ABSTRACT Background: Ocular toxoplasmosis is the leading cause of infectious posterior uveitis worldwide, accounting for 30-50% of all cases in immunocompetent patients. Conventional treatment is associated with adverse effects and does not prevent recurrence. Intravitreal drug administration can improve disease outcomes and reduce side effects. Herein, we conducted a systematic review and meta-analysis on the efficacy of intravitreal injections for treating ocular toxoplasmosis. Methods: The systematic search was conducted using PubMed, SciELO, and Google Scholar with the descriptors “ocular toxoplasmosis” AND “intravitreal”. We analyzed studies that met the inclusion criteria, i.e., experimental cases in patients treated intravitreally for ocular toxoplasmosis. Considering the systematic review, we focused on the number of intravitreal injections, the therapeutic drug class, and the presence of preexisting conditions. To assess the efficacy of intravitreal injections, a meta-analysis was performed using visual acuity, side effects, disease recurrence, and inflammatory responses as variables. Results: Intravitreal injection-induced side effects were rarely observed (0.49% [0.00, 1.51%] ). The use of antiparasitic and anti-inflammatory drugs afforded improved visual acuity (99.81% [98.60, 100.00%]) and marked effectiveness in treating ocular toxoplasmosis. Conclusions: Intravitreal injections may facilitate the successful treatment of ocular toxoplasmosis. However, clinicians should carefully evaluate the presence of preexisting conditions for ocular toxoplasmosis or previous diseases, as these can impact the decision to administer intravitreal injections.

Resumo O artigo analisa fatores associados à descontinuidade do orçamento participativo (OP) em municípios brasileiros acima de 50 mil habitantes no período entre 2000 e 2016. A pesquisa foi analisada pela estimação de modelos econométricos com foco em variáveis explicativas políticas e pela propensão do ambiente local à participação. Os resultados indicam que a descontinuidade está associada positivamente com a troca do partido do prefeito municipal entre as eleições, a despeito da ideologia do partido; positivamente com a troca da ideologia do partido do prefeito, com a entrada de partidos de esquerda; negativamente com a entrada de partidos com outras ideologias; e positivamente com a troca entre partidos de esquerda. A descontinuidade não apresentou efeito com a troca entre partidos com outras ideologias. Os resultados indicam fatores locais e contextuais explicativos para a descontinuidade do OP, permitindo direcionar desenho de políticas públicas participativas e levantando reflexividade sobre mecanismos que devem ser adotados localmente para que não ocorra a descontinuidade, além de contribuir para a literatura ao demonstrar a associação entre a descontinuidade com a troca de partidos da esquerda, o que pode suscitar pesquisas futuras, dado que o resultado não era esperado.

Abstract The article analyzes the factors associated with the discontinuation of participatory budgeting (PB) in Brazilian municipalities with more than 50,000 inhabitants between 2000 and 2016. We used econometric models to estimate PB’s discontinuation based on political explanatory variables and people’s local participation. The results indicate that discontinuation is associated: (i) positively with the election of a different local government, regardless of the winning party’s ideology; (ii) positively with the election of a local government with a left-wing ideology’; (iii) negatively with the election of a non-left-wing local government; (iv) positively with the election of a left-wing local government replacing another left-wing government. Changes in local government where other non-left-wing parties replace non-left-wing parties had no significant effect on discontinuation. The results contribute to our knowledge by showing the local and contextual factors that explain the discontinuation of participatory budgeting; this should help guide the design of participatory public policies and allow practitioners to reflect on the mechanisms that could be adopted locally to avoid discontinuation. The article also contributes to the literature by demonstrating the association between discontinuation and changes in left-wing local governments, which may prompt future research, given the unexpected result.

Resumen El artículo analizó factores asociados a la discontinuidad del presupuesto participativo (PP) en municipios brasileños con más de 50.000 habitantes, en el período 2000-2016. La discontinuidad se analizó mediante la estimación de modelos econométricos con enfoque en variables políticas explicativas y la propensión del entorno local a participar. Los resultados indican que la discontinuidad se asocia: (i) positivamente con el cambio de partido del alcalde entre elecciones, independientemente de la ideología del partido; (ii) positivamente con el cambio de ideología del partido de la alcaldía, con la entrada de partidos de izquierda; (iii) negativamente con la entrada de partidos con otras ideologías; (iv) positivamente con el intercambio entre partidos de izquierda. La discontinuidad no tuvo efecto con el intercambio entre partidos con otras ideologías. Los resultados contribuyen al señalar factores locales y contextuales que explican la discontinuidad del PP, permitiendo orientar el diseño de políticas públicas participativas y planteando la reflexión sobre los mecanismos que deben ser adoptados localmente para que no ocurra la discontinuidad. También contribuye a la literatura al demostrar la asociación entre la discontinuidad y el intercambio de partidos de izquierda, lo que puede impulsar futuras investigaciones, dado que el resultado no era el esperado.

Abstract In the hospital environment, postoperative pain is a common occurrence that impairs patient recovery and rehabilitation and lengthens hospitalization time. Racemic bupivacaine hydrochloride (CBV) and Novabupi® (NBV) (S (-) 75% R (+) 25% bupivacaine hydrochloride) are two examples of local anesthetics used in pain management, the latter being an alternative with less deleterious effects. In the present study, biodegradable implants were developed using Poly(L-lactide-co-glycolide) through a hot molding technique, evaluating their physicochemical properties and their in vitro drug release. Different proportions of drugs and polymer were tested, and the proportion of 25%:75% was the most stable for molding the implants. Thermal and spectrometric analyses were performed, and they revealed no unwanted chemical interactions between drugs and polymer. They also confirmed that heating and freeze-drying used for manufacturing did not interfere with stability. The in vitro release results revealed drugs sustained release, reaching 64% for NBV-PLGA and 52% for CBV-PLGA up to 30 days. The drug release mechanism was confirmed by microscopy, which involved pores formation and polymeric erosion, visualized in the first 72 h of the in vitro release test. These findings suggest that the developed implants are interesting alternatives to control postoperative pain efficiently.

RESUMO Introdução: O TRAM (retalho do músculo reto abdominal transverso) manteve-se o método mais utilizado de reconstrução autóloga de mama ao longo dos últimos 30 anos. Descrito pela primeira vez por Holmström, o retalho permite a reconstrução mamária com tecido análogo, proporcionando aparência e consistência natural e resultados duradouros. A reconstrução da parede abdominal do defeito instalado após a transposição do retalho é um grande desafio e não há consenso sobre qual é a forma para elevação ou fechamento do retalho da parede abdominal. O artigo tem como objetivo apresentar um método prático para reconstruções de parede abdominal, visando diminuir a morbidade em pacientes submetidos à reconstrução de mama com TRAM. Métodos: Esse é um trabalho descritivo de uma técnica sistemática de reconstrução de parede abdominal com utilização de tela de propileno. Resultado: Aplicada a técnica teremos uma parede abdominal coberta com uma tela de polipropileno, totalmente fixa e bem adaptada, foi realizada a sistematização na reconstrução de parede abdominal após reconstrução com TRAM que se caracteriza por ser de fácil reprodução e aplicabilidade. Conclusão: A técnica se mostra uma boa alternativa em reconstruções de parede abdominal para o cirurgião, sistematizando a adaptação da tela de polipropileno.

ABSTRACT Introduction: Tram (transverse abdominal rectum flap) has remained the most used autologous breast reconstruction method over the last 30 years. First described by Holmström, the flap allows breast reconstruction with analogous tissue, providing natural appearance and consistency and lasting results. Reconstruction of the abdominal wall of the defect installed after flap transposition is a major challenge, and there is no consensus on the form for elevation or closure of the abdominal wall flap. The article aims to present a practical method for abdominal wall reconstructions to reduce morbidity in patients undergoing breast reconstruction with TRAM. Methods: This is a descriptive work of a systematic abdominal wall reconstruction technique using propylene mesh. Result: Once the technique is applied, we have an abdominal wall covered with polypropylene fabric, fully fixed and well adapted. The systematization of abdominal wall reconstruction after reconstruction with TRAM was performed, which is characterized by being easy to reproduce and applicable. Conclusion: The technique is a good alternative in abdominal wall reconstructions for the surgeon, systematizing polypropylene mesh adaptation.

Resumo O interesse no gerenciamento de riscos tem crescido continuamente, fortalecido pela disseminação de modelos internacionais. Na administração pública federal brasileira, o uso da gestão de riscos é recente e encontra-se em expansão. Esta pesquisa analisou como modelos internacionais de gerenciamento de riscos corporativos são adotados pelas normas e orientações do Governo Federal. Aplicam-se os conceitos de forças coercitivas, normativas e miméticas da teoria neoinstitucional e observa-se a presença de conceitos das normas internacionais na normativa brasileira. Aplicou-se a análise de conteúdo em documentos, entrevistas, normas e palestras, a fim de identificar traços do modelo do Comitê das Organizações Patrocinadoras de Treadway (Committee of Sponsoring Organizations of the Treadway Commission [COSO]) para Gerenciamento de Riscos Corporativos (Enterprise Risk Management [ERM]), conhecido como modelo “COSO ERM”, e do modelo da Organização Internacional de Normalização (International Organization for Standardization [ISO]), conhecido como Norma ISO 31000:2009, adotados por sua relevância. Os resultados identificam que importantes atores exercem pressões para adoção dos modelos internacionais, como os próprios organismos internacionais, associações profissionais e órgãos públicos, em especial aqueles ligados à auditoria governamental. Apesar da forte influência verificada, a estruturação das normas permite a manutenção da autonomia nacional e sua customização no contexto das organizações.

Abstract The issue of risk management has gained attention in the field of administration due to the dissemination of international frameworks. In Brazilian federal public administration, risk management is a recent and expanding practice. This research analyzes how international corporate risk management frameworks have been adopted by the federal government through regulations and guidelines. The study adopts the concepts of coercive, normative, and mimetic forces from the neo-institutional theory, and examines the presence of international norms in the Brazilian regulations. Through a qualitative approach, content analysis in documents, norms, interviews, and seminars was used to identify traits of the COSO ERM and ISO 31000/2009 frameworks, which were chosen based on relevance. Results identify important actors pushing for the use of international frameworks, such as international organizations, professional associations, and public agencies, especially those related to government audits. Despite the strong international influence, the Brazilian norms are adapted to the organizations’ context and allowing the maintenance of national autonomy.

Resumen El interés en la gestión de riesgos ha crecido de manera constante, fortalecido por la difusión de modelos internacionales. En la administración pública federal de Brasil, el uso de la gestión de riesgos es reciente y se está expandiendo. Esta investigación analiza cómo las normas y directrices del gobierno federal adoptan los modelos internacionales de gestión de riesgos corporativos. Siguiendo la teoría neoinstitucional, se investigó la exposición a fuerzas coercitivas, normativas y miméticas, y la presencia de conceptos de normas internacionales en la reglamentación brasileña. Se utilizó el análisis de contenido en documentos, normas, entrevistas y seminarios para identificar los rasgos de los modelos COSO ERM e ISO 31000/2009, adoptados por su relevancia. Los resultados identifican actores importantes que ejercen presión para la adopción de modelos internacionales, como organizaciones internacionales, asociaciones profesionales y agencias públicas, especialmente las vinculadas a la auditoría gubernamental. A pesar de la fuerte influencia, la estructuración de estándares permite el mantenimiento de la autonomía nacional y su personalización en el contexto de las organizaciones.

Angiogenesis is the formation of new blood vessels from preexisting vasculature. Uncontrolled angiogenesis is associated with progression of several ocular pathologies, such as diabetic retinopathy and macular degeneration. Thus, the inhibition of this process consists in an interesting therapeutic target. Corosolic acid (CA) is a natural derivative of ursolic acid, found in many medicinal herbs and exhibits numerous biological properties, including the antiangiogenic activity. The present study reports the production of CA-loaded poly d,l-lactidecoglycolide acid (PLGA) devices by melt technique. HPLC-UV method was developed and validated to evaluate the uniformity and the release profile of the developed systems. The devices were also characterized by Fourier transform infrared spectroscopy, thermal analysis, and scanning electron morphology. It was studied the antiangiogenic activity of the CA-polymer system, using an in vivo model, the chorioallantoic membrane assay (CAM). CA was dispersed uniformly in the polymer matrix and no chemical interaction between the components of the formulation was verified. The implants presented a sustained release of the drug, which was confirmed by the morphological study and demonstrated an antiangiogenic activity. Therefore, the developed delivery system is a promising therapeutic tool for the treatment of ocular diseases associated with neovascularization or others related to the angiogenic process.

Neuroimmune interactions underlying the development of pain sensitization in models of neuropathic pain have been widely studied. In this study, we evaluated the development of allodynia and its reduction associated with peripheral antineuroinflammatory effects induced by a dexamethasone-loaded biodegradable implant. Chronic constriction injury (CCI) of the sciatic nerve was performed in Wistar rats. The electronic von Frey test was applied to assess mechanical allodynia. The dexamethasone-loaded implant was placed perineurally at the moment of CCI or 12 days after surgery. Dorsal root ganglia (DRG; L4-L5) were harvested and nuclear extracts were assayed by Western blot for detection of nuclear factor (NF)-κB p65/RelA translocation. Dexamethasone delivered from the implant delayed the development of allodynia for approximately three weeks in CCI rats when the implantation was performed at day 0, but allodynia was not reversed when the implantation was performed at day 12. NF-κB was activated in CCI rat DRG compared with naïve or sham animals (day 15), and dexamethasone implant inhibited p65/RelA translocation in CCI rats compared with control. This study demonstrated that the dexamethasone-loaded implant suppresses allodynia development and peripheral neuroinflammation. This device can reduce the potential side effects associated with oral anti-inflammatory drugs.

Abstract Background: The great diversity of molecules found in spider venoms include amino acids, polyamines, proteins and peptides, among others. Some of these compounds can interact with different neuronal receptors and ion channels including those present in the ocular system. To study potential toxicity and safety of intravitreal injection in rabbits of LyeTx I b, a synthetic peptide derived from the toxin LyeTx I found in venom from the spider Lycosa eritrognatha and to evaluate the angiogenic activity on a CAM model. Methods: ARPE-19 cells were treated with LyeTx I b (0.36; 0.54; 0.72; 2.89; 4.34 or 9.06 μM). In this study, New Zealand rabbits were used. LyeTx I b (2.89 μM) labeled with FITC dissolved in PBS, or only PBS, were injected into vitreous humor. Electroretinogram (ERG) was recorded 1 day before injection and at 7,14 and 28 days post-injection. Clinical examination of the retina was conducted through tonometer and eye fundus after ERG. Eyes were enucleated and retinas were prepared for histology in order to assess retinal structure. CAMs were exposed to LyeTx I b (0.54; 0.72; 2.17 or 2.89 μM). Results: ARPE-19 cells exposed to LyeTx I b showed cell viability at the same levels of the control. The fluorescence of LyeTx I b labeled with FITC indicated its retinal localization. Our findings indicate ERG responses from rats injected in the eye with LyeTx I b were very similar to the corresponding responses of those animals injected only with vehicle. Clinical examination found no alterations of intraocular pressure or retinal integrity. No histological damage in retinal layers was observed. CAM presented reduced neovascularization when exposed to LyeTx I b. Conclusions: Intravitreal injection of LyeTx I b is safe for use in the rabbit eye and prevents neovascularization in the CAM model, at Bevacizumab levels. These findings support intravitreal LyeTx l b as a good candidate to develop future alternative treatment for the retina in neovascularization diseases.

RESUMO Objetivos: Avastin® (bevacizumabe) é um anticorpo monoclonal inibidor do fator de crescimento endotelial de vasos (VEGF) utilizado "off-label" por meio de administração intravítrea para o tratamento de doenças oculares. A sua aplicação clínica associada ao custo-benefício do medicamento gerou uma demanda para seu fracionamento em frascos de dose única para utilização pela via intraocular. No entanto, a segurança do fracionamento do anticorpo em frascos de dose única ainda é alvo de discussão. Neste trabalho, a estabilidade e a eficácia do Avastin® fracionado em frascos ou ampolas de vidro de dose unitária por farmácias de manipulação do mercado foram avaliadas. Métodos: As técnicas de eletroforese em gel de poliacrilamida (PAGE), cromatografia por exclusão de tamanho (SEC), espalhamento dinâmico da luz (DLS) e turbidimetria foram empregadas para avaliar a formação de agregados de diferentes tamanhos. Alterações na atividade biológica do bevacizumabe foram estudadas utilizando ELISA. Resultados: Amostras referência e do bevacizumabe fracionado apresentaram resultados semelhantes quando analisado por gel de poliacrilamida. Por cromatografia por exclusão de tamanho, um pequeno aumento na quantidade de agregados de alta massa molar seguido de uma redução nos monômeros do bevacizumabe foram observados para as amostras das três farmácias de manipulação quando comparado ao referência. A comparação dos cromatogramas mostrou uma quantidade de redução do monômero inferior a 1% para todas as amostras fracionadas. Por espalhamento dinâmico da luz e turbidimetria, não foram detectados agregados de proteína na faixa de tamanho de micrômetro e nanômetro. No ensaio de eficácia, o bevacizumabe fracionado preservou sua função biológica pois apresentou menos de 3% de perda na capacidade de ligação ao VEGF quando comparado ao referência. Conclusão: Este estudo sugere que o bevacizumabe se mantem estável após fracionamento em ampolas e frascos de vidro de dose unitária pois não foram observadas agregação e/ou fragmentação de proteínas e perda de atividade biológica em quan tidades significativas.

ABSTRACT Purpose: Avastin® (bevacizumab) is an anti-vascular endothelial growth factor (VEGF) monoclonal antibody given as an off-label drug by intravitreal administration for treatment of ocular diseases. The drug's clinical application and its cost-benefit profile has generated demand for its division into single-use vials to meet the low volume and low-cost doses necessary for intraocular administration. However, the safety of compounding the drug in single-use vials is still under discussion. In this study, the stability and efficacy of Avastin® repacked in individual single-use glass vials and glass ampoules by external compounding pharmacies were evaluated. Methods: Polyacrylamide gel electrophoresis (PAGE), size-exclusion chromatography (SEC), dynamic light scattering (DLS), and turbidimetry were selected to detect the formation of aggregates of various sizes. Changes in bevacizumab biological efficacy were investigated by using an enzyme-linked immunosorbent assay (ELISA). Results: Repacked and reference bevacizumab showed similar results when analyzed by PAGE. By SEC, a slight increase in high molecular weight aggregates and a reduction in bevacizumab monomers were observed in the products of the three compounding pharmacies relative to those in the reference bevacizumab. A comparison of repacked and reference SEC chromatograms showed that the mean monomer loss was ≤1% for all compounding pharmacies. Protein aggregates in the nanometer- and micrometer-size ranges were not detected by DLS and turbidimetry. In the efficacy assay, the biological function of repacked bevacizumab was preserved, with <3% loss of VEGF binding capacity relative to that of the reference. Conclusion: The results showed that bevacizumab remained stable after compounding in ampoules and single-use glass vials; no significant aggregation, fragmentation, or loss of biological activity was observed.

The influence of NaCl salt in the hydration of the Portland cement paste class G was studied using a Non Conventional Differential Thermal Analysis (NCDTA) on the first 24 hours of cement hydration. The mass of salt used corresponds to 0, 5, 10, 15 and 20% of mass of water used in the preparation of the pastes. The water/cement ratio (w/c) remained constant, being 0.46, and the pastes final volume was 99.9mL. Applying a deconvolution method to separate overlapped NCDTA peaks it was possible to estimate the energy released during the different stages of hydration and the effect of salt in cement hydration process. The presence of up to 10% of salt accelerated the hydration process and increased the hydration of C3S and C3A, while the 20% of the salt causes a delayed hydration and decreased the hydration of C3S and C3A. Futhermore, cement pastes with the same percentages of NaCl and with different hydration times were evaluated by Thermogravimetry (TG), Derivative Thermogravimetry (DTG) and Differential Thermal Analysis (DTA). After 28 days the presence of salt caused a greater increase in the formation of hydrated products.

This study investigated the adjuvant potential of W/O/W multiple emulsions and microemulsions, comparing them with traditional aluminum hydroxide and oil-in-water emulsion adjuvants against bluetongue vaccine (BTV). Local inflammatory reactions were assessed in rabbits by measuring the temperature of the animals and the skin thickness at the site of application. Antibodies titers were determined by serum-neutralization test. Histological analyses of lesions at the site of adjuvants application were done. Results showed that multiple emulsion and microemulsion maintained their stability even in the presence of complex components and presented adequate characteristics for subcutaneous administration. They were able to induce immune response against BTV, but it was smaller than the traditional adjuvants. Despite microemulsion adjuvant showed lower antibodies titre, it was easier to prepare more stable at 4°C and it was the only one that did not induce any local reaction.

PURPOSE: To compare the degree of neural regeneration in rats upon interposition of autologous nerve graft, autogenous vein, glycerol-preserved autogenous vein, and glycerol-preserved allogeneic vein using qualitative and quantitative histological analyses as well as functional assessments. METHODS: Peroneal nerves were reconstructed differently in four groups of animals. Functional assessments were performed pre- and postoperatively for a period of six weeks. After six weeks, the animals were sacrificed and histological evaluations were performed. RESULTS: Histological patterns of autogenous veins without preservation showed pronounced neoangiogenesis and extensive axonal rarefaction, as confirmed by axonal counting and functional assessments. Glycerol-preserved veins had results similar to the control. CONCLUSIONS: Glycerol-preserved autogenous or allogeneic veins showed similar results to autograft results. The autogenous vein (without preservation in glycerol) presented histological and functional outcomes statistically lower than other groups.

O interferon alfa (IFN-alfa) é um dos principais fármacos utilizados no tratamento de hepatite C, mas o seu uso apresenta limitações que resultam em baixa eficácia do tratamento e não adesão do paciente. Diante disso, este estudo objetiva o desenvolvimento de microesferas de poli-ε-caprolactona (PCL) contendo IFN-alfa como alternativa ao tratamento de hepatite C crônica. As microesferas foram preparadas pelo método de emulsão múltipla seguido de evaporação do solvente e caracterizadas quanto ao diâmetro médio das partículas, morfologia da superfície, taxa e eficiência de encapsulamento. A estabilidade da formulação foi acompanhada durante 90 dias a -20 ºC. O estudo de liberação in vitro foi realizado em PBS. A citotoxicidade da formulação foi avaliada utilizando linhagem de células hepáticas. As microesferas liofilizadas apresentaram diâmetro médio, taxa de encapsulamento e eficiência de encapsulamento de 38,52 ± 4,64 µm, 15,52 ± 3,28% e 83,93 ± 5,76%, respectivamente. Não foram observadas alterações significativas durante o armazenamento e a integridade estrutural da proteína foi mantida após o preparo. Oitenta e dois por cento de IFN-alfa foram liberados em 28 dias e a formulação desenvolvida não apresentou toxicidade para as células testadas. Estudos in vivo estão em andamento para avaliar a atividade biológica do IFN-alfa encapsulado nas microesferas.

Interferon-alpha (IFN-alpha) is one of the main drugs used in the treatment of hepatitis C. Use of IFN-alpha has some limitations that result in poor treatment efficacy and low patient compliance. Therefore, the aim of this study was to develop poly-ε-caprolactone (PCL) microspheres containing IFN-alpha as an alternative for the treatment of chronic hepatitis C. Microspheres were prepared using the multiple emulsion followed by solvent evaporation technique. Particle size, surface morphology, drug content and encapsulation efficiency of the microspheres produced were evaluated. The stability of the formulation was assessed after 90 days at -20ºC. An in vitro release study was performed in PBS. In vitro cytotoxicity of the formulation was studied using hepatic cell line. The freeze-dried microspheres had mean particle size, IFN-alpha content, and encapsulation efficiency of 38.52 ± 4.64 µm, 15.52 ± 3.28% and 83.93 ± 5.76%, respectively. There were no significant changes during storage and the structural integrity of the protein was not compromised by the preparation technique. A total of 82% of the IFN-alpha was released after 28 days and the developed microspheres did not present cytotoxicity to the hepatic cell line. In vivo studies are currently underway to evaluate the biological activity of IFN-alpha encapsulated into microspheres.

O conhecimento dos custos do governo é de suma importância para a adoção de mudanças nos procedimentos que regem as decisões sobre o uso dos recursos públicos, bem como sobre os métodos aplicados à gestão das políticas e dos programas governamentais, de modo a aumentar o valor dos recursos aplicados pelo governo e ampliar o benefício social da tributação. Sob a ótica dos especialistas em orçamento, a questão está em escolher a melhor maneira de usar as informações geradas pela contabilidade de competência para aumentar a eficiência e melhorar a qualidade do gasto. Uns defendem que tais informações devem ser vistas como mais uma ferramenta importante para a melhoria das decisões sobre o uso dos recursos públicos. Outros, que elas poderiam revolucionar o processo orçamentário levando à posterior adoção do orçamento de competência. Este artigo explora essa questão, com base na análise de experiências internacionais, apontando para aspectos relevantes que devem ser observados na sequência dos debates sobre esse tema no Brasil

Allocation and management of public funds can be significantly improved when good information on costs of producing and delivering public goods and services is regularly available, so that tax payers' money can bring better social benefits. Pundits diverge on which is the best way to use the information on government costs extracted from the adoption of accrual accounting in the public sector. Some argue in favor of using such information as an important tool for improving decision making during the regular budgetary process. Others support the idea of revolutionizing the whole budget by adopting the so-called accrual budgeting. This article explores this question on the basis of evidences provided by international experiences and points to important elements that should be taken into account in the ongoing debate in Brazil