Convergência brasileira aos padrões internacionais de contabilidade pública vis-à-vis as estratégias top-down e bottom-up

O Brasil está em processo de convergência de sua contabilidade pública em relação aos padrões internacionais desenvolvidos pela Federação Internacional dos Contadores (Ifac). A implementação de sistemas de informação contábil é geralmente realizada por meio das abordagens top-down ou bottom-up. Assim, este estudo tem por objetivos: 1) identificar a abordagem adotada pelo governo federal brasileiro; 2) descrever o modelo de implementação do sistema de informação contábil público no Brasil; e 3) mapear o fluxo de informações e atores envolvidos no processo de convergência. A abordagem qualitativa foi adotada utilizando a pesquisa documental e análise de conteúdo de documentos disponíveis para operacionalizar a pesquisa. Foi identificado que o Brasil utiliza a abordagem middle-up-down, que favorece a interação entre múltiplos atores no processo, diferentemente da abordagem top-down, que segue o modelo internacional divulgado.

Infaunal recruitment patterns in soft bottom habitats of the Patos Lagoon estuary, southern Brazil: influence of Chasmagnathus granulata (Brachyura, Grapsidae) disturbance

A comparative study of the infaunal recruitment patterns among disturbed surface sediment mounds around Chasmagnathus granulata Dana, 1851 burrows and undisturbed adjacent sediments was done in two intertidal soft bottom habitats (an upper and a lower mudflat zone) in an estuarine inlet of Patos Lagoon, southern Brazil. The most abundant infaunal organisms were recruits of the polychaete Laeonereis acuta Treadwell, 1923 and of the tanaid Kalliapseudes schubartii Mañé-Garzón, 1949. The densities of these species did not differ significantly between upper and lower mudflat habitats. These species showed lower densities around crab burrows than in adjacent areas, where differences in sediment characteristics were observed as well. The results indicate that C. granulata disturbances may play an important role in regulating the soft bottom benthic community by controlling infaunal recruitment in the estuarine intertidal mudflats of the Patos Lagoon.

Control of lettuce bottom rot by isolates of Trichoderma spp

Bottom rot, caused by Rhizoctonia solani AG 1-IB, is an important disease affecting lettuce in Brazil, where its biological control with Trichoderma was not developed yet. The present study was carried out with the aim of selecting Trichoderma isolates to be used in the control of lettuce bottom rot. Forty-six Trichoderma isolates, obtained with baits containing mycelia of the pathogen, were evaluated in experiments carried out in vitro and in vivo in a greenhouse in two steps. In the laboratory, the isolates were evaluated for their capabilities of parasitizing and producing toxic metabolic substances that could inhibit the pathogen mycelial growth. In the first step of the in vivo experiments, the number and the dry weight of lettuce seedlings of the cultivar White Boston were evaluated. In the second step, 12 isolates that were efficient in the first step and showed rapid growth and abundant sporulation in the laboratory were tested for their capability of controlling bottom rot in two repeated experiments, and had their species identified. The majority of the isolates of Trichoderma spp. (76%) showed high capacity for parasitism and 50% of them produced toxic metabolites capable of inhibiting 60-100% of R. solani AG1-IB mycelial growth. Twenty-four isolates increased the number and 23 isolates increased the dry weight of lettuce seedlings inoculated with the pathogen in the first step of the in vivo experiments.In both experiments of the second step, two isolates of T. virens, IBLF 04 and IBLF 50, reduced the severity of bottom rot and increased the number and the dry weight of lettuce seedlings inoculated with R. solani AG1-IB. These isolates had shown a high capacity for parasitism and production of toxic metabolic substances, indicating that the in vitro and in vivo steps employed in the present study were efficient in selecting antagonists to be used for the control of lettuce bottom rot.