Digital dermatitis of the accessory digits of dairy cows

This report characterizes the digital dermatitis (DD) lesions in the accessory digits of dairy cows and presents data on the applied therapy. Fifteen Holstein cattle with DD affecting the accessory digits of the hindlimbs from four dairy farms with previous history of DD were evaluated. Lesions were excised, the wounds were sutured, and a topical application of oxytetracycline powder covered by bandaging was associated with a single parenteral administration of long acting oxytetracycline IM (20mg/kg). Tissue samples were obtained for histopathology and transmission electronic microscopy (TEM). Lesions from all the animals were recuperated 15 days after surgical procedure. Overal, most DD lesions were papillomatous epidermal projections or wartlike verrucous lesions. Histopathologically, samples revealed hyperplasia of epidermis with hyperkeratosis, several mitoses in the stratum basale and elongated rete ridges in the superficial and middle dermis. TEM revealed long, thin spirochete-like bacteria. Morphologic features of lesions and its response to therapy were comparable to those described for DD.

Avaliação do grau de satisfação entre os usuários de amplificação de tecnologia analógica e digital

OBJETIVO: objetivo desta pesquisa foi investigar o grau de satisfação entre os usuários de Aparelho de Amplificação Sonora (AAS) de tecnologia analógica e digital. FORMA DE ESTUDO: clínico com coorte transversal. MATERIAL E MÉTODO: A amostra foi constituída de 40 usuários de AAS unilateral, sendo 20 de tecnologia analógica (Grupo I) e 20 de tecnologia digital (Grupo II). Os indivíduos são portadores de perda auditiva neurossensorial, de configuração plana, de grau leve a moderado, com idade entre 40 e 95 anos. O instrumento de avaliação utilizado foi o International Outcome Inventory for Hearing Aids (IOI-HA - Versão em Português) proposto por Cox et al. (2002). RESULTADOS: Os resultados mostraram que os usuários do Grupo II utilizam o AAS por mais tempo diariamente e também apresentam um grau de dificuldade menor em determinadas situações com o uso da amplificação, comparado aos usuários do Grupo I. Os usuários do Grupo II relatam que sua perda auditiva não afeta em nada sua relação com terceiros. CONCLUSÃO: Apesar de os resultados revelarem que os usuários do Grupo I apresentam um handicap auditivo mais acentuado comparado aos usuários do Grupo II, o grau de satisfação com relação à amplificação não apresenta diferença significativa entre os dois grupos.

Security issues during Lula's administration: from the reactive to the assertive approach

Brazil's security agenda during Lula's administration was not homogeneous through the two mandates: the first tenure (2002-2006) revealed a reactive approach towards security topics, while the second one (2006-2010) was more assertive. More specifically, the shift occurred in terms of both its geographical scope - once it incorporated global issues in a more systematic way -, and instruments through which the security agenda was exercised, given the multilateral initiative of Unasur's CDS

Brazilian foreign policy towards South America during the Lula administration: caught between South America and Mercosur

The aim of this article is to analyze Brazil's foreign policy towards the South American region during President Lula's administration. As such, the article intends to highlight two specific dimensions: the extent to which foreign policy during this period has differed from previous periods and the relative importance granted by Brazilian diplomacy to recent cooperation and integration efforts, more specifically the Unasur and Mercosur. The article argues that the Lula administration has behaved differently from its predecessors by prioritizing the building up of Brazilian leadership in South America on several different fronts, especially by strengthening multilateral institutions in the region

Mapping the Obama administration's response to the Arab Spring

When the Arab Spring broke out, the United States was in a quandary over how to handle the crisis in its attempt to balance its moral obligations and ideals without undercutting its strategic interests and those of its close allies. Flaws in US diplomatic approach have contributed to one of the most serious foreign policy crisis for a US administration to date with consequential upheaval and erosion of the US-built balance of power. The reactions and policy responses of the Obama administration highlight the difficulties in grasping with the new reality in the Middle East and in enunciating a policy platform that could combine American interests and values.

Contemporary issues in the government and administration of Latin American megacities

This paper is the first to systematically analyze and compare the structures of city governance and administration for seven major cities in Latin America, four of which are megacities (population of over 10 million), and three others are large national capitals. U.S. and U. K. models of city administration are reviewed as baseline models against which differences in Latin American may be explored. Structures of Government in Latin America show several important features and trends: 1) the lack of metropolitan (cross jurisdictional) authority; 2) the existence of strong mayors and weak councils"; 3) high levels of partisanship; 4) overlapping rather than interlocking bureaucracies; 5) pressures towards the privatization of city services, but continuing tension over the desirability of public versus private control; 6) greater fiscal responsibility and autonomy; and 7), a continuing marginalization of public participation in megacity governance.In spite of these features, many cities throughout the region (regardless of whether they are megacity size or national capitals), are actively intensifying their efforts to develop more effective, accountable and democratic governance structures.

Financial strategies for minimizing corporate income taxes under Brazil's new global tax system

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.

International transfer pricing restrictions: impact on corporate financial policy

Transfer pricing is a pervasive issue that presents significant tax savings potential concerning international enterprises. The authors discuss company incentives to manage transfer prices in an article appearing in the preceding issue of this journal. In response to these incentives, governments have increasingly enacted and enforced domestic restrictions on transfer prices. In this article, contemporary norms restricting transfer pricing are analyzed. The OEGO and US pricing standards are assessed and Brazil's recent application of these standards is considered. Transfer pricing methods are described and evidence of their use is presented. We conclude by describing an intercompany transfer pricing policy intended to facilitate internaI financiaI management and minimize externaI tax threats.

Internet e participação: o caso do orçamento participativo digital de Belo Horizonte

Este artigo investiga as representações sociais que emergem da participação pública mediada pelo uso de Tecnologias de Informação e Comunicação (TIC). A prefeitura de Belo Horizonte, em 2006, usou pela primeira vez a TIC no Orçamento Participativo Digital (OP Digital). Foi uma escolha da população das obras prioritárias para o biênio seguinte. O OP Digital foi repetido em 2008 e 2011, mas com participação inferior à obtida na primeira edição. Realizamos este trabalho para compreender o uso da internet pelo cidadão na tomada de decisão pública e para explicar a diminuição da sua participação. Os procedimentos metodológicos estão ancorados na teoria das representações sociais e na análise crítica do discurso de 101 textos - da imprensa e de órgãos públicos ou representantes do governo. Os resultados nos indicam que não está sendo explorado o potencial de interação e construção coletiva da internet, ancorando a nova prática em uma votação, dessa forma, trivializando-a. Essa pode ser uma das razões para o abandono da participação.

ANTECEDENTS AND CONSEQUENCES OF HOUSEHOLD FINANCIAL MANAGEMENT IN BRAZILIAN LOWER-MIDDLE-CLASS

Through two complementary and exploratory studies – one qualitative and one quantitative – this research aims to understand the ways in which lower-middle-class families in Brazil manage their household finances. The study proposes an integrated framework that brings together various previously disconnected theoretical fragments. Based on a survey with a sample of 165 lower-middle-class female consumers of a retail company in São Paulo, we explored and tested, via a quantitative study, how antecedents such as personal characteristics affect the financial management process, as well as its consequences, either negatively as defaults or positively as savings. The model calibration and analysis were derived from a series of regression analyses. The results revealed the mediator role that financial management plays in the relationship between personal characteristics and defaults and savings. Compared to previous studies with consumers of more affluent countries, we identified peculiar findings among Brazilian lower-middle-class consumers: inadequate attention to control, weak or no focus on short- or long-range planning, widespread absence of budget surplus, and influence of critical events on episodes of default.