A contabilidade ambiental em empresas certificadas pelas normas ISO 14001 na região metropolitana de Belo Horizonte-MG

As empresas que adotaram um Sistema de Gestão Ambiental necessitam cumprir as normas ISO 14001 e ter o controle dos recursos para tomar decisões. A contabilidade exerce importante papel no fornecimento de informações aos gestores, possibilitando-lhes maior eficiência na gestão do meio ambiente. Assim, este estudo teve como propósito analisar a utilização do conceito e instrumentos da Contabilidade Ambiental nas empresas certificadas pela ISO 14001. Os dados foram obtidos por meio da aplicação de questionários semiestruturados aos contadores e gestores ambientais de 10 empresas da região metropolitana de Belo Horizonte. Constatou-se que as empresas estudadas não utilizam os instrumentos de Contabilidade Ambiental para tomar as decisões relacionadas ao meio ambiente e, sim, a contabilidade tradicional. Quanto à ocorrência de mudanças na contabilidade após a obtenção da certificação ambiental, verificou-se que não houve mudança nas demonstrações contábeis tradicionais. Algumas empresas apenas incluíram contas específicas em seus planos de contas, destinadas à contabilização de eventos ambientais. Destaca-se, ainda, a falta de conhecimento, por parte de alguns contadores e gestores entrevistados, dos benefícios que a utilização da Contabilidade Ambiental pode trazer para os negócios da empresa.

A ISO 9000 e outras exigências da maior potência econômica do mundo

Exigências de certificação, normas obrigatórias, selo de conformidade da Comunidade Européia e suas novas regulamentações restritivas sobre sistemas de gerenciamento da qualidade e ambiental.

Description of an injury in a human caused by a false tocandira (Dinoponera gigantea, Perty, 1833) with a revision on folkloric, pharmacological and clinical aspects of the giant ants of the genera Paraponera and Dinoponera (sub-family Ponerinae)

The authors observed an injury caused by the sting of a false tocandira ant in the hand of an amateur fisherman and they describe the clinical findings and the evolution of the envenoming, which presented an acute and violent pain, cold sweating, nausea, a vomiting episode, malaise, tachycardia and left axillary's lymphadenopathy. About three hours after the accident, still feeling intense pain in the place of the sting, he presented an episode of great amount of blood in the feces with no history of digestive, hematological or vascular problems. The intense pain decreased after eight hours, but the place stayed moderately painful for about 24 hours. In that moment, he presented small grade of local edema and erythema. The authors still present the folkloric, pharmacological and clinical aspects related to the tocandiras stings, a very interesting family of ants, which presents the largest and more venomous ants of the world.

Manipulus Rubiacearum - V. A revision of the genus Capirona.

The taxonomic histort of the genus Capirona is presented. Complete synonymies, descriptions, common names, distributions and discussions are given for Capirona and its two species C. descorticans and C. leiophloea. The generic distribution is the Amazon valley and eastern Guianas and coincides with that of the genus Hevea. C. descorticans is know from the western and southeastern Amazon valley; C. leiophloea is reported from the eastern Guianas and the northeastern Amazon valley. The zone of contact between the two species is along the southern edge oh the Amazon River and the lower drainage of the Rio Tapajoz in Pará, Brazil.

Revision of the genus Macrostomus Wiedemann (Diptera: Empididae: Empidinae): II. The pictipennis species-group

All species of Macrostomus Wiedemann allied with Macrostomus pictipennis (Bezzi), are treated in the pictipennis species-group. Three currently recognized species and four new species are included, namely M. cervicicauda Smith, M. cysticercus Smith, M. manauara, sp. nov. from Brazil (Amazonas and Pará states), M. pacaraima, sp. nov. from Brazil (Roraima, Amazonas and Pará states), M. pictipennis (Bezzi), M. smithi, sp. nov. from Guyana and Brazil (Roraima State) and M. utinga, sp. nov. from Brazil (Pará State). All primary types were examined and a key to species is presented.

Revision of the Chilean species of Empididae (Diptera) described by J. Macquart

Four Chilean species of Empididae (Diptera) are revised: Aplomera pachymera (Macquart, 1838), A. gayi Macquart, 1838, Empis nudipes Macquart, 1838 and E. polita Macquart, 1838. Aplomera chilensis (Bezzi, 1909) was also studied and it is being considered junior synonym of A. pachymera. Empis nudipes Macquart, 1838 is confirmed to be a junior synonym of A. gayi Macquart, 1838. Lectotype is being designated for A. pachymera, A. chilensis and E. polita. Illustration of terminalia and photomicrographs of wings are also included.

The small species of Belostoma (Heteroptera, Belostomatidae): I. Key to species groups and a revision of the denticolle group

A key to species groups of the genus Belostoma Latreille, 1807, using new taxonomic characters are presented as well as the revision of the four species included in the denticolle group: B. denticolle Montandon, 1903, and three new species: B. orbiculatum from eastern Argentina and southern Brazil, B. retusum from eastern Argentina and B. amazonum from northern Brazil which are described and illustrated.

Revision of Brachystethus (Heteroptera, Pentatomidae, Edessinae)

Brachystethus Laporte, 1832 is revised. Brachystethus coxalis Breddin, 1904, B. cribrus (Fabricius, 1781), B. geniculatus (Fabricius, 1787), B. improvisus Breddin, 1905, B. rubromaculatus Dallas, 1851, B. signoreti Stål, 1872, B. tricolor Bolívar, 1879, B. vexillum Breddin, 1903 and B. vicinus Signoret, 1851 are redescribed based on morphological characters, with emphasis on genitalia of both sexes. A new species, B. schuhi, from Guyana, is described, and B. discolor (Walker, 1867), incertae sedis, is removed from the genus. Illustrations and a key for species of Brachystethus are provided.

Revision of Taurocerus (Heteroptera, Pentatomidae, Pentatomini)

Taurocerus Amyot & Serville, 1843 is revised based on morphology of male and female genitalia. Four species are recognized: T. edessoides (Spinola, 1837), T. achiles Stål, 1862, T. abruptus (Walker, 1867), and T. amazonensis sp. nov. Illustrations of male and female genitalia and a key for the species are provided.

Revision of the Neotropical spider genus Berlandiella (Araneae, Philodromidae)

The spider genus Berlandiella Mello-Leitão, 1929 is revised and the three known species, Berlandiella insignis Mello-Leitão, 1929 (Rio de Janeiro), B. magna Mello-Leitão, 1929 (Pernambuco, Minas Gerais, Rio Grande do Sul), and B. polyacantha Mello-Leitão, 1929 (Rio de Janeiro, São Paulo), are redescribed and illustrated. Lectotypes for Berlandiella insignis, B. magna and B. polyacantha are designated. Descriptions and illustrations of three new species are presented: B. robertae sp. nov. (Brazil and Argentina), B. meridionalis sp. nov. (Brazil) and B. querencia sp. nov. (Brazil). The geographical distribution of the representatives of the genus is presented.

Taxonomic revision of doubtful Brazilian freshwater shrimp species of genus Macrobrachium (Decapoda, Palaemonidae)

The freshwater prawns of the genus Macrobrachium Spence Bate, 1868 are widely distributed in rivers of tropical and subtropical regions and represent an interesting group with controversial taxonomy. The morphological characters traditionally used to separate species have shown a high intraspecific variation. Doubts about the status of M. birai Lobão, Melo & Fernandes, 1986, M. holthuisi Genofre & Lobão, 1978 and M. petronioi Melo, Lobão & Fernandes, 1986 have been arisen due to the high resemblance of the former two species with M. olfersi (Wiegmann, 1836), and the latter one with M. potiuna (Müller, 1880). Therefore, we performed a detailed morphological analysis of these species, including new characters not usually used in the species recognition. The present results here with molecular data lead us to conclude that M. birai and M. holthuisi are junior synonyms of M. olfersi, and M. petronioi is a junior synonym of M. potiuna. Considering these synonymies, 17 valid species are now reported for the Brazilian territory.

Revision of the spider genus Pycnothele (Araneae, Nemesiidae)

The genus Pycnothele Chamberlin, 1917 is revised. The Brazilian species Pycnothele perdita Chamberlin, 1917, P. singularis (Mello-Leitão, 1934) and P. auronitens (Keyserling, 1891) are redescribed, diagnosed and illustrated. The females of P. auronitens and P. singularis are described for the first time and P. auripila (Mello-Leitão, 1946) from Uruguay, currently a junior synonym of P. auronitens, is revalidated. Pycnothele piracicabensis (Piza, 1938) is transferred to Rachias Simon, 1892, with which it shares the morphology of the sexual structures, restoring the original combination. Five new species are proposed for Brazil: Pycnothele rubra sp. nov., P. jatai sp. nov. and P. araraquara sp. nov., from state of São Paulo, P. arapongas sp. nov., from state of Paraná, and P. gauderio sp. nov., from state of Rio Grande do Sul. After this revision the genus includes ten Neotropical species. Maps with distribution of all species is presented for the first time and the occurrence of species of the genus is enhanced for the Brazilian state of Paraná.

Revision of the subfamily Rogenhoferinae stat. nov. (Diptera, Cuterebridae)

The subfamily Rogenhoferinae stat. nov. (Diptera, Cuterebridae) is revised. Two genera are recognized: Rogenhofera Brauer (Type-species, trigonophora Brauer) and Andinocutereba Guimarães (Type-species, fassleri Guimarães). Five species are recorded in Rogenhofera, one R. lopesi is described as new. Key to species, illustrations and distribution are presented.