O valor probatório dos documentos contábeis eletrônicos no ordenamento jurídico brasileiro

El trabajo analiza la caducidad probatoria atribuida por el ordenamiento jurídico brasileño a los documentos contables. Se analizan los cambios ocurridos en la legislación brasileña durante la década de 2000, con respecto a la legitimación jurídica del uso de documentos contables electrónicos. La legislación brasileña ha sufrido cambios considerables en cuanto a los documentos contables electrónicos principalmente a partir de 2007, con el advenimiento del Sistema Público de Escritura Digital (Sped). El ordenamiento jurídico brasileño se encuentra en un período de transición. Hay diferentes interpretaciones respecto a los mecanismos previstos por este ordenamiento en cuanto a la seguridad de las informaciones contables almacenadas en el medio digital. Es necesario analizar la seguridad y los límites de la utilización de documentos contables electrónicos.

Diagnóstico de situação das práticas de manejo sanitário em sistemas de produção de bovinos de corte

We interviewed 21 farmers in order to access which sanitary practices adopted in the production systems of beef cattle on farms located in São Paulo, Mato Grosso, Mato Grosso do Sul and Rondonia. The survey was conducted through a qualitative approach to the collection of data obtained through questionnaire and personal interview with the landowners. We questioned the attitudes and sanitation procedures in these current production systems such as veterinary assistance, preventive health practices and disease surveillance, knowledge of health hazards for the safe production of food, animal feed, vaccine and immunizations, registration system, measures with newborns, products used in the environment and animals, grace period, employee training, destination of the dead animals, among others. Along with the data found that only 30% of properties had veterinary care, 67% said they meet the expiration dates of the products, although it was not mentioned on the products if there were any. In only 48% of properties were veterinarians who prescribed drugs to animals. Only two of the owners confirmed buying and using expired products in animals and only 48% have received some training on the property. In this setting, it is evident that farmers should be better prepared for insertion of its products in a highly demanding and competitive market. In this context, add value to the product depends mainly on the condition of sanitation of the herds.