publicly traded companies registered with the Brazilian Securities and Exchange Commission (CVM) between 2016 and 2020. To test the hypothesis of this research, we manually collected the recognitions and reversals of impairment losses in 1,805 financial statements and, then, estimated a set of linear regression models with using fixed effects panel data. We found a positive and significant relationship between the effects of the covid-19 crisis and the incidence of impairment of non-current assets in Brazilian firms, which persisted even after controlling for various economic and financial factors. By separating the impairment of fixed and intangible assets, the findings suggest that intangible assets were more exposed to the covid-19 crisis than fixed assets. The results remained robust to various econometric analyses, including industry patterns, sub-samples, and the effect of the audit firm. This research contributes to the academic and professional debate by confirming the correlation between this crisis and the impairments recorded in financial statements, studying their effects on the accounting of non-current assets and on the long-term returns of the companies and sectors analyzed.

Abstract This paper examines the triadic dynamics of baby-teacher-book during shared reading in an Early Childhood Education School to explain how educational teaching practices can enhance initial reading experiences and development processes in Early Childhood. A ten-months-old baby and a teacher participated in this study and, as an instrument for data collection, reading situations were registered and later these sessions were weighted through use of microgenetic analysis. From the analysis of the data present in the detailed case, it was identified the emergence of qualitative indicators that favoured the involvement of the baby in the activity, the mediation and educational actions of the teacher and the use of the book were more frequent. The effective use of the object book with that baby has contributed to qualitative changes in the baby’s development and learning and emphasizes the incentive to share reading with other children.

Abstract Cognitive interviews can provide validity evidence for instruments based on item response processes; however, use of focus groups still prevails in Brazilian literature. Moreover, semantic analysis has only been considered when searching for validity evidence based on test content. This paper presents a proposal for qualitative data analysis based on cognitive interviewing, thus providing researchers with a protocol that enables best practices in carrying out this technique, and consolidating it in the Brazilian literature as an option to search for validity evidence based on item response processes. To conclude, we present some criticisms regarding current procedures for validity evidence based on test content and discuss some possibilities.

This paper investigates the Ricardian Equivalence (RE) under collateralized debt, default, transaction costs and incomplete markets. The public debt is neutral and the RE holds only if the collateral-transfer cost depends linearly on the lump-sum tax and is fully offset. Lenders and borrowers should enter in a voluntary agreement to compensate for any transfer cost under default. However, any perturbation in the assumed affine relation undermines the debt neutrality. It is not the transaction cost per se that invalidates the RE, but rather how this cost affects the households’ indebtedness and budget constraint. The underlying mechanism is the credit channel of the fiscal policy. Whenever the transfer cost is not fully offset, there is a net tax balance leftover that affects the budget set and real allocations. This is fundamentally different from a liquidity constrained economy because the credit channel of the fiscal policy is binding and uncompensated transaction costs lead to the RE failure.

Abstract This paper presents the first teratological records for Peruvian waters of Chiton cumingsii Frembly, 1827 and Chiton granosus Frembly, 1827, both species very common in the Southeast Pacific. We found five abnormal individuals in C. cumingsii, and two in C. granosus, including the first recorded splitting abnormalities for these species. An individual of C. cumingsii with a new insertion plate in the tail valve was also observed. We observed that splitting abnormalities in Polyplacophora can be classified as perfect or imperfect, depending on whether the splitted valves are clearly recognized as individual fragments or not. Coalescence between the splitted valves seems to be a common phenomenon, and this coalescence can be homogeneous or heterogeneous. As both species show a combination of hypomerism, coalescence and splitting, we suggest that they are probably interrelated and represent an attempt of the developmental mechanisms of chitons to overcome a valve malformation.

Abstract The presence of psychoanalytic theory in Brazilian Universities is no surprise; however, the creation of Graduate Programs in psychoanalysis has highlighted the issue of research. This paper comes to join the debate on the legitimacy of academic research in psychoanalysis in Brazil, especially regarding its methodological specificity. In highlighting four historical moments, we sought to identify transference flows, which cross the analyzed texts, and to outline lineages of affiliation related to academic research in this discipline. Although the psychoanalytic method escapes the demands of university, psychoanalysts engage in efforts to propose methodologies with their own theoretical and clinical assumptions. The presence of psychoanalysis in Brazilian academy has allowed advances that would otherwise have been impossible given the differences between the demands of university and psychoanalytic institutions.

Abstract This theoretical essay, based on González Rey’s Theory of Subjectivity, discusses research on psychotherapy grounded in Theory of Subjectivity, embracing the view that the singularity of psychotherapy - in relation to other practices - is its devotion to care. This paper aims to debate the specificities care imposes on research in Theory of Subjectivity based psychotherapy. The considerations woven represent innovations in this field, whose current view on psychotherapy interpret it as similar to other spaces in which research is also undertake. This article is based on authorial reflections related to Theory of Subjectivity current state. Thus, research in psychotherapy based on Theory of Subjectivity demands of the psychotherapist that he or she develops it as a tool of care, therefore depriving it from the position of main objective that it generally holds in Theory of Subjectivity. Some ethical issues connected to this thesis are also presented.

Objective: this study examined scholarly output relating to nursing advocacy contributions toward influencing policy by authors in countries of the Pan American Health Organization. Method: the study utilizes a bibliographic analysis of papers indexed in Scopus authored by PAHO member state scholars. VOSviewer conducted coauthor and cooccurrence analysis to generate visualizations of the relationships between authors, countries of origin and keywords. Results: 7,773 papers with 21,523 authors met the inclusion criteria. An increase of publications on policy starting in 1962 was found. Co-authorship identified a fragile relationships structure with few authors bridging networks of collaboration. By country of origin, 22 of 35 member states contributed to policy literature; 17 in a connected network and 5 contributing but neither connected to peers nor other member states. Keyword analysis identified 20 specific data clusters. Conclusion: our findings are aligned with the Nursing Now Campaign. This bibliographic analysis provides an important benchmark into current policy advocacy activity in PAHO against which future progress in the region can be assessed. There is scope for greater collaboration amongst authors and this could be targeted toward engagement of nurses in member states not-yet or only partially active in this space.

Objective to map the current knowledge on recommendations for labor, childbirth, and newborn (NB) care in the context of the novel coronavirus. Method scoping review of papers identified in databases, repositories, and reference lists of papers included in the study. Two researchers independently read the papers’ full texts, extracted and analyzed data, and synthesized content. Results 19 papers were included, the content of which was synthesized and organized into two conceptual categories: 1) Recommendations concerning childbirth with three subcategories – Indications to anticipate delivery, Route of delivery, and Preparation of the staff and birth room, and 2) Recommendations concerning postpartum care with four categories – Breastfeeding, NB care, Hospital discharge, and Care provided to NB at home. Conclusion prevent the transmission of the virus in the pregnancy-postpartum cycle, assess whether there is a need to interrupt pregnancies, decrease the circulation of people, avoid skin-to-skin contact and water births, prefer epidural over general anesthesia, keep mothers who tested positive or are symptomatic isolated from NB, and encourage breastfeeding. Future studies are needed to address directed pushing, instrumental delivery, delayed umbilical cord clamping, and bathing NB immediately after birth.

ABSTRACT: Companies develop strategies to describe where they want to go and how they will reach their destination. Business strategies are useful but may not be sufficiently detailed for areas of high importance, such as technology and innovation. In this paper we examined the effort of building a technology roadmap with an early growth stage company located in the state of São Paulo, Brazil. Roadmaps are easy to design yet flexible tools that can allow decision makers to explore a myriad of possible strategies. However, the challenges ahead for new companies facing uncertain growth scenarios demand that framework conditions be adequately addressed, and that innovation culture and technology management tools are integrated with the technology roadmapping strategy. Based on the empirical evidence collected from the startup studied, along with the literature and interviews with key stakeholders, this paper developed a pathway to support technology and innovation plans for startups going through similar growth stages and provides directions for future research in the area, given the scarcity of evidence available of new high-tech companies' efforts in planning and developing new products

ABSTRACT: This paper shows how to apply the lattice package of R to create effective scientific graphs. The readers will learn basic notions of the package and ways to work with it in an easy way. The R code the paper provides will help them create various graphs, including a scatter plot, a box plot, a density plot, and a bar plot; with a little work, the code can be changed to make other graphs. The paper emphasizes the trellis display, a useful but still undervalued technique in scientific visualization.

This paper discusses the notion of performance and its appropriation within the research fields related to sustainability and computational design, focusing on the design processes of the architectural and urban fields. Recently, terms such as “performance oriented design” or “performance driven architecture”, especially when related to sustainability, have been used by many authors and professionals as an attempt to engender project guidelines based on simulation processes and systematic use of digital tools. In this context, the notion of performance has basically been understood as the way in which an action is fulfilled, agreeing to contemporary discourses of efficiency and optimization – in this circumstance it is considered that a building or urban area “performs” if it fulfills certain objective sustainability evaluation criteria, reduced to mathematical parameters. This paper intends to broaden this understanding by exploring new theoretical interpretations, referring to etymological investigation, historical research, and literature review, based on authors from different areas and on the case study of the solar houses academic competition, Solar Decathlon. This initial analysis is expected to contribute to the emergence of new forms of interpretation of the performance concept, relativizing the notion of the “body” that “performs” in different manners, thus enhancing its appropriation and use within the fields of sustainability and computational design.

In the 1920s Westernization and modernism characterized the cultural life of big Japanese cities, and the cinema quickly became the main entertainment of the urban masses. In this decade studios began to shoot movies following the cinematic techniques and narrative styles of European and American cinema, and increased production of film adaptations of Western literature works popular at that time. This paper focuses on the adaptations of German literature works, specifically of Gerhart Hauptmann plays, produced in Japan during the 1920s. While those films have been lost, stills and reviews of film magazines published at the time of screening have been archived. The study draws on these materials and examines the intertextual and intercultural relations between the films and the literary works. It provides a brief overview on the reception of German literature in Japan, compares the plays and films analysing the permutations in narratological elements, and offers insights on how cultural, political, and social context influenced the directors’ adaptation process.

This review summarized the significant results from Brazilian studies published in peer-reviewed scientific papers about the effect of bovine subclinical mastitis (SM) on economic performance and milk production. Different approaches were considered for (i) disease detection (indirect measurement of somatic cell count (SCC) and directly using microbiological culture) and (ii) milk sampling strategy (mammary quarters, composite cow samples, and bulk milk tank). Globally, bovine mastitis is the most common disease of dairy herds, and the subclinical presentation is the most frequent. Dairy farmers usually underestimate the economic losses associated with SM because no visual changes in milk and quarters, udder, and systemic symptoms are observed. SM reduces milk yield and quality, reducing dairy herds’ profitability. The estimation of losses depends on the causative pathogen, the lactation stage, and the parity of affected cows. Thus, estimating the economic caused by SM in milk production and economic performance in dairy herds can be used to decide which mastitis control strategies to adopt. Mastitis control involves adopting specific measures associated with the characteristics of each herd, the period of the highest frequency of cases, the transmission form, and the profile of the pathogens involved in cases of intramammary infection. Thus, using individual SCC, the microbiological identification of pathogens causing SM, adopting efficient drying-off protocols, and other management practices are essential for mastitis control, improved milk quality, and greater profitability of dairy herds.

This paper examines profit rate (rates of return to capital) convergence in OECD economies in the periods of 1960–2016 and relevant sub-periods. It also performs comparison of profit rates convergence in selected developed and developing economies, using the data for 1973-2003 period. Economy-wide, productive economy and manufacturing rates are estimated and three convergence concepts are considered (beta, sigma, and stochastic convergence). We use a combination of cross-sectional and univariate time series models and density distribution analysis. For each profit rate measure, a strong evidence of beta convergence is provided. In contrast, sigma convergence is indicated only in the case of productive economy profit rate; while in other cases, sigma divergence or the absence of either convergence or divergence are likely. Stochastic convergence is present in a smaller number of economies and is confined to productive economy and manufacturing. The comparison of convergence dynamics indeveloped versus developing economies confirmed beta convergence in both groups and for their aggregate, but did not establish sigma convergence, given the significant diversity of economies and their different economic trajectories.

This study aims to analyze the influence of the control-ownership wedge, firm value, performance, and corporate governance in the value of Related Party Transactions (RPTs) of companies with pyramidal structures. The research is conducted in Brazil over an eight-year period from 2010 to 2017 and uses an unbalanced sample of 153 firms or 929 firm-year observations. The paper uses an OLS panel and a quantile regression as robustness. Our findings show that control-ownership wedge, performance, and corporate governance are determinants of the total value of RPTs. The deviation has a positive influence, showing that the excess of control rights increases the total value of RPTs. On the other hand, performance has a negative effect, showing that less profitable companies have incentives to participate in RPTs. In corporate governance, the relationship is positive, contrary to the expected in the literature. It signals that the corporate governance environment in Brazil has not reduced the total value of RPTs in pyramidal companies. The research contributes to the literature by presenting evidence of an emerging market and relating relevant themes in corporate finance, characterizing the use of RPTs by companies with pyramidal structures.

The paper explores the model of regulation of health professionals in Ontario, Canada; a self-regulation model built around a detailed statutory scheme. The core of the paper consists of a discussion of Ontario’s Regulated Health Professions Act and of the key components of 26 specific health profession acts that have been enacted under its umbrella. The paper explores the role of the regulatory colleges, the role of the Ministry of Health in determining scope of practice and other components of medical practice, and the disciplinary and appeal procedures. Some other specific issues are also briefly touched upon, such as the integration into the profession of internationally trained physicians, and the government’s role in ensuring access to specialists across the province. A final section looks at the challenges and the limitations of the Ontario model, through a number of health professions-related controversies that reveal gaps in self-regulation, including: failure to set and enforce proper educational and practice standards in specific areas; failure to conduct timely investigations into potential misconduct by professionals; and failure to question professionals in a position of power. The paper also discusses briefly the implications of recognizing through legal regulation some alternative and complementary medical practices, and the challenge of regulating indigenous health care practitioners. It concludes that the primary limitations of the regulatory model arise on account of professional self-interest and power-relations impacting procedural issues, and the complexity of the regulatory model that may potentially undermine quality control.

Abstract This paper investigates the short-term price predictability of US equity Exchange Trade Funds (ETFs) in reaction to one-day extreme returns. We also assess the cross-section features associated to price overreaction following extreme price movements. The literature on the short-term overreaction of ETFs is rather scarce. Furthermore, existing studies tend to focus on delimited historical periods, which makes their results difficult to generalize. Our paper fills this gap by considering a comprehensive sample of ETFs over an extended period of time. In addition, we are the first to study the effect of the prevailing market trend and of liquidity on the patterns of overreaction and subsequent price reversal of ETFs. Being the major ETFs the most actively traded equity securities on the US stock exchanges, their performance and characteristics are of interest by themselves. Our findings suggest that market regulators should concentrate their resources on overseeing the ETF pricing that occurs after-hours. For market practitioners, our results indicate the existence of profitable market opportunities after large price movements. In the present study, we tested the significance of the mean returns for the period immediately after extreme returns. We also conducted a multivariate analysis where the price reversal was regressed against the cross section features of the ETFs under study. We contribute to the literature on ETF price formation as we document, for the first time, the existence of a stark contrast in the reaction to extreme price movements in these assets during normal hours and after-hours periods. On average, the extreme returns that occur in the after-hours period represent an overreaction, leading to a price reversal in the following period. In addition, we show that both tax-motivated trading and noise trading play a role in the pattern of ETF overreaction and reversal.

The main objective of this paper is to revisit the category known as “brazilianism”. This category is analyzed from a traditional and historical perspective, which regards “brazilianisms” as particular expressions or words, coined in Brazil, that diverge from Portuguese expressions. This category is also analyzed from a lexicographical perspective, which, based on a traditional view, labels certain lexical items as “brazilianisms”. This paper is based on literature review dating back to the first records of these formations, as well as on the investigation of modern dictionaries. A common core of all definitions of “brazilianisms” discussed throughout this paper is that this category distinguishes Brazilian Portuguese (BP) from European Portuguese (EP), although there is disagreement with respect to the etymological origins of these formations. This paper does not acknowledge this as a problematic fact, and further concludes that the profusion of etymological sources (e.g., Amerindian, African, and Portuguese) is one of the fundamental characteristics of “brazilianisms”. Additionally, this paper revisits Mario de Andrade’s contributions to the topic, based on his particular view of “brazilianisms”, from his project titled Gramatiquinha. The label “brazilianism” is then extended to encompass not only words, but also various constructions and strategies which, nonetheless, would be typical of BP. Finally, the main contribution of this paper lies in the attempt to trace back the history of the concept of “brazilianism”, to rediscover it, and to think about which structures and contemporary trends in BP could be investigated under this category.

ABSTRACT This paper deals with Brazilian empirical research published in journals between 2000 and mid-2015 that used, as a source of data, the Management Reports (MRs) released by publicly-traded companies together with their financial statements. MRs differ from each other, both in form as well as in substance, and due to this as well as to their other characteristics, they prove attractive for academic studies interested in official company discourse, more so because they involve documents that are public and retrievable over time, covering a substantial range of typically larger companies from different economic sectors. Driven by these characteristics, the goal of this study was to understand the way the academic world understands and uses the MR. The paper favored an interpretivist viewpoint, but used the triangulation allowed by the use of qualitative (content analysis) and quantitative (statistical, sociometric, and bibliometric analyses) methods. It was concluded that, for the core group of experts who dealt with the document, the MR is biased, incomplete, questionable, unclear, laborious, uncertain, but also useful - in the absence of another -, comprehensive, available, and retrievable over time. And it lends itself to the interest of company directors by increasing their value and at the same time legitimizing their companies, incorporating into discourse the use of contemporary management practices, consistent with the expectations of stakeholders. Finally, it suggests the possibility, unexplored in the articles analyzed, of employing the MR to study the dynamics of the institutionalization of administrative practices among companies in the country.

According to Inpe – Instituto Nacional de Pesquisas Espaciais, disasters are calamitous events that cause great negative impact on society and are essentially distinguished by their origins, that is, by the nature of the phenomenon which triggers them. Earthquakes, deluges, storms, tsunamis, floods, among others, are examples of common natural phenomena that can cause natural disasters. The aim of this paper is to present the analyses of some metaphor occurrence in the economic-financial discourse related to the global economic crisis which originated from these natural disaster denominations. This crisis, which had its major disclosure in 2007, has caused the (re)appearance of many new metaphorical Lexical Items to denominate the actions, institutions, processes, etc., which affected the financial system of several countries, causing negative effects on the economy of these nations. Lexical Items such as storm, deluge, flood and tsunami, for example, have assumed terminological characteristics and started to denominate in a more concrete way the concepts related to the crisis. Under the light of Conceptual Metaphor and Frame Semantics theories we analyze in this paper some metaphorical Lexical Items used in the press discourse to refer to the crisis, published in Folha de S. Paulo newspaper from August 2007 to December 2013.

This paper presents some results concerning the Project Cultural and educational values in specialized metaphor: multiple images of the world economic crisis in print media, which is being developed under Capes-DGPU Program, a cooperation program established between Brazil and Spain in order to support exchange and research among researchers and post-graduate students from Brazilian and Spanish universities. Based on the corpus of journalistic texts constituted within this project, we emphasize, in this paper, the relations between Economics and Medicine. These relations, established through metaphors and other figures, show how these two sciences establish intersections, which are reflected in the terminology of the world economic crisis.

The regulation of health professions in the United States is a primary responsibility of states. The structure and content of the specific regulations of each state impact the provision of health services, affecting costs, quality and access. There is concern that current state-based and profession-specific regulatory structures cannot serve as a basis for the innovations the health workforce needs for health reform. This paper reviews aspects of state-based health professions regulations that limit the effective use of health workers and also one of its key advantages: their ability to provide local solutions to address access problems. The paper describes elements that generate changes in the demand for health services and health care providers. Finally, strategies are recommended to improve decision-making related to practice including: standardization of practice scopes between different states; permanent updating of specific acts of professional practice in each state, in accordance with the evolution of professional competencies; use of the best evidence to authorize new professions or expand the scope of practice of the existing ones and, when this evidence does not exist, to promote programs to test new modalities of work. Taking into account the pace of changes in the health system in the United States, there is a growing urgency for reforms to ensure adequate size and training of the workforce for the future.

ABSTRACT The aim of this study is to investigate the adherence of Brazilian publicly listed companies to the parameters of the anti-corruption law compliance program as well as its association with internal controls implementation. In light of the accounting scandals and corporate frauds reported in several countries, including Brazil, Law n. 12,846, known as the anti-corruption law, was approved on August 1st, 2013, and Decree n. 8,420, approved on March 18, 2013, regulated this law and defined criteria for the functioning of compliance programs. Considering that compliance programs can affect internal controls, it is important to understand the adherence of companies to their parameters as well as identifying the internal controls derived from them. The findings show a substantial degree of adherence among listed companies to the parameters of the compliance program. Additionally, the results revealed the existence of new internal controls, such as the emergence of the “compliance officer” function. A survey in the form of a questionnaire was adopted. The questionnaire was sent to companies associated with ABRASCA (Brazilian Association of Publicly Listed Companies). The final sample included 32 publicly listed companies. Paraconsistent logic was applied to analyze the data. This paper contributes by empirically showing that, in Brazil, publicly listed companies are adherent to the anti-corruption law. Furthermore, this paper reveals that higher levels of adherence to compliance programs are associated with greater implementation of internal controls.

Abstract The first systematic studies on insect galls in Brazil date to the early 20th century, after which research on insect galls remained dormant in the country, with interest not reviving until the 1980s. The aim of this study was is to document historical trends in publications about insect galls in Brazil over the last 30 years. Papers about insect galls and galling species in Brazil published in peer-reviewed journals from 1988 to 2017 were compiled. A total of 1,378 papers were analyzed, of which 182 addressed insect galls in Brazil. The results showed that the number of publications on the subject has been increasing over the last 30 years, and especially in the last decade. The diversity of journals that published on the subject has also been increasing. The studies were concentrated on the following topics: ecology (94 papers), inventory (29) and taxonomy (27). Most of the insect gall inventories in Brazil took place in the Southeast Region (29 papers), followed by the Central-West and Northeast regions, with eight papers each. This study documents a trend toward increasing scientific production on insect galls in Brazil, but with significant geographical bias: the researchers involved are concentrated in the Southeast Brazilian region.

ABSTRACT OBJECTIVE To systematically identify and map studies involving the Caderneta da Criança (Child Handbook - CH) in Brazil. METHODS A scoping review using the methodology proposed by the Joanna Briggs Institute. The databases PubMed, Biblioteca Virtual em Saúde (BVS), Biblioteca Digital Brasileira de Teses e Dissertações, Periódicos Capes and Google Scholar were consulted. Primary and secondary studies that mentioned the use of CH were included, without restrictions regarding design, year of publication or population, published in Portuguese, English or Spanish and gray literature (theses and dissertations). RESULTS A total of 129 studies were included, mostly descriptive, published as scientific papers. The Northeast region, the population of caregivers of children and the Primary Care scenario were observed in most studies; 47% of the studies used the CH as a source of data, the majority on vaccination. Despite the different criteria to define adequacy of completing the CH, the studies identified weaknesses in filling out all of its items, except for immunization. The utilization and/or completion of the CH were linked to various factors, including the availability of the CH, characteristics of the children (such as sex, age, prematurity and well-child appointments), attributes of the family members and caregivers (such as age, education, income, parity, work status, prenatal care, reading, note-taking and bringing CH to appointments) and features of the professionals (such as workplace, medical specialty, communication style, knowledge about the CH, requesting, guiding and note-taking). CONCLUSIONS The results reinforce the need to better understand which factors affect the distribution of the CH in the population, as well as pointing to the need for understanding its use and completion by the different care points. The need for intervention studies to improve the implementation of this tool and to include training on the use of the CH in the context of continuing health education becomes evident.