Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test. Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute. Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests. We also want to investigate if there are between the industries any differences to fulfill the requirements. How have the industries fulfilled the requirements in IAS 36 p.134 in 2005 to 2010? Are there any differences between the industries way of following these requirements? Theory: The theories overall used in this study are: IAS 36 p.134, the IASB conceptual framework and goodwill. Method: This study has used a quantitative research design since the focus of this study has been on annual accounts and the theories have then been applied on the empirical data. Following this a content analysis was executed on the text material which is in itself of quantitative nature. The research design that has been used is case study of a multiple case design in which the industries are the two chosen cases. Conclusion: The conclusion of the study are precisely like previous studies in that companies don’t follow the disclosure requirements to satisfaction and that there is room for improvement. However it must be said that there have been an improvement in most of the points in IAS 36 p.134. A certain difference between the industries has also emerged. / Bakgrund: Goodwill har varit ett hett och omdebatterat ämne under en längre tid. Forskare har diskuterat hur goodwill ska redovisas men har inte kommit fram till någon lösning. År 2005 kom IFRS standarder som innebar att goodwill ska genomgå en årlig nedskrivningsprövning istället för att skrivas av årligen. Problemformulering: För att det ska undvikas att företag redovisar och värderar goodwill olika har det bland annat uppkommit upplysningskrav, som ska lämnas i de finansiella rapporterna vid nedskrivningsprövningar. Uppenbarligen finns det fortfarande problem kring hur företag redovisar detta och det finns flera undersökningar som behandlar ämnesområdet. Dock har ingen tidigare undersökt hur det kan vara i två olika branscher, vilket gör att denna studie var intressant att genomföra. Syfte/frågeställningar: Syftet med denna uppsats är att undersöka hur företagen inom branscherna dagligvaror samt hälsovård förhåller sig till upplysningskraven för goodwill vid nedskrivningsprövningarna. Vidare vill vi undersöka om det finns några skillnader mellan branschernas sätt att uppfylla kraven. Hur har företagen i branscherna uppfyllt kraven kring goodwill mellan åren 2005-2010 som återfinns i IAS 36 punkt 134? Finns det några skillnader mellan branschernas sätt att följa dessa krav?  Teori: De övergripande teorier som använts i denna undersökning är; IAS 36 p.134, IASB: s föreställningsram samt goodwill. Metod: I denna studie har ett det använts en kvantitativ forskningsstrategi då studien lagt fokus på årsredovisningar och att teorierna sedan har applicerats på empirisk data. Sedan genomfördes en innehållsanalys av textmaterialet vilket är en metod av kvantitativ art. Den forskningsdesign som använts är en fallstudie av flerfallsdesign med branscherna som fallen. Slutsats: Slutsatsen av denna undersökning är precis som tidigare forskning att företagen inte följer upplysningskraven fullt ut och att det därmed finns utrymme för förbättring. Dock ska det sägas att det skett en förbättring i de flesta av punkterna i IAS 36 punkt 134. Det har även framkommit att det finns en viss skillnad mellan branscherna.

Bakgrund: Primärt Sjögrens syndrom (pSS) är en reumatisk sjukdom karaktäriserad av ögon- och muntorrhet samt påverkan på olika organ. En överväldigande trötthet är vanligt. En orsak till tröttheten kan vara ett behandlingsbart tillstånd såsom nedstämdhet. Tröttheten kan leda till nedsatt livskvalitet, arbetsförmåga och påverka relationer med familj och vänner.Syfte: Att kartlägga hur vanligt det är med trötthet i en grupp av patienter med pSS samt om tröttheten har något samband med nedstämdhet eller nedsatt livskvalitet.Metod: Sextiotvå patienter deltog i studien. Patienterna fick fylla i fyra instrument/enkäter angående trötthet, nedstämdhet och livskvalitet (VAS trötthet, ESSPRI, HADS, SF-36). Deskriptiv och jämförande statistik användes i analyserna.Resultat: Totalt 72,6 % av patienterna skattade en hög grad av trötthet och utmattning mätt med VAS. Vi fann en signifikant korrelation mellan tröttheten och nedstämdheten (r = 0,51, p =0,00002). Det fanns även en god korrelation mellan tröttheten och nedsatt livskvalitet.Slutsats: I denna studie visas att trötthet är vanligt förekommande bland patienter med pSS och att tröttheten är korrelerad med nedstämdhet och försämrad livskvalitet. / Background: Primary Sjögren’s Syndrome (pSS) is a rheumatic disease characterized by dry eyes and dry mouth and different organs affected. An overwhelming tiredness, fatigue, is common. One cause of fatigue might be a treatable condition such as depression. Fatigue can lead to decreased quality of life, impaired work ability and affect relationships with family and friends.Objective: To identify the prevalence of fatigue in a group of patients with pSS and if there is any relation between fatigue and depression or impaired quality of life.Method: Sixty-two patients participated in the study. Patients completed four instruments/questionnaires regarding fatigue, depression and quality of life (VAS fatigue, ESSPRI, HADS, SF-36). Descriptive and comparative statistics were used in the analyses.Results: Overall 72.6 % of patients scored a high degree of fatigue as measured by VAS. We found a significant correlation between fatigue and depression (r = 0, 51, p=0.00002). There was a good correlation between fatigue and reduced quality of life.Conclusion: This study shows that fatigue is common among patients with pSS and that fatigue is correlated with depression and a lower quality of life.

Comparison between flow in the left internal mammary artery harvested via sternotomy and via a left anterior small thoracotomy with clinical impact for the patient Introduction: In the treatment of coronary artery disease (CAD), in addition to conservative therapy and percutaneous interventions, is irreplacebly belong coronary artery bypass grafting (CABG). The gold standard in the surgical treatment of CAD is CABG from a median sternotomy access using cardiopulmonary bypass (on-pump CABG). A less invasive and economically advantageous is CABG from a median sternotomy access without cardiopulmonary bypass (off-pump CABG) and last but not least CABG through a left anterior small thoracotomy (LAST) approach (MIDCAB - "minimally invasive direct coronary artery bypass"). Although the final technical implementation anastomoses is essentially identical in off-pump CABG and MIDCAB, the difference is very important during left internal mammary artery (LIMA) harvesting, especially through a LAST approach, which can be difficult for the surgeon. Aim of the study: The aim of these two studies is to assess the effect of surgical approach on the mean flow in LIMA, including short and long term clinical impact for the patient. Methods: Study 1 (nonrandomized, prospective): In our study we included 60 patients,...

Orientador: Yvens Barbosa Fernandes / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Ciências Médicas / Made available in DSpace on 2018-08-16T16:15:22Z (GMT). No. of bitstreams: 1 Servelhere_KatianeRaisa_M.pdf: 843654 bytes, checksum: 95e8b6ec385ef7e99384966f0c1a4680 (MD5) Previous issue date: 2010 / Resumo: A base do crânio é uma região que pode ser afetada por vários tipos localizados de neoplasias. Os tumores nesta região podem ser benignos ou malignos e se localizar nas fossas anterior, média ou posterior do crânio. Embora sejam relativamente raros, são lesões potencialmente graves, em virtude das características anatômicas complexas da região e do risco inerente de um procedimento cirúrgico. A qualidade de vida nesses pacientes pode ser prejudicada não só pelo comprometimento neurológico, mas também por problemas psicossociais, como diminuição da autoconfiança e auto-estima, modificação nas atividades cotidianas, dependência, estigma e discriminação, dificuldade de interação social e desemprego. A escala SF-36 é um dos instrumentos mais utilizados para mensurar a qualidade de vida e foi aplicada em 38 indivíduos submetidos a tratamento cirúrgico de lesões expansivas benignas da base do crânio, entre seis meses e um ano após o procedimento operatório. Deste modo, o objetivo deste estudo foi avaliar a qualidade de vida em pacientes operados de tumor da base do crânio através da escala de qualidade de vida SF-36. Os 38 pacientes foram operados no Hospital das Clínicas da Universidade Estadual de Campinas. Os resultados revelaram que a idade média dos pacientes era de 49,7 anos, variando de 20 a 74 anos, prevalecendo o sexo feminino com 65,8% da amostra (25 mulheres). Para a amostra total, todos os domínios apresentaram pontuação acima de 50. Em seis dos oito domínios, bem como componentes físico e mental, as mulheres pontuaram melhor do que os homens, porém o único domínio que tendeu a significância foi LAF. Quando comparada idade, observamos que no grupo total pacientes com idade superior a 50 anos pontuaram melhor. Quando comparado sexo com idade, as mulheres até 50 anos tiveram melhor pontuação; em contrapartida, homens com idade superior a 50 anos pontuaram melhor do que as mulheres. Embora haja diferenças, estas não foram estatisticamente significantes. Desta forma, concluímos que não foi possível comprovar melhora significativa social, física, psicológica e funcional quando os grupos foram comparados. / Abstract: The skull base is a region that may be affected by different types of localized tumors. Tumors in this region can be benign or malignant and are located in the anterior fossa, middle or posterior fossa. Although relatively rare, they are potentially harmful, because of the complex anatomic features of these regions and the inherent risk of a surgical procedure. The quality of life of patients can be hampered not only by neurological impairment, but also by psychosocial problems such as decreased self-confidence and self-esteem, change in daily activities, dependency, stigma and discrimination, difficulty in social interaction and unemployment. The SF-36 scale is one of the most widely used scale to measure quality of life and it was applied in 38 individuals who underwent surgery to treat benign skull base tumors, between six months and one year after the surgical procedure. The purpose of this study was to evaluate the quality of life in patients undergoing tumor of the skull base resection by applying SF-36. The 38 patients were operated on the Hospital das Clínicas da Universidade Estadual de Campinas. The results revealed that the average age of patients was 49.7 years, ranging from 20 to 74 year-old. Female prevalence was 65.8% of the sample (25 women). All patients showed a total score above 50. In six of the eight domains as well as physical and mental components, women scored better than men, but the only area that tended to significance was LAF. When compared to age, we observed that overall patients aged over 50 years scored better. When compared with age and sex, women until 50 years had a better score. On the other hand, men aged over 50 years scored better than women. Although there are slight differences, these were not statistically significant. We concluded that no significant improvement occurred in social, physical, psychological and functional outcome when age and sex were compared. / Mestrado / Ciencias Biomedicas / Mestre em Ciências Médicas

Nas últimas décadas, as doenças crônicas têm desempenhado um importante papel na morbimortalidade da população mundial atingindo não só a população idosa, mas também jovens em idade produtiva. Entre as doenças cardiovasculares, a hipertensão arterial (HA) é considerada uma das principais causas de doença do adulto em todo o mundo industrializado e na maioria dos países em fase de desenvolvimento, principalmente, nos grandes centros urbanos. A alta prevalência da doença tem se tornado um grande problema de saúde pública afetando milhares de pessoas e, conseqüentemente, a Qualidade de Vida dessa população. O presente estudo é do tipo transversal com objetivo geral de descrever a qualidade de vida relacionada à saúde dos pacientes hipertensos de uma Unidade de Saúde de um município do estado de Minas Gerais, no ano de 2005, segundo o Instrumento genérico de avaliação de QVRS, SF-36. O estudo foi realizado em uma Unidade de Saúde de um município de Minas Gerais - Brasil. A coleta de dados foi realizada junto a pacientes hipertensos assistidos na Unidade no período entre março e maio de 2005. Considerando os critérios de exclusão, 256 pacientes hipertensos foram selecionados para participarem deste estudo. Os resultados relacionados às variáveis sócio-demográficas e aos escores padronizados do instrumento SF-36, segundo seus domínios foram apresentados e discutidos segundo os quartis, valores máximos e mínimos e graficamente representados por meio de Boxplots. Adicionalmente, valores médios e respectivos desvios-padrão foram apresentados. A consistência interna do instrumento foi verificada por meio dos valores de alfa de Cronbach e correlações produto-momento de Pearson entre os domínios da escala. O programa estatístico SPSS, versão 10.1 para Windows foi utilizado. Entre os pacientes estudados, idade média igual a 61 anos, com desvio-padrão de 13 anos, sendo 72,3% do sexo feminino. A raça predominante foi a negra, 37,9% (incluindo as raças mulata e mestiça). A maioria (65,3%) possuía 1º grau incompleto e, em relação às profissões/ocupações, 50% era do lar, seguida de aposentados 30,5%. Em relação ao estado civil, a maioria, 58,2 possuía um companheiro(a). Em relação às propriedades de medida do SF-36, foi obtido um valor para alfa de Cronbach igual a 0,92, mostrando que houve consistência nas respostas dos indivíduos às questões. Tal resultado pôde ser verificado, também, para cada um dos domínios do SF-36, com valor mínimo para o alfa de Cronbach igual a 0,68 e máximo igual a 0,95. Todos os domínios mostraram correlações positivas significativas entre eles, sendo o valor mais baixo igual a 0,154, entre Estado Geral de Saúde e Aspectos Emocionais e, o mais alto igual a 0,659 entre Vitalidade e Saúde Mental. O grupo estudado apresentou um elevado perfil de saúde, sendo os menores valores medianos igual a 65 para Vitalidade e 70 para Capacidade Funcional e o maior igual a 100 para Aspectos Físicos, Aspectos Emocionais e Aspectos Sociais. No presente estudo, foi possível aplicar o instrumento SF-36 em um número significativo de hipertensos, sendo que este se mostrou válido para avaliar, de forma multidimensional, o Perfil de Saúde do grupo considerado, e, apesar da hipertensão arterial ser considerada uma doença crônica com caráter progressivo-degenerativo, não foram encontrados, neste estudo, resultados que mostrassem comprometimento dos sujeitos em relação a seu Perfil de Saúde. Ao contrário, os 256 pacientes entrevistados mostraram, em sua maioria, satisfação, tranqüilidade e segurança com a assistência encontrada na Unidade de Saúde considerada. / In recent decades, chronic diseases have played an important role in global morbidity and mortality rates, affecting not only the aged population, but also young people in the productive age group. Among cardiovascular diseases, arterial hypertension (AH) is considered to be one of the main causes of disease in adults from the entire industrialized world and most developing countries, mainly in large urban centers. The high prevalence of this disease has turned into a great public health problem, attacking thousands of people and, consequently, their Quality of Life. This cross-sectional study aims to verify the measurement properties of the generic health-related Quality of Life assessment questionnaire SF-36 for hypertensive patients and to describe their health profile. The study was carried out at a Health Unit in Minas Gerais-Brazil. Data were collected from hypertensive patients attended at this unit between March and May 2005. In view of exclusion criteria, we selected 256 hypertensive patients to participate in this study. The results related to the social-demographic variables and to the standardized scores of the instrument SF-36, their second domains were presented and discussed according to quartiles, maximum and minimum values and graphically represented through Boxplots. In addition, we presented mean values and the respective standard deviations. The consistence interns of the instrument was verified by means of Cronbachs alpha and Pearson correlations between the dominions of the scale, using the statistical program SPSS, version 10.1 for Windows. 72.3% of the study participants were women, with an average age of 61 years and standarddeviation of 13 years. The predominant race it was the black 37.9% (including the races mulatto and mestizo). Most participants (65.3%) had not finished basic education. With respect to profession/occupation, most participants (50%) worked at home, while 30,5% were retired. In terms of civil status, 58,2% were married. We obtained a Cronbachs alpha of 0.92 for the measurement properties of SF-36, which revealed consistency between the individuals answers to the questions. The same was true for each of the SF-36 domains, with a minimum Cronbachs alpha score of 0.68 and a maximum of 0.95. We found significant positive correlations between all domains, with 0.154, as the lowest between General Health Condition and Emotional Aspects, and 0.659 as the highest score, between Vitality and Mental Health. The group under study presented an elevated health profile, with 70 as the lowest median score equal for 65 for Vitality and 70 for Functional Capacity and 100 as the highest for Physical, Emotional and Social Aspects. This study allowed us to apply the SF-36 instrument to a significant group of hypertensive patients. The instrument revealed its validity with a view to the multidimensional evaluation of the study participants health profile. Although arterial hypertension is considered to be a progressive and degenerative chronic disease, we did not find any results to show that the subjects health profile was at risk. On the opposite, most of the 256 patients we interviewed displayed satisfaction, tranquility and security about the care they received at the Health Unit we studied.

Orientador: Jose Paulo Cabral de Vasconcellos / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Ciências Médicas / Made available in DSpace on 2018-08-25T23:02:33Z (GMT). No. of bitstreams: 1 Okanobo_Andre_M.pdf: 2897473 bytes, checksum: 5bad5928ff037c8396c72781f5829cc1 (MD5) Previous issue date: 2014 / Resumo: Avaliação da qualidade de Vida dos Pacientes Antes e Após Realização de Transplante Penetrante de Córnea. OBJETIVO Verificar o impacto do transplante de córnea sobre a qualidade de vida dos indivíduos submetidos à cirurgia no serviço de Oftalmologia HC-UNICAMP no período de outubro de 2005 a outubro de 2006. METODO: O estudo foi aprovado pelo comitê de ética e pesquisa da FCM-UNICAMP. Foram inclusos indivíduos com indicação de transplante de córnea do ambulatório de Doenças Externas da Oftalmologia do HC UNICAMP no período de outubro de 2005 a outubro de 2006 e que aceitaram em participar do estudo. Foram incluídos 32 indivíduos. Os critérios de exclusão foram transplante tectônico, indivíduos com déficit visual importante causado por outra afecção ocular além das alterações corneanas. Realizou-se exame oftalmológico assim como aspectos demográficos e história ocular dos pacientes incluídos no estudo. Métodos objetivos como claridade do transplante e melhor acuidade visual corrigida e método subjetivo, a qualidade de vida, através do questionário SF-36 adaptado. RESULTADOS: Houve diferença significativa de satisfação entre gêneros com maior escore no sexo masculino (p = 0.0319). No método objetivo como a acuidade visual corrigida teve aumento significativo do olho transplantado (p<0.0001); A AV média antes do transplante era de 0,98 ± 0,1 logMAR e após 0,48 ± 0.38 logMAR. Quanto o escore de qualidade de vida (SF-36), método subjetivo, após o transplante houve um aumento significativo (p<0.0001). O escore do SF-36 antes do transplante foi de 49,11% ± 19,28 (média ± DP) e após o transplante de 71, 98% ± 24,28 (média ± DP) com uma melhora de 22, 87% (p<0.0001).Os indivíduos mais satisfeitos foram aqueles que tiveram a pontuação mais alta no SF-36 (r = 0.60; P = 0.0002). A satisfação parece não estar correlacionada com a melhora da AVCC no olho transplantado (r = 0.3186; P = 0.0755). Ocorreu uma fraca correlação entre a melhora da AVCC no olho transplantado e a melhora do SF-36 (r=0.28382; p=0.1154). Não houve diferença significativa do SF-36 nos indivíduos com visão baixa nos dois olhos quando comparado com os pacientes com visão boa em um dos olhos (p=0.2998 ) CONCLUSÃO: O transplante penetrante de córnea proporcionou melhora na pontuação dos métodos subjetivo e objetivos. Os indivíduos com maior satisfação foram melhor avaliados através do método subjetivo (SF-36). Não houve diferença significativa na qualidade de vida dos indivíduos com pior acuidade visual no olho contralateral quando comparado com os indivíduos com boa visão no olho contralateral, mas análise de um maior número de indivíduos é necessária / Abstract: Purpose: To assess and measures the patient satisfaction before and after penetrating keratoplasty. Methods: The study of approved by the ethics committee of FCM-UNICAMP. Data were collected from 32 patients who underwent penetrating keratoplasty (PK) between October 2005 and October 2006. Demographic, ocular history, objective treatment outcome measures such as clarity of the graft and best-corrected visual acuity (BCVA) of both eyes were collected prospectively. In addition to assessment of quality of life were obtained by an interview before the PK and after at least one year of postoperative. Results: The average age of subjects was 42 ± 22 (mean ± SD) years and 68.75 % were women. On average, men were most satisfied. BCVA was 0,98 ± 0,1 logMAR before and 0,48 ± 0.38 logMAR after PK showing a significant improvement on BCVA (P < 0.0001). SF-36 score was 49.11% ± 19.28% before and 71.98% ± 24.28% after PK showing a significant improvement after the PK (p< 0.0001). The most satisfied patients where those who had a better score on SF-36 (r = 0.60; p = 0.0002). Satisfaction seems not to be correlated to improvement in BCVA at the transplanted eye (r = 0.3186; p = 0.0755). There was weak correlation between improvement in BCVA on the transplanted eye and improvement of SF-36 score (r = 0.28382; p=0.1154). There was no significant improvement in SF-36 in patients with worse BCVA in the other eye (p = 0.2998). Conclusions: Penetrating keratoplasty has a positive effect on objective and subjective outcome measures. Patient satisfaction is better predicted by subjective outcomes. There is no significant difference in quality of life in patients with worse BCVA in the contralateral eye when compared to eye with good BCVA in the contralateral eye, but analysis of a larger number of patients is necessary to confirm that / Mestrado / Oftalmologia / Mestre em Ciências Médicas

Orientador: Silvia Regina Brandalise / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Ciências Médicas / Made available in DSpace on 2018-08-21T06:04:53Z (GMT). No. of bitstreams: 1 Ortolan_PaulaElias_M.pdf: 1487828 bytes, checksum: be685d82f4ca5f0dd98e57f99c46ab70 (MD5) Previous issue date: 2012 / Resumo: INTRODUÇÃO: As leucemias são os tipos mais comuns de câncer em crianças e adolescentes e correspondem a 25% - 35% de todos os casos de câncer na faixa etária pediátrica. De acordo com o Registro de Câncer de Base Populacional dos Estados Unidos (SEER)2, desde 1970, tem ocorrido aumento das taxas de cura e sobrevida, sendo que aproximadamente 80% das crianças são curadas3. Apesar do elevado índice de cura da LLA, os sobreviventes podem desenvolver problemas relacionados à saúde ou efeitos tardios decorrentes do tratamento. Diversos estudos demonstraram que, neste grupo, os sobreviventes podem apresentar comprometimentos psicossociais relacionados à saúde mental, relacionamentos interpessoais, escolaridade, inserção profissional e qualidade de vida (QV)4,5,6,7,33,34. OBJETIVOS: Avaliar e correlacionar a percepção da QV de adultos jovens sobreviventes de LLA com aspectos psicossociais e clínicos, em relação ao sexo, nível de escolaridade, renda familiar mensal, vida conjugal, religião, atendimento psicológico, idade ao início do tratamento e atual, tempo desde o término do tratamento, modalidade do tratamento utilizado, índice de massa corporal (IMC) atual, estatura atual e efeitos tardios. MÉTODOS: Estudo observacional, analítico, do tipo corte transversal, realizado de maio a novembro de 2011, com 71 adultos jovens sobreviventes de LLA, com idade mínima de 18 anos, fora de terapia há no mínimo 3 anos, em seguimento na Clínica Após o Término da Terapia (CATT), no Centro Infantil Boldrini, avaliados através do questionário genérico de QV Short-Form Health Survey SF-36. RESULTADOS: Os sobreviventes do sexo feminino apresentaram escores inferiores em capacidade funcional, dor, vitalidade (p < 0,001), aspectos sociais (p = 0,013) e saúde mental (p = 0,001). Sobreviventes com filhos registraram escores menores em capacidade funcional (p = 0,043), dor (p = 0,022) e vitalidade (p = 0,025). Sobreviventes que realizaram atendimento psicológico durante o tratamento, demonstraram resultados inferiores em aspectos sociais (p = 0,049). Os adultos jovens que afirmaram realizar atendimento psicológico atual na cidade de origem apresentaram comprometimento em vitalidade (p = 0,047), aspectos emocionais (p = 0,008) e saúde mental (p = 0,047). Associações entre menor nível de escolaridade paterna e QV dos sobreviventes foram identificadas em capacidade funcional (p = 0,041), aspectos emocionais (p = 0,043) e saúde mental (p = 0,041). A modalidade do tratamento quimioterapia e radioterapia craniana foi associada com capacidade funcional (p = 0,010), dor (p = 0,006), vitalidade (p = 0,018) e saúde mental (p = 0,031). Sobreviventes com efeitos tardios registraram escores inferiores em aspectos físicos (p = 0,011) e aspectos sociais (p = 0,013). Sobreviventes com IMC alterado apresentaram resultados inferiores em aspectos físicos (p = 0,002) e dor (p = 0,023). Observou-se correlação inversa estatisticamente significativa entre capacidade funcional e dor e maior idade no momento da entrevista (rs = - 0,39, p < 0,01; rs = - 0,30, p = 0,01, respectivamente). Adicionalmente, observou-se correlação inversa estatisticamente significativa entre dor e maior tempo fora de terapia (rs = - 0,27, p = 0,01). Observou-se correlação direta estatisticamente significativa entre aspectos físicos e maior valor de renda familiar mensal (rs = 0,26, p = 0,02). CONCLUSÕES: Os resultados do presente estudo sugerem que os sobreviventes de LLA demonstram comprometimentos na QV, relacionados à saúde física e mental. Com base nos dados obtidos neste estudo, as variáveis associadas a escores inferiores no questionário SF-36 foram: sexo feminino, menor nível de escolaridade paterna, menor valor de renda familiar mensal, realizar atendimento psicológico, maior idade na entrevista, maior tempo desde o término do tratamento, modalidade do tratamento utilizado quimioterapia e radioterapia craniana, IMC alterado e presença de efeitos tardios / Abstract: BACKGROUND: Leukemias are the most frequently childhood cancer and correspond 25% - 35% of all cases of cancer at the pediatric ages1,2. According to Surveillance Epidemiology and End Results (SEER)3, since 1970, the cure and survival rates has increased. Currently and approximately 80% of them are cured4. Despite the high cure rate of leukemia, the survivors may develop health related problems or late effects from the treatment. Researches have shown that in this group, survivors may experience psychosocial impairment related to mental health, interpersonal relationships, education, employability and quality of life (QoL)5,6,7,8,33,34. PURPOSE: To evaluate and correlate the perception of QoL in adult survivors of ALL with psychosocial and clinical trials, in relation to sex, education level, family income, marital life, religion, psychosocial treatment, age at diagnosis and at interview, time off therapy, treatment modality, current body mass index (BMI), current height and late effects. METHODS: Observational, analytical and transversal study, with 71 ALL young adult survivors, for 7 months, aged at least 18 years, off therapy for at least 3 years. The study group consisted of ALL survivors in follow-up at the Off Therapy Clinics (CATT) at the Centro Infantil Boldrini, using the questionnaire Short-Form Health Survey SF-36. RESULTS: Female survivors had lower scores in physical functioning, pain, vitality (p < 0,001), social functioning (p = 0,013) and mental health (p = 0,001). Survivors with children reported lower scores in physical functioning (p = 0,043) and vitality (p = 0,025). Young adults who underwent in psychological care during treatment, showed lower results in social functioning (p = 0,049). Survivors who reported receiving psychological care in the city of origin, showed an impairment in vitality (p = 0,047), role function-emotional (p = 0,008) and mental health (p = 0,047). Associations between lower level of paternal education and QoL of the survivors were identified in physical functioning (p = 0,041), role function-emotional (p = 0,043) and mental health (p = 0,041). Treatment with chemotherapy and cranial radiotherapy was associated with physical functioning (p = 0,010), pain (p = 0,006), vitality (p = 0,018) and mental health (p = 0,031). Survivors with late effects reported lower scores in physical functioning (p = 0,011) and social functioning (p = 0,013). Survivors with BMI modified had lower scores in physical functioning (p = 0,002) and pain (p = 0,023). There was statistically significant inverse correlation between physical functioning and pain and current older age (rs= - 0,39, p < 0,01; rs = - 0,30, p = 0,01, respectively). Additionally, we observed statistically significant inverse correlation between pain and longer time off therapy (rs = - 0,27, p = 0,01). There was a statistically significant direct correlation between role function-physical and higher value of family income (rs = 0,26, p = 0,02). CONCLUSIONS: The results of this study suggest that survivors of ALL showed impairments in QoL related to physical and mental health. Based on data obtained in this study, the variables associated with lower scores on the SF-36 were: female gender, lower level of paternal education, lower family income, psychological care, older age at interview, longer time since off therapy, treatment with chemotherapy and cranial radiotherapy, BMI changes and late effects / Mestrado / Saude da Criança e do Adolescente / Mestra em Ciências

The method of taking into account assessed losses in calculating the taxable income of mining companies is of significant importance following the Armgold/Harmony Freegold case. In this case, the court had to determine the method of calculating a mining company’s taxable income where at least one of its mines incurred a loss and where nonmining income was also derived. What constitutes an assessed loss, and the order in which it should be applied in calculating a mining company’s taxable income, was central to this case. In this study, the different approaches adopted by the parties to the case in order to determine whether there is an assessed loss, and the order in which it should be utilised in calculating taxable income, was analysed and compared to an analysis of the provisions of the Income Tax Act. In terms of this comparison, the judgment was found to be in accordance with the current legislation in the Income Tax Act. There is, however, a lack of updated guidance on matters relating to mining tax as is evident from the different interpretations of the provisions of the Income Tax Act by the parties to the case. Further research is therefore recommended in order to provide updated guidance to mining companies. / Dissertation (MCom)--University of Pretoria, 2013. / am2014 / Taxation / unrestricted

<p>The implementation of IFRS/IAS accounting standards in Sweden had the intension to harmonize the accounting practices within the EU and increase transparency into the firms. However since the implementation there have been reports and studies showing the lack of compliance with the disclosure requirements regarding impairment tests of Goodwill. According to IFRS 3 Goodwill should no longer be amortized but should undergo an impairment test at least once a year to evaluate its true value. The impairment test is made by the firms themselves on very subjective assumptions. These assumptions should be disclosed according to IAS 36 paragraph 134 in the annual report to enable transparency. So far the full compliance with this rule has been questionable. This study aims to elucidate possible reasons for why firms leave out the required information in IAS 36 paragraph 134 and how authorized public accountants reason around the reasons given. To fulfill the aim of the study an inductive research method was used. The data was gathered through the use of qualitative interviews with authorized public accountants some of them with special expertise in the field. The empirical findings from the interviews contained a number of reasons for why companies do not disclose the information in IAS 36 paragraph 134. Among the most common were the risk of exposure, decreased flexibility, ignorance and non adequate internal reporting procedures. The study’s analysis use institutional theories to point out additional explanations for how disclosure requirements are handled. One finding is the tendency for firms to mimic each other, a behavior called isomorphism. The conclusion of the study is a discovery of an underlying unwillingness to write-down goodwill and thereby an unwillingness to give full disclosure in connection to the impairment test. Firms feel that the information is related to their competitive edge and thus exposes them too much. The authors also raise reasonable doubt to whether the IFRS/IAS standards have fulfilled their intension with increased transparency in the case of goodwill accounting.</p>

Applications of in situ cosmogenic nuclides to problems in Quaternary geology require increasingly accurate and precise knowledge of nuclide production rates. Production rates depend on the terrestrial cosmic-ray intensity, which is a function of the elevation and geomagnetic coordinates of a sample site and the geomagnetic field intensity. The main goal of this dissertation is to improve the accuracy of cosmogenic dating by providing better constraints on the spatial variability of production rates.In this dissertation I develop a new scaling model that incorporates the best available cosmic-ray data into a framework that better describes the effects of elevation and geomagnetic shielding on production rates. This model is based on extensive measurements of energetic nucleon fluxes from neutron monitor surveys and on more limited data from low-energy neutron surveys. A major finding of this work is that neutron monitors yield scaling factors different from unshielded proportional counters. To verify that the difference is real I conducted an airborne survey of low-energy neutron fluxes at Hawaii (19.7° N 155.5° W) to compare with a nearby benchmark neutron monitor survey. Our data confirm that the attenuation length is energy dependent and suggest that the scaling factor for energetic nucleons is 10% higher between sea level and 4000 m than for low-energy neutrons at this location. An altitude profile of cosmogenic 36Cl production from lava flows on Mauna Kea, Hawaii, support the use of neutron flux measurements to scale production rates but these data do not have enough precision to confirm or reject the hypothesis of energy-dependent scaling factors.