17 resultados para Inheritance and transfer tax
em Scielo Saúde Pública - SP
Resumo:
The objective of the present study was the exogenous stimulation of ovarian activity and definition of embryo collection, and transfer protocols, in the domestic cat for potential application in non-domestic endangered species. Sixteen adult queens and two adult male reproducers kept in the experimental cat house at the Morphology sector at the Veterinary Department (DVT), UFV, were used in this study. All the queens received a single application of 150 IU Equine Chorionic Gonadotropin (eCG) in the post estrus to induce ovarian activity and 80 to 84 hours later, received a single application of 100 UI Human Chorionic Gonadotropin (hCG) to induce ovulation. After hCG application, only the donor queens were naturally mated. The receptor queens received extra stimulus for induction of ovulation through manipulation of an intravaginal swab. Five to six days after hCG application, the donor queens were subjected to a laparotomy for embryo collection that was performed by trans-horn uterine washing. On average, six embryos were surgically inovulated. They were classified as type I and III compact morula and blastocysts in four receptor queens. Three animals presented pregnancy confirmed by ultrasound at day 36 and two of these animals gave birth to litters of two and four offsprings, respectively, at 66 and 63 days after induction of ovulation. Except for one still birth, all the offspring developed normally.
Resumo:
Phytotoxicity and transfer of potentially toxic elements, such as cadmium (Cd) or barium (Ba), depend on the availability of these elements in soils and on the plant species exposed to them. With this study, we aimed to evaluate the effect of Cd and Ba application rates on yields of pea (Pisum sativum L.), sorghum (Sorghum bicolor L.), soybean (Glycine max L.), and maize (Zea mays L.) grown under greenhouse conditions in an Oxisol and an Entisol with contrasting physical and chemical properties, and to correlate the amount taken up by plants with extractants commonly used in routine soil analysis, along with transfer coefficients (Bioconcentration Factor and Transfer Factor) in different parts of the plants. Plants were harvested at flowering stage and measured for yield and Cd or Ba concentrations in leaves, stems, and roots. The amount of Cd accumulated in the plants was satisfactorily evaluated by both DTPA and Mehlich-3 (M-3). Mehlich-3 did not relate to Ba accumulated in plants, suggesting it should not be used to predict Ba availability. The transfer coefficients were specific to soils and plants and are therefore not recommended for direct use in risk assessment models without taking soil properties and group of plants into account.
Resumo:
In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this article, we describe the conceptual basis for worldwide tax systems and the problem of double taxation that they create. Responses to double taxation by both the governments and the priva te sector are considered. Namely, the imperfect mechanisms developed by Brazil and other countries for mitigating double taxation are analyzed. We ultimately focus on the strategies that companies utilize in order not only to avoid double texetion, but also to take advantage of tax havens.
Resumo:
The objective of the present work was to determine the inheritance and stability of transgenes of a transgenic bean line expressing the genes rep-trap-ren from Bean golden mosaic virus and the bar gene. Crosses were done between the transgenic line and four commercial bean cultivars, followed by four backcrosses to the commercial cultivars. Progenies from each cross were evaluated for the presence of the transgenes by brushing the leaves with glufosinate ammonium and by polymerase chain reaction using specific oligonucleotides. Advanced generations were rub-inoculated with an isolate of Bean common mosaic necrosis virus (BCMNV). The transgenes were inherited consistently in a Mendelian pattern in the four crosses studied. The analyzed lines recovered close to 80% of the characteristics of the recurrent parent, as determined by the random amplified DNA markers used, besides maintaining important traits such as resistance to BCMNV. The presence of the transgene did not cause any detectable undesirable effect in the evaluated progenies.
Resumo:
Passiflora edulis, the passion fruit native from Brazil, has several common names (such as sour passion fruit, yellow passion fruit, black passion fruit, and purple passion fruit), and presents a wide variability with the different rind colors of its fruits, which are very easy to notice. However, in 1932, Otto Degener suggested that the yellow passion fruit had its origin in Australia through breeding, calling it P. edulis forma flavicarpa, and that it could be distinguished by the color of the fruit, the deeper shade of purple of the corona, and the presence of glands on the sepals. These distinctions do not support themselves, for the glands are common to the species (although they may be absent), and the corona has a wide range of colors, regardless of the color of the fruit. A more critical ingredient is the fact that the external coloration of the fruit is a character of complex inheritance and is not dominant, thus displaying a number of intermediate colors, making it difficult to identify the extreme colors. For the correct scientific naming of agricultural plants, the International Code of Botanical Nomenclature must be used in conjunction with the International Code of Nomenclature for Cultivated Plants, with the selections with significant agronomic characteristics recognized and named cultivars. In accordance with the international convention promoted by the UPOV, of which Brazil is a signatory, several colors (light yellow, yellow, orange yellow, pink red, red, red purple, green purple, purple, and dark purple) can be recognized in order to adequately characterize passion fruit cultivars within the species P. edulis. At taxonomic level, Passiflora edulis Sims must be used for any plant and color of sour passion fruits, in combination with a cultivar name for the selected materials.
Resumo:
Litterfall and transfer of nutrients was estimated in two tropical coastal forests of Brazil - the Atlantic and the Restinga Forests at Cardoso Island, São Paulo. Samples were collected monthly, from June 1990 to May 1991, using thirty 0.25 m2 traps. There were significant differences in litter production between the Atlantic Forest (6.3 t.ha-1.year-1) and the Restinga Forest (3.9 t.ha-1.year-1). Litterfall was continuous throughout the year with maximum in the beginning of the rainy season in both sites. The annual return of mineral elements through litter in the Atlantic Forest was (kg.ha-1): 101.8 N, 3.8 P, 20.3 K, 60.0 Ca, 18.0 Mg, and 14.6 S and in the Restinga Forest was: 27.5 N, 1.0 P, 6.5 K, 30.0 Ca, 10.9 Mg, and 6.6 S. The return, although small, is relevant due to the low fertility of the soils in those ecosystems, especially in Restinga. The Restinga Forest seems to be an ecosystem well adapted to oligotrophic conditions, lying among those presenting higher nutrient use efficiency.
Resumo:
Toxic cyanobacteria are common in Portuguese freshwaters and the most common toxins are microcystins. The occurrence of microcystin-LR (MCYST-LR) has been reported since 1990 and a significant number of water reservoirs that are used for drinking water attain high levels of this toxin. Aquatic animals that live in eutrophic freshwater ecosystems may be killed by microcystins but in many cases the toxicity is sublethal and so the animals can survive long enough to accumulate the toxins and transfer them along the food chain. Among these, edible mollusks, fish and crayfish are especially important because they are harvested and sold for human consumption. Mussels that live in estuarine waters and rivers where toxic blooms occur may accumulate toxins without many significant acute toxic effects. In this study data are presented in order to understand the dynamics of the accumulation and depuration of MCYST-LR in mussels. The toxin is readily accumulated and persists in the shellfish for several days after contact. In the crayfish the toxin is accumulated mainly in the gut but is also cleared very slowly. In carps, although the levels of the toxins found in naturally caught specimens were not very high, some toxin was found in the muscle and not only in the viscera. This raises the problem of the toxin accumulation by fish and possible transfer through the food chain. The data gathered from these experiments and from naturally caught specimens are analyzed in terms of risk for human consumption. The occurrence of microcystins in tap water and the incidence of toxic cyanobacteria in fresh water beaches in Portugal are reported. The Portuguese National Monitoring Program of cyanobacteria is mentioned and its implications are discussed.
Resumo:
Glucokinase (GCK) is an enzyme that regulates insulin secretion, keeping glucose levels within a narrow range. Mutations in the glucokinase gene cause a rare form of diabetes called maturity-onset diabetes of the young (MODY). An early onset (less than 25 years), autosomal dominant inheritance and low insulin secretion stimulated by glucose characterize MODY patients. Specific insulin and proinsulin were measured in serum by immunofluorimetric assays (IFMA) during a 75-g oral glucose tolerance test (OGTT). Two kindreds (SA and LZ) were studied and compared to non-diabetic unrelated individuals (control group 1) matched for age and body mass index (BMI). In one kindred, some of these subjects were also obese (BMI >26 kg/m2), and other family members also presented with obesity and/or late-onset NIDDM. The MODY patients were also compared to a group of five of their first-degree relatives with obesity and/or late-onset NIDDM. The proinsulin profile was different in members of the two MODY kindreds. Fasting proinsulin and the proinsulin/insulin ratio were similar in MODY members of kindred LZ and subjects from control group 1, but were significantly lower than in MODY members of kindred SA (P<0.02 and P<0.01, for proinsulin and proinsulin/insulin ratio, respectively). Moreover, MODY members of family SA had higher levels of proinsulin and proinsulin/insulin ratio, although not significantly different, when compared to their first-degree relatives and to subjects from control group 2. In conclusion, we observed variable degrees of proinsulin levels and proinsulin/insulin ratio in MODY members of two different kindreds. The higher values of these parameters found in MODY and non-MODY members of kindred SA is probably related to the obesity and late-onset NIDDM background present in this family.
Resumo:
Epidemiological and case-controlled studies suggest that estrogen replacement therapy might be beneficial in terms of primary prevention of coronary heart disease (CHD). This beneficial effect of estrogens was initially considered to be due to the reduction of low density lipoproteins (LDL) and to increases in high density lipoproteins (HDL). Recent studies have shown that estrogens protect against oxidative stress and decrease LDL oxidation. Estrogens have direct effects on the arterial tissue and modulate vascular reactivity through nitric oxide and prostaglandin synthesis. While many of the effects of estrogen on vascular tissue are believed to be mediated by estrogen receptors alpha and ß, there is evidence for `immediate non-genomic' effects. The role of HDL in interacting with 17ß-estradiol including its esterification and transfer of esterified estrogens to LDL is beginning to be elucidated. Despite the suggested positive effects of estrogens, two recent placebo-controlled clinical trials in women with CHD did not detect any beneficial effects on overall coronary events with estrogen therapy. In fact, there was an increase in CHD events in some women. Mutations in thrombogenic genes (factor V Leiden, prothrombin mutation, etc.) in a subset of women may play a role in this unexpected finding. Thus, the cardioprotective effect of estrogens appears to be more complicated than originally thought and requires more research.
Resumo:
Glucosidases are involved in key steps in the processing of oligosaccharides by cleaving O-glucose residues. Since they catalyze breaking and transfer reactions of glucosidic groups for the normal growth and development of all the cells, defects or genetic deficiencies in these enzymes are associated with serious disorders of the carbohydrate metabolism. Thus, glucosidases represent important targets to develop inhibitors, owing to their potential activities against viruses, tumoral growth and metastasis, diabetes, Gaucher's disease and other syndromes associated with the lisosomal storage of glucoesphingolipids, and osteoarthritis. This paper presents a description of the biochemical pathways and mechanisms of alpha and beta-glucosidases, and the currently available drugs capable to inhibit these enzymes.
Resumo:
This paper presents and classifies the cognitive and metacognitive variables involved in the processes that students execute in problem solving. Moreover, it shows how these variables affect the students success in problem solving. These variables are classified in: piagetian and neo-piagetian, representational, metacognitive and transfer of learning. In the first group of variables it is discussed formal reasoning ability and other neo-piagetian factors. In the second group of variables it is analysed mental models and external representations. Implications for chemistry education are collected as a proposal of didactic strategies in the classroom.
Resumo:
The application of flux cored arc welding (FCAW) has increased in manufacturing and fabrication. Even though FCAW is well known for its good capability in producing quality welds, few reports have been published on the cause of the relatively high diffusible hydrogen content in the weld metal and its relation with the ingredients used in the wire production and with the welding parameters (mainly welding current). This paper describes experiments where data obtained from weld metal diffusible hydrogen analysis, metal droplet collection, and high-speed recording of metal droplet transfer were used to evaluate the effect of welding current on diffusible hydrogen content in the weld metal. The results from gas chromatography analysis showed that weld metal hydrogen content indeed increased with welding current. A polynomial regressional analysis concluded that hydrogen increase with current was better described by a linear function with proportional constant of approximately 0.7 or 70%. Different from the GMA welding transfer behavior, statistical analysis showed only a small increase in metal droplet size with increasing current. The metal transfer mode remained in the globular range for currents between 100 and 150 A. The most surprising findings were with the high-speed cinematography recording. Observing the high speed movies, it was possible to see that at low current, "unmelted" flux sporadically touched the weld pool but at higher current, the flux remained touching the weld pool during the whole time of droplet formation and transfer. It is believed that since the flux has ingredients that contain hydrogen, hydrogen passes through the arc undisturbed, going to the weld bead intact and increasing the hydrogen content in the weld metal. Another important observation is regarding to droplet size. Droplet size increased with increasing current because forces from decomposed gases from the flux could sustain the droplets, retarding their transfer and allowing them to grow.
Resumo:
This article presents an economic approach trying to get the interrelations between the private expenditures on health care and the tax expenditures. It shows an overview of the family's expenses on health care confronted to the total of the same item declared to Secretaria da Receita Federal (Income Tax) that was converted into tax expenditures.
Resumo:
Optimal financiai strategies are criticai for long term survival in competitive international markets. Financial strategies pertaining to transfer pricing have become increasingly important as income tax authorities seek additional revenues through increased monitoring of company practices. In this first of two articles, optimal tax strategies are presented after reviewing the transfer pricing concept and the rationale underlying governments' increased focus on transfer pricing. In the second forthcoming article, we analyze the effect of government restrictions on optimal pricing strategies.