A percepção de servidores públicos sobre os desafios para o sucesso da convergência aos padrões internacionais da Contabilidade Aplicada ao Setor Público

A Contabilidade é a linguagem das finanças. O mundo tem convergindo a um processo de harmonização desta linguagem, a partir de diferentes dialetos, de diferentes nacionalidades, à conversão a padrões internacionais, inclusive de Contabilidade Pública. Este processo, no Brasil, tem caminhado a passos largos, o quê requer a devida atenção. Neste sentido, esta pesquisa teve por objetivo avaliar a percepção de servidores públicos sobre os desafios para o sucesso da convergência aos padrões internacionais da Contabilidade Aplicada ao Setor Público. Para isto foi realizada uma pesquisa exploratória, com a adoção do método quanti-qualitativo no tratamento dos dados. Os dados foram obtidos através de um questionário auto-aplicável aos servidores da Controladoria Geral do Município do Rio de Janeiro, a Auditores do Tribunal de Contas do Município do Rio de Janeiro e a alunos do curso de Contabilidade Pública inseridos na base de dados do Conselho Regional de Contabilidade do Rio de Janeiro, o que gerou uma amostra de 93 servidores respondentes. Os resultados sugerem que na percepção dos respondentes o maior desafio a ser superado para o sucesso da convergência, é a capacitação dos servidores através da divulgação e da educação continuada, a respeito do que é a convergência, prazos, e impacto na rotina de trabalho, sejam dos servidores que atuam diretamente com a Contabilidade Pública como daqueles que suprem a Contabilidade de informações para a realização de sua missão, resultado corroborado pelas diretrizes do CFC para promover o desenvolvimento conceitual da Contabilidade Aplicada ao Setor Público no Brasil e estudos como o de Cardoso, Souza e Almeida (2006) que salienta a necessidade da educação continuada, para os já formados. Os resultados sugerem também, como Wesberry (1995) e Silva (2008), desafios culturais, como a fragilidade do uso exclusivo do enfoque patrimonial para a Contabilidade Pública. Sugerem ainda, desafios na mensuração, avaliação e disclosure dos Bens de Uso Comum do Povo pela magnitude e novidade do tema.

A study on the average yield of different species pf prawns used for freezing and canning

The paper deals with the average yield of four spp of prawns viz. Metapenaeus dobsoni, Metapenaeus affinis, Parapenaeopsis stylifera and Penaeus indicus on conversion to peeled and deveined (PD), cooked and peeled (CP) and head less shell on (HL) forms in the different months of a year and the likely variations observed in the average yield.

Air quality and climate impacts of alternative bus technologies in Greater London.

The environmental impact of diesel-fueled buses can potentially be reduced by the adoption of alternative propulsion technologies such as lean-burn compressed natural gas (LB-CNG) or hybrid electric buses (HEB), and emissions control strategies such as a continuously regenerating trap (CRT), exhaust gas recirculation (EGR), or selective catalytic reduction with trap (SCRT). This study assessed the environmental costs and benefits of these bus technologies in Greater London relative to the existing fleet and characterized emissions changes due to alternative technologies. We found a >30% increase in CO2 equivalent (CO2e) emissions for CNG buses, a <5% change for exhaust treatment scenarios, and a 13% (90% confidence interval 3.8-20.9%) reduction for HEB relative to baseline CO2e emissions. A multiscale regional chemistry-transport model quantified the impact of alternative bus technologies on air quality, which was then related to premature mortality risk. We found the largest decrease in population exposure (about 83%) to particulate matter (PM2.5) occurred with LB-CNG buses. Monetized environmental and investment costs relative to the baseline gave estimated net present cost of LB-CNG or HEB conversion to be $187 million ($73 million to $301 million) or $36 million ($-25 million to $102 million), respectively, while EGR or SCRT estimated net present costs were $19 million ($7 million to $32 million) or $15 million ($8 million to $23 million), respectively.

黄土丘陵区纸坊沟流域“退耕还林”工程实施后生态足迹变化分析

以黄土丘陵区纸坊沟流域所辖3个自然村农户的调查资料为依据,利用生态足迹理论及模型对该流域生态足迹与生态承载力进行了测算。结果表明,纸坊沟流域退耕还林工程实施前(1999年)生态足迹0.9910 hm2/cap,生态承载力0.8926 hm2/cap,生态赤字0.0984 hm2/cap;退耕还林工程一期结束后(2007年)生态足迹1.0188 hm2/cap,生态承载力1.2703 hm2/cap,生态盈余0.2515 hm2/cap,说明退耕还林工程的实施已见成效;同时退耕还林一期工程实施前后3个自然村生态足迹顺序并未发生变化,这与其区位特征一致。根据该流域及其3个自然村的发展特点,为实现其可持续发展,应发展商品型生态农业,强化产业与资源的耦合。

Investigation on the catalytic roles of silver species in the selective catalytic reduction of NOx with methane

Silver impregnated H-ZSM-5 zeolite catalysts with silver loading from 3 to 15 wt.% were investigated for the selective catalytic reduction (SCR) of NOx with CH4 in the excess of oxygen. X-ray diffraction (XRD) and UV-Vis measurements established the structure of silver catalysts. A relationship between the structure of silver catalysts and their catalytic functions for the SCR of NOx by CH4 was clarified. The NO conversion to N-2 showed a S-shape dependence on the increase of Ag loading. No linear dependence of catalytic activity on the amount of silver ions in the zeolite cation sites was observed. Contrastively, the activity was significantly enhanced by the nano-sized silver particles formed on the higher Ag loading samples (greater than or equal to7 wt.%). Temperature programmed desorption (TPD) and temperature programmed reduction (TPR) studies showed that nano-silver particles provided much stronger adsorption centers for active intermediates NO3-(s) on which adsorbed NO3-(s) could be effectively reduced by the activated methane. Silver ions in the zeolite cation sites might catalyze the reaction through activation of CH4 at lower temperatures. Activated CH4 reacted with NO3-(s) adsorbed on nano-silver particles to produce N-2 and CO2. (C) 2003 Elsevier B.V. All rights reserved.

Preparation and properties of a selenium-containing catalytic antibody as type I deiodinase mimic

Conversion of thyroxine (T-4) to 3,5,3'-triiodothyronine is an essential first step in controlling thyroid hormone action. Type I deiodinase (DI) can catalyze the conversion to produce the bulk of serum 3,5,3'-triiodothyronine. Acting as a mimic of DI, a selenium-containing catalytic antibody (Se-4C5) prepared by converting the serine residues of monoclonal antibody 4C5 raised against T4 into selenocysteines, can catalyze the deiodination of T4 with dithiothreitol (DTT) as cosubstrate. The mimic enzyme Se-4C5 exhibited a much greater deiodinase activity than model compound ebselen and another selenium-containing antibody Se-Hp4 against GSH. The coupling of selenocysteine with the combining pocket of antibody 4C5 endowed Se-4C5 with enzymatic activity. To probe the catalytic mechanism of the catalytic antibody, detailed kinetic studies were carried out in this paper. Investigations into the deiodinative reaction revealed the relationship between the initial velocity and substrate concentration. The characteristic parallel Dalziel plots demonstrated that Se-4C5-catalyzed reaction mechanism was ping-pong one, involving at least one covalent enzyme intermediate. The kinetic properties of the catalytic antibody were similar to those of DI, with K-m values for T-4 and DTT of approximately 0.8 muM and 1.8 muM, respectively, and a V-m value of 270 pmol per mg of protein per min. The activity could be sensitively inhibited by 6-propyl-2-thiouracil (PTU) with a K-i value of similar to 120 muM at 2.0 muM T-4 concentration. The PTU inhibition was progressively alleviated with the increasing concentration of added DTT, revealing that PTU was a competitive inhibitor for DTT.

Una testimonianza silenziosa.Storia della Chiesa cattolica in Tunisia dal Trattato del Bardo alla ‘rivoluzione dei gelsomini’

The work examines the change involving the Church in Tunisia from the period of the Protectorate to the present through the fundamental moments of independence (1956) and the signing of the ‘Modus vivendi’ (1964). In the first structure of the “modern” Church, a fundamental role was played by the complex figure of the French Cardinal Charles-Allemand Lavigerie who, while giving strong impulse to setting up disinterested charitable social initiatives by the congregations (Pères Blancs, Soeurs Blanches and others), also represented the ideal of the ‘evangelizing’ (as well as colonial) Church which, despite its declared will to avoid proselytism, almost inevitably tended to slip into it. During the French Protectorate (1881-1956) the ecclesiastic institution concentrated strongly on itself, with little heed for the sensitivity of its host population, and developed its activities as if it were in a European country. From the social standpoint, the Church was mostly involved in teaching, which followed the French model, and health facilities. In the Church only the Pères Blancs missionaries were sincerely committed to promoting awareness of the local context and dialogue with the Muslims. The Catholic clergy in the country linked its religious activity close to the policy of the Protectorate, in the hope of succeeding in returning to the ancient “greatness of the African Church”, as the Eucharistic Congress in Carthage in 1930 made quite clear. The Congress itself planted the first seed in the twentyfive- year struggle that led the Tunisian population to independence in 1956 and the founding of the Republic in 1957. The conquest of independence and the ‘Modus vivendi’ marked a profound change in the situation and led to an inversion of roles: the Catholic community was given the right to exist only on the condition that it should not interfere in Tunisian society. The political project of Bourguiba, who led the Republic from 1957 to 1987, aimed to create a strongly egalitarian society, with a separation between political and religious powers. In particular, in referring to the Church, he appeared as a secularist with no hostility towards the Catholics who were, however, considered as “cooperators”, welcome so long as they were willing to place their skills at the service of the construction of the state. So, in the catholic Community was a tension between the will of being on the side of the country and that of conserving a certain distance from it and not being an integral part of it. In this process of reflection, the role of the Second Vatican Council was fundamental: it spread the idea of a Church open to the world and the other religions, in particular to Islam: the teaching of the Council led the congregations present in the country to accept the new condition. This new Church that emerged from the Council saw some important events in the process of “living together”, of “cultural mixing” and the search for a common ground between different realities. The almost contemporary arrival of Arab bishops raised awareness among the Tunisians of the existence of Christian Arabs and, at the same time, the Catholic community began considering their faith in a different way. In the last twenty years the situation has continued to change. Side by side with the priests present for decades or even those born there, some new congregations have begun to operate, albeit in small numbers: they have certainly revitalized the community of the faithful, but they sometimes appear more devoted to service “within” the Church, than to services for the population, and are thus characterized by exterior manifestations of their religion. This sort of presence has made it possible for Bourguiba's successor, Ben Ali (president from 1987 to 2011), to practice forms of tolerance even more clearly, but always limited to formal relations; the Tunisians are still far from having a real understanding of the Catholic reality, with certain exceptions connected to relations on a personal and not structured plane, as was the case in the previous period. The arrival of a good number of young people from sub-Saharan Africa, most of all students, belonging to the JCAT, and personnel of the BAD has “Africanized” the Church in Tunisia and has brought about an increase in Christians' exterior manifestations; but this is a visibility that is not blatant but discreet, with the implicit risk of the Church continuing to be perceived as a sort of exterior body, alien to the country; nor can we say, lacking proper documentation, how it will be possible to build a bridge between different cultures through the “accompaniment” of Christian wives of Tunisians. Today, the Church is living in a country that has less and less need of it; its presence, in the schools and in health facilities, is extremely reduced. And also in other sectors of social commitment, such as care for the disabled, the number of clergymen involved is quite small. The ‘revolution’ in 2011 and the later developments up to the present have brought about another socio-political change, characterized by a climate of greater freedom, but with as yet undefinable contours. This change in the political climate will inevitable have consequences in Tunisia’s approach to religious and cultural minorities, but it is far too soon to discuss this on the historical and scientific planes.

The impacts of past land-use on the ecology of an ancient woodland in south-west Ireland

A multi-disciplinary study was conducted to compare stands of ancient and secondary origin within a single wood, the Gearagh woodland, County Cork. These sites were compared with adjacent areas of grassland, which provided a reference for the former land-use (pasture) of the secondary woodland. A historical study confirmed that while the core of the Gearagh has been subject to minimal human interference, other sections have been cleared in the past for agricultural purposes. Investigations into soil structure and composition showed that soil properties in these secondary woodland areas were significantly altered by this past woodland clearance and conversion to agriculture, while the soil of the ancient woodland showed little signs of disturbance. The vegetation community also differed between the two woodland areas, partly due to altered environmental conditions. Many of the ancient woodland plant species were unable to form a persistent seed bank, while there was increased representation of species associated with more open-habitat conditions in the seed bank of the secondary woodland. While germination of woodland species was low in all sites, overall, seeds tended to germinate more successfully in the ancient woodland. The ancient woodland also provided a suitable habitat for many soil and ground detritivores, most notably enchytraeids, although earthworms were not abundant. Past agricultural use, however, changed the decomposer community considerably, with increased representation of earthworm species and a decline in the abundance of enchytraeids in the secondary stands. In conclusion, the legacies of historical agricultural activities can continue to significantly affect the structure and composition of present-day woodlands so that they may differ considerably from undisturbed ancient woodland stands, even within the same woodland. A greater understanding of the origin, development and ecological functioning of ancient woodlands should aid in determining future conservation and management requirements.

Appropriateness of Largemouth Bass as a Model Species for Detection of Endocrine Dissruption

Intersex in largemouth bass (Micropterus salmoides) has been correlated with regional anthropogenic activity, but has not been causally linked to environmental factors. Four groups of hatchery-reared largemouth bass (LMB) and fathead minnows (FHM) of varying ages and sex were exposed to aqueous poultry litter mixtures, 17β- estradiol (E2), and controls. Water samples were analyzed for estrogens through liquid chromatography tandem mass spectrometry and estrogenicity through the bioluminescent yeast estrogen screen assay. Fish plasma was analyzed for the egg yolk protein vitellogenin (Vtg) using enzyme–linked immunosorbent assay and gonad tissue was examined histologically for enumeration of testicular oocytes (TO). Water chemistry revealed typical E2 conversion to Estrone with subsequent decay over the exposure periods. A modest prevalence of TO (9.4%) was detected with no apparent treatment effect. While significant Vtg induction was found in E2 exposed FHM, minimal Vtg induction was found in male LMB. Despite field findings of intersex in male LMB, this species may be poorly suited for laboratory investigations into endocrine disruption.

The Islay wave power project: an engineering prospective

The design, construction and subsequent operation of the 75 kW oscillating water column wave power plant on the Isle of Islay has provided a significant insight into the practicality of wave power conversion. The development of wave power plant poses a significant design and construction challenge for not only civil but also mechanical and electrical engineers. The plant must withstand the immense forces imposed during storms, yet efficiently convert the slow cyclic motion of waves into a useful energy source such as electricity and do so at a price competitive with other forms of generation. In addition, the hostile marine environment hampers the construction process and the variability of the wave resource poses problems for electrical control and grid integration. Many sceptics consider wave power conversion to be too difficult, too expensive and too variable to justify the effort and expense necessary to develop this technology. However, the authors contend that with modular wave power systems developed from the practical experience gained with the Islay plant, wave power is a viable technology with a considerable world market potential. However, this technology is still at the early stages of development and will require the construction of a number of different prototypes before there is extensive commercial exploitation.

The Unexpected Preference for the fac-Isomer with the Tris(5-ester-substituted-2,2′-bipyridine) Complexes of Ruthenium(II)

The synthesis of a number of new 2,2'-bipyridine ligands, functionalized with bulky ester side groups is reported (L2 - L8). Their reaction with [Ru(DMSO)4Cl2] gives rise to tris-chelate ruthenium(II) metal complexes which show an unusually high proportion of the fac-isomer, as judged by 1H NMR following conversion to the ruthenium(II) complex of 2,2'-bipyridine-5-carboxylic acid methyl ester (L1). The initial reaction appears to have thermodynamic control with the steric bulk of the ligands causing the third ligand to be labile under the reaction conditions used, giving rise to disappointing yields and allowing rearrangement to the more stable facial form. DFT studies indicate that this does not appear to be as a consequence of a metal centered electronic effect. The two isomers of [Ru(L1)3](PF6)2 were separated into the two individual forms using silica preparative plate chromatographic procedures, and the photophysical characteristics of the two forms compared. The results appear to indicate that there is no significant difference in both their room temperature electronic absorption and emission spectra or their excited state lifetimes at 77K.

Suitability of Crangonyx pseudogracilis (Crustacea : Amphipoda) as an early warning indicator in the multispecies freshwater biomonitor

Background. Biological monitors are increasingly important in 'Biological Early Warning Systems' (BEWS) for monitoring water quality. This study examines the freshwater amphipod Crangonyx pseudogracilis as a potential new indicator species when used in the Multispecies Freshwater Biomonitor (MFB). The MFB is an online continuous biomonitor which uses impedance conversion to record behavioural responses of vertebrates and invertebrates.

Between Colonial Violence and Socialist Worldview: The Conversions of Ernst Daumig

In 1900, Ernst Däumig (1866–1922) wrote to Karl Kautsky of his ‘bitter experiences’ of violence in the French Foreign Legion and then in the Prussian military that had led to his recent ‘conversion’ to the socialist worldview. This article takes up Däumig's letters, articles and travelogues, and a drama, to explore how he recast his experiences of colonial and military violence twice, first as a writer for a German soldiers’ journal and then as an aspiring socialist journalist. As well as a burden that pushed him to critique his past, Däumig's military and colonial experiences are shown to have been his starting capital in the world of journalism and politics. The article gives particular attention to the process of conversion, through which Däumig forged a new life narrative out of the moral tales offered by the adopted worldview and the events of his own past. In addition to providing a case study of worldview conversion, this article demonstrates how biographical research can challenge assumptions about the impact of colonial violence on German metropolitan culture. At the same time, this biographical analysis sheds light on the early career of one of the key figures in the German Revolution of 1918 to 1921. As co-chairman of the Independent Social Democratic Party (USPD), Däumig led the USPD into union with the Communist Party in 1920.

Distribution of the common lizard (Zootoca vivipara) and landscape favourability for the species in Northern Ireland

The common lizard (Zootoca vivipara) is Ireland’s only native reptile, forming a key part of the island’s biodiversity. However, there is a general paucity of distributional and abundance data for the species. In this study, we collated incidental records for common lizard sightings to define the distribution of the species in Northern Ireland. Maximum entropy modelling was employed to describe species-habitat associations. The resulting predicted landscape favourability was used to evaluate the current status of the species based on the distribution of its maximum potential range in relation to the degree of fragmentation of remaining suitable habitat. In common with previous studies in the Republic of Ireland, sightings were highly clustered indicating under-recording, observer bias, and fragmentation of suitable habitat. A total of 98 records were collated from 1905 to 2009. The species was recorded in 63 (ca. 34%) of 186 × 10 km Northern Irish grid squares. Lizard occurrence was strongly and positively associated with landscapes dominated by heathland, bog and coastal habitats. The single best approximating model correctly classified the presence of lizards in 84.2% of cases. Upland heath, lowland raised bog and sand dune systems are all subject to Habitat Action Plans in Northern Ireland and are threatened by conversion to agriculture, afforestation, invasive species encroachment and infrastructural development. Consequently, remaining common lizard populations are likely to be small, isolated and highly fragmented. Establishment of an ecological network to preserve connectivity of remaining heath and bog will not only benefit remaining common lizard populations but biodiversity in general.