Tax compliance and tax complexity in Portugal: essays on the perception of tax professionals

Tese de Doutoramento em Contabilidade.

Variation of the physicochemical and morphological characteristics of solvent casted poly(vinylidene fluoride) along its binary phase diagram with dimethylformamide

Poly(vinylidene fluoride), PVDF, films and membranes were prepared by solvent casting from dimethylformamide, DMF, by systematically varying polymer/solvent ratio and solvent evaporation temperature. The effect of the processing conditions on the morphology, degree of porosity, mechanical and thermal properties and crystalline phase of the polymer were evaluated. The obtained microstructure is explained by the Flory-Huggins theory. For the binary system, the porous membrane formation is attributed to a spinodal decomposition of the liquid-liquid phase separation. The morphological features were simulated through the correlation between the Gibbs total free energy and the Flory-Huggins theory. This correlation allowed the calculation of the PVDF/DMF phase diagram and the evolution of the microstructure in different regions of the phase diagram. Varying preparation conditions allow tailoring polymer 2 microstructure while maintaining a high degree of crystallinity and a large β crystalline phase content. Further, the membranes show adequate mechanical properties for applications in filtration or battery separator membranes.

A Gß protein and the TupA Co-Regulator bind to protein kinase A Tpk2 to act as antagonistic molecular switches of fungal morphological changes

A Gß protein and the TupA Co-Regulator Bind to Protein Kinase A Tpk2 to Act as Antagonistic Molecular Switches of Fungal Morphological Changes

Evaluation of the morphological and physical characteristics of plumes from chicken feathers

This work presents a study on the properties of chicken plumes from the poultry industry, namely feathers. Studies conducted include length, diameter and weight of chicken feathers to 42 days old. Initial results indicate that the central and lower feather areas present very interesting properties and characteristics turning these materials suitable for various applications, including in clothing, thermal and acoustic insulation in buildings, cimenticious and polymeric matrices reinforcements, among others.

Density-dependent morphological plasticity and trade-offs among vegetative traits in Eichhornia crassipes (Pontederiaceae)

Density-dependent responses are an important component of the organism life-history, and the resource allocation theory is a central concept to the life-history theory. When resource allocation varies due to environmental changes, a plant may change its morphology or physiology to cope with the new conditions, a process known as phenotypic plasticity. Our study aimed to evaluate how plant density affects Eichhornia crassipes allocation patterns. A total of 214 individuals in high and low density were collected. The density effect was observed in all plant traits examined including biomass accumulation. All traits of E. crassipes demonstrated higher values in high density conditions, except for biomass of leaves. Density exhibited a high influence on vegetative traits of E. crassipes, but did not influence allocation pattern, since a trade-off among the vegetative traits was not found. The morphological plasticity and the absence of trade-offs were discussed as strategies to overcome neighbor plants in competition situations. In high density conditions, there were clear changes in the morphology of the plants which probably allows for their survival in a highly competitive environment.

Comparative leaf morphological analysis of 20 species of Chrysobalanaceae

Morphological studies focusing on vegetative traits are useful in identifying species when fertile material is not available. The aim of this study was to assess the application of comparative leaf morphology to identify species of the Chrysobalanaceae family. The morphological observations were made with a stereomicroscope. We used the diaphanization technique for viewing venation details. It is shown the descriptions of the leaf morphology, illustrations and an identification key for 20 species from genera Couepia, Licania and Parinari (Chrysobalanaceae) occurring in the Adolpho Ducke Forest Reserve, Manaus, AM, Brazil. The key was constructed using the DELTA (DEscription Language for TAxonomy) software. Leaf traits such as the presence of intersecondary venation and the type of insertion of secondary veins were recorded for each species. These morphological leaf traits are reliable for identifying species of Chrysobalanaceae

Tradução e validação para o português do Medication Regimen Complexity Index

FUNDAMENTO: A complexidade da farmacoterapia consiste de múltiplas características do regime prescrito, incluindo o número de diferentes medicações no esquema, o número de unidades de dosagem por dose, o número total de doses por dia e os cuidados na administração dos medicamentos. O Medication Regimen Complexity Index (MRCI) é um instrumento específico, validado e utilizado para medir a complexidade da farmacoterapia, desenvolvido originalmente em língua inglesa. OBJETIVO: Tradução transcultural e validação desse instrumento para o português do Brasil. MÉTODOS: Foi desenvolvido um estudo transversal envolvendo 95 pacientes com diabete do tipo 2 utilizando múltiplas medicações. O processo de validação teve início pela tradução, retrotradução e pré-teste do instrumento, gerando uma versão adaptada chamada Índice de Complexidade da Farmacoterapia (ICFT). Em seguida foram analisados parâmetros psicométricos, incluindo validade convergente, validade divergente, confiabilidade entre avaliadores e teste-reteste. RESULTADOS: A complexidade da farmacoterapia medida pelo ICFT obteve média de 15,7 pontos (desvio padrão = 8,36). O ICFT mostrou correlação significativa com o número de medicamentos em uso (r = 0,86; p < 0,001) e a idade dos pacientes (r = 0,28; p = 0,005). A confiabilidade entre avaliadores obteve correlação intraclasse igual a 0,99 (p < 0,001) e a confiabilidade teste-reteste obteve correlação de 0,997 (p < 0,001). CONCLUSÃO: Os resultados demonstraram que o ICFT apresenta bom desempenho de validade e confiabilidade, podendo ser utilizado como ferramenta útil na prática clínica e em pesquisas envolvendo análise da complexidade da terapia.

Procesos adaptativos y dimensiones del comportamiento biosocial en cazadores recolectores del SW de la provincia de La Pampa.

Resumen del proyecto: Este resumen se incluirá en la base de datos de la Biblioteca Digital del Ministerio, por lo que se debe elaborar el mismo sobre la base de la siguiente estructura y completar todos los campos que se indican a continuación: identificación y caracterización del problema objeto del estudio, hipótesis, planteo de objetivos, materiales y métodos a utilizar, resultados esperados, importancia del proyecto (extensión del campo 4000 caracteres). Proyecto diseñado para aportar al conocimiento de los procesos adaptativos y la dinámica biosocial de las sociedades del pasado prehistórico argentino. Propone analizar y evaluar el potencial documental de los restos bioarqueológicos con fehaciente asociación contextual para posibilitar la realización de inferencias sobre procesos biosociales de naturaleza adaptativa o no adaptativa. Está centrado en el análisis osteológico y biocultural de materiales esqueletales (aproximadamente cien individuos) correspondientes a poblaciones aborígenes prehistóricas del actual territorio de la provincia de La Pampa (Médano Petroquímica, Departamento Puelén). Entre otros muchos aspectos, la importancia de estos materiales reside en que son asignables a sociedades con economía cazadora-recolectora y cuya cronología corresponde al Holoceno tardío final (Entierros datados en 393 ± 41 cal AP AMS.), una época particularmente interesante por la dinámica sucesión de eventos socioculturales y poblacionales que la caracterizan. La evidencia recuperada da cuenta de prácticas funerarias complejas que consisten en la realización de enterratorios colectivos, indirectos, secundarios, y presencia de eventos de violencia y/o tensión social. Los métodos y técnicas consisten en la descripción e identificación basados en observación y registro de marcadores esqueléticos conforme a prácticas estándares de nuestro laboratorio: Planillas de observación y registro durante excavaciones de la Archaeological Summer Field School (ASFS) de la Universidad de Chicago y planillas de los “Standards” de Buikstra y Ubelaker, modificadas y adaptadas por nuestro grupo de trabajo, entre otros). Los datos obtenidos serán empleados para graficación (estadística descriptiva) y también se realizará sobre ellos análisis multivariados y estadística no paramétrica (etapa inferencial). Se tendrán en cuenta aspectos descriptivos y analíticos vinculados con el reconocimiento de la edad y el sexo, hábitos dietarios (marcadores morfológicos y químicos de hueso y dientes), economía de subsistencia, patrones de diferenciación social, exploración de eventuales relaciones de parentesco, roles vinculados con el sexo, el uso del cuerpo, dieta, salud y enfermedad, en relación con la economía de subsistencia, etc. (Buikstra y Beck 2006, Larsen, 1997, White y Folkens 2000). Dado la naturaleza y complejidad de los hallazgos, caracterizados por la conformación de entierros colectivos secundarios e indirectos, un capítulo de interés lo constituye el análisis de las dimensiones sociales del comportamiento mortuorio y la discusión de los indicadores de violencia y/o tensión social asociados a los hallazgos (O´Shea 1984, Rakita et al. 2005, entre otros). Dado el hecho de que se cuenta con la disponibilidad de materiales adecuados para este tipo de estudios, la información relevante y los datos a analizar serán obtenidos mediante la aplicación de métodos y técnicas bioarqueológicas específicas antes mencionados, con la finalidad de observar y discutir tendencias y proponer modelos de interpretación sujetos a ulterior validación, particularmente toda vez que se cuente con una mayor representación numérica y casuística tanto a nivel de individuos como de sitios bioarqueológicos excavados. El proyecto se enmarca en la firma de un Convenio Específico de Trabajo entre la UNRC y el Gobierno de La Pampa. Palabras clave: Ingrese hasta 5 palabras clave, distintas de las utilizadas en el título del proyecto y que describan la naturaleza del objeto de estudio. bioarqueología economía cazadora-recolectora adaptación biosocial comportamiento mortuorio Violencia y tensión social. Abstract: Resumen del proyecto en inglés (extensión del campo 2000 caracteres). This project has been designed to improve the knoledge on adaptive processes and biosocial dynamics among aborigine past societies in Argentina. This research is focused on the analysis and evaluation of documentary potential of bioarchaeological skeletal remains with reliable contextual associations. It is specifically centered in the osteological as well as cultural analysis of more than one hundred skeletons from native prehistoric populations from a prehistoric collective burial site in La Pampa province. (Médano Petroquímica, Departamento Puelén). Among other aspects, the importance of the materials to be analyzed lies in the fact that they correspond to a subsistence economy based on hunting and gathering, and have been chronologically assigned to Late Holocene times (burials dated 393 ± 41 cal AP AMS), a period denoting particular interest due to the dynamic succession of sociocultural events that characterized it. Evidence so far recovered accounts for complex funerary practices consisting of indirect, secondary collective burials, as well as the presence of events of violence and/o social tension. Methods and techniques consist in the description and identification based on the observation, and recording of skeletal markers, according to laboratory as well as field work standards: The University of Chicago Archaeological Summer Field School (ASFS) forms, and the “Standards” forms from Buikstra y Ubelaker (1994), modified and adapted by our research team, among others. Data obtained shall be used for graphic (descriptive statistics) as well as multivariate analyses and non parametric statistics (inferential stage). Descriptive as well as analytical aspects such as those related to age and sex determination, feeding habits (morphological as well as chemical markers of bones and teeth), subsistence economy, patterns of social differentiation, kinship patterns, sex-linked roles, body use, diet, health and disease, all of them in close relationship with the hunter-gatherer subsistence economy (Buikstra y Beck 2006, Larsen, 1997, White y Folkens 2000). Given the nature and complexity of the burial disposals, characterized by complex collective burials, a core chapter of our interest is that of social dimensions of mortuary behavior as well as the discussion and interpretation of markers of violence and/or social tension. Given the amount of evidence gathered so far, relevant information as well as data to be analyzed will be obtained by specific bioarchaeological methods and techniques, trying to observe and discuss possible trends as well as to formulate interpretive models to be verified or rejected with the arrival of new, reliable data both at individual level as well as at the archaeological sites to be excavated. This project has been particularly considered in a bilateral agreement between UNRC and the Government of La Pampa Province.

On the morphological "variation" on the aedaegus of Schizotetranychus oryzae (acari, prostigmata, tetranychidae)

Sobre a "variação" morfológica do edéago de Schizotetranychus oryzae (Acari, Prostigmata, Tetranychidae). Apresenta-se uma nota sobre a ocorrência do ácaro do arroz, Schizotetranychus oryzac Rossi de Simons, No Brasil, com observações sobre a "variação" morfológica do edéago do macho desta espécie de ácaro.

Morphological phylogeny of the bat genus Platyrrhinus Saussure, 1860 (Chiroptera: Phyllostomidae) with the description of four new species / Paul M. Velazco.

n.s. no.105(2005)

Convergence and morphological constraint in frogs : variation in postcranial morphology ; a contribution in celebration of the distinguished scholarship of Robert F. Inger on the occasion of his sixty-fifth birthday / Sharon B. Emerson.

n.s. no.43(1988)