Abstract Objective Evaluate autonomic function and low-grade inflammation and characterize the correlation between these variables in schoolchildren with obesity living in the Brazilian northeast region. Methods 84 children with obesity and 41 with normal weight were included in this cross-sectional study. Anthropometry, body composition, blood pressure (BP), inflammatory biomarkers, and heart rate variability (HRV) indexes were analyzed in children aged 7 to 11 years. Results children with obesity had increased systolic (p= 0.0017) and diastolic (p= 0.0131) BP and heart rate (p= 0.0022). The children with obesity displayed significantly lower SDNN, RMSSD, NN50, HF (ms), HF (nu), SD1, SD2, and higher LF (ms), LF (nu), LF/HF, SD1/SD2, DFA-α1, and DFA-α2, compared to normal weight. A lower and higher capacity for producing IL-10 (p= 0.039) and IL-2 (p= 0.009), respectively, were found in children with obesity compared to children with normal weight. Although IL-2, IL-4 and IL17A did not correlate with HRV parameters, IL-6 was positively correlated with SDNN, LF (ms) and SD2, TNF-α was positively correlated with LF/HF and SD1/SD2 ratio, and IFN-γ was positively correlated with SDNN, RMMSSD, NN50, LF (ms), HF (ms), SD1, and SD2. Conclusions The findings suggest that children with obesity have impaired autonomic function and systemic low-grade inflammation compared to children within the normal weight range, the inflammatory biomarkers were correlated with HRV parameters in schoolchildren living in the northeastern region of Brazil.

RESUMO: O girassol produz aquênios e óleo de qualidade, além de servir para produção de silagem, forragem e biodiesel. A modelagem de crescimento permite conhecer o padrão de crescimento da cultura e otimizar o manejo. O objetivo deste trabalho foi caracterizar o crescimento da cultivar de girassol Rhino por meio dos modelos Logístico e Gompertz e fazer considerações a respeito do manejo com base em pontos críticos. Os dados utilizados são oriundos de três ensaios de uniformidade com a cultivar de girassol confeiteiro Rhino, conduzidos na área experimental da Universidade Federal de Santa Maria, Campus Frederico Westphalen, na safra 2019/2020. Foram realizadas 14, 12 e 10 avaliações semanais de altura em 10 plantas, respectivamente, no primeiro, segundo e terceiro ensaio. Os dados foram ajustados em função da soma térmica acumulada. Os parâmetros foram estimados por meio do método dos mínimos quadrados ordinários, usando o algoritmo de Gauss-Newton. A qualidade de ajuste dos modelos aos dados foi medida pelo coeficiente de determinação ajustado, critério de determinação de Akaike, critério bayesiano de informação, e por meio da não linearidade intrínseca e paramétrica. Foram determinados os pontos de inflexão (IP), máxima aceleração (MAP), máxima desaceleração (MDP) e desaceleração assintótica (ADP). As análises estatísticas foram realizadas com Microsoft Office Excel® e o software R. Os modelos descreveram de forma satisfatória a curva de crescimento da altura do girassol, fornecendo parâmetros com interpretações práticas. O modelo Logístico apresenta melhor qualidade de ajuste, sendo o mais adequado para caracterização da curva de crescimento. Os pontos críticos estimados fornecem informações importantes para o manejo da cultura. As plantas daninhas devem ser controladas até o MAP. As aplicações de fertilizantes em cobertura devem ser realizadas entre MAP e IP. O ADP é um indicador de maturidade, após atingir este ponto, as plantas podem ser colhidas para a produção de silagem sem perda de volume e qualidade.

ABSTRACT: Sunflower produces achenes and oil of good quality, besides serving for production of silage, forage and biodiesel. Growth modeling allows knowing the growth pattern of the crop and optimizing the management. The research characterized the growth of the Rhino sunflower cultivar using the Logistic and Gompertz models and to make considerations regarding management based on critical points. The data used come from three uniformity trials with the Rhino confectionery sunflower cultivar carried out in the experimental area of the Federal University of Santa Maria - Campus Frederico Westphalen in the 2019/2020 agricultural harvest. In the first, second and third trials 14, 12 and 10 weekly height evaluations were performed on 10 plants, respectively. The data were adjusted for the thermal time accumulated. The parameters were estimated by ordinary least square’s method using the Gauss-Newton algorithm. The fitting quality of the models to the data was measured by the adjusted coefficient of determination, Akaike information criterion, Bayesian information criterion, and through intrinsic and parametric nonlinearity. The inflection points (IP), maximum acceleration (MAP), maximum deceleration (MDP) and asymptotic deceleration (ADP) were determined. Statistical analyses were performed with Microsoft Office Excel® and R software. The models satisfactorily described the height growth curve of sunflower, providing parameters with practical interpretations. The Logistics model has the best fitting quality, being the most suitable for characterizing the growth curve. The estimated critical points provide important information for crop management. Weeds must be controlled until the MAP. Covered fertilizer applications must be carried out between the MAP and IP range. ADP is an indicator of maturity, after reaching this point, the plants can be harvested for the production of silage without loss of volume and quality.

Abstract This study evaluated how Er,Cr:YSGG laser, associated or not with 5% fluoride varnish, influences the surface roughness and volume loss of bovine root dentin submitted to erosive and/or abrasive wear. One hundred and twenty dentin specimens were divided into the groups: without preventive treatment (WPT), 5% fluoride varnish (FV); Er,Cr:YSGG laser irradiation (L), and varnish combined with laser (FV + L). The specimens (n = 10) were subdivided into: 1 = erosion (E); 2 = abrasion (A); and 3 = erosion followed by abrasion (E + A). The erosive solution used was a soft-drink (pH = 2.42 at 4ºC) applied in 5-min cycles twice a day for 10d. Abrasive wear involved brushing for 60s with an electric brush (1,600-oscillations/s) at a load of 2.0N. Surface roughness and volume loss were evaluated using a laser scanning confocal microscope. Roughness data were submitted to one-way ANOVA and Tukey post-hoc test. For volume loss, the Kruskal-Wallis and Dunn’s post-hoc tests were used (α = 5%). The lowest values of roughness were found in the control areas of all subgroups (p > 0.05). In the experimental area, the [(WPT) + (E+A)] subgroup had a significantly higher roughness (5.712 ± 0.163 μm 2 ) than the other subgroups (p < 0.05). The L and (FV + L) groups had statistically similar roughness, regardless of the type of wear. The (FV + L) group had the lowest volume loss, regardless of the type of wear performed: [(FV + L) + (E)] = 7.5%, [(FV + L) + (A) = 7.3%, and [(FV + L) + (E + A)] = 8.1%. The subgroup [(WPT) + (E + A)] had the highest volume loss (52.3%). The proposed treatments were effective in controlling dentin roughness. Laser irradiation can be an effective method to increase root dentin resistance after challenges and limit problems related to non-carious lesions.

Resumo Objetivo Analisar como a precificação dos accruals se configura no mercado brasileiro, isto é, se representa um mispricing de mercado ou fator de risco precificável. Metodologia: Utilizou-se de uma amostra de empresas não financeiras listadas na B3. Para o alcance do objetivo, fez-se uso da metodologia de carteiras, modelos de precificação de ativos e, para testar as hipóteses de fator de risco e mispricing, utilizou-se uma metodologia de regressão em duas etapas (two-stage cross-sectional regression - 2SCSR). Resultados: Os resultados obtidos demonstraram evidências da anomalia dos accruals para as empresas classificadas como pequenas e que as evidências são mais fortes quando se avalia o componente discricionário. A análise de regressões em duas etapas não permitiu constatar que os accruals representam um fator de risco precificável, sugerindo que as evidências de anomalia obtidas para os accruals discricionários são provocadas por erro de precificação do mercado (mispricing). Contribuições: A não rejeição da hipótese do mispricing dos accruals leva a concluir que os preços das ações de empresas pequenas são influenciados pelos resultados contábeis divulgados e que os gestores, ao possuírem incentivos atrelados ao mercado de capitais e incentivos ligados aos lucros podem se utilizar das escolhas contábeis oportunistas com a motivação de maximizar a sua utilidade esperada, ou seja, influenciar o preço das ações por meio das distorções nos lucros.

Abstract Purpose: Analyze how the accruals pricing is configured in the brazilian stock market, that is, if it represents a market mispricing or a risk factor. Design/methodology/approach: We used a sample of non-financial companies listed in B3. To reach the objective, the portfolio methodology, asset pricing models were used, and two-stage cross-sectional regression (2SCSR) was used to test risk and mispricing hypotheses. Findings: The results obtained showed evidence of the accruals anomaly for the companies classified as small and that the evidence is stronger when evaluating the discretionary component. The two-stage cross-sectional regression analysis did not show that accruals represent a risk factor, suggesting that the evidence of anomaly obtained for discretionary accruals is caused by mispricing. Originality/value: Non-rejection of the accruals' mispricing assumption leads to the conclusion that stock prices of small firms are influenced by the accounting results disclosed and that managers, by having capital market and profit incentives related, can use accounting choices opportunists with the motivation to maximize their expected utility, that is, to influence the price of shares through the distortions in profits.

Resumen Esta investigación tuvo como objetivo construir un modelo multicriterio de apoyo a la decisión constructivista, para evaluar el desempeño y el apoyo de las decisiones relacionadas con la gestión de pagos de la Universidad Federal de la Integración Latinoamericana (Unila), en Brasil. Con este fin, hemos seleccionado la metodología multicriterio de apoyo a la decisión constructivista (MCDA-C). Por medio de entrevistas semiestructuradas, se construyeron 17 criterios (indicadores), lo que permite una evaluación general de los resultados e indicó 21,89 puntos (en una escala de 0 a 100). En 6 de los 17 criterios, la Unila tiene un rendimiento inferior de las expectativas del decisor (Jefe de Coordinación de Contabilidad y Finanzas). Con el fin de mostrar cómo el modelo puede apoyar las decisiones de gestión de pagos, se ilustra el proceso de creación de acciones de mejora. El modelo construido ha incorporado aspectos únicos de la Unila y ampliado las posibilidades de evaluación de desempeño y apoyo a decisiones relacionadas con la gestión de pagos, que no estaba previamente en la literatura.

Abstract This research intended to build a multicriteria constructivist decision-making support model to review performance and decision-making support related to payment management at the Federal University of Latin American Integration (UNILA) in Brazil. For this purpose, the Multicriteria Constructivist Decision-Making Support Method (MCDA-C) was selected. Using semi-structured interviews, 17 criteria (indicators) were laid down, which allowed an overall performance assessment and scored 21.89 points (on a 0-100 scale). In six of the 17 criteria, UNILA performs quite below the expectations of the decision-maker (Head of the Accounting and Finance Department). In order to show how the model can support payment management decision-making, the process of creating improvement actions is illustrated. The model created has incorporated unique aspects of UNILA, the expanding possibilities for performance review, and the support related to payment management decision-making, which was not considered in the literature.

Resumo Esta pesquisa teve por objetivo construir um modelo multicritério de apoio à decisão construtivista para a avaliação de desempenho e o apoio das decisões relacionadas à gestão de pagamentos, da Universidade Federal da Integração Latino-Americana (Unila). Para esse objetivo, selecionou-se a metodologia multicritério de apoio à decisão construtivista (MCDA-C). Por meio de entrevistas semiestruturadas, 17 critérios (indicadores) foram construídos, o que permitiu uma avaliação global do desempenho, que indicou 21,89 pontos (em uma escala de 0 a 100). Em 6 dos 17 critérios, a Unila apresenta desempenho aquém das expectativas do decisor (chefe da Coordenadoria de Contabilidade e Finanças). A fim de evidenciar como o modelo pode apoiar as decisões da gestão de pagamentos, ilustrou-se o processo de criação de ações de aperfeiçoamento. O modelo construído incorporou aspectos singulares da Unila e ampliou as possibilidades de avaliação de desempenho e o apoio a decisões relacionadas à gestão de pagamentos, fato não encontrado anteriormente na literatura.

RESUMO Objetivo Descrever e comparar a especificidade de anticorpos IgA de amostras de colostro contra extratos bacterianos de Klebsiella pneumoniae , Staphylococcus aureus , Escherichia coli e Salmonella enteritidis . Métodos As amostras de colostro foram coletadas assepticamente nas primeiras 12 horas após o nascimento por cesariana. A especificidade de IgA contra extratos de bactérias foi analisada por Western blot. Resultados Os achados mostraram proteínas de alto peso molecular frequentemente detectáveis nas amostras. S. aureus foi a bactéria mais encontrada nas amostras (p<0,05). Cerca de 93,8, 56,3, 62,5 e 60,4% das amostras apresentaram IgA reativa a S. aureus , K. pneumoniae , S. enteritidis e E. coli , respectivamente. Aproximadamente 40% das amostras não apresentaram IgA reativa contra K. pneumoniae , S. enteritidis e E. coli. Conclusão A evidência clínica da importância da amamentação para proteção imunológica ao recém-nascido foi consistente com os achados imunológicos observados, uma vez que a maioria das amostras mostrou IgA reativa contra as espécies testadas. A aplicação e o desenvolvimento de imunoterapias durante a gestação, focada nos antígenos frequentemente detectados, poderiam ser importantes instrumentos para aumentar a presença de IgA no colostro.

ABSTRACT Objective To describe e compare the specificity of IgA antibodies against bacteria extract of Klebsiella pneumoniae , Staphylococcus aureus , Escherichia coli , and Salmonella enteritidis . Methods Colostrum samples were aseptically collected in the first 12 hours after C-section delivery. The specificity of IgA against bacteria extracts was analyzed by the Western blot. Results The findings showed proteins of high molecular weight frequently detectable in the samples. S. aureus was the most frequently found bacterium in the samples (p<0.05). Approximately 93.8, 56.3, 62.5 and 60.4% of samples presented IgA reactive to S. aureus , K. pneumoniae , S. enteritidis, and E. coli, respectively. Roughly 40% of samples showed no IgA reactive to K. pneumoniae, S. enteritidis and E. coli . Conclusion Clinical evidence of the importance of breastfeeding for the immune protection of neonates was consistent with the observed immunological findings, since most samples showed IgA reactive against the species tested. The application and development of immunotherapies during pregnancy, focused on frequently detected antigens, could be an important tool to enhance the presence of IgA in colostrum.

RESUMO Objetivo: Analisar o impacto dos lucros e fluxos de caixa extremos na sua própria persistência, value relevance e na qualidade dos accruals das empresas com ações negociadas no Brasil. Originalidade/lacuna/relevância/implicações: O estudo contribui analisando os lucros e fluxos de caixa extremos. Por alterarem de modo não típico o resultado do período em que ocorrem, sugere-se que o estudo dos seus comportamentos e impactos na qualidade das informações divulgadas pelas empresas tende a contribuir com a tomada de decisões ótimas no mercado de capitais. Principais aspectos metodológicos: Analisou-se uma amostra das empresas de capital aberto negociadas na BM&FBovespa durante o período de 2005 a 2014, com estimações realizadas por meio de regressão quantílica. Síntese dos principais resultados: Os principais resultados apontaram que os fluxos de caixa são mais persistentes que os lucros, este sendo menos persistente dado o seu componente "accruals". Tem-se que os valores extremos, tanto dos lucros quanto dos fluxos de caixa, afetam a persistência de tais variáveis, de efeito mais acentuado negativamente nos fluxos de caixa. E por fim, acerca da qualidade dos accruals, observou-se que valores extremos de accruals afetam negativamente essa medida, pois altera significantemente o patamar do desvio padrão dos quantis extremos, em comparação aos quantis moderados. Principais considerações/conclusões: Observou-se que a presença de valores extremos das variáveis foco desta pesquisa influencia negativamente na qualidade das informações no mercado, reduzindo seu poder preditivo e consequentemente, sua relevância; além de que foi possível observar que as informações dessas duas métricas são incrementais no que tange ao conteúdo informativo, quando há o controle dos itens extremos.

ABSTRACT Purpose: To analyze the impact of extreme earnings and cash flows on the persistence, value relevance, and accruals quality of Brazilian public firms. Originality/gap/relevance/implications: The present study contributes to the literature by analyzing extreme earnings and cash flows. Because they change the results of the period in which they occur in an unusual manner, this study suggests that studying their behaviors and impacts on the quality of the information disclosed by companies tends to contribute to optimal decision making in the capital market. Key methodological aspects: The analyzed sample comprised non-financial public companies traded on the BM&FBovespa stock exchange from 2005 to 2014, with estimates made using quantile regression. Summary of key results: The main results indicate that cash flows are more persistent than earnings because the accruals component of the latter makes them less persistent. Extreme values of both earnings and cash flows affect the persistence of these variables, with a strong and negative effect on cash flows. Finally, extreme values of accruals negatively affect accruals quality because, compared to moderate quantiles, they significantly alter the standard deviation of extreme quantiles. Key considerations/conclusions: The presence of extreme values in this study's focus variables negatively influenced market information quality, reducing its predictive power and, consequently, its relevance. Furthermore, controlling for extreme values, it was possible to observe the incremental information content of these two metrics.

RESUMEN Objetivo: Analizar el impacto de los beneficios y flujos de caja extremas en su propia persistencia, value relevance y la calidad de las acumulaciones de las empresas con acciones negociadas en la bolsa de valores brasileña. Originalidad/laguna/relevancia/implicaciones: El trabajo contribuye analizando los beneficios y flujos de caja extremas. Ellos alteran los resultados en el período en que ocurren, en esos casos se sugiere el estúdio del comportamento y los impactos em la calidad de las informaciones difundidas por las empresas hán tendido a contribuir com la tomada de buenas deciosiones el la bolsa de valores. Principales aspectos metodológicos: Há sido analizada uma muestra de empresas con negociación en la BM&FBovespa en el periodo que va de 2005 a 2014, con estimaciones realizadaz por médio de regresiones cuantilicas. Síntesis de los principales resultados: Los principales resultados apontam que los flujo de cajá son más persistentes que los beneficios, que es menos persistente ya que tiene um componente "accruals". Los valores extremos, tanto los beneficios y los flujos de caja, afectar a la persistencia de estas variables, con efecto negativo más intenso en el flujos de caja. Después de todo, la calidad de los "accruals" són negativamente afectadas por los valores extremos porque se cambia el nível de la desviación estándar de los cuantiles extremos, en comparación a los cuantiles moderados. Principales consideraciones/conclusiones: Se hán observado que la presencia de valores extremos de las variables foco de esta investigación influencian negativamente la calidad de las informaciones de mercado, reduziendo el poder predictivo, así como su significacion; además fué possible observar que las informaciones de esas dós mediciones són solamente incrementales com respecto al contenido informativo, cuando hay control de los elementos extremos.

Neste estudo propôs-se caracterizar os motivos que levaram os idosos à consulta médica e as condutas adotadas na Estratégia Saúde da Família, com ênfase nos aspectos relacionados à saúde mental, bem como identificar a prevalência de transtornos mentais e comparar com a abordagem descrita nas condutas médicas. Estudo descritivo e transversal, realizado com 219 idosos, por meio de análise dos prontuários e aplicação do Self Response Questionnaire (SRQ-20). Os 219 idosos tiveram uma média de três consultas/ano, 42,3% dos motivos da consulta foram para obter receita médica e 70,9% das condutas foram de prescrições de medicamentos. Houve oito encaminhamentos para os serviços especializados em saúde mental. Os medicamentos psiquiátricos mais prescritos foram os ansiolíticos (55%) e antidepressivos (29,7%). Escores do SRQ-20 acima de sete estiveram presentes em 19,6% dos idosos. Grande parte dos problemas não é detectada e nem sempre se seguem medidas adequadas. Cabe maior investimento nos fluxos e na definição de critérios de atendimento a essa população.

The aims of the present study were to characterize the reasons for medical appointments and treatment procedures of elderly people in the Estratégia Saúde da Família ("Family Health Strategy") (ESF), with emphasis on mental health, as well as to identify the prevalence of common mental disorders, and compare this with the approaches described in medical records. A descriptive and cross-sectional study of 219 elderly persons was performed by reviewing medical records and applying a Self-Response Questionnaire (SRQ-20). For this population the average number of appointments per year was three, 42.3% of appointments were to obtain a medical prescription, and 70.9% of medical procedures involved the provision of medical prescriptions. There were eight referrals to specialized mental health services. The most prescribed psychiatric drugs were anxiolytics (55%), and antidepressants (29.7%). A total of 19.6% of the elderly persons had scores above seven in the SRQ-20. It was observed that a large proportion of mental disorders were not detected, and there was a failure in the procedures adopted. More investment in patient flow and the definition of assistance criteria for this population is required.

Abstract The objective of this study was to evaluate the effects of diode laser and a desensitizing dentifrice on dentin permeability. Fifty-two root dentin fragments were obtained (5 × 5mm) and treated with 24% EDTA gel. The samples were divided into 4 groups (n = 13): G1, control (no treatment); G2, diode laser (λ = 908 nm, 1.5 W, continuous mode, 20s); G3, application of abrasive dentifrice for 1 minute (Elmex Sensitive Professional (International Gaba); and G4, application of abrasive dentifrice for 1 minute followed by irradiation with diode laser. Ten samples per group were immersed in 2% methylene blue solution for 4h. The specimens were washed, longitudinally sectioned, observed under optical microscopy, photographed and assessed based on the degree of dye leakage. The remaining samples were observed under scanning electron microscopy (SEM). The leakage data were subjected to ANOVA test, followed by Tukey’s t-test (α = 5%). Groups 2, 3 and 4 showed less dye penetration than the control group (p < 0.05), but were similar among each other. SEM images showed that dentinal tubules were open in G1, and fused and occluded in G2. Group 3 showed dentinal tubules that were occluded by the metal ions from the toothpaste. G4 presented similar characteristics to G3, and the presence of fused dentin. The diode laser and the dentifrice were effective in reducing dentinal permeability, and the combination of the two treatments did not show better results than either one used alone.

RESUMO O objetivo deste estudo é mostrar que o modelo de negócio das empresas de capital aberto do mercado brasileiro, que são gestoras de imóveis, explica suas escolhas contábeis de mensuração das propriedades para investimento. Para tal, foram estudadas as cinco principais empresas brasileiras gestoras de propriedades para investimento com base em metodologia que triangulou pesquisa documental, entrevistas semiestruturadas e análise de consistência. Os resultados da análise dos dados secundários da pesquisa documental das duas maiores empresas brasileiras do setor de exploração de imóveis (uma optante pelo valor justo e uma pelo custo), junto com os resultados das entrevistas com os principais agentes internos e externos das empresas, envolvidos direta ou indiretamente nas escolhas de mensuração de propriedades para investimento, indicaram que o modelo de negócio diferenciado das empresas explica suas distintas escolhas contábeis de mensuração das propriedades para investimento. Para dar consistência a esses achados, foram analisados posteriormente os modelos de negócios das três maiores empresas brasileiras gestoras de propriedades para investimento seguintes (duas optantes pelo valor justo e uma optante pelo custo), confrontando-os com suas escolhas contábeis. Observou-se que há consistência entre os modelos de negócios e as escolhas contábeis, corroborando os resultados anteriores. Embora a generalização dos resultados não seja possível em função da pequena quantidade de empresas estudadas e do setor específico, as evidências indicam que as escolhas contábeis podem ser explicadas por um conjunto integrado de fatores considerados isoladamente na literatura. A existência de vários fatores que interagem entre si e explicam as escolhas contábeis, em detrimento de fatores isolados, pode contribuir para a ampliação do conhecimento nessa temática.

ABSTRACT The objective in this study is to show that the business model of publicly traded real estate management companies in the Brazilian market explains their accounting choices to measure the investment properties. Therefore, the five main Brazilian investment property managers were studied, based on a method that triangulated documentary research, semistructured interviews and consistency analysis. The results of the analysis of the secondary data from the documentary research of the two main Brazilian companies in the real estate exploitation sector (one of which chose the fair value and the other the cost), together with the results of the interviews with the companies’ main internal and external agents direct or indirectly involved in the measuring choices of investment properties, indicated that the companies’ distinguished business model explains their distinct accounting choices to measure the investment properties. To enhance the consistency of these findings, next, the business models of the three consecutive largest Brazilian investment property managers were analyzed (two of which chose the fair value and one the cost), confronting them with their accounting choices; consistency was observed between the business models and the accounting choices, in accordance with earlier results. Although generalization of the results is not possible due to the small number of companies studied and the specific sector, evidence indicates that an integrated set of factors, which are considered in isolation in the literature, can explain the accounting choices. Several mutually interacting factors that explain the accounting choices, to the detriment of isolated factors, can contribute to expand the knowledge on this theme.

The use of erbium lasers to prevent caries in enamel has shown positive results. However, it is not known if Er,Cr:YSGG laser can also be used to increase acid resistance of root dentine, which is another dental tissue susceptible to the action of cariogenic bacteria. Objective: To analyze the effects of the Er,Cr:YSGG laser (λ=2.78 μm, 20 Hz) irradiation associated with 2% neutral sodium fluoride (NaF) to prevent root dentin demineralization. Material and Methods: One hundred human root dentin samples were divided into 10 groups (G) and treated as follows: G1: no treatment; G2: NaF; G3: laser (4.64 J/cm2) with water cooling (WC=5.4 mL/min); G4: laser (4.64 J/cm2) without WC; G5: laser (8.92 J/cm2) with WC; G6: laser (8.92 J/cm2) without WC; G7: laser (4.64 J/cm2) with WC and NaF; G8: laser (4.64 J/cm2) without WC and NaF; G9: laser (8.92 J/cm2) with WC and NaF; G10: laser (8.92 J/cm2) without WC and NaF. The NaF gel was applied alone or after 4 min of irradiation. After 14 days of acid challenge, the samples were sectioned and the Knoop microhardness (KHN) test was done at different depths (30, 60, 90 and 120 μm) from the outer dentin surface. Data were analyzed by one-way ANOVA and Fisher’s test (α=5%). Results: The results showed that G8 and G10 presented higher KHN than the G1 for the depths of 30 and 60 μm, indicating an increase of the acid resistance of the dentin in up to 35% (p<0.05). Conclusions: The use of Er,Cr:YSGG laser irradiation at 4.64 J/ cm2 and 8.92 J/cm2 without water cooling and associated with 2% NaF can increase the acid resistance of human root dentin.

The needs to comply with an increasingly competitive international market lead industries to some innovative solutions, such as the use of robotic arms as machine tools. Although these solutions present some well known drawbacks, there are some advantages and niches of application where success is possible. The present work investigates the use of such pieces of equipment to machine aluminum alloys AA2024 applying high speed machining (HSM) technique, assessing surface finishing as a function of different orientation angles between end mill and machined surface. It also tests the best condition to machine foam for prototyping applications. Results indicate that the directions close to the normal are the best compromises because of dynamic stability of the robot arm structure and roughness as low as 4 µm Ra are possible to be achieved in aluminum alloys. A complex shape such as a semi sphere can be easily machined in foam for rapid and accurate prototype machining. Surface finishing can be very smooth and well suitable for industrial applications in such materials.

The present work reports a comparative study of cemented carbides of compositions WC-6Co, WC-10Co, WC-20Co, WC-6Co-6Ni and WC-12Ni-6Co. The purpose was to study the powder metallurgical production process of these compositions starting from a commercial WC-6Co powder, obtaining the desired compositions by mass balance with pure Co and pure Ni powders. During the process steps mixing, milling, compacting and sintering the powders were described by its apparent density, green density, shrinkage and sintered density. Lower densities were observed in composites with higher binder content. The process was monitored by scanning electron microscopy and EDS analysis to evaluate the homogeneity of the powders, to detect contaminations by the process and to characterize the microstructure of the sintered materials. A finer microstructure was found when the binder contained Ni. Potentiodynamic polarization tests in sulfuric acid revealed pseudo-passive behavior for all the tested hard metals.

As proposições seminais de Modigliani e Miller iniciaram um campo novo de estudos na moderna teoria de finanças. Com o passar do tempo, suas premissas básicas foram sendo relaxadas, de tal sorte que atualmente são raras as situações em que podem ser aplicadas plenamente, obtendo resultados satisfatórios e consistentes. Por outro lado, pelo fato de esse conjunto simples de proposições ter-se tornado mundialmente conhecido e de fácil aplicação, acabou sendo adotado como receita geral para a avaliação de empresas. Todavia, em situações em que não existe viés de metodologia, os valores resultantes de avaliação de empresa por metodologias tradicionais são herméticos, não possibilitando a análise e administração dos elementos individuais que compõem o valor da firma e do capital próprio. Para se evitar esse tipo de hermetismo na avaliação de empresas, metodologia alternativa de avaliação de empresa é aqui deduzida analiticamente, em que é possível a identificação do valor dos ativos, independentemente da sua forma de financiamento; além disso, são identificados o valor do ganho que a dívida pode proporcionar para o acionista, o benefício fiscal da dívida e a perda de valor do ativo e do benefício fiscal da dívida pelo acréscimo de risco do capital próprio em função de estrutura de capital alavancada. Portanto esse trabalho é teórico.

The seminal propositions by Modigliani and Miller started a new study area in modern finance theory. Over time, their basic assumptions were relaxed, to the extent that, nowadays, situations in which they can be fully applied, with consistent and satisfactory results, are rare. On the other hand, as this simple set of propositions became known worldwide and was easily applicable, it was adopted as a rule of thumb for general enterprise valuation. However, in situations without methodological bias, the resulting enterprise values obtained by traditional methodologies are abstruse and do not allow for the analysis and management of the individual values that make up the firm and own capital values. In order to avoid this kind of abstruseness in company valuation, this study theoretically deducts an alternative valuation methodology, which permits the identification of assets' value independently of their financing; moreover, we identify the gain on debt value that the debt provides to the shareholders, the debt tax shield and the value loss of assets and tax shield due to the increase in shareholder risk because of the leverage capital structure.