Resumen Objetivo: desarrollar un método para la cobertura delta de portafolios de opciones europeas listadas con base en la teoría del cálculo conformable que mejora la precisión de las predicciones usando la aproximación de primer orden. Metodología: permitimos que la primera derivada en el modelo clásico de Black-Scholes-Merton tenga un orden fraccional 0 ≤ α ≤ 1 y calculamos la delta correspondiente de un portafolio como función de este parámetro conformable. Resultados: aplicando este método a un portafolio conformado de ocho opciones europeas listadas sobre el índice SPX, encontramos que la cobertura conformable genera predicciones más precisas, en promedio, que la cobertura tradicional. Limitaciones: este método es aplicable solamente a la cobertura delta (hedging) de opciones europeas. Originalidad: esta es la primera aplicación exitosa del cálculo conformable a la cobertura delta en opciones europeas. Conclusiones: la aplicación del cálculo conformable permite mayor flexibilidad en la aproximación local implícita en la cobertura delta de portafolios de acciones europeas y se ofrece como una metodología novel y de mayor precisión que la tradicional.

Abstract Objective: we aim to develop a method for delta hedging portfolios of European options based on the theory of conformable calculus which improves accuracy of risk management of listed options in a first-order approximation. Methodology: we allow the time derivative in the classic Black-Scholes-Merton model to have a fractional order 0 ≤ α ≤ 1 and calculate the corresponding delta of a portfolio of listed options as a function of this conformable parameter. Results: applying this method to a portfolio consisting of eight European options on the SPX index, we find that conformable delta hedging offers more accurate average predictions than classical delta hedging. Limitations: this method is applicable for delta hedging in European options only. Originality: this is the first successful application of conformable calculus to delta hedging in European options. Conclusions: application of Conformable Calculus allows for a greater flexibility in the local approximation to price in delta-hedging European options and offers a new and more precise methodology to this objective.

Abstract In this paper, we present semilocal convergence of Steffensen-like method for approximating zeros of a vector field in Riemannian manifolds. We establish the convergence of Steffensen-like method under Lipschitz continuity condition on first order covariant derivative of a vector field. Finally, two examples are given to show the application of our theorem.

Resumen En este artículo, presentamos la convergencia semilocal del método de tipo Steffensen para aproximar los ceros de un campo de vectores en una variedad Riemanniana. Establecemos la convergencia del método de tipo Steffensen bajo la condición de continuidad Lipschitz de la derivada covariante de primer orden de un campo de vectores. Finalmente, damos dos ejemplos para mostrar la aplicabilidad de nuestro teorema.

ABSTRACT Nowadays marine and coastal ecosystems are threatened by the invasion of harmful algal species. The solution to this situation should be aimed at the integral use of this biomass. The drying process has a decisive impact on the quality of the resulting raw material and the cost of any derived by-products. For this reason, the objective of this research is to evaluate the drying process of macroalgae: Sargassum fluitans, Ulva lactuca and Chaetomorpha cf. gracilis, using a solar dryer designed for this purpose. The drying process was evaluated at a temperature of 60°C. The results obtained reported that dehydration in the oven lasted less than 2 hours, while in the solar dryer values higher than those achieved in the oven were recorded. The first derivative analysis shows that the highest peak of moisture loss is around 80 % and is reached in the first 15 min in the electric stove. However, in solar drying it was recorded around 45 min. The results obtained in the drying process were adjusted to a polynomial model with a determination coefficient of 99,13 %

RESUMEN Hoy día los ecosistemas marinos y costeros se encuentran amenazados por la invasión de algas nocivas. La solución a esta situación necesariamente debe estar encaminada al aprovechamiento integral de esta biomasa. El proceso de secado tiene un impacto decisivo en la calidad de la materia prima resultante y el costo de cualquier subproducto derivado. Por este motivo el objetivo de esta investigación es evaluar el proceso de secado de las macroalgas: Sargassum fluitans, Ulva lactuca y Chaetomorpha cf. gracilis, utilizando un secador solar diseñado al efecto. El proceso de secado fue evaluado a una temperatura de 60°C. Los resultados obtenidos reportaron que la deshidratación en la estufa tuvo una duración inferior a las 2 h, mientras que en el secador solar se registraron valores superiores a los alcanzados en la estufa. El análisis de la primera derivada muestra que el mayor pico de pérdida de humedad está alrededor del 80 % y se alcanza en los primeros 15 min en la estufa eléctrica. Sin embargo, en el secado solar se registró alrededor de los 45 min. Los resultados obtenidos en el proceso de secado fueron ajustados a un modelo polinomial con un coeficiente de determinación del 99,13 %.

Resumen: Los asfaltenos son mezclas ultracomplejas que impactan negativamente la refinación, producción y transporte del petróleo. El interés en su estudio abarca desde su caracterización para definir su estructura molecular, hasta la comprensión de su comportamiento interfacial. Los asfaltenos presentan una gran diversidad de grupos funcionales y diferentes tipos de asociaciones como las de tipo no covalentes, enlaces de hidrógeno, complejo de coordinación e interacciones entre núcleos aromáticos paralelos. El objetivo de este trabajo fue analizar la composición presente en asfaltenos extraídos de crudos pesados y extrapesados mediante espectroscopía derivada. Se prepararon soluciones de asfaltenos en el rango de concentración de 20 mg/L a 100 mg/L y se analizaron con espectroscopía UV-Vis. La selección de los espectros de orden cero para el procesamiento se realizó con base en la nitidez presente. Los espectros fueron procesados con OriginPro 8.5, para la obtención de espectros derivados de primer y segundo orden. El procesamiento de los espectros de orden cero fue realizado con los filtros Savitsky-Golay y transformada rápida de Fourier (FFT). Los espectros derivados obtenidos presentaron señales nítidas con presencia de poco ruido, lo que hizo posible la identificación de grupos funcionales aromáticos, de 1 a 4 anillos en el rango de longitudes onda de 200 nm a 450 nm. El uso de filtros mejoró la calidad de las señales y permitió la identificación de componentes y estructuras presentes en asfaltenos. El filtro de Savitsky-Golay incrementó la resolución de los espectros derivados de asfaltenos extraídos de crudos pesados y el filtro FFT de asfaltenos de crudos extrapesados. Se observaron diferencias morfológicas entre los asfaltenos extraídos de crudos pesados y extrapesados mediante SEM, que pueden ser relacionadas con la composición y estructuras aromáticas presentes en asfaltenos.

Abstract: Asphaltenes are ultra-complex mixtures that negatively impact oil refining, production and transportation. The interest in its study ranges from its characterization to define its molecular structure, to the understanding of its interfacial behavior. Asphaltenes present a great diversity of functional groups and different types of associations such as non-covalent ones, hydrogen bonds, coordination complexes and interactions between parallel aromatic nuclei. The objective of this work was to analyze the composition present in asphaltenes extracted from heavy and extra-heavy crude oils using derivative spectroscopy. Asphaltene solutions were prepared in the concentration range of 20 mg/L to 100 mg/L and analyzed with UV-Vis spectroscopy. The selection of zero-order spectra for processing was made based on the sharpness present. The spectra were subsequently processed with OriginPro 8.5, to obtain first and second-order derived spectra. The processing of the zero order spectra was performed with the Savitsky-Golay and Fast Fourier transform (FFT) filters. The derived spectra obtained presented clear signals with the presence of little noise, which made possible the identification of aromatic functional groups, from 1 to 4 rings in the wavelength range of 200 nm to 450 nm. The use of filters improved the quality of the signals and allowed the identification of components and structures present in asphaltenes. The Savitsky-Golay filter increased the resolution of the spectra derived from asphaltenes extracted from heavy crude oils and the FFT filter increased the asphaltenes extracted from heavy crude oils. Morphological differences between asphaltenes extracted from heavy and extra-heavy crude oils were observed by SEM, which maybe related to the composition and aromatic structures present in asphaltenes.

Abstract Gynoxys cuicochensis Cuatrec., a member of the Asteraceae family, inhabits the Fierro Urco moor in the province of Loja. Despite not being used in traditional medicine, it possesses significant landscape value due to its striking yellow inflorescence. For investigating its chemical composition and potential pharmacological properties, a phytochemical characterization of the plant’s ethanolic extract was conducted. The extract was obtained through static maceration for three days for the initial filtration, followed by one day for the second and third filtrations. Chlorophyll was separated using Diaion HP-20 resin as a solid phase packed in separation funnels, and an ethanol:water liquid phase with a concentration gradient ranging from 6:4 to 9:1 for elution. The dechlorophyllized extract was then freeze-dried and fractionated using gravity column chromatography. The obtained fractions were further purified through microcolumn and preparative chromatography. To elucidate the chemical structure of the molecules, nuclear magnetic resonance spectroscopy and electrospray ionization mass spectrometry were employed. Two metabolites were isolated for this study. The first one is a known glycosylated flavonoid called Nicotiflorin, while the second one is a phenolic derivative named 1,3-di-O-trans-feruloylquinic acid, which lacks a precise pharmacological description. This discovery represents an interesting and unique finding for this species, suggesting its potential medicinal use.

Resumen La especie Gynoxys cuicochensis Cuatrec., es una Asterácea que habita el páramo de Fierro Urco de la provincia de Loja. Si bien no es utilizada dentro de la medicina tradicional, posee un alto valor paisajístico por su llamativa inflorescencia amarilla. Con el objetivo de conocer su composición química y posibles propiedades farmacológicas, se efectuó una caracterización fitoquímica del extracto etanólico de la planta, obtenido mediante maceración estática por el lapso de 3 días para la primera filtración, y un día para la segunda y tercera filtración. La clorofila fue separada utilizando una fase sólida de resina Diaon Hp 20, la misma que fue empacada en embudos de decantación, y una fase líquida de EtOH:H 2 O en gradiente de concentración desde 6:4 hasta 9:1 para la elución. El extracto desclorofilado se liofilizó y posteriormente se fraccionó utilizando cromatografía en columna por gravedad. Las fracciones obtenidas fueron purificadas mediante microcolumna y cromatografía preparativa. Para elucidar la estructura química de las moléculas, se recurrió a la espectrometría de resonancia magnética nuclear y espectrometría de masas de ionización por electrospray. Como resultado, se aislaron dos metabolitos: el primero es un flavonoide glicosilado conocido como Nicotiflorina, mientras que el segundo es un derivado fenólico, denominado ácido 1,3-di-O-trans-feruloilquinico que aún no cuenta con una descripción farmacológica precisa. Este descubrimiento representa un hallazgo interesante y único para esta especie en particular, lo que sugiere un posible uso medicinal.

RESUMEN El presente estudio tiene por objeto el desarrollo de nuevos candidatos a antioxidantes preparados mediante hemisíntesis a partir de la piperina aislada de los frutos de Piper nigrum. El primer derivado sintetizado fue el ácido pipérico, con un rendimiento del 2,55%. A partir de este último se obtuvieron: el piperato de metilo, piperato d1e etilo y piperato de isopropilo con rendimientos del 76,75 %; 88,93 % y 95,3 %, respectivamente. Las moléculas aisladas y sintetizadas fueron caracterizadas mediante infrarrojo y espectrometría de masas. El análisis de la actividad antioxidante mediante DPPH arrojó valores de IC50 de 8,77; 2,75; 8,35; 0,30 y 0,12 mg/ml para la piperina, ácido piperico, piperato de metilo, piperato de etilo y piperato de isopropilo, respectivamente. Estos resultados indican una mejora significativa de la actividad antioxidante con respecto al producto de partida, la piperina.

ABSTRACT The present study aims to develop new antioxidant candidates prepared by hemisynthesis from piperine isolated from Piper nigrum fruits. The first derivative synthesized was piperic acid, with a yield of 2,55%, and from the latter were obtained: methyl piperate, ethyl piperate and isopropyl piperate with yields of 76,75 %, 88,93 % and 95,3 %, respectively. The isolated and synthesized molecules were characterized by infrared and mass spectrometry. Analysis of antioxidant activity by DPPH yielded IC50 values of 8,77; 2,75; 8,35; 0,30 and 0,12 mg/ml for piperine, piperic acid, methyl piperate, ethyl piperate and isopropyl piperate, respectively. These results indicate a significant improvement in antioxidant activity over the starting product, piperine.

Resumo O milho (Zea mays L.) possui importância socioeconômica por constituir um dos alimentos básicos na nutrição humana e animal. Porém, o cereal é suscetível ao ataque de fungos produtores de micotoxinas que podem causar danos à saúde. Os métodos mais utilizados para detectar e quantificar micotoxinas são caros e demorados e métodos alternativos para a detecção das micotoxinas são uma necessidade. O presente trabalho tem como objetivo utilizar espectroscopia no infravermelho próximo com imagem hiperespectral (NIR-HSI) e análise multivariada de imagens para desenvolver um método rápido e preciso para quantificação de fumonisinas em grãos inteiros de seis cultivares de milho naturalmente contaminadas. Cinquenta e oito amostras, cada uma contendo 40 grãos, foram submetidas ao NIR-HSI e posteriormente divididas em um conjunto de calibração (38 amostras) e um conjunto de predição (20 amostras) com base nos dados multiespectrais obtidos. Os espectros médios foram submetidos a diversas técnicas de pré-processamento (variação normal padrão – SNV, primeira derivada ou segunda derivada). O melhor pré-processamento dos espectros foi SNV e um modelo de mínimos quadrados parciais (PLS) foi desenvolvido para quantificar o teor de fumonisinas. O modelo final apresentou coeficiente de correlação (R2) de 0,98 e raiz quadrada do erro médio quadrático de calibração (RMSEC) de 508 µg.kg-1 para o conjunto de calibração, R2 de 0,95 e raiz quadrada do erro médio quadrático de predição (RMSEP) de 508 µg.kg-1 para o conjunto de validação do teste e relação desempenho/desvio de 4,7. Conclui-se que o NIR-HSI com regressão parcial de mínimos quadrados pode ser um método rápido, eficaz e não destrutivo para determinar o teor de fumonisinas em grãos integrais de milho. Zea L. L animal Porém saúde necessidade NIRHSI NIR HSI (NIR-HSI contaminadas amostras 4 38 (3 20 (2 obtidos préprocessamento pré processamento variação derivada. . derivada) PLS (PLS R (R2 098 0 98 0,9 RMSEC (RMSEC 50 µg.kg1 µgkg1 µgkg µg.kg 1 µg kg µg.kg- 095 95 RMSEP (RMSEP desempenhodesvio desempenho desvio 47 7 4,7 Concluise Conclui se 3 ( 2 (R 09 9 0, 5 kg1 4,

Abstract Maize (Zea mays L.) is of socioeconomic importance as an essential food for human and animal nutrition. However, cereals are susceptible to attack by mycotoxin-producing fungi, which can damage health. The methods most commonly used to detect and quantify mycotoxins are expensive and time-consuming. Therefore, alternative non-destructive methods are required urgently. The present study aimed to use near-infrared spectroscopy with hyperspectral imaging (NIR-HSI) and multivariate image analysis to develop a rapid and accurate method for quantifying fumonisins in whole grains of six naturally contaminated maize cultivars. Fifty-eight samples, each containing 40 grains, were subjected to NIR-HSI. These were subsequently divided into calibration (38 samples) and prediction sets (20 samples) based on the multispectral data obtained. The averaged spectra were subjected to various pre-processing techniques (standard normal variate (SNV), first derivative, or second derivative). The most effective pre-treatment performed on the spectra was SNV. Partial least squares (PLS) models were developed to quantify the fumonisin content. The final model presented a correlation coefficient (R2) of 0.98 and root mean square error of calibration (RMSEC) of 508 µg.kg-1 for the calibration set, an R2 of 0.95 and root mean square error of prediction (RMSEP) of 508 µg.kg-1 for the test validation set and a ratio of performance to deviation of 4.7. It was concluded that NIR-HSI with partial least square regression is a rapid, effective, and non-destructive method to determine the fumonisin content in whole maize grains. Zea L. L nutrition However mycotoxinproducing mycotoxin producing fungi health timeconsuming. timeconsuming time consuming. consuming time-consuming Therefore nondestructive non destructive urgently nearinfrared near infrared NIRHSI NIR HSI (NIR-HSI cultivars Fiftyeight Fifty eight samples 4 NIRHSI. HSI. 38 (3 20 (2 obtained preprocessing pre processing standard SNV, SNV , (SNV) derivative derivative. . derivative) pretreatment treatment PLS (PLS R (R2 098 0 98 0.9 RMSEC (RMSEC 50 µg.kg1 µgkg1 µgkg µg.kg 1 µg kg µg.kg- 095 95 RMSEP (RMSEP 47 7 4.7 3 ( 2 (SNV (R 09 9 0. 5 kg1 4.

RESUMO: A espectroscopia no infravermelho próximo (NIR) consiste em uma ferramenta promissora para otimização das análises de sementes de forma rápida e assertiva. Este trabalho teve como objetivo investigar a viabilidade do NIR, associado a métodos quimiométricos, para classificar lotes de sementes de soja quanto ao potencial fisiológico. Foram utilizados 372 lotes de sementes de soja avaliados quanto ao vigor e obtidos espectros NIR das amostras de sementes. Os espectros originais foram submetidos aos métodos de pré-processamento Standard Normal Variate (SNV), SNV + 1ª e 2ª derivadas; Gap-segment derivative; e Savitzky-Golay, pelas derivadas de primeiro e segundo grau, e a combinação entre os métodos. Os lotes foram divididos em Classe I (≥ 85% de germinação após envelhecimento acelerado), Classe II (< 85% de germinação após envelhecimento acelerado) e os espectros pré-processados foram utilizados para a construção de modelos de classificação por meio dos métodos K-nearest neighbors (KNN), Partial Least Squares - Discriminant Analysis (PLS-DA), Naive Bayes (NB), Random Forest (RF) e Support Vector Machine (SVM). O modelo de classificação PLS-DA apresentou maior acurácia e kappa, seguido pelo SVM. Os menores valores de acurácia foram obtidos para os modelos NB e RF. As regiões entre os comprimentos de ondas 1.000-1.200 nm e 2.200-2.500 nm foram as mais importantes para distinguir os níveis de qualidade das sementes de soja. RESUMO (NIR assertiva quimiométricos fisiológico 37 préprocessamento pré processamento SNV, , (SNV) ª Gapsegment Gap segment derivative SavitzkyGolay, SavitzkyGolay Savitzky Golay, Golay Savitzky-Golay grau ≥ ( 85 acelerado, acelerado < préprocessados processados Knearest K nearest KNN, KNN (KNN) PLSDA, PLSDA PLS DA (PLS-DA) NB, (NB) RF (RF SVM . (SVM) kappa 1.0001.200 10001200 1.000 1.200 1 000 200 1.000-1.20 2.2002.500 22002500 2.200 2.500 2 500 2.200-2.50 3 (SNV 8 (KNN (PLS-DA (NB (SVM 0001 1.0001.20 1000120 1000 1.00 1200 1.20 00 20 1.000-1.2 2002 2.2002.50 2200250 2200 2.20 2500 2.50 50 2.200-2.5 1.0001.2 100012 100 1.0 120 1.2 0 1.000-1. 2.2002.5 220025 220 2.2 250 2.5 5 2.200-2. 1.0001. 10001 10 1. 12 1.000-1 2.2002. 22002 22 2. 25 2.200-2 1.0001 1.000- 2.2002 2.200-

ABSTRACT: Near-infrared (NIR) spectroscopy is a promising tool for optimizing seed analyses quickly and assertively. The aim of this study was to investigate the viability of NIR in association with chemometric methods in classification of soybean seed lots regarding their physiological potential. We evaluated 372 soybean seed lots for vigor and obtained NIR spectra from seed samples. The original spectra were pre-processed by the following methods: Standard Normal Variate (SNV), SNV + 1st and 2nd derivatives, Gap-segment derivative, and Savitzky-Golay for the first- and second-degree derivatives, as well as combinations of the methods. The lots were divided into Class I (≥ 85% germination after accelerated aging) and Class II (< 85% germination after accelerated aging); and the pre-processed spectra were used to build classification models through the following methods: K-nearest neighbors (KNN), Partial Least Squares - Discriminant Analysis (PLS-DA), Naive Bayes (NB), Random Forest (RF), and Support Vector Machine (SVM). The PLS-DA model showed greater classification accuracy and kappa, followed by SVM. The lowest accuracy values were obtained for the NB and RF models. The regions between the wavelengths 1,000-1,200 nm and 2,200-2,500 nm were the most important for distinguishing the quality levels of soybean seeds. ABSTRACT Nearinfrared Near infrared (NIR assertively potential 37 samples preprocessed pre processed SNV, , (SNV) st nd derivatives Gapsegment Gap segment derivative SavitzkyGolay Savitzky Golay first seconddegree second degree ≥ ( 85 aging < Knearest K nearest KNN, KNN (KNN) PLSDA, PLSDA PLS DA (PLS-DA) NB, (NB) RF, (RF) SVM . (SVM) kappa 1,0001,200 10001200 1,000 1,200 1 000 200 1,000-1,20 2,2002,500 22002500 2,200 2,500 2 500 2,200-2,50 seeds 3 (SNV 8 (KNN (PLS-DA (NB (RF (SVM 0001 1,0001,20 1000120 1000 1,00 1200 1,20 00 20 1,000-1,2 2002 2,2002,50 2200250 2200 2,20 2500 2,50 50 2,200-2,5 1,0001,2 100012 100 1,0 120 1,2 0 1,000-1, 2,2002,5 220025 220 2,2 250 2,5 5 2,200-2, 1,0001, 10001 10 1, 12 1,000-1 2,2002, 22002 22 2, 25 2,200-2 1,0001 1,000- 2,2002 2,200-

Naringenin is a flavonoid with several biological activities already reported but with few biological applications in the pharmaceutical field. In this work, a new flavanone, called carboxymidamide (DCHA), synthesized through the condensation reaction between naringenin and aminoguanidine is structurally confirmed through spectroscopic analysis of nuclear magnetic resonance, mass spectrometry and Fourier transform infrared. DCHA was not toxic to human fibroblasts and inhibited macrophage activation in vitro. In vivo, it suppressed leukocyte migration in lipopolysaccharide (LPS)-induced peritonitis and reduced zymosan-induced paw edema. Molecular docking simulations of DCHA in the active site of the enzymes inducible nitric oxide synthase, cyclooxygenase-2 and phosphodiesterase type 4 indicate that the anti-inflammatory activity of this new flavanone can be explained by the inhibition of these target enzymes. This is the first work to present the synthesis of a flavonoid derivative with aminoguanidine that showed a high anti-inflammatory potential. field DCHA, , (DCHA) resonance infrared vitro vivo LPSinduced LPS induced zymosaninduced zymosan edema synthase cyclooxygenase2 cyclooxygenase 2 cyclooxygenase- antiinflammatory anti inflammatory potential (DCHA

Abstract This study focuses on how accountants' attitudes, subjective norms, and perceived behavioral control towards accountability can shape a company's sustainability performance via the use of accounting information. While much is known about the role of accounting in sustainability, there is a shortage of insights into how aspects of accountants' behavior influence sustainability outcomes. The applicability of the Theory of Planned Behavior in this context, especially in Brazil, remains largely uncharted. This research seeks to bridge this knowledge gap by exploring the interplay between accountants' behavioral traits, the use of accounting data, and organizational sustainability. The findings reveal a positive correlation between accountability and organizational commitment, highlighting the indispensability of accountability for sustainable organizational outcomes. Based on the Theory of Planned Behavior, a derivative of the Theory of Reasoned Action, this study uses a quantitative point of view. Data were collected through a structured survey distributed among Brazilian accountants. Using a non-probabilistic convenience sampling technique, 383 accountants participated. Data were collected using a snowball method, initiated by 32 primary contacts. This research contributes to the accounting literature in three main ways. First, it highlights the role of accounting in promoting sustainable organizational development, positioning the Theory of Planned Behavior as a valuable tool in the sustainability discourse. Second, it sheds light on the importance of accounting within the culture of accountability, giving greater weight to its usefulness in guiding organizations to attain business objectives. Lastly, it emphasizes the full role of sustainability in organizational growth, highlighting accounting as a strategic tool in formulating and implementing business strategy. attitudes norms companys company s information outcomes context Brazil uncharted traits data commitment Action view nonprobabilistic non probabilistic technique 38 participated method 3 contacts ways First development discourse Second objectives Lastly growth strategy

Resumo Este estudo se concentra em como as atitudes, normas subjetivas e controle comportamental percebido dos contadores em relação à accountability podem moldar o desempenho sustentável de uma empresa por meio do uso de informações contábeis. Embora muito se saiba sobre o papel da contabilidade na sustentabilidade, há uma escassez de insights sobre como os aspectos do comportamento dos contadores influenciam os resultados de sustentabilidade. A aplicabilidade da Teoria do Comportamento Planejado nesse contexto, especialmente no Brasil, ainda é bastante desconhecida. Esta pesquisa busca preencher essa lacuna de conhecimento explorando a interação entre as características comportamentais dos contadores, o uso de dados contábeis e a sustentabilidade organizacional. Os resultados revelam uma correlação positiva entre a accountability e o comprometimento organizacional, destacando a indispensabilidade da accountability para resultados organizacionais sustentáveis. Com base na Teoria do Comportamento Planejado, um derivado da Teoria da Ação Fundamentada, este estudo usa um ponto de vista quantitativo. Os dados foram coletados por meio de uma pesquisa estruturada distribuída entre contadores brasileiros. Usando uma técnica de amostragem de conveniência não probabilística, 383 contadores participaram. Os dados foram coletados usando um método de bola de neve, iniciado por 32 contatos primários. Esta pesquisa contribui para a literatura contábil de três maneiras principais. Primeiro, ela destaca o papel da contabilidade na promoção do desenvolvimento organizacional sustentável, posicionando a Teoria do Comportamento Planejado como uma ferramenta valiosa no discurso da sustentabilidade. Em segundo lugar, ela esclarece a importância da contabilidade dentro da cultura da accountability, dando maior peso à sua utilidade para orientar as organizações a atingir os objetivos comerciais. Por fim, enfatiza o papel integral da sustentabilidade no crescimento organizacional, destacando a contabilidade como uma ferramenta estratégica na formulação e implementação da estratégia de negócios. atitudes contexto Brasil desconhecida sustentáveis Fundamentada quantitativo brasileiros probabilística 38 participaram neve 3 primários principais Primeiro lugar comerciais fim negócios

Titanium dioxide (TiO2) is an n-type oxide semiconductor, where the electron donors are usually associated with oxygen vacancies and interstitial titanium ions, whereas quinoline derivatives (QD) are usually p-type semiconductors with light emission in the blue range. We report a broad emission band centered at 485 nm, and temperature induced electrical properties of the QD 4-(6-(diethylamino)-4-phenylquinolin-2-yl)benzoic acid and TiO2 films. The combination of QD with TiO2, both layers in the form of thin film, forms a heterostructure in a very convenient format for integration in optoelectronics. Due to the techniques used for film deposition, both sort of films present defects, which are responsible for the electrical characteristics. The dominant level for TiO2 is located about 760 meV from the conduction band bottom, inside the bandgap, whereas for the QD film the activation energy is about 328 meV. Both levels show up for a range above room temperature. In the first case, it suggests the second ionization level of oxygen vacancies (VO2+) or the third ionization level of interstitial titanium ions (Ti3+), considering that both are electron donors, whereas in the case of QD it suggests a mechanism of small polaron tunneling (SPT).When combined as a heterostructure and explored under transport profile perpendicular to the films (transverse contacts) it leads to current-voltage (I-V) rectifying behavior similar to a p-n junction, which is evidence of the p-type-like electrical behavior of the QD, even though this I-V behavior may be destroyed for repetitive I-V measurement, which seems to be related with aging and the presence of defects at the heterostructure interface. TiO (TiO2 ntype n type semiconductor (QD ptype p 48 nm 46diethylamino4phenylquinolin2ylbenzoic diethylaminophenylquinolinylbenzoic 4 6 diethylamino phenylquinolin 2 yl benzoic optoelectronics deposition characteristics 76 bottom bandgap 32 VO2+ VO2 VO (VO2+ Ti3+, Ti3 Ti Ti3+ , (Ti3+) SPT.When SPTWhen SPT .When When transverse contacts currentvoltage current voltage IV I V (I-V pn junction ptypelike like measurement interface (TiO ylbenzoic 7 3 (VO2 (Ti3+ (VO (Ti3 (Ti

RESUMEN El estudio tuvo como objetivo evaluar el efecto de la restricción temporal de alimento balanceado sobre la maximización de los beneficios económicos del engorde de cuyes. Se utilizaron 100 cuyes macho y hembra de la Línea Colorada de 21 ± 3 días de edad, distribuidos en 5 jaulas metálicas de 4 niveles y 5 animales por jaula. Los regímenes de restricción fueron: T1 (ad libitum), T2 (14 días + 50% ración), T3 (21 días +50% ración), T4 (14 días + 25% ración) y T5 (21 días + 25% ración). La ración adlibitum consistió en 10 g/animal/día con incrementos de 4 g por semana hasta un máximo de consumo de 66 g/anima/día. La alfalfa verde fue suministrada en una proporción equivalente al 10% del peso vivo. Con los pesos vivos, consumo semanal de alimento y precios unitarios se establecieron funciones de crecimiento (S), producción (Q) y beneficios económicos acumulados (B). Se aplicó la primera derivada parcial a B para obtener los valores de maximización de beneficios (B Max ), cuya conjugación con Q y S, permitió estimar los pesos vivos (Q Max ) y tiempos máximos de engorde (S Max ) de los grupos experimentales. Los resultados evidencian una mejor respuesta compensatoria en los cuyes machos y un mayor B Max en T4 con relación a T1 (testigo), con la desventaja de requerir mayores S Max , pero que resulta favorable para conseguir mayores Q Max . Se concluye que un nivel de restricción del 25% de la ración diaria por 14 días resulta apropiado para maximizar los beneficios económicos de los cuyes machos y hembras.

ABSTRACT The aim of this study was to evaluate the effect of the temporary restriction of balanced feed on the maximization of the economic benefits of fattening guinea pigs. In total, 100 male and female guinea pigs of the Red Line of 21 ± 3 days of age were used, distributed in 5 metallic cages of 4 levels and 5 animals per cage. The diets of feed restriction were: T1 (ad libitum), T2 (14 days + 50% ration), T3 (21 days + 50% ration), T4 (14 days + 25% ration) and T5 (21 days + 25% ration). The ad libitum ration consisted of 10 g/animal/day with increments of 4 g per week up to a maximum consumption of 66 g/animal/day. Green alfalfa was supplied in a proportion equivalent to 10% of body weight. By using body weights, weekly feed consumption and unit prices, growth functions (S), production (Q) and accumulated economic benefits (B) were established. The first partial derivative was applied to B to obtain profit maximization values (B Max ), whose conjugation with Q and S, allowed estimating body weights (Q Max ) and maximum fattening times (S Max ) of the experimental groups. The results showed a better compensatory response in male guinea pigs and a higher B Max in T4 compared to T1 (control), with the disadvantage of requiring higher S Max , but which is favourable for achieving higher Q Max . It is concluded that a restriction level of 25% of the daily ration for 14 days is appropriate to maximize the economic benefits of male and female guinea pigs.

Aim: To present a rare cause of duodenal obstruction known as the superior mesenteric artery syndrome (SMAS). Material and Method: we present three cases of SMAS. Results: medical and nutritional treatment were effective in the first two cases while in the last case, a derivative procedure was necessary. Discussion: in this syndrome, the normal aortomesenteric angle is narrowed, causing compression of the third portion of the duodenum between the aorta and the superior mesenteric artery. This leads to duodenal obstruction more frequently observed in patients with severe and fast weight loss. Medical treatment consists in nutritional support and correction of hydro electrolyte imbalance. Surgical procedures are reserved for cases with failure of medical treatment. Conclusion: SMAS is a rare entity and a diagnosis challenge. Clinical setting may be severe with extreme malnutrition and life-threatening dehydration and electrolyte disorder. Nutritional support, hydro electrolyte correction, combined with duodenojejunostomy, if necessary, are the treatments of choice.

Resumen Objetivo: Presentar una causa rara de obstrucción duodenal como es el sindrome de arteria mesentérica superior (SAMS). Material y Método: se presentan tres casos clínicos de sindrome de SAMS. Resultados: el tratamiento médico y nutricional fue exitoso en los primeros dos casos, mientras que en el último fue necesario realizar una derivación quirúrgica. Discusión: en este sindrome, el ángulo aortomesentérico normal se encuentra disminuído, causando la compresión de la tercera porción del duodeno entre la aorta y la arteria mesentérica superior. Esto determina una obstrucción duodenal que se ve más frecuentemente en pacientes con pérdida importante y rápida de peso. Esto determina alteraciones hidroelectrolíticas y desnutrición severas. El tratamiento médico consiste en soporte nutricional y corrección de anormalidades hidroelectrolíticas. Los procedimientos quirúrgicos se reservan frente a los casos de falla del tratamiento médico. Conclusión: el SAMS es una entidad poco frecuente y un reto diagnóstico. El cuadro clínico puede ser grave con desnutrición severa y trastornos hidroelectrolíticos que ponen en riesgo la vida del paciente. El soporte hidroelectrolítico y nutricional, junto a la duodenoyeyunostomía, son los tratamientos de elección.

Resumen. Pulcafeato (1) un derivado trimérico del ácido cafeico fue aislado del extracto orgánico crudo de las raíces de Bourreria pulchra (Boraginaceae). La biosíntesis de 1 parece llevarse a cabo mediante una reacción intramolecular de Diels-Alder entre un intermediario de cyclohexa-1,3-dieno, generado durante la oxidación del anillo aromático de una unidad de ácido cinámico, y el doble enlace conjugado de una unidad de ácido cafeico. La estructura del nuevo metabolito fue elucidada mediante el análisis detallado de sus datos espectroscópicos de RMN de 1H y 13C. Este es el primer reporte sobre la presencia de un metabolito trimérico en B. pulchra.

Abstract. The trimeric caffeic acid derivative pulcaffeate (1) was isolated from the organic crude extract of the roots of Bourreria pulchra (Boraginaceae). The biosynthesis of 1 appears to involve an intramolecular Diels-Alder reaction between a cyclohexa-1,3-diene intermediate, generated by the oxidation of the aromatic ring of a cinnamic acid unit, and the conjugated double bond of a caffeic acid unit. The structure of the new metabolite was elucidated through a detailed analysis of its 1H and 13C NMR spectroscopic data. This is the first report of a trimeric metabolite occurring in B. pulchra.

Abstract The objective of this paper is to investigate the existence of mild solutions and optimal controls for a class of fractional neutral stochastic integrodifferential equations driven by Rosenblatt process and Poisson jumps in Hilbert spaces. First we establish a new set of sufficient conditions for the existence of mild solutions of the aforementioned fractional systems by using the successive approximation approach. The results are formulated and proved by using the fractional calculus, solution operator and stochastic analysis techniques. The existence of optimal control pairs of system governed by fractional neutral stochastic differential equations driven by Rosenblatt process and poisson jumps is also been presented. An example is provided to illustrate the theory.