A comunicação de informações nas instituições públicas e privadas: o caso XBRL - eXtensible Business Reporting Language no Brasil

O XBRL - eXtensible Business Report Language - é uma linguagem que está sendo implementada em vários países para divulgação das informações contábil-financeiras pela internet. Este artigo mostra o estado-da-arte do XBRL e como se deu sua evolução, bem como avalia o estágio atual do Brasil na divulgação de informações contábil-financeiras pela internet. Foi realizada uma pesquisa do tipo survey com empresas de capital aberto no Brasil. A pesquisa revelou uma forte aceitação do meio eletrônico para divulgação de informações financeiras e também que ainda é muito pequeno o conhecimento da linguagem XBRL no país e, conseqüentemente, menor ainda o número de entidades que já iniciaram formalmente os estudos para sua implementação. Mostrou ainda a inexistência de um padrão de divulgação de informações eletrônicas, tendo predominado os formatos PDF, HTML e DOC, o que dificulta a análise e comparação de informações entre órgãos reguladores e com o público em geral.

Mycorrhizal dependency of mangaba tree under increasing phosphorus levels

The objective of this study was to evaluate the mycorrhizal dependency of mangaba tree (Hancornia speciosa) plantlets, under increasing levels of phosphorus fertilization. The experimental design was completely randomized in a 4×5 factorial arrangement with three mycorrhizal fungi inocula - Gigaspora margarita, Glomus etunicatum, or a pool of native mycorrhizal fungi (Acaulospora longula, Glomus clarum, Gigaspora albida, Paraglomus sp.) -, and a nonmycorrhizal control, in combination with five levels of phosphorus applied to the substrate: 0, 25, 50, 75, and 100 mg kg-1. After 180 days of growth, plantlets with inoculation of native mycorrhizal pool produced more shoot and root dry biomass and had higher shoot phosphorus content and accumulation. The noninoculated control showed the lowest values, independently of the phosphorus level. The highest relative mycorrhizal dependency occurred with the inoculation of native mycorrhizal fungi. Plants with mycorrhizal fungi did not respond to phosphorus addition above 50 mg kg-1. Mangaba tree is highly dependent on mycorrhiza, but the degree of dependency varies according to phosphorus levels and fungal inocula. In general, mangaba tree is more responsive to mycorrhizal fungi inoculation than to phosphorus addition.

Semi-automatic measurement of visual verticality perception in humans reveals a new category of visual field dependency

Previous assessment of verticality by means of rod and rod and frame tests indicated that human subjects can be more (field dependent) or less (field independent) influenced by a frame placed around a tilted rod. In the present study we propose a new approach to these tests. The judgment of visual verticality (rod test) was evaluated in 50 young subjects (28 males, ranging in age from 20 to 27 years) by randomly projecting a luminous rod tilted between -18 and +18° (negative values indicating left tilts) onto a tangent screen. In the rod and frame test the rod was displayed within a luminous fixed frame tilted at +18 or -18°. Subjects were instructed to verbally indicate the rod’s inclination direction (forced choice). Visual dependency was estimated by means of a Visual Index calculated from rod and rod and frame test values. Based on this index, volunteers were classified as field dependent, intermediate and field independent. A fourth category was created within the field-independent subjects for whom the amount of correct guesses in the rod and frame test exceeded that of the rod test, thus indicating improved performance when a surrounding frame was present. In conclusion, the combined use of subjective visual vertical and the rod and frame test provides a specific and reliable form of evaluation of verticality in healthy subjects and might be of use to probe changes in brain function after central or peripheral lesions.