A multi-objective optimization approach for integrated risk-based internal audit planning.

Annual audit planning is a multi-criteria decision-making problem faced by internal audit departments of all organizations. Due to the constrained audit resources, the planning process primarily involves the analysis and evaluation of complex factors for selecting auditable units that maximize the full potential of internal audit. Previous research on internal audit planning only focused on the goal of risk minimization and applied ranking methods to prioritize alternatives. In order to enable internal audit activities to add more value to the organization, the integrated risk-based internal audit planning is proposed to assist audit department in achieving multiple objectives in addition to risk management. Meanwhile, a multi-stage framework is proposed to support the development of such value-added internal audit plan. The new framework integrates the risk assessment of auditable units with the selection of audit activities and resource allocation through a combined analytic hierarchy process (AHP), fuzzy comprehensive evaluation (FCE) and weighted multi-choice goal programming (WMCGP) approach. The model considers both qualitative and quantitative decision criteria. A real-life case study of the development of an integrated risk-based annual audit plan is presented, and sensitivity analysis is performed to illustrate the validity of the proposed approach. The results indicate that the proposed framework is a useful tool for internal audit planning and the implications of the study can be extended to various selection and allocation problems.

Analyzing causes of urban blight using cognitive mapping and DEMATEL.

Blight is a concept not commonly discussed. However, blight is a problem that exists in the lives of many people, especially if they reside in urban areas. Blight originates whenever properties are neglected, contributing to both a functional and social depreciation process and ultimately leading to uninhabitable dwellings. Despite being blighted, these properties and surrounding neighborhoods often are occupied by families who fail to have sufficient income to afford residences that meet minimum standards or to live in neighborhoods free from drug trafficking and prostitution or other forms of crime. Blight may spread rapidly, thus, experts must, in a timely manner, analyze its causes, which are essential to preventing and mitigating blight problems. The purpose of this study is to seek an understanding of blight and identify its causal factors. The generic methods commonly applied in previous blight research present limitations that this study aims to overcome by using cognitive mapping and the decision making trial and evaluation laboratory (DEMATEL) technique. This dual methodology provides a more transparent and less restrictive approach for analyzing and complying with the dynamics of cause-and-effect relationships among variables. Group debate involving a panel of specialists in this field identified six causation clusters based on the experts' experience and knowledge. The resulting framework and its application were validated both by these specialists and the head of the Territorial and Environmental Assessment and Monitoring Division of Cascais City Council Strategic Planning Department, Portugal.

Sustainable competitive advantage in maternal and child health institutions: a dynamic capability approach.

China's government has always attached great importance to protecting women and children's rights and has made a consistent effort to promote their all-round health. The on-going medical reforms in the country have resulted in a falling birth rate and rising demand for increasingly diversified, multi-level healthcare services. Maternal and child health (MCH) institutions have had to implement more extensive changes and deal with greater challenges in order to survive and develop. MCH organizations thus need to find ways to improve their competitiveness. This study integrates qualitative and quantitative business analytics methods by conducting empirical research using varied techniques, namely the Delphi method and analytic hierarchy process (AHP). A panel of experts were consulted in three rounds of surveys, and the results were processed with AHP in order to develop an evaluation indicator model of MCH institutions' competitive advantages. Ten hospitals were selected to verify the model's applicability. Sensitivity analysis confirmed that the model has good stability. The proposed model highlights that human resources have the greatest weight as a determinant of competitive advantage. The findings, therefore, concentrate on people as the core resource, suggesting that MCH institutions can acquire and maintain competitive advantages based on three dimensions: department leader development, improved scientific research capacity, and a more flexible hospital culture.

A sociotechnical approach to vaccine manufacturer selection as part of a global immunization strategy against epidemics and pandemics.

These are unprecedented times while the world weathers the highly infectious respiratory pandemic caused by coronavirus disease-19 (COVID-19). Humanity has experienced other cataclysmic events, but something as novel as this pandemic cannot be easily described. A safe COVID-19 vaccine is often hailed as the only effective public health method to prevent the further spread of this virus. New vaccines' cost has increased even as policymakers struggle with limited resources and budget constraints. Thus, more decision-support tools are needed to facilitate the selection of vaccine manufacturers as part of a global immunization strategy against COVID-19 or other epidemics and pandemics. This study sought to address this issue by combining three well-established operational research methods (i.e., cognitive mapping, decision-making trial and evaluation laboratory, and the Choquet integral). Based on the insights provided by a panel of experts on vaccination and infectious diseases, a vaccine manufacturer selection mechanism was developed that incorporates the World Health Organization's guidelines. This approach facilitated the identification of multiple selection criteria regarding vaccine manufacturers, their allocation into six major clusters (i.e., soundness of scientific approach and technology used; speed of delivery; cost; liability and risk sharing; ability to supply sufficient quantities through production capacity development; and global solidarity), and subsequent analysis of the respective cause-and-effect relationships. The results of a real-life application of the proposed selection system were further consolidated by a member of Saint Francisco Xavier Hospital Infectious Diseases Unit in Lisbon, Portugal. The mechanism's advantages and limitations are also discussed.

Artificial intelligence and change management in small and medium-sized enterprises: an analysis of dynamics within adaptation initiatives.

Given the increasingly significant role of small and medium-sized enterprises (SMEs) in the global economy and the ever more competitive markets in which these companies operate, SMEs' ability to adopt artificial intelligence (AI) technologies is of utmost importance. Due to constantly evolving social, environmental, and technological scenarios, the managers of these firms must increasingly focus on incorporating new tools such as AI into SME operations in order to enjoy their benefits. However, the subjectivity and complexity of this adaptation process makes integrated analyses of key factors challenging. The present study sought to develop a multi-criteria decision-support system that applies cognitive mapping and the decision-making trial and evaluation laboratory technique in a neutrosophic context. The main objective is to overcome the limitations of previous studies and models by structuring the decision problem and identifying and understanding which factors should be central to adaptation initiative analyses. A panel of experts in AI were recruited to facilitate the construction of an analysis system that takes into account indeterminacy in decision-making processes. The results were validated by both the panel members and project managers at COTEC Portugal-a leading think-and-action network that seeks to advance technology diffusion and business innovation cooperation. The proposed system's practical implications and benefits are also analyzed.

Wearing failure as a path to innovation.

Innovation is a widely acknowledged key component of corporate performance management. However, most of the literature on this topic has tended to focus on determinants of corporate failure, thereby neglecting to look at the role of innovation failure in triggering innovative initiatives. By using a sample of companies covered by 2014 Community Innovation Survey data and applying econometric models, this study sought to analyze the impacts of innovative project failure. The results show that innovation failure is negatively correlated with companies' experience and acquisition of external knowledge. The main findings are consistent with the scarce literature on this research topic, and highlight the positive role that companies' accumulated experience has in their assimilation of knowledge flows.

Risk factors associated with mammary tumors in female dogs / Fatores de risco para tumores mamários em cadelas de Uberlândia e Patos de Minas, Minas Gerais

Mammary tumors in female dogs are the most frequent and corresponds to half of the canine tumors. The objectives of this study were to determine the risk factors associated with the occurrence of mammary tumors in female dogs and to evaluate the macroscopic characteristics of these neoformations, using 386 dogs from the "Outubro Rosa Pets" events done within the cities of Uberlândia and Patos de Minas, Minas Gerais State, Brazil, in 2015 (n=194), 2016 (n=105) and 2017 (n=87). For the determination of risk factors, the binary logistic regression test (P<0.05) was performed. The occurrence of mammary tumors was 23.6% (91/386). The significant risk factors identified were increased age (P<0.001), overweight (P=0.048) and non-castration (P<0.001) with a chance of, respectively, 1.6, 2.3 and 9.3 times for the development of mammary tumors. In dogs with mammary tumors (n=91), 153 lesions were present, of which 39 female dogs had two or more lesions (42.8%). Most of the lesions were at the caudal abdominal (M4) and inguinal (M5) mammary glands (60.13%, 92/153). Relative to the size of the lesions, it was observed that in 78% of the female dogs the lesions were determined asT1 (<3cm), 16.5% were T2 (3-5cm) and 5.5% T3 (>5cm). At least 15.4% (14/91) of the dogs had one of the regional lymph nodes increased. In conclusion, the occurrence of mammary tumors in the evaluated population was 23.6% and that age, overweight and non-realization of ovariohysterectomy are risk factors associated with the development of mammary tumors.(AU)

Em cadelas os tumores mamários são os mais frequentes e correspondem a aproximadamente metade dos tumores em cães. Este estudo teve os objetivos de determinar os fatores de risco envolvidos na ocorrência de tumores mamários em cadelas e avaliar as características macroscópicas destas neoformações, utilizando 386 cadelas do evento "Outubro Rosa Pets" nos municípios de Uberlândia e Patos de Minas, Minas Gerais, Brasil, em 2015 (n=194), 2016 (n=105) e 2017 (n=87). Para a determinação dos fatores de risco utilizou-se o teste de Regressão logística binária (P<0,05). A ocorrência de tumores mamários foi de 23,6% (91/386). Os fatores de risco significativos identificados foram aumento da idade (P<0,001), sobrepeso (P=0,048) e não-castração (P<0,001) com a chance de, respectivamente, 1,6, 2,3 e 9,3 vezes de desenvolvimento de tumores mamários. Nas cadelas com tumores mamários (n=91), constatou-se a presença de 153 lesões, sendo que 39 cadelas apresentaram duas ou mais lesões (42,8%). A maioria das lesões localizaram-se nas mamas abdominais caudais (M4) e inguinais (M5) (60,13%; 92/153). Em relação ao tamanho das lesões, observou-se que 78% das cadelas eram T1 (<3cm), 16,5% T2 (3-5cm) e 5,5% T3 (>5cm). Pelo menos 15,4% (14/91) das cadelas apresentaram um dos linfonodos regionais aumentados. Conclui-se que a ocorrência dos tumores mamários na população avaliada foi de 23,6% e que a idade, sobrepeso e não ovariohisterectomia são fatores de risco para o desenvolvimento de tumores mamários.(AU)

Bacterial Therapy of Cancer: Promises, Limitations, and Insights for Future Directions.

Spontaneous tumors regression has been associated with microbial infection for 100s of years and inspired the use of bacteria for anticancer therapy. Dr. William B. Coley (1862-1936), a bone- sarcoma surgeon, was a pioneer in treating his patients with both live bacterial-based and mixture of heat-killed bacteria known as "Coley's toxins." Unfortunately, Coley was forced to stop his work which interrupted this field for about half a century. Currently, several species of bacteria are being developed against cancer. The bacterial species, their genetic background and their infectious behavior within the tumor microenvironment are thought to be relevant factors in determining their anti-tumor effectiveness in vivo. In this perspective article we will update the most promising results achieved using bacterial therapy (alone or combined with other strategies) in clinically-relevant animal models of cancer and critically discuss the impact of the bacterial variants, route of administration and mechanisms of bacteria-cancer-cell interaction. We will also discuss strategies to apply this information using modern mouse models, molecular biology, genetics and imaging for future bacterial therapy of cancer patients.

A rabies vaccine adjuvanted with saponins from leaves of the soap tree (Quillaja brasiliensis) induces specific immune responses and protects against lethal challenge.

Quillaja brasiliensis (Quillajaceae) is a saponin producing species native from southern Brazil and Uruguay. Its saponins are remarkably similar to those of Q. saponaria, which provides most of the saponins used as immunoadjuvants in vaccines. The immunostimulating capacities of aqueous extract (AE) and purified saponin fraction (QB-90) obtained from leaves of Q. brasiliensis were favorably comparable to those of a commercial saponin-based adjuvant preparation (Quil-A) in experimental vaccines against bovine herpesvirus type 1 and 5, poliovirus and bovine viral diarrhea virus in mice model. Herein, the immunogenicity and protection efficacy of rabies vaccines adjuvanted with Q. brasiliensis AE and its saponin fractions were compared with vaccines adjuvanted with either commercial Quil-A or Alum. Mice were vaccinated with one or two doses (on days 0 and 14) of one of the different vaccines and serum levels of total IgG, IgG1 and IgG2a were quantified over time. A challenge experiment with a lethal dose of rabies virus was carried out with the formulations. Viral RNA detection in the brain of mice was performed by qPCR, and RNA copy-numbers were quantified using a standard curve of in vitro transcribed RNA. All Q. brasiliensis saponin-adjuvanted vaccines significantly enhanced levels of specific IgG isotypes when compared with the no adjuvant group (P ≤ 0.05). Overall, one or two doses of saponin-based vaccine were efficient to protect against the lethal rabies exposure. Both AE and saponin fractions from Q. brasiliensis leaves proved potent immunological adjuvants in vaccines against a lethal challenge with a major livestock pathogen, hence confirming their value as competitive or complementary sustainable alternatives to saponins of Q. saponaria.

Occurrence and characterization of Campylobacter spp. isolates in dogs, cats and children / Ocorrência e caracterização de isolados de Campylobacter spp. em cães, gatos e crianças

To improve the understanding of implications of Campylobacter spp. infections in pets and children of different environments were analysed 160 faecal samples from children and 120 from pets (103 dogs and 17 cats). Campylobacter spp. were detected in 6.87% of the children and in 18.3% of the dogs and cats. From 33 stool samples positive for Campylobacter spp., 57.6% were identified as C. jejuni, and 33.4% were identified as C. coli. More than 50% of the isolates in pets were resistant to ceftiofur, sulphazotrim, norfloxacin and tetracycline. In humans, most of the isolates were resistant to amoxicillin, cefazolin, ceftiofur, erythromycin and norfloxacin. From 19 isolates of C. jejuni, 11 isolates from children and 5 from dogs contained two to four of the virulence genes flaA, pldA, cadF or ciaB. We found an association between the presence of virulence genes and diarrhoea. Furthermore, an association was observed between the presence of Campylobacter spp. and diarrhoea in dewormed pets with blood picture suggestive of bacterial infection, and the therapeutic use of antibiotics was associated with more positive detection of Campylobacter spp. in the faeces of pets. Our data indicate that virulent strains of Campylobacter spp. can be risk factor to diarrhoea in animals, and that high resistance to antimicrobial agents is common in pets.(AU)

Com o objetivo de melhorar o entendimento das infecções por Campylobacter spp. em cães, gatos e crianças no Brasil, foram avaliadas 160 amostras fecais de crianças e 120 swabs retais de pets (103 cães e 17 gatos). Do total das amostras das crianças, 6,87% foram positivas para Campylobacter spp. e em cães e gatos a positividade foi de 18,3%. Das 33 amostras positivas para Campylobacter spp., 57,6% foram identificadas como C. jejuni e 33,4% foram identificadas como C. coli. Mais de 50% das amostras isoladas de pets foram resistentes a ceftiofur, sulphazotrim, norfloxacina e tetraciclina. Em crianças, a maioria das amostras foi resistente a amoxilina, cefazolina, ceftiofur, eritromicina e norfloxacina. De 19 isolados de C. jejuni, 11 isolados de crianças e cinco (5) de cães tinham dois (2) dos quatro (4) genes de virulência flaA, pldA, cadF or ciaB. Associação positiva entre a presença de Campylobacter spp. e diarreia em cães e gatos foi observada em animais desverminados e com hemograma sugestivo de infecção bacteriana. Também houve associação positiva entre a presença dos genes de virulência e a ocorrência de diarreia, e entre o uso de antibióticos e a positividade para Campylobacter spp. em suabes fecais de pets. Os dados desse trabalho indicam que cepas virulentas de Campylobacter spp. são fatores de risco para diarreia em cães e a resistência antimicrobiana é comum em isolados de cães(AU)

Osteopatía hipertrófica canina: relato de caso / Canine hypertrophic osteopathy: case report

Se presenta el caso de un canino Bóxer de 11 años de edad con osteopatía hipertrófica, proceso patológico óseo de escasa presentación. Se caracteriza por osteofitosis periostales bilaterales a lo largo de las diáfisis de los huesos largos y de las falanges.

A case of a 11 year old Boxer dog with hypertrophic osteopathy is presented. This is an uncommon pathological process characterized by bilaterally symmetric and generalized periosteal proliferative in long bones and falanges.

Apresenta-se o caso de um canino da raça Boxer com 11 anos de idade com osteopatia hipertrófica, processo patológico ósseo considerado incomum, caracterizado por osteofitoses periosteais bilaterais ao longo das diáfises dos ossos longos e das falanges.

Ensaio imunoenzimático (ELISA) para detecçäo de toxina botulínica tipo D / Enzyme-linked immunosorbent assay (ELISA) for the detection of botulinum typy D toxin

Foi desenvolvido um teste imunoenzimático (ELISA) capaz de detectar toxina botulínica tipo D. A técnica empregada foi a de Duplo Anticorpo (ELISA "Sandwich") utilizando-se antitoxinas botulínicas tipo D de referência (Statens Seruminstitut, Dinamarca) tanto na fase de sensibilizaçäo das microplacas de polivinilcloreto como para a produçäo do conjugado imunoenzimático (antisoro botulínico tipo D ligado à peroxidase). A sensibilidade do teste foi verificada através de titulaçöes de toxina botulínica tipo D em fluidos de cultura e adicionada a "pool" de soro bovino normal, resultando em reatividade correspondendo respectivamente a 15,6 DL50/ml e 31,2 DL50/ml para camundongos, determinada espectrofotometricamente em leitor de microplacas. A especificidade, por sua vez, foi demonstrada pela ausência de reatividade com os diferentes tipos de toxinas botulínicas A, B e E, toxinas tetânica e deftérica. Entretanto, foi observado reatividade cruzada parcial com a toxina botulínica tipo C, devido às semelhanças antigênicas entre as toxinas tipos C e D. A partir dos resultados obtidos, concluiu-se que o referido teste pode ser utilizado como um método de triagem, sensível, rápido e eficaz para a detecçäo de toxina botulínica tipo D, embora, especificamente para o diagnóstico direto do botulismo do bovino, o método tem as mesmas limitaçöes do bioensaio em camundongos por causa da baixa concentraçäo de toxina circulante