O TRATAMENTO CONTABILÍSTICO DOS ATIVOS INTANGÍVEIS: SNC versus SNC-AP

O objetivo central deste trabalho é efetuar uma análise comparativa da contabilização dos ativos intangíveis no âmbito do SNC e do SNC-AP. A convergência de ambos os normativos nos critérios de reconhecimento e mensuração não é plena. No que respeita ao reconhecimento, é dada a possibilidade, no âmbito público, de um elemento ser reconhecido como ativo, mesmo que não produza benefícios económicos futuros para a entidade, desde que possua potencial de serviço. No que à mensuração se refere, na norma aplicada ao setor público o modelo da revalorização é visto como uma alternativa ao modelo do custo, não estando previsto nesse modelo o reconhecimento de perdas por imparidade. As conclusões observadas neste trabalho poderão contribuir para que outros estudos se desenvolvam no âmbito de uma análise conjunta aos normativos contabilísticos adotados em Portugal.

ESTUDO COMPARATIVO DO RECONHECIMENTO E DA MENSURAÇÃO DOS ATIVOS FIXOS TANGÍVEIS NO POCAL E NO SNC-AP

Perante a atual reforma da Contabilidade Pública em Portugal, foi aprovado, em setembro de 2015, o novo Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP). Este trabalho tem por objetivos analisar o definido no POCAL e no SNC-AP quanto ao reconhecimento e à mensuração dos ativos fixos tangíveis (AFT). Este estudo permite concluir que o novo normativo evidencia um avanço face ao POCAL, definindo não só o conceito de ativo e de AFT, como também os critérios de reconhecimento que um elemento deve cumprir para que possa ser reconhecido como tal, permitindo assim uma maior consistência no reconhecimento destes elementos, por parte das diferentes entidades públicas. Por outro lado, no que respeita à mensuração, o SNC-AP segue de perto, com as devidas adaptações, os normativos internacionais, introduzindo dois momentos de mensuração dos AFT, e referindo o justo valor explicitamente enquanto critério de mensuração aplicável a situações concretas.

Ascorbic acid induces an oxidative stress in CCRF cells activating the transcription factors AP-1 and NFRB

We have previously tested the effects of high dose AA supplements on human volunteers in terms of reducing DNA damage, as a possible mechanism of the vitamin’s proposed protective effect against cancer and detected a transient, pro-oxidant effect at high doses (500 mg/day). Herein, we present evidence of a pro-oxidant effect of the vitamin when added to CCRF cells at extracellular concentrations which mimic those present in human serum in vivo (50–150AM). The activation of the transcription factor AP-1 was optimal at 100 AM AA following 3h exposure at 37jC. A minimum dose of 50 AM of AA activated NFnB but there appeared to be no dose-dependent effect. Increases of 2–3 fold were observed for both transcription factors when cells were exposed to 100 AM AA for 3h, comparing well with the pro-oxidant effect of H2O2 at similar concentrations. In parallel experiments the activation of AP-1 (binding to DNA) was potentiated when cells were pre-incubated with AA prior to exposure with H2O2. Cycloheximide pretreatment (10 Ag/ml for 15min) caused a 50% inhibition of AP-1 binding to DNA suggesting that it was due to a combination of increasing the binding of pre-existing Fos and Jun and an increase in their de novo synthesis. Cellular localisation was confirmed by immunocytochemistry using antibodies specific for c-Fos and c-Jun proteins. These results suggest that extracellular AA can elicit an intracellular stress response resulting in the activation of the oxidative stress-responsive transcription factors AP-1 and NFnB. These transcription factors are involved in the induction of genes associated with an oxidative stress response, cell cycle arrest and DNA repair confirmed by our cDNA microarray analysis (Affymetrix). This may explain the abilty for AA to appear to inhibit 8-oxodG, yet simultaneously generate another oxidative stress biomarker, 8-oxo-dA. These results suggest a completely novel DNA repair action for AA. Whether this action is relevant to our in vivo findings will be the subject of our future research.

Septin6 and Septin7 GTP binding proteins regulate AP-3- and ESCRT-dependent multivesicular body biogenesis

Septins (SEPTs) form a family of GTP-binding proteins implicated in cytoskeleton and membrane organization, cell division and host/pathogen interactions. The precise function of many family members remains elusive. We show that SEPT6 and SEPT7 complexes bound to F-actin regulate protein sorting during multivesicular body (MVB) biogenesis. These complexes bind AP-3, an adapter complex sorting cargos destined to remain in outer membranes of maturing endosomes, modulate AP-3 membrane interactions and the motility of AP-3-positive endosomes. These SEPT-AP interactions also influence the membrane interaction of ESCRT (endosomal-sorting complex required for transport)-I, which selects ubiquitinated cargos for degradation inside MVBs. Whereas our findings demonstrate that SEPT6 and SEPT7 function in the spatial, temporal organization of AP-3- and ESCRT-coated membrane domains, they uncover an unsuspected coordination of these sorting machineries during MVB biogenesis. This requires the E3 ubiquitin ligase LRSAM1, an AP-3 interactor regulating ESCRT-I sorting activity and whose mutations are linked with Charcot-Marie-Tooth neuropathies.

AP-2 complex-mediated endocytosis of Drosophila Crumbs regulates polarity via antagonizing Stardust

Maintenance of epithelial polarity depends on the correct localization and levels of polarity determinants. The evolutionarily conserved transmembrane protein Crumbs is crucial for the size and identity of the apical membrane, yet little is known about the molecular mechanisms controlling the amount of Crumbs at the surface. Here, we show that Crumbs levels on the apical membrane depend on a well-balanced state of endocytosis and stabilization. The adaptor protein 2 (AP-2) complex binds to a motif in the cytoplasmic tail of Crumbs that overlaps with the binding site of Stardust, a protein known to stabilize Crumbs on the surface. Preventing endocytosis by mutations in AP-2 causes expansion of the Crumbs-positive plasma membrane and polarity defects, which can be partially rescued by removing one copy of crumbs. Strikingly, knocking-down both AP-2 and Stardust retains Crumbs on the membrane. This study provides evidence for a molecular mechanism, based on stabilization and endocytosis, to adjust surface levels of Crumbs, which are essential for maintaining epithelial polarity.

An Examination of the AP United States History Exam Free Response Section

Michael S. Henry examined the first 30 years of the AP United States History exam’s essay section. This study examined changes that have occurred over the last 20 years by classifying questions into one of six categories and found little change in the types of essays used during this timeframe.

Variabilité, stase et régionalisation stylistiques : la céramique du site Hector-Trudel et du Nord-Est américain au sylvicole moyen tardif (500 à 1000 ap. J.-C.)

Thèse numérisée par la Direction des bibliothèques de l'Université de Montréal.

Variabilité, stase et régionalisation stylistiques : la céramique du site Hector-Trudel et du Nord-Est américain au sylvicole moyen tardif (500 à 1000 ap. J.-C.)

Thèse numérisée par la Direction des bibliothèques de l'Université de Montréal.

A PROBLEMÁTICA DO RECONHECIMENTO E DA MENSURAÇÃO DOS ATIVOS FIXOS TANGÍVEIS: ESTUDO COMPARATIVO DO SNC E DO SNC-AP

Este trabalho tem por objetivos analisar o definido no SNC e no SNC-AP, quanto ao reconhecimento e mensuração dos ativos fixos tangíveis (AFT). Este estudo permite concluir, quanto ao reconhecimento dos AFT, que o SNC-AP aproxima-se do SNC, com algumas particularidades específicas do âmbito público, como o facto de um elemento poder ser reconhecido como ativo mesmo que não produza rendimentos, desde que possua potencial de serviços. Por outro lado, no que respeita à mensuração, o SNC-AP segue de perto, com as devidas adaptações, os normativos internacionais e também o SNC, mas na mensuração subsequente dos AFT, apenas apresenta a revalorização como alternativa ao custo.

Learning from Text: Examining Teacher Thinking and Practice in AP Environmental Science

Thesis (Ph.D.)--University of Washington, 2016-08

Análise filogenética e funcional de dois genes de reparo homólogos a AP endonuclease em cana-de-açúcar: ScARP1 e ScARP3

The genome of all organisms constantly suffers the influence of mutagenic factors from endogenous and/or exogenous origin, which may result in damage for the genome. In order to keep the genome integrity there are different DNA repair pathway to detect and correct these lesions. In relation to the plants as being sessile organisms, they are exposed to this damage frequently. The Base Excision DNA Repair (BER) is responsible to detect and repair oxidative lesions. Previous work in sugarcane identified two sequences that were homologous to Arabidopsis thaliana: ScARP1 ScARP3. These two sequences were homologous to AP endonuclease from BER pathway. Then, the aim of this work was to characterize these two sequence using different approaches: phylogenetic analysis, in silico protein organelle localization and by Nicotiana tabacum transgenic plants with overexpression cassette. The in silico data obtained showed a duplication of this sequence in sugarcane and Poaceae probably by a WGD event. Furthermore, in silico analysis showed a new localization in nuclei for ScARP1 protein. The data obtained with transgenic plants showed a change in development and morphology. Transgenic plants had slow development when compared to plants not transformed. Then, these results allowed us to understand better the potential role of this sequence in sugarcane and in plants in general. More work is important to be done in order to confirm the protein localization and protein characterization for ScARP1 and ScARP3