Movimentação financeira: a base de uma contribuição para o INSS em substituição à folha de pagamentos

Em média, os salários no Brasil são onerados em 42,5% do seu valor bruto, somando-se a parte que é descontada do salário do trabalhador com a que incide sobre a folha de pagamentos das empresas. Isso torna o país uma das economias que mais tributam rendimentos do trabalho assalariado no mundo. O maior ônus sobre os salários recai sobre as empresas, estimulando práticas como a contratação de empregados sem carteira de trabalho assinada e a terceirização, fazendo da informalidade um dos elementos determinantes dos crescentes déficits do INSS. A folha de pagamentos é tributada em média em 35%, sendo a contribuição previdenciária o tributo de maior peso. Após diagnosticar o problema, este texto discute aspectos relacionados aos regimes previdenciários e as bases de incidência adequadas a cada um deles. Mostra ainda que o regime geral da previdência no Brasil assumiu conotação de política pública de renda complementar. Nesse sentido, propõe-se a substituição do INSS patronal, uma base restrita, por uma contribuição de 0,61% sobre as movimentações nas contas-correntes bancárias, uma base universal, e compara os efeitos sobre a economia de um tributo cumulativo com os produzidos por um imposto sobre o valor agregado. Utilizando o modelo de input-output de Leontief como mecanismo de análise, o trabalho revela que uma contribuição sobre as transações bancárias implica menor carga tributária sobre os preços setoriais e menor distorção alocativa que os 20% cobrados sobre a folha de salários das empresas para o INSS. Por fim, o texto procura desmistificar a crítica envolvendo a cumulatividade tributária.

Non-Linear Unsteady Aerodynamic Response Approximation Using Multi-Layer Functionals

Non-linear functional representation of the aerodynamic response provides a convenient mathematical model for motion-induced unsteady transonic aerodynamic loads response, that accounts for both complex non-linearities and time-history effects. A recent development, based on functional approximation theory, has established a novel functional form; namely, the multi-layer functional. For a large class of non-linear dynamic systems, such multi-layer functional representations can be realised via finite impulse response (FIR) neural networks. Identification of an appropriate FIR neural network model is facilitated by means of a supervised training process in which a limited sample of system input-output data sets is presented to the temporal neural network. The present work describes a procedure for the systematic identification of parameterised neural network models of motion-induced unsteady transonic aerodynamic loads response. The training process is based on a conventional genetic algorithm to optimise the network architecture, combined with a simplified random search algorithm to update weight and bias values. Application of the scheme to representative transonic aerodynamic loads response data for a bidimensional airfoil executing finite-amplitude motion in transonic flow is used to demonstrate the feasibility of the approach. The approach is shown to furnish a satisfactory generalisation property to different motion histories over a range of Mach numbers in the transonic regime.

On-site calibration of a phase fraction meter by an inverse technique

The formal calibration procedure of a phase fraction meter is based on registering the outputs resulting from imposed phase fractions at known flow regimes. This can be straightforwardly done in laboratory conditions, but is rarely the case in industrial conditions, and particularly for on-site applications. Thus, there is a clear need for less restrictive calibration methods regarding to the prior knowledge of the complete set of inlet conditions. A new procedure is proposed in this work for the on-site construction of the calibration curve from total flown mass values of the homogeneous dispersed phase. The solution is obtained by minimizing a convenient error functional, assembled with data from redundant tests to handle the intrinsic ill-conditioned nature of the problem. Numerical simulations performed for increasing error levels demonstrate that acceptable calibration curves can be reconstructed, even from total mass measured within a precision of up to 2%. Consequently, the method can readily be applied, especially in on-site calibration problems in which classical procedures fail due to the impossibility of having a strict control of all the input/output parameters.

Building-up influence: post-war industrialization in the State of Minas Gerais, Brazil

This paper examines the post-War industrialization process in the Brazilian State of Minas Gerais, focusing on one of its desirable outcomes, namely the capacity to generate growth through the impact of strong input-output linkages. This process is placed into historical perspective considering the ideas that permeate the economic development debate throughout the period of analysis. Changes in the regional economic structure are assessed through the use of three input-output tables for the years of 1953, 1980 and 1995. By adopting the fields of influence methodology as the analytical core, it is shown that the efforts towards the creation of a more integrated regional economy have generated stronger influence of the targeted sectors (metal products, transportation equipment, chemical, and services). However, structural changes also contributed to strengthen leakage in the system originated in traditional economic activities.

Latex production with depolymerizing compounds of actin cytoskeleton in rubber trees

The objective of this work was to assess stimulated latex flow from rubber trees (Hevea brasiliensis) with saturated macrolide (latrunculin A), 1, 5, and 10% potassium iodide in 2% methylcellulose compared with 0.3% ethylene in 2% methylcellulose (check) and 2% methylcellulose (blank). Latex output and contents of pure rubber, total solid, sucrose, inorganic phosphorus, thiol, and Mg2+ were measured. The treatments containing 1% KI or saturated macrolide increased latex yields compared to the blank with 2% methylcellulose alone. The 1% KI or saturated macrolide treatments were equal to that of 0.3% ethylene check treatment. However, 5 and 10% KI were harmful to bark of rubber trees, even caused prolonged tapping panel dryness.

Evaluation of temporal, seasonal and geographic stability of the molluscicidal property of Euphorbia splendens latex

Laboratory tests with aqueous solutions of Euphorbia splendens var. hislopii latex have demonstrated seasonal stability of the molluscicidal principle, with LD90 values of 1.14 ppm (spring), 1.02 ppm (fall), 1.09 ppm (winter), and 1.07 ppm (summer) that have been determined against Biomphalaria tenagophila in the field. Assays on latex collected in Belo Horizonte and Recife yielded LD90 values similar to those obtained with the reference substance collected in Rio de Janeiro (Ilha do Governador), demonstrating geographic stability of the molluscicidal effect. The molluscicidal action of aqueous dilutions of the latex in natura, centrifuged (precipitate) and lyophilized, was stable for up to 124 days at room temperature (in natura) and for up to 736 days in a common refrigerator at 10 to 12ºC (lyophilized product). A 5.0 ppm solution is 100% lethal for snails up to 13 days after preparation, the effect being gradually lost to almost total inactivity by the 30th day. This observation indicated that the active principle is instable. These properties together with the wide distribution of the plant, its resistance and adaptation to the tropical climate, its easy cultivation and the easy obtention of latex and preparation of the molluscicidal solution, make this a promising material for large-scale use in the control of schistosomiasis

Dot-enzyme-linked immunosorbent assay (Dot-ELISA) for detection of pneumococcal polysaccharide antigens in pleural fluid effusion samples.: Comparison with bacterial culture, counterimmunoelectrophoresis and latex agglutination

A dot-enzyme-linked immunosorbent assay (Dot-ELISA) for pneumococcal antigen detection was standardized in view of the need for a rapid and accurate immunodiagnosis of acute pneumococcal pneumonia. A total of 442 pleural fluid effusion samples (PFES) from children with clinical and laboratory diagnoses of acute bacterial pneumonia, plus 38 control PFES from tuberculosis patients and 20 negative control serum samples from healthy children were evaluated by Dot-ELISA. The samples were previously treated with 0.1 M EDTA pH 7.5 at 90°C for 10 min and dotted on nitrocellulose membrane. Pneumococcal omniserum diluted at 1:200 was employed in this assay for antigen detection. When compared with standard bacterial culture, counterimmunoelectrophoresis and latex agglutination techniques, the Dot-ELISA results showed relative indices of 0.940 to sensitivity, 0.830 to specificity and 0.760 to agreement. Pneumococcal omniserum proved to be an optimal polyvalent antiserum for the detection of pneumococcal antigen by Dot-ELISA. Dot-ELISA proved to be a practical alternative technique for the diagnosis of pneumococcal pneumonia.

Bacterial antigen detection in cerebrospinal fluid by the latex agglutination test

Eighty purulent cerebrospinal fluid (CSF) samples from patients with clinical evidence of meningitis were studied using the Directigen latex agglutination (LA) kit to determine the presence of bacterial antigen in CSF. The results showed a better diagnostic performance of the LA test than bacterioscopy by Gram stain, culture and counterimmunoelectrophoresis (CIE), as far as Neisseria meningitidis groups B and C, and Haemophilus influenzae type b are concerned, and a better performance than bacterioscopy and culture considering Streptococcus pneumoniae. Comparison of the results with those of culture showed that the LA test had the highest sensitivity for the Neisseria meningitidis group C. Comparing the results with those of CIE, the highest levels of sensitivity were detected for N. meningitidis groups B and C. Regarding specificity, fair values were obtained for all organisms tested. The degree of K agreement when the LA test was compared with CIE exhibited better K indices of agreement for N. meningitidis groups B and C.

A rapid latex agglutination test for the detection of anti-cysticercus antibodies in cerebrospinal fluid (CSF)

Simple and rapid latex-based diagnostic tests have been used for detecting specific antigens or antibodies in several diseases. In this article, we present the preliminary results obtained with a latex agglutination test (LAT) for diagnosing neurocysticercosis by detection of antibodies in CSF. A total of 43 CSF samples were assayed by the LAT: 19 CSF samples from patients with neurocysticercosis and 24 CSF samples from patients with other neurologic disorders (neurosyphilis, n = 8; neurotoxoplasmosis, n = 3; viral meningitis, n = 4, chronic headache, n = 9). The LAT exhibited 89.5% sensitivity and 75% specificity. The use of LAT seems to be an additional approach for the screening of neurocysticercosis with advantage of simplicity and rapidity. Further studies could be performed using purified antigens and serum samples.

Efficacy of euphorbia hirta latex as plant derived molluscicides against freshwater snails

The toxic effect of binary and tertiary combinations of Euphorbia hirta Linn latex powder with other plant molluscicidal compounds, were evaluated against the freshwater snails Lymnaea (Radix) acuminata and Indoplanorbis exustus in pond. These combinations showed significant time and dose dependent effect against both the snails. These compounds at higher doses were also lethal to freshwater fish Channa punctatus (Bloch) (Channidae {Ophicephalidae}), which shares the habitat with these snails, but the LC90 (24h) doses of snails have no apparent killing properties in fish populations when treated in mixed population of snails and fish.

Comparação entre o reagente Chagas-latex e a imunofluorescência no diagnóstico sorológico da doença de Chagas na zona sul do Rio Grande do Sul

Os Autores submeteram 142 amostras de soros de casos agudos e crônicos de Doença de Chagas, já examinados com o Reagente Chagas-Latex, ao exame de Imunofluorescência, obtendo correspondência de resultados em 139 (97,9%). O alto índice de fidelidade, provavelmente devido à ausência na zona de doenças que possam proporcionar resultados falsamente positivos, fez do Reagente Chagas-Latex um método simples e fácil para a triagem sorológica nos casos suspeitos em zona endêmica.

Flow cytometric quantitation of phagocytosis in heparinized complete blood with latex particles and Candida albicans

We report a rapid method for the flow cytometric quantitation of phagocytosis in heparinized complete peripherial blood (HCPB), using commercially available phycoerythrin-conjugated latex particles of 1µm diameter. The method is faster and shows greater reproducibility than Bjerknes' (1984) standard technique using propidium iodide-stained Candida albicans, conventionally applied to the leukocytic layer of peripherial blood but here modified for HCPB. We also report a modification of Bjerknes' Intracellular Killing Test to allow its application to HCPB.

Contribution to the study of Himatanthus sucuuba: latex macromolecule, microelements and carbohydrates

The polymeric material in the latex of Himatanthus sucuuba (Spruce) Woodson was identified by spectroscopic methods as cis-polyisoprene (Mn = 192; Mw = 571; Mw/ Mn = 2.97). ICP-MS analysis of microelements in the aqueous phase showed the most abundant to be Ca (354 μg/g) and Mg (250 μg/g). Carbohydrate analysis of the aqueous phase by HPLC-PAD showed arabinose, glucose, xylose, rhamnose and galactose to be the predominant saccharides.

Quantitative determination by HPLC of iridoids in the bark and latex of himatanthus sucuuba

The main iridoids from the bark and latex of Himatanthus sucuuba were isolated and characterised by spectroscopic methods. HPLC was used for the quantitative analyses of these iridoids and the chromatograms of bark and latex showed a similar iridoid composition. Both parts of the plant are used in folk medicine for the treatment of various ailments.

Produção de latex por clones de seringueira (Hevea spp) no planalto e litoral do Estado de São Paulo

A partir dos dados de produção em volume de látex, extraído de clones de seringueira (Hevea spp.), durante 17 anos no Centro Experimental Theodureto de Camargo (Campinas, região de planalto) e 16 anos na Estação Experimental Vale do Ribeira (Pariquera-Açú, região litorânea), ambos pertencentes ao Instituto Agro_ nômico do Estado de São Paulo, Campinas, foi estudado o comportamento da produção de cada clone. Pelo teste de Tukey foi possível determinar, considerando-se as duas regiões, os melhores clones quanto ao potencial produtivo dado pelas médias de produção. Entre os melhores encontram-se: RRIM 600 e BSA 20. 0 primeiro pertence a Estação Experimental e o segundo ao Centro Experimental. Em seguida tem-se um grupo intermediário, formado pelos clones CA 1328, Tjir 16, C 228, RRIm 526, C 297, LCB 510 e Fx 25, todos pertencentes ao Centro Experimental. Os menos produtivos foram: Fx 25, C 290 e RRIM 600, todos pertencentes ao Centro Experimental. 0 clone Fx 25 apresentou baixa produção nas regiões estudadas, porém sua produção na Estação Experimental foi superior à do Centro Experimental, bem como às dos clones C 290 e RRIM 600, cultivados no Centro Experimental.