Introdução: A hipotermia inadvertida perioperatória é um evento frequente e atinge cerca de 70% dos pacientes cirúrgicos, levando a complicações importantes, como alterações cardiovasculares, infecção do sitio cirúrgico, desconforto ao paciente, aumento do tempo de hospitalização, entre outros. Por oferecer inúmeros riscos ao paciente cirúrgico, a ocorrência da hipotermia não intencional perioperatória tem ganhado espaço na literatura atual. A manutenção da temperatura perioperatória vem sendo sugerida pela literatura com a implementação de métodos passivos e ativos de aquecimento como o aumento da temperatura da sala cirúrgica, uso de cobertor de algodão, uso de cobertor térmico, uso de dispositivos de ar forçado, infusão de fluidos aquecidos, entre outros. No entanto, não há no Brasil nenhum estudo publicado onde se investigue a atuação das equipes que atuam no bloco cirúrgico realizam a prevenção da hipotermia perioperatória nos hospitais. Objetivos: Verificar como se dá o monitoramento da temperatura e a prevenção de hipotermia inadvertida perioperatória em pacientes cirúrgicos internados em hospitais brasileiros. Material e método: Estudo transversal, realizado na cidade de São Paulo através de questionário preenchido pelos enfermeiros participantes do 12° Congresso Brasileiro de Enfermagem em Centro Cirúrgico, Recuperação Anestésica e Centro de Material e Esterilização. Os dados foram analisados descritivamente e demonstrados em foram de tabelas. Resultados: O monitoramento da temperatura no período perioperatório ainda não é realizado sistematicamente por todos os profissionais de centro cirúrgico, porem a realização dessa pratica foi relatada por 92,4% no período pré-operatório, 83,8% no período intraoperatório e 94,9% no período pós-operatório. A prevenção da hipotermia inadvertida no perioperatório é uma pratica exercida pela grande maioria dos participantes (96%), com predomínio nos métodos passivos de manutenção da normotermia nos períodos pré-operatório (51%) e associação de métodos passivos e ativos nos períodos pós (64,6%) e intraoperatório (45,5%) de manutenção da normotermia ao paciente cirúrgico. Os principais profissionais envolvidos para a monitorização da temperatura e a prevenção da hipotermia perioperatória inadvertida são a equipe de enfermagem e os anestesiologistas. Apesar de um número grande de profissionais não informarem a taxa de ocorrência de hipotermia inadvertida perioperatória, nota-se que para a maioria dos respondentes a ocorrência desse evento é baixa. Conclusão: a realização de praticas para a manutenção da normotermia operatória é realidade para a equipe de enfermagem. A monitorização da temperatura ainda não é realizada de maneira constante em todo período perioperatório. A prevenção da hipotermia inadvertida no período perioperatório é pratica bastante frequente entre os procedimentos cirúrgicos. / Introduction: Perioperative inadvertent hypothermia is a frequent event and affects about 70% of surgical patients, leading to important complications, such as cardiovascular alterations, surgical site infection, patient discomfort, hospitalization time, and others. Because it offers innumerable risks to the surgical patient, the occurrence of perioperative unintentional hypothermia has gained space in the current literature. Perioperative temperature maintenance has been suggested in the literature with the implementation of passive and active heating methods such as increased operating room temperature, use of cotton blanket, use of thermal blanket, use of forced air devices, infusion of fluids heated, among others. However, there is no published study in Brazil to investigate the performance of the teams that work in the surgical block, and to prevent perioperative hypothermia in hospitals. Objectives: To verify how temperature monitoring and the prevention of perioperative inadvertent hypothermia occur in surgical patients hospitalized in Brazilian hospitals. Material and method: A cross-sectional study was carried out in the city of São Paulo through a questionnaire filled out by nurses participating in the 12th Brazilian Congress of Nursing in Surgical Center, Anesthetic Recovery and Material and Sterilization Center. The data were analyzed descriptively and demonstrated in the tables. Results: Temperature monitoring in the perioperative period has not been systematically performed by all surgical center professionals, but the practice of this practice was reported by 92.4% in the preoperative period, 83.8% in the intraoperative period and 94, 9% in the postoperative period. The prevention of inadvertent perioperative hypothermia is a practice practiced by the vast majority of participants (96%), with predominance in passive methods of maintaining normothermia in the preoperative periods (51%) and association of passive and active methods in the post- 64.6%) and intraoperative (45.5%) maintenance of normothermia in the surgical patient. The main professionals involved in temperature monitoring and the prevention of inadvertent perioperative hypothermia are the nursing team and anesthesiologists. Although a large number of professionals do not report the occurrence rate of inadvertent perioperative hypothermia, it is noted that for most of the respondents the occurrence of this event is low. Conclusion: the practice of practices for the maintenance of operative normothermia is reality for the nursing team. Temperature monitoring is not yet performed consistently throughout the perioperative period. The prevention of inadvertent hypothermia in the perioperative period is a very frequent practice among surgical procedures.

Introdução: A hipotermia inadvertida perioperatória é um evento frequente e atinge cerca de 70% dos pacientes cirúrgicos, levando a complicações importantes, como alterações cardiovasculares, infecção do sitio cirúrgico, desconforto ao paciente, aumento do tempo de hospitalização, entre outros. Por oferecer inúmeros riscos ao paciente cirúrgico, a ocorrência da hipotermia não intencional perioperatória tem ganhado espaço na literatura atual. A manutenção da temperatura perioperatória vem sendo sugerida pela literatura com a implementação de métodos passivos e ativos de aquecimento como o aumento da temperatura da sala cirúrgica, uso de cobertor de algodão, uso de cobertor térmico, uso de dispositivos de ar forçado, infusão de fluidos aquecidos, entre outros. No entanto, não há no Brasil nenhum estudo publicado onde se investigue a atuação das equipes que atuam no bloco cirúrgico realizam a prevenção da hipotermia perioperatória nos hospitais. Objetivos: Verificar como se dá o monitoramento da temperatura e a prevenção de hipotermia inadvertida perioperatória em pacientes cirúrgicos internados em hospitais brasileiros. Material e método: Estudo transversal, realizado na cidade de São Paulo através de questionário preenchido pelos enfermeiros participantes do 12° Congresso Brasileiro de Enfermagem em Centro Cirúrgico, Recuperação Anestésica e Centro de Material e Esterilização. Os dados foram analisados descritivamente e demonstrados em foram de tabelas. Resultados: O monitoramento da temperatura no período perioperatório ainda não é realizado sistematicamente por todos os profissionais de centro cirúrgico, porem a realização dessa pratica foi relatada por 92,4% no período pré-operatório, 83,8% no período intraoperatório e 94,9% no período pós-operatório. A prevenção da hipotermia inadvertida no perioperatório é uma pratica exercida pela grande maioria dos participantes (96%), com predomínio nos métodos passivos de manutenção da normotermia nos períodos pré-operatório (51%) e associação de métodos passivos e ativos nos períodos pós (64,6%) e intraoperatório (45,5%) de manutenção da normotermia ao paciente cirúrgico. Os principais profissionais envolvidos para a monitorização da temperatura e a prevenção da hipotermia perioperatória inadvertida são a equipe de enfermagem e os anestesiologistas. Apesar de um número grande de profissionais não informarem a taxa de ocorrência de hipotermia inadvertida perioperatória, nota-se que para a maioria dos respondentes a ocorrência desse evento é baixa. Conclusão: a realização de praticas para a manutenção da normotermia operatória é realidade para a equipe de enfermagem. A monitorização da temperatura ainda não é realizada de maneira constante em todo período perioperatório. A prevenção da hipotermia inadvertida no período perioperatório é pratica bastante frequente entre os procedimentos cirúrgicos. / Introduction: Perioperative inadvertent hypothermia is a frequent event and affects about 70% of surgical patients, leading to important complications, such as cardiovascular alterations, surgical site infection, patient discomfort, hospitalization time, and others. Because it offers innumerable risks to the surgical patient, the occurrence of perioperative unintentional hypothermia has gained space in the current literature. Perioperative temperature maintenance has been suggested in the literature with the implementation of passive and active heating methods such as increased operating room temperature, use of cotton blanket, use of thermal blanket, use of forced air devices, infusion of fluids heated, among others. However, there is no published study in Brazil to investigate the performance of the teams that work in the surgical block, and to prevent perioperative hypothermia in hospitals. Objectives: To verify how temperature monitoring and the prevention of perioperative inadvertent hypothermia occur in surgical patients hospitalized in Brazilian hospitals. Material and method: A cross-sectional study was carried out in the city of São Paulo through a questionnaire filled out by nurses participating in the 12th Brazilian Congress of Nursing in Surgical Center, Anesthetic Recovery and Material and Sterilization Center. The data were analyzed descriptively and demonstrated in the tables. Results: Temperature monitoring in the perioperative period has not been systematically performed by all surgical center professionals, but the practice of this practice was reported by 92.4% in the preoperative period, 83.8% in the intraoperative period and 94, 9% in the postoperative period. The prevention of inadvertent perioperative hypothermia is a practice practiced by the vast majority of participants (96%), with predominance in passive methods of maintaining normothermia in the preoperative periods (51%) and association of passive and active methods in the post- 64.6%) and intraoperative (45.5%) maintenance of normothermia in the surgical patient. The main professionals involved in temperature monitoring and the prevention of inadvertent perioperative hypothermia are the nursing team and anesthesiologists. Although a large number of professionals do not report the occurrence rate of inadvertent perioperative hypothermia, it is noted that for most of the respondents the occurrence of this event is low. Conclusion: the practice of practices for the maintenance of operative normothermia is reality for the nursing team. Temperature monitoring is not yet performed consistently throughout the perioperative period. The prevention of inadvertent hypothermia in the perioperative period is a very frequent practice among surgical procedures.

Patienterna på en intensivvårdsavdelning ligger i riskzonen för oavsiktlig hypotermi. De tidigare identifierade riskgrupperna är bland annat förekomst av kontinuerlig hemodialys, vissa sederande läkemedel, stor mängd intravenös vätska samt kirurgiska ingrepp i generell anestesi. Hypotermi har negativa konsekvenser för patienterna som ökad blödningsrisk, försämrad sårläkning samt kardiologisk påverkan. Syftet med studien var att undersöka förekomsten av hypotermi hos intensivvårdade patienter. En retrospektiv deskriptiv studie på 583 vuxna patienter som vårdades på en intensivvårdsavdelning någon gång under 2009 genomfördes. Resultatet visade att 17 procent av patienterna hade drabbats av oavsiktlig hypotermi. Patienterna med intagningsorsakerna blödning och sepsis hade en ökad förekomst av hypotermi. Patienter med låg kroppsvikt samt äldre patienter hade en ökad förekomst av hypotermi vilket stämmer väl överens med tidigare studier. Däremot att yngre patienter samt kvinnliga patienter hade en högre förekomst av hypotermi är nya fynd. Det förefaller viktigt för intensivvårdssjuksköterskan att tidigt identifiera patienter i riskgrupper för oavsiktlig hypotermi och aktivt förhindra dess uppkomst. / The patients on an intensive care unit are often at risk for inadvertent hypothermia. Previously identified groups at risk include patients receiving continuous renal replacement therapy, some sedative drugs, large amounts of intravenous fluids and surgical procedures during general anesthesia. Hypothermia has negative consequences for patients such as increased risk for hemorrhaging, impaired wound healing and cardiological effects. The purpose of the study was to determine the prevalence of inadvertent hypothermia in patients receiving intensive care. We performed a retrospective descriptive study on 583 adult patients who had been admitted to an intensive care unit. The results showed that 17 percent of the patients had inadvertent hypothermia. The patients admitted under the categories bleeding or septicemia had an increased occurrence of hypothermia. Patients with lower bodyweight and elderly patients had a higher occurrence which concurs with previous research. We also found that younger patients and female patients had a higher occurrence of hypothermia which is new findings. It appears that it is important for the intensive care unit nurse to early identify those patients at risk and to actively prevent its occurrence.

Occasionally healthy older adults trip over stationary objects even when seen well in advance. These are known as “inadvertent” trips. The purpose of this study was to determine the prevalence of inadvertent trips in older males and older females under conditions of normal vision with good lighting. We also determined their relationship with unobstructed gait measures and other risk factors associated with falls during everyday activities. Forty-one subjects stepped over an obstacle (height set to 25% of leg length) 100 times. The obstacle was contacted by 15 participants (37%) in a total of 29 trials (0.7% of all trials). Of the 29 obstacle contacts, 52% occurred with lead limb. There was no difference in the frequency of contacts between males and females. Slower stride speed, shorter stride length, and increased gait cycle time variability during unobstructed walking were associated with contacts during the obstacle crossing trials (p <u><</u> 0.041). Inadvertent trips were also associated with the number of prescription medications taken by participants (p = 0.019) and participants’ maximum reported rating-of-fatigue (p = 0.022<u>)</u>. Fatigue was an important factor and 36 subjects (88%) reported an increase in their fatigue across trials highlighting the importance of considering fatigue in all obstacle crossing studies using older adults. We conclude that inadvertent trips are not uncommon in older adults and point to useful future areas of research and risk factors that could be targeted by fall intervention programs

Chapter 16 of the Tax Administration Act (28 of 2011) (the TA Act) deals with understatement penalties, which replaced the penalty provisions included under section 76 of the Income Tax Act (58 of 1962) and section 60 of the Value-Added Tax Act (89 of 1991). In the event of an ‗understatement‘, in terms of Section 222 of the TA Act, a taxpayer must pay an understatement penalty as determined by the understatement penalty table which is contained in Section 223 of the TA Act, unless the understatement results from a bona fide inadvertent error. In the Draft Response Document presented by National Treasury and SARS to the Committee on Finance (SCOF) on 11 September 2013, it was stated that SARS would develop guidance in this regard for the use of taxpayers and SARS officials (SARS, 2013d:42). The determining of a bona fide inadvertent error on taxpayers‘ returns as stipulated in Section 222 of the TA Act, as amended in 2013, is a totally new concept in the tax fraternity. It is of utmost importance that this section is applied correctly based on sound evaluation principles and not on professional judgement when determining if the error was indeed the result of a bona fide inadvertent error. This research study focuses on exploring key considerations when determining bona fide inadvertent errors resulting in understatements. The role and importance of tax penalty provisions is explored and the meaning of the different components in the term ‗bona fide inadvertent error‘ critically analysed with the purpose to find a possible definition for the term ‗bona fide inadvertent error‘. The study also compares the provisions of other tax jurisdictions with regards to errors made resulting in tax understatements in order to find possible guidelines on the application of bona fide inadvertent errors as contained in Section 222 of the TA Act. The term ‗bona fide inadvertent error‘ is evaluated by comparing the term with the characteristics of a good tax system and improvements for the practical execution of the new amendment to the TA Act are suggested. A literature review is used to gain an in-depth understanding of the role and importance of tax penalty provisions. Doctrinal research is also carried out to perform a critical analysis on the meaning of the different components in the term ‗bona fide inadvertent error‘. A comparative analysis between different countries regarding errors being made when dealing with understatements is performed and a normative research approach is followed to critically evaluate the term ‗bona fide inadvertent error‘. The findings of the research study revealed that the term ‗bona fide inadvertent error‘ contained in Section 222 of the TA Act should be defined urgently and that guidelines must be provided by SARS on the application of the new amendment. SARS should also clarify the application of a bona fide inadvertent error in light of the behaviours contained in Section 223 of the TA Act to avoid any confusion. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

Chapter 16 of the Tax Administration Act (28 of 2011) (the TA Act) deals with understatement penalties, which replaced the penalty provisions included under section 76 of the Income Tax Act (58 of 1962) and section 60 of the Value-Added Tax Act (89 of 1991). In the event of an ‗understatement‘, in terms of Section 222 of the TA Act, a taxpayer must pay an understatement penalty as determined by the understatement penalty table which is contained in Section 223 of the TA Act, unless the understatement results from a bona fide inadvertent error. In the Draft Response Document presented by National Treasury and SARS to the Committee on Finance (SCOF) on 11 September 2013, it was stated that SARS would develop guidance in this regard for the use of taxpayers and SARS officials (SARS, 2013d:42). The determining of a bona fide inadvertent error on taxpayers‘ returns as stipulated in Section 222 of the TA Act, as amended in 2013, is a totally new concept in the tax fraternity. It is of utmost importance that this section is applied correctly based on sound evaluation principles and not on professional judgement when determining if the error was indeed the result of a bona fide inadvertent error. This research study focuses on exploring key considerations when determining bona fide inadvertent errors resulting in understatements. The role and importance of tax penalty provisions is explored and the meaning of the different components in the term ‗bona fide inadvertent error‘ critically analysed with the purpose to find a possible definition for the term ‗bona fide inadvertent error‘. The study also compares the provisions of other tax jurisdictions with regards to errors made resulting in tax understatements in order to find possible guidelines on the application of bona fide inadvertent errors as contained in Section 222 of the TA Act. The term ‗bona fide inadvertent error‘ is evaluated by comparing the term with the characteristics of a good tax system and improvements for the practical execution of the new amendment to the TA Act are suggested. A literature review is used to gain an in-depth understanding of the role and importance of tax penalty provisions. Doctrinal research is also carried out to perform a critical analysis on the meaning of the different components in the term ‗bona fide inadvertent error‘. A comparative analysis between different countries regarding errors being made when dealing with understatements is performed and a normative research approach is followed to critically evaluate the term ‗bona fide inadvertent error‘. The findings of the research study revealed that the term ‗bona fide inadvertent error‘ contained in Section 222 of the TA Act should be defined urgently and that guidelines must be provided by SARS on the application of the new amendment. SARS should also clarify the application of a bona fide inadvertent error in light of the behaviours contained in Section 223 of the TA Act to avoid any confusion. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

No description available.

Older adults inadvertently plagiarize more than young adults (McCabe, Smith, & Parks, 2007). One current explanation proposes that this effect can be understood in terms of age-related declines in working and episodic memory (McCabe et al., 2007). The current study tested this hypothesis by placing groups of young and older adult participants under divided attention while performing within the typical experimental paradigm. Results indicated that for some measures, dividing the attention of young adults equated their performance to older adults with full attention. For other measures, older adults still produced more errors. Except for false recall, regression analyses revealed that episodic and working memory accounted for age-related variance in these plagiarism errors. The current findings provide tenuous support for the McCabe et al. (2007) hypothesis and suggest other factors may be at play.

No description available.

Turnitin plagiarism-detection software was operating as a pilot program conducted by the Center for Teaching and Learning in Winter 2007 on the Brigham Young University (BYU) campus. A sample of 6 instructors and 79 student users participated in this evaluation. The evaluation findings show that Turnitin is compatible with the academic honesty environment created by BYU's Honor Code. Turnitin has been effective at detecting intentional and inadvertent plagiarism at BYU. It has also addressed the problem of multiple submissions of the same material. Recommendations are made for promoting Turnitin at the campus and department level. Training tools are proposed for instructors: a FAQ page, an online tutorial, and a set of guidelines for introducing Turnitin to a class.