The Three-dimensional Solution Structure of NaD1, a New Floral Defensin from Nicotiana alata and its Application to a Homology Model of the Crop Defense Protein alfAFP

NMR spectroscopy and simulated annealing calculations have been used to determine the three-dimensional structure of NaD1, a novel antifungal and insecticidal protein isolated from the flowers of Nicotiana alata. NaD1 is a basic, cysteine-rich protein of 47 residues and is the first example of a plant defensin from flowers to be characterized structurally. Its three-dimensional structure consists of an a-helix and a triple-stranded anti-parallel beta-sheet that are stabilized by four intramolecular disulfide bonds. NaD1 features all the characteristics of the cysteine-stabilized up motif that has been described for a variety of proteins of differing functions ranging from antibacterial insect defensins and ion channel-perturbing scorpion toxins to an elicitor of the sweet taste response. The protein is biologically active against insect pests, which makes it a potential candidate for use in crop protection. NaD1 shares 31% sequence identity with alfAFP, an antifungal protein from alfalfa that confers resistance to a fungal pathogen in transgenic potatoes. The structure of NaD1 was used to obtain a homology model of alfAFP, since NaD1 has the highest level of sequence identity with alfAFP of any structurally characterized antifungal defensin. The structures of NaD1 and alfAFP were used in conjunction with structure - activity data for the radish defensin Rs-AFP2 to provide an insight into structure-function relationships. In particular, a putative effector site was identified in the structure of NaD1 and in the corresponding homology model of alfAFP. (C) 2002 Elsevier Science Ltd. All rights reserved.

Core outcome domains for chronic pain clinical trials: IMMPACT recommendations

Objective. To provide recommendations for the core outcome domains that should be considered by investigators conducting clinical trials of the efficacy and effectiveness of treatments for chronic pain. Development of a core set of outcome domains would facilitate comparison and pooling of data, encourage more complete reporting of outcomes, simplify the preparation and review of research proposals and manuscripts, and allow clinicians to make informed decisions regarding the risks and benefits of treatment. Methods. Under the auspices of the Initiative on Methods, Measurement, and Pain Assessment in Clinical Trials (IMMPACT), 27 specialists from academia. governmental agencies, and the pharmaceutical industry participated in a consensus meeting and identified core outcome domains that should be considered in clinical trials of treatments for chronic pain. Conclusions. There was a consensus that chronic pain clinical trials should assess outcomes representing six core domains: (1) pain, (2) physical functioning, (3) emotional functioning, (4) participant ratings of improvement and satisfaction with treatment, (5) symptoms and adverse events, (6) participant disposition (e.g. adherence to the treatment regimen and reasons for premature withdrawal from the trial). Although consideration should be given to the assessment of each of these domains, there may be exceptions to the general recommendation to include all of these domains in chronic pain trials. When this occurs, the rationale for not including domains should be provided. It is not the intention of these recommendations that assessment of the core domains should be considered a requirement for approval of product applications by regulatory agencies or that a treatment must demonstrate statistically significant effects for all of the relevant core domains to establish evidence of its efficacy. (C) 2003 International Association for the Study of Pain.

Towards the on-farm conservation of the assassin bug Pristhesancus plagipennis (Walker) (Hemiptera : Reduviidae) during winter using crop plants as refuges

Habitat instability associated with seasonal crop succession in broad-acre farming systems presents a problem for the conservation and utilisation of beneficial insects in annual field crops. The present paper describes two experiments used to measure the potential of seven plant species to be utilised as winter refuges to support and conserve the predatory bug Pristhesancus plagipennis (Walker). In the first experiment, replicated plots of canola (Brassica napus ), red salvia (Salvia coccinea ), niger (Guizotia abyssinica ), linseed (Linum usitatissimum ), lupins (Lupinus angustifolius ), and lucerne (Medicago falcata ) were planted in a randomized experiment during Autumn 1998. Upon crop establishment, adults and nymphs of P. plagipennis were released into treatment plots and their numbers were assessed, along with those of their potential prey, throughout the ensuing winter months. Post-release sampling suggested that canola and niger retained a proportion of adult P. plagipennis , while niger, lucerne and canola retained some nymphs. The other plant species failed to support P. plagipennis nymphs and adults postrelease. In the second experiment, niger was compared with two lines of sunflower (Helianthus annus ). Both sunflower lines harboured significantly higher (P < 0.05) densities of P. plagipennis nymphs than did niger. The more successful refuge treatments (sunflower, niger and canola) had an abundance of yellow flowers that were attractive to pollinating insects, which served as supplementary prey on which P. plagipennis were observed to feed. Sunflower and niger also supported high densities of the prey insect Creontiades dilutus (Stal) and provided protective leafy canopies which supplied shelter during the winter months. The potential and limitations for using each plant species as a winter refuge to retain P. plagipennis during winter are discussed.

Soil profile internal drainage for a central pivot fertigated coffee crop

Coffee cultivation via central-pivot fertigation can lead to fertilizer losses by soil profile internal drainage when water application is excessive and soils have low water retention and cation adsorption capacities. This study analyses the deep water losses from the top 1 m sandy soil layer of east Bahia, Brazil, cultivated with coffee at a high technology level (central-pivot fertigation), using above normal N fertilizer rates. The deep drainage (Q) estimation is made through the application of a climatologic water balance (CWB) program having as input direct measures of irrigation and rainfall, climatological data from weather stations, and measured soil water retention characteristics. The aim of the study is to contribute to the understanding of the hydric regime of coffee crops managed by central-pivot irrigation, analyzing three scenarios (Sc): i) rainfall only, ii) rainfall and irrigation full year, and iii) rainfall and irrigation dry season only. Annual Q values for the 2008/2009 agricultural year were: Sc i = 811.5 mm; Sc ii = 1010.5 mm; and Sc iii = 873.1 mm, so that the irrigation interruption in the wet season reduced Q by 15.7%, without the appearance of water deficit periods. Results show that the use of the CWB program is a convenient tool for the evaluation of Q under the cited conditions.

Nitrogen fertilizer (15N) leaching in a central pivot fertigated coffee crop

Nitrogen has a complex dynamics in the soil-plant-atmosphere system. N fertilizers are subject to chemical and microbial transformations in soils that can result in significant losses. Considering the cost of fertilizers, the adoption of good management practices like fertigation could improve the N use efficiency by crops. Water balances (WB) were applied to evaluate fertilizer N leaching using 15N labeled urea in west Bahia, Brazil. Three scenarios (2008/2009) were established: i) rainfall + irrigation the full year, ii) rainfall only; and iii) rainfall + irrigation only in the dry season. The water excess was considered equal to the deep drainage for the very flat area (runoff = 0) with a water table located several meters below soil surface (capillary rise = 0). The control volume for water balance calculations was the 0 - 1 m soil layer, considering that it involves the active root system. The water drained below 1 m was used to estimate fertilizer N leaching losses. WB calculations used the mathematic model of Penman-Monteith for evapotranspiration, considering the crop coefficient equal to unity. The high N application rate associated to the high rainfall plus irrigation was found to be the main cause for leaching, which values were 14.7 and 104.5 kg ha-1 for the rates 400 and 800 kg ha-1 of N, corresponding to 3.7 and 13.1 % of the applied fertilizer, respectively.

Maize nitrogen fertilization in two crop rotation systems under no-till

The objective of this study was to evaluate split nitrogen (N) fertilization of maize applied in band at sowing and top dressing with and without crop rotation, under no-till. The experiment was conducted with six N rates at sowing (0, 20, 30, 40, 50 and 60 kg ha-1) combined with three rates in top dressing (40, 70, 100 kg ha-1) and two management systems: after five cropping sequences of maize and crop rotation (maize + soybean + oat + soybean + corn) in a randomized block design with four replications. The crop rotation system increased yield in approximately 7% in relation to the area without rotation. The split of nitrogen fertilization, in rates above 39 and 54 kg ha-1 at sowing and 70 and 40 kg ha-1 in top dressing, resulted in yield higher than that obtained with the application of 100 kg ha-1 in top dressing. Grain yield was higher with the rates 50 and 70 kg ha-1 of N compared with that obtained with 20 and 100 kg ha-1 at sowing and top dressing, respectively. The rate 70 kg ha-1 of N resulted in the highest yield at the lowest cost compared with the revenues and costs incurred with the rates 40 and 100 kg ha-1.

Urease inhibitor (NBPT) and efficiency of single or split application of urea in wheat crop

NBPT (N-(n-butyl) thiophosphoric triamide), a urease inhibitor, has been reported as one of the most promising compounds to maximize urea nitrogen use in agricultural systems. The objective of this study was to evaluate the performance of irrigated wheat fertilized with urea or urea + NBPT as single or split application. The experiment was conducted from June to October 2006 in Viçosa, MG, Brazil. The experimental design followed a 2×2 factorial scheme, in which urea or urea + NBPT were combined with two modes of application: full dose at sowing (60kg ha-1) or split (20kg ha-1 at sowing + 40kg ha-1 as topdressing at tillering), in randomized blocks with ten replications. The split application of nitrogen fertilization does not improve the yield wheat under used conditions. The use of urease inhibitor improves the grain yield of wheat crop when urea is applied in topdressing at tillering, but its use does not promote difference when urea is applied in the furrow at planting.

La creación de valor del integrated reporting

El lanzamiento por parte del IIRC del International Integrated Reporting Framework en 2013, supone un nuevo Marco Internacional para la elaboración de informes financieros y puede marcar un cambio importante en la evolución de la información empresarial. Se trata de conseguir una información confiable, clara y comparable, dirigida a una amplia gama de partes interesadas. Además de información económica-financiera clásica, el Integrated Reporting (IR) abarca cuestiones sobre la estrategia de la organización, la gobernanza, los resultados y las perspectivas, elementos que conducen a la creación de valor a corto, medio y largo plazo. Nos planteamos conocer si la información integrada aumenta la creación de valor para las empresas. Para ello, se analiza la evolución de la Q de Tobin de las empresas españolas que desde 2011 están en el programa piloto sobre información integrada del IIRC en relación con el resto de empresas pertenecientes al IBEX 35. Los resultados muestran que el comportamiento de estas empresas es más positivo que la media del sector aunque los datos están muy influenciados por la situación de crisis.

A comunicação de informações nas instituições públicas e privadas: o caso XBRL - eXtensible Business Reporting Language no Brasil

O XBRL - eXtensible Business Report Language - é uma linguagem que está sendo implementada em vários países para divulgação das informações contábil-financeiras pela internet. Este artigo mostra o estado-da-arte do XBRL e como se deu sua evolução, bem como avalia o estágio atual do Brasil na divulgação de informações contábil-financeiras pela internet. Foi realizada uma pesquisa do tipo survey com empresas de capital aberto no Brasil. A pesquisa revelou uma forte aceitação do meio eletrônico para divulgação de informações financeiras e também que ainda é muito pequeno o conhecimento da linguagem XBRL no país e, conseqüentemente, menor ainda o número de entidades que já iniciaram formalmente os estudos para sua implementação. Mostrou ainda a inexistência de um padrão de divulgação de informações eletrônicas, tendo predominado os formatos PDF, HTML e DOC, o que dificulta a análise e comparação de informações entre órgãos reguladores e com o público em geral.

A evolução da divulgação voluntária da informação nas empresas cotadas da Euronext Lisboa do ano 2006 a 2008

O presente trabalho tem como objectivo analisar a evolução da divulgação voluntária de informação das empresas cotadas na Euronext Lisboa, no triénio 2006-2008. O estudo foi desenvolvido através da análise aos relatórios e contas anuais publicados nos anos de 2006, 2007 e 2008 e aos relatórios de sustentabilidade dos mesmos anos, quando disponibilizados, abrangendo 53 empresas. Os dados foram analisados e tratados estatisticamente pela análise univariada, bivariada e multivariada. Dos resultados obtidos, concluiu-se que a divulgação voluntária de informação por parte das empresas cotadas na Euronext Lisboa é ainda reduzida nas áreas dos desempenhos ambiental e social, apesar de ter tido uma evolução positiva nos três anos estudados. Dos 79 indicadores, apenas 30 são divulgados por estas empresas, revelando assim uma reduzida adesão à divulgação voluntária de informação segundo a estrutura da GRI. Quanto aos actores determinantes, apurou-se que a dimensão contribui para a divulgação de informação e que, pelo contrário, a rendibilidade não é um factor influenciador.

Divulgação de indicadores sociais: outra dimensão para informações contabilísticas

Mestrado em Contabilidade

Sustentabilidade empresarial e sua contabilidade: relatórios divulgados em Portugal, via internet

O tema da Sustentabilidade Empresarial aqui analisado, está relacionado com as respectivas práticas contabilísticas e inerentes DF - Demonstrações Financeiras divulgadas pelas empresas. A nossa motivação por esta temática resulta de sentirmos uma crescente insatisfação, manifestada por diferentes utilizadores, porque a informação contida nas DF, em modelo tradicional, é considerada muito insuficientes face às novas e crescentes necessidades sociais. Então, o objectivo principal desta nossa investigação é recolher reflexões associadas ao tema, identificar as carências informativas dominantes e possíveis soluções de melhoria. Pela revisão da literatura específica confirmamos a existência de crescentes preocupações internacionais no âmbito desta insuficiência informativa, manifestadas por académicos e profissionais de diferentes origens. O relato do desempenho empresarial tende para utilizar informação mais qualificada com rigor, abrangência e fiabilidade. Tudo isso exige maior participação da contabilidade. É imperioso que as actuais DF sejam melhoradas e na falta de normativos específicos a solução proposta, actualmente mais dominante, é da GRI-Global Reporting Initiative. Esse relato, aplicável de modo voluntário, é designado pela GRI como Relatório de Sustentabilidade o qual tende a ser divulgado, cada vez, mais, por diferentes empresas nacionais e internacionais. Procuramos saber a situação actual desses Relatórios em Portugal, pela sua divulgação via Internet. Das 83 empresas seleccionadas concluímos: 22% das mesmas já o aplicam e em modelos que se aproximam das orientações da CRI; 50% das mesmas divulgam alguns conteúdos associados ao tema mas predomina a dispersão informativa e a forma descritiva, portanto não quantificada; os restantes 28% não divulgam qualquer informação deste âmbito; os valores e indicadores de desempenho constantes dos conteúdos relatados e com base contabilística são muito reduzidos; só alguns relatórios incluem certificação por empresas especializadas; destacamos as empresas do sector financeiro com melhores relatórios, atendendo à diversidade, fundamentação e extensão de conteúdos informativos divulgados. As empresas seleccionadas não constituem uma amostra significativa de todo o universo empresarial instalado em Portugal. Então, as nossas conclusões sobre elas não poderão ser extensivas a todo esse universo mas poderão representar as melhores práticas existentes em Portugal porque essas empresas são aderentes do fórum BCSD Portugal-Conselho Empresarial para o Desenvolvimento Sustentável e das orientações da GRI. Não obstante as limitações encontradas parece-nos que este trabalho poderá propiciar um contributo válido para académicos investiga-dores desta temática e profissionais que partilhem destas novas necessidades de informação empresarial.

Análise da divulgação ambiental das empresas cotadas no PSI20 e no IBEX35 nos anos de 2010 e 2011

Mestrado em Contabilidade

Sustainability reporting and financial reporting: the relevance of an integrated reporting approach

In the business world, there are issues such as globalisation, environmental awareness, and the rising expectations of public opinion which have a specific role in what is required from companies as providers of information to the market. This chapter refers to the current state of corporate reporting (financial reporting and sustainability reporting) and demonstrates the need for evolution to a more integrated method of reporting which meets the stakeholders’ needs. This research offers a reflection on how this development can be achieved, which notes the ongoing efforts by international organisations in implementing the diffusion and adoption, as well as looking at the characteristics which are needed for this type of reporting. It also makes the link between an actual case of a company that is one of the world references in sustainable development and integrated reporting. Whether or not the integrated reporting is the natural evolution of the history of financial and sustainability reporting, it still cannot yet claim to be infallible. However, it may definitely be concluded that a new approach is necessary to meet the needs which are continuously developing for a network of stakeholders.

A divulgação da responsabilidade social empresarial nas empresas do PSI Geral da Euronext Lisboa (2012-2013): relatórios de sustentabilidade vs. divulgação online

Mestrado em Contabilidade