A preliminary dietary exposure assessment for aflatoxins (AFs; AFB1, AFB2, AFG1 and AFG2) was conducted to evaluate the potential carcinogenic risks for the Brazilian population. AF concentration data in food were obtained from analysis reports issued by the Central Public Health Laboratory of the Federal District (LACEN-DF) and from published work. Food consumption and body weight (bw) data were obtained from a national survey conducted in 2008/2009. Cancer risks arising from exposure to aflatoxins were assessed using the carcinogenic potency of AFs estimated by the JECFA, and hepatitis B virus prevalence in the Brazilian population. Additionally, margins of exposure (MOE) were also calculated for the various scenarios investigated. A total of 942 food samples were analysed for AFs in the Federal District between 2002 and 2011 with 4.5% of them being positive for at least one aflatoxin (LOQ = 2 µg kg(-1)). The highest percentage of contamination was found in peanuts (8.1%) and Brazil nuts (6.0%), with mean levels ranging from 6.7 µg kg(-1) in peanut products to 36.9 µg kg(-1) in Brazil nuts. Most of the studies conducted elsewhere in Brazil found similar results. Total AF intake for the total Brazilian population and high consumers of food relevant for AF contamination in Brazil (upper bound; samples < LOQ = 0.5 LOQ) were 6.8 and 27.6 ng kg(-1) bw day(-1), respectively. Cancer risk reached 0.0753 cancers year(-1) per 10(5) individuals for the total population and 0.3056 cancers year(-1) per 10(5) individuals for high consumers. MOE reached 25 and 6 for the total population and high consumers, respectively, indicating a potential risk for consumers. Aflatoxins are genotoxic carcinogens, and government action should be maintained and continuously improved in order to guarantee that human exposure levels are kept as low as possible.
O presente artigo evidencia e traz para discussão resultados obtidos em pesquisa com 201 alunos dos cursos de ciências contábeis ofertados por instituições de ensino superior (IES) da região de Brasília, no Distrito Federal, relativos ao ensino e mercado de trabalho da perícia contábil. A pesquisa foi realizada por meio de questionário aplicado aos alunos do 7º ao 10º período semestral, abrangendo alunos concludentes, no segundo semestre de 2013. A questão de pesquisa consiste em obter evidências, sob a perspectiva dos alunos, de como as instituições de ensino superior, que ofertam o curso de ciências contábeis, preparam seus alunos para o exercício da profissão, na atividade pericial, nos quesitos relativos à motivação de interesse pela perícia e de informação sobre desafios e oportunidades do mercado de trabalho. No sentido de viabilizar respostas para essa questão, a pesquisa teve por objetivo verificar como as IES ofertam o conteúdo de perícia contábil visando a preparar seus egressos para atender ao mercado de Perito-Contador. Para a obtenção das respostas que satisfizessem à investigação, utilizou-se como metodologia a análise da variância (ANOVA) por meio do teste de médias, auxiliada por análise das estatísticas descritivas. Os resultados finais obtidos mostram, com confiança de 90% e 95%, que os alunos que cursaram o conteúdo curricular se interessam pela perícia. Há um alto grau de desinformação sobre desafios e oportunidades do mercado de perito-contador. Esses resultados sugerem a necessidade de que as IES promovam adequação curricular para eliminar as deficiências evidenciadas.
This article examines the accountability process of private foundations that are overseen by the Public Prosecutor's Office for the Federal District and Territories (MPDFT) in Brazil. Accountability is a process that provides credibility to the management of nonprofit organizations. Private foundations and nonprofit civil associations use public resources by means of tax exemptions and fiscal immunity when they perform their statutory activities, mainly those related to education, health and social assistance. The research analyzes accounting reports of a sample of 31 private foundations to verify compliance to eight basic requirements of the accounting regulation ITG 2002/12 applicable to third sector nonprofit organizations. By using comparative and quantitative methodology, the research identifies robust evidences that the private foundations overseen by the MPDFT do not fully comply with basic regulatory requirements and produce incomplete accountability.
Este artigo discute resultados de pesquisa sobre formas de financiamento do negócio de energia elétrica no Brasil, por controle de capital, utilizando amostra de 31 firmas, de 1997 a 2013. A pesquisa investiga como essas firmas são preponderantemente financiadas, por capital próprio (CP) seguindo a Pecking OrderTheory (POT) ou capital de terceiros (CT), e ainda como financiamento e taxa de retorno se relacionam. O objetivo é analisar as formas de financiamento e a relação do uso preponderante de capital (UPC) com retorno preponderante de capital (RPC). A metodologia utiliza modelos analíticos e regressão linear multivariada para obtenção dos resultados. Os resultados sugerem que as firmas tem financiamento compatível com a POT; a relação entre CP e CT é menor nas firmas com controle privado; o retorno das firmas com controle privado é superior ao das firmas com controle governamental, o UPC com deslocamento dinâmico, é inverso ao RPC. A pesquisa inova e se diferencia por relacionar UPC com RPC.
This article presents the research results that assess a firm’s operational sustainability by combining the Degree of Operating Leverage (DOL) with the Current Liquidity Ratio (CLR) to present the Operational Performance versus Financial Solvency (OPFS) binomial, using a non-parametric model. The combination of the DOL with the CLR identifies metrics that indicate that a firm operates at full installed capacity and injects synergy at the generation of financial assets. The model was tested with data from standardized financial statements from 48 firms distributed among 6 sectors of the Brazilian economy, from 2007 to 2017. The results obtained suggest that, when a firm operates at full installed capacity, the DOL varies between 1 and 2, and the CLR is higher than the DOL. From the 6 sectors contemplated by the sample, 4 stand out by operating at full installed capacity with the CLR higher than the DOL, and 2 sectors signal some idleness with the DOL above 2 and the CLR lower than the DOL, such as the Public Utilities Sector (PU) indicating the highest efficiency among all. These results are relevant to illustrate that the combination of the DOL with the CLR is robust enough to evaluate a firm’s operational sustainability.
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