ObjectiveTo evaluate the prevalence of burnout syndrome among nursing workers in intensive care units and establish associations with psychosocial factors.MethodsThis descriptive study evaluated 130 professionals, including nurses, nursing technicians, and nursing assistants, who performed their activities in intensive care and coronary care units in 2 large hospitals in the city of Rio de Janeiro, Brazil. Data were collected in 2011 using a self-reported questionnaire. The Maslach Burnout Inventory was used to evaluate the burnout syndrome dimensions, and the Self Reporting Questionnaire was used to evaluate common mental disorders.ResultsThe prevalence of burnout syndrome was 55.3% (n = 72). In the quadrants of the demand-control model, low-strain workers exhibited a prevalence of 64.5% of suspected cases of burnout, whereas high-strain workers exhibited a prevalence of 72.5% of suspected cases (p = 0.006). The prevalence of suspected cases of common mental disorders was 27.7%; of these, 80.6% were associated with burnout syndrome (< 0.0001). The multivariate analysis adjusted for gender, age, educational level, weekly work duration, income, and thoughts about work during free time indicated that the categories associated with intermediate stress levels - active work (OR = 0.26; 95%CI = 0.09 - 0.69) and passive work (OR = 0.22; 95%CI = 0.07 - 0.63) - were protective factors for burnout syndrome.ConclusionPsychosocial factors were associated with the development of burnout syndrome in this group. These results underscore the need for the development of further studies aimed at intervention and the prevention of the syndrome.
The aim of the present study was to investigate the sequence of shell bone formation in the embryos of the Pleurodira, Podocnemis unifilis. Their bones and cartilage were collected and cleared before staining. The shell was also examined by obtaining a series of histological slices. All the bony elements of the plastron have independent ossification centers, which subsequently join together and retain two fontanelles until the period of hatching. This turtle has a mesoplastra, which is characteristic of the Podocnemididae. The carapace begins to form concurrently with the ossification of the ribs at the beginning of stage 20. All the plates, except the suprapygal, initiate ossification during the embryonic period. The main purpose of the histological investigation was to highlight the relationship between the formation of the carapace and ribs with that of the neural plates. The costal and neural plates were found not to independent ossification centers, but to be closely related to components of the endoskeleton, originating as expansions of the perichondral collar of the ribs
This study aims to analyze the impact of the adoption of International Financial Reporting Standards (IFRS) on the predictive quality of accounting information in Brazil. In particular, the study investigates the impact of the IFRS adoption on i) the accuracy of the profit forecasting by market analysts, and ii) the dispersion of these estimates, besides verifying the forecast bias. The data was extracted from the base of Institutional Brokers Estimate System (I\/B\E\S) and from the forms of companies, on the website of Securities and Exchange Commission of Brazil (CVM) between 2006 and 2012. The empirical strategy employed involves the analysis of panel data and estimation of fixed-effects and random-effects models, considering control variables commonly found in international literature and specific variables for Brazilian reality. The results indicate that IFRS adoption in Brazil has not contributed to improve the predictive quality of accounting information, although the forecast bias has decreased. The forecasts accuracy decreases during the period of partial adoption of IFRS in Brazil and, for the period of mandatory adoption, this study has not found conclusive evidences about accuracy of analysts' forecasts. Moreover, the dispersion of estimates has increased in the period of partial adoption of IFRS, however no evidence was found for the mandatory adoption period. These results are contrary to the evidences for the European and Australian cases, which suggest improvement of accounting information. Nevertheless, the results resemble the evidences encountered in Germany, particularly for the initial period of IFRS adoption. The results provided might be related (i) to the method of adoption in Brazil-which includes partial and mandatory adoption periods; and (ii) need for a time of learning period for companies and market analysts, considering the requirements are still recent. We believe that this study contributes to the literature that analyzes the impact of IFRS on the predictive quality of accounting information in Brazil. Also, might contribute to the standard-setting decisions on future changes in Brazilian accounting standards and assist the decisions of investors and research analysts.
The mouse, chicken, African clawed frog, and zebrafish are considered ¨model organisms¨ due to their extensive embryological and genetic characterization. However, they are far from representative of known diversity, impairing phylogenetic analyses of developmental patterns. Since squamates have historically received limited attention in developmental studies, we here describe the developmental sequence for Tropidurus torquatus, and provide the first post-ovipositional developmental series for the lizard family Tropiduridae. Fifteen developmental stages are described based on morphological traits such as the eye and accessory visual structures, pharyngeal arches, fusion of facial primordia, limb development, pigmentation, and scales. Organogenesis is already in progression at oviposition (Stage 28), with embryos continuing to develop at the incubation temperature of 30°C ± 1°C, and hatching after 75 ± 5 days, at Stage 42. Comparisons with other lizards show a conserved embryonic sequence, however developmental timing differences were found in features such as the pharyngeal arches, endolymphatic sacs, pigmentation and scales. The development of the phallic and cranial lip of the cloaca anlages are compared with that of other lizards. The order of T. torquatus fore- and hindlimb formation differs from that most commonly observed in lizards. The abundance and close association of this species with urban environments, as well as the ease of capturing and managing females, makes T. torquatus an attractive source of developmental data for future experimental and ontogenetic studies. Anat Rec, 300:277-290, 2017. © 2016 Wiley Periodicals, Inc.
The objective of the present study was to analyze chondrogenesis and the ossification pattern of the limbs of Melanosuchus niger in order to contribute with possible discussions on homology and the fusion pattern of autopodial elements and phylogeny. In the Reserva Extrativista do Lago Cuniã, Rondônia, Brazil, six nests were marked and two eggs removed from each nest at 24-hour intervals until hatching. Embryos were cleared using KOH; bone tissue was stained with alizarin red S and cartilage with Alcian blue. Routine staining with HE was also performed. In the pectoral girdle, the scapula showed ossification centers before the coracoid process. In the pelvic girdle, the ilium and the ischium were condensed as a single cartilage, although ossification took place through two separate centers, forming distinct elements in the adult. The pubis developed from an independent cartilaginous center with free end, which reflects its function in breathing. In the initial stages, the stylopodium and the zeugopodium developed from the condensation of a Y-shaped cartilage in the limbs, and differentiation of the primary axis and digital arch were observed. The greatest changes were observed in the mesopodia. In their evolution, Crocodylia underwent a vast reduction in the number of autopodial elements as a consequence of fusions and ossification of some elements. This study shows that the chondrogenesis and ossification sequences are dissociated. Moreover, the differences between M. niger and other species show clear variation in the patterns for these events in Alligatoridae.
This study investigates whether market analysts’ forecasts are influenced by the presence of derivative financial instruments in listed firms. From a sample of firms comprising 1173 derivative users and 7797 non‐users for the 2006–14 period, the results indicate the existence of less error behaviour (bias) on earnings per share forecasts for derivative user firms compared to non‐user firms. This finding suggests that these instruments may be used to protect businesses and provide greater stability in the results of companies that use them. The presence of derivative financial instruments is increasing among listed firms, and management can use them for hedging or speculation (thus mitigating or increasing risk). The literature contains few studies on this issue, and the general understanding relies on the assumption that derivative financial instruments provide relevant information for decision making.
O mão-pelada (Procyon cancrivorus) é um carnívoro silvestre, encontrado principalmente na Costa Rica, Bolívia, Colômbia, Guiana, Peru, Suriname, Venezuela, Trinidad e Tobago, Panamá, Uruguai, nordeste da Argentina e em todos os biomas do território brasileiro. Conhecido como guaxinim, mão-pelada ou rato lavador têm a peculiaridade de mergulhar na água tudo o que come. Possui hábito noturno e crepuscular, escalador arborícola e terrícola, habitante de áreas arbustivas, preferencialmente próximas a cursos de água, é um bom nadador com ótimas habilidades para cavar, escalar e tem vida solitária. Objetivo foi descrever a morfologia do coração e vasos da base de mão pelada. Foram utilizados três corações de Procyon, provenientes de coletas em rodovias, vítimas de atropelamentos. Para a observação das estruturas do coração, foi realizado o arrebatamento da pele, músculos e a retirada das costelas. Depois de exposto o coração, foi feita a retirada do pericárdio fibroso e seroso para melhor visualização das estruturas, expondo assim o coração e vasos da base. O coração do mão pelada é constituído por quatro câmaras: dois átrios e dois ventrículos. Na face anterior de cada átrio existe uma estrutura enrugada, em forma de saco, chamada aurícula. Semelhante ao coração dos animais domésticos e silvestres, o coração do mão pelada apresenta seio venoso, valvas atrioventriculares, músculos papilares e cordas tendíneas. No átrio direito, desemboca as veias cavas cranial e caudal. No ventrículo esquerdo foi observada a veia cardíaca magna, que faz a drenagem sanguínea no coração. O átrio esquerdo juntamente com sua aurícula está situado atrás do átrio direito. As artérias coronárias originam diretamente da aorta e o arco da aorta é formado pela aorta ascendente, onde se encontra o tronco braquiocefálico e a artéria subclávia. As estruturas estudadas foram comparadas com os carnívoros domésticos, como o cão e gato, e com alguns animais silvestres, onde constatou grande similaridade entre estes carnívoros.
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