Coexistence between pulmonary cancer and chronic obstructive pulmonary disease (COPD) is frequent and is anticipated to be lead to high worldwide mortality in the next decades. The most powerful therapeutic approach for non-small cell lung carcinoma is lung surgical resection. However, in COPD patients, this approach bears a higher mortality and morbidity risk, thus requiring an accurate pre-operatory evaluation of the surgical risk comprising a clinical and functional assessment at rest, as well as a cardiopulmonary exercise test. In this observational study, factors associated with cardiopulmonary complications within 30 days after tumor resection surgery were investigated in a cohort of patients with COPD and lung cancer assigned to perform a cardiopulmonary exercise test. This study included 50 patients (46 men, 92.0%) with a mean age of 64.7 years old (standard deviation 7.9), forced expiratory volume in the first second (FEV1) of 61.8% (SD 19.0%) and carbon monoxide diffusing capacity (DLCO) of 46.0% (SD 14.8%). Complications were observed in eighteen patients (36.0%) including 2 deaths (4.0%). Peak oxygen uptake (VO_2peak) expressed in percentage of the predicted value was the only parameter showing a statistically significant difference between the groups with and without complications (p = 0.027). The best value of VO_2peak to discriminate complications occurrence was 61.0%. This study highlights the relevance of the cardiopulmonary exercise test in the risk assessment of pulmonary resection surgery in patients with COPD. The VO_2peak (percentage of predicted value) is shown to be associated with complications within 30 days after surgery.

This study offers an analysis of existing research on sustainability and its link to accounting and management control in the port sector. Existing studies do not provide a comprehensive discussion of management accounting and control tools in this context, despite recognizing the relevance of the topic. A scoping review was used as a methodological basis, with the aim of mapping the literature on the role of accounting and management control, as well as their relationship with the triple bottom line associated with the various levels of sustainability in this sector. The results point to a diversity of tools used in developed countries, where interest in efficiency, sustainability, and strategic alignment stands out.

This study offers an analysis of existing research on sustainability and its link to accounting and management control in the port sector. The existing studies do not provide a comprehensive discussion of management accounting and control tools in this context, despite recognizing the relevance of the issue. The Scoping Review was used as a methodological basis, with reference to the framework of Arksey and O’Malley [1], with the aim of mapping the literature on the role of ac-counting and management control, as well as their relationship with the Triple Bottom Line associated with the various levels of sustainability in this sector. The results point to a diversity of tools used essentially in developed countries, where the interest in efficiency, sustainability and strategic alignment stands out.