1000 resultados para Incentivos fiscais - Amazonia


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Introduction: Entamoeba histolytica infections were investigated in residents of the Ariquemes and Monte Negro municipalities in Rondônia State, Brazil. Methods: Stool samples of 216 individuals were processed by the spontaneous sedimentation method and analyzed by microscopy for detection of the E. histolytica/E. dispar complex, followed by the immunoassay method using an enzyme-linked immunosorbent assay-based kit for the E. histolytica stool antigen. Results: E. histolytica/E. dispar cysts were present in 61% (50/82) and 44% (59/134) of the samples from Ariquemes and Monte Negro respectively, with a significant difference in the occurrence of infection between the two populations [p < 0.05; χ2 = 5.2; odds ratio = 2.0 (1.1 - 3.6)]. The E. histolytica antigen detection rate was 36.6% (30/82) for stool samples from Ariquemes, and 19.4% (26/134) for stool taken from the residents of Monte Negro. The rate of the occurrence of amoebiasis was significantly higher in the population from Ariquemes [p < 0.05; χ2 = 7.8; odds ratio = 2.4 (1.2 - 4.7)]. Discussion: Due to the high occurrence of E. histolytica infected residents diagnosed in the region and the unavailability in local clinics of a test to distinguish between the two Entamoeba species, physicians should consider treating E. histolytica/E.dispar infections. Conclusion: The results indicate that E. histolytica infection is highly endemic in the studied areas.

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"A atual crise económica e financeira na UE tem sido um catalisador na origem de profundas mudanças. A grande reestruturação das nossas economias atualmente em curso atesta o seu impacto. Tra-ta-se de um processo que é fonte de perturbações, de desafios políticos e de dificuldades sociais, mas que não deixa de ser neces-sário no intuito de criar os alicerces para o crescimento e a competi-tividade no futuro, devendo tal assumir uma dimensão inteligente, sustentável e inclusiva." 1 O objetivo do processo de investigação proposto será verificar em que medida o recurso a procedimentos de auditoria financeira por parte da Autoridade Tributária e Aduaneira (AT), poderá contribuir para um combate à fraude e evasão fiscais, mais eficaz, eficiente e económico. Para o efeito coloca-se a seguinte questão: Poderá o recurso a procedimentos de auditoria financeira contribuir para um combate à fraude e evasão fiscais de um modo mais eficaz, eficien-te e económico? Esta questão servirá como fio condutor do proces-so de investigação. No que diz respeito à revisão de literatura, foi feita investigação no contexto da Auditoria financeira, Procedimentos de Auditoria, Frau-de e Evasão fiscais, e Planos estratégicos adotados pela AT no combate à Fraude e Evasão Fiscais. Para o efeito, será feito o re-curso a livros técnicos, dissertações, documentos governamen-tais/estatais entre outros artigos que forem considerados pertinen-tes para o objeto de estudo. A motivação para a elaboração deste estudo nasce da necessidade de verificar se é possível dentro do nosso estado social aplicar pro-cedimentos de auditoria financeira que nos levem a compreender, como se pode combater a fraude e a evasão fiscal, de modo a ala-vancar a injustiça social entre os contribuintes cumpridores e incum-pridores.

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RESUMO - Contexto: O sistema de financiamento do internamento hospitalar público Português é de natureza prospectiva, através de um orçamento global baseado no casemix para os doentes do Serviço Nacional de Saúde (SNS) e de um pagamento por episódio para os doentes dos subsistemas. Em ambos os casos, o financiamento baseia-se principalmente nos Grupos de Diagnóstico Homogéneos (GDH) correspondentes a cada episódio, seja para atribuir um preço por doente saído no caso dos doentes dos subsistemas, seja para calcular o casemix do hospital no caso dos doentes do SNS. Atendendo à heterogeneidade de utilização de recursos intra GDH, resultante das características e necessidades individuais de cada doente, é expectável que o hospital, tendo em vista a garantia da sustentabilidade económica e financeira e/ou a obtenção de mais-valias, procure que o custo de produção fique aquém do preço médio pago, o que pode resultar na selecção de doentes. Por outro lado, ao não ser tida em conta no financiamento, e na ausência de selecção, a heterogeneidade intra GDH pode resultar na injusta recompensa/penalização de uns hospitais em detrimento de outros, tendo em conta as características e necessidades da população que servem e pelas quais não são compensados. Objectivos: O presente estudo propôs-se, por isso, avaliar o impacte que as características inerentes aos doentes têm no consumo de recursos hospitalares, tendo em vista inferir se as mesmas criam incentivos à selecção de doentes ou são fonte de penalizações ou recompensas injustas para os hospitais. Metodologia: Foi utilizada a amostra completa dos doentes internados no ano 2007 por doenças e perturbações do aparelho circulatório (Grande Categoria de Diagnóstico 5) nos 76 hospitais públicos Portugueses (69.905 episódios). Assumiu-se como proxy dos custos a variável tempo de internamento, e avaliou-se, mediante a realização de uma regressão linear multivariada, a relação existente entre a variação no tempo de internamento e as características sexo, idade, severidade, comorbilidades e estatuto económico dos doentes, tendo-se concluído que todas, menos o sexo, têm impacte significativo no tempo de internamento. Uma análise preliminar da distribuição das características identificadas como indutoras de custos pelos hospitais em estudo, conforme o resultado financeiro alcançado por estes fosse positivo ou negativo, sugeriu que as mesmas podem ter impacte nos resultados financeiros alcançados pelos hospitais. Conclusão: Concluiu-se que a actual metodologia de financiamento dos hospitais públicos portugueses possui incentivos à selecção de doentes, visto possibilitar a identificação de doentes que pelas suas características se tornam menos “rentáveis” para os hospitais, o que se pode traduzir numa perda de qualidade assistencial e de acessibilidade para os mesmos e beneficia/penaliza uns hospitais em detrimento de outros, de acordo com as características da população que servem.

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Methicillin resistant Staphylococcus aureus is considered a public health problem with a strong potential for dissemination and high rates of morbidity and mortality. In this study we describe bacteriological and epidemiological characteristics of Staphylococcus aureus in Manaus (Amazon region). During the one-year study period (2000-2001), sixteen cases of acute pyogenic multiple abscess were evaluated. Community-acquired S. aureus was identified as causative agent in 10 (62.5%) patients. The strains tested with antimicrobials by discs diffusion method, exhibited a high rate of sensitivity to cephalexin (100%), erythromycin (90%). Oxacillin-susceptible Staphylococcus aureus was 90%. No isolate was resistant to Vancomycin. To our knowledge, no series of community-acquired Staphylococcus aureus in Manaus hospital has been published. Our partial results showed a high rate of antimicrobial sensitivity among community-acquired Staphylococcus aureus in the hospital of Tropical Medicine Institute of Manaus, Amazon Region.

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INTRODUCTION: During the period from 2000 to 2002, 79 rotavirus-positive stool samples were collected from children presenting diarrhea in the Western Brazilian Amazon. METHODS: Molecular characterization of the G and P genotypes was performed using RT-PCR and electropherotyping analysis by polyacrylamide gel electrophoresis. RESULTS: A total of 59 samples were confirmed as group A rotavirus. A long electrophoretic profile was exhibited by the G1P[8], G3P[8], and G4P[8] genotypes. The G1P[8] genotype was found in greater proportion. The short electropherotype was exhibited only by G2 genotype strains. CONCLUSIONS: The proportion of the rotavirus genotypes observed was not different from that in other areas of Brazil. This study is the first genotyping of rotavirus in the Western Brazilian Amazon.

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Introduction: This study assessed the prevalence of Mansonella ozzardi in riverine communities of the Tefé River, Amazonas, Brazil. Methods: The prevalence of M. ozzardi was estimated by microscopic examination of thick blood smears. Results: The M. ozzardi prevalence rate was 6.3% (19/300). Filarial infection was found in 8 of the 11 communities surveyed, with prevalence rates varying from 2.5% to 22.2%. Conclusions: Tefé is a region of oil and natural gas exploration, in which there is a high turnover of workers. Migration patterns may facilitate the dissemination of mansonelliasis to other regions.

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Introduction The diverse and complex environmental conditions of the Amazon Basin favor the breeding and development of Anopheles species. This study aimed to describe the composition, abundance and temporal frequency of Anopheles species and to correlate these factors with precipitation, temperature and relative humidity. Methods The study was conducted in the District of Coração, State of Amapá, Brazil. Samples were collected monthly during three consecutive nights, from 6:00 PM to 10:00 PM, from December 2010 to November 2011. In addition, four 12-hour collections (i.e., 6:00 PM to 6:00 AM) were performed during this period. Results A total of 1,230 Anopheles specimens were collected. In the monthly collections, Anopheles darlingi was the predominant species, followed by An. braziliensis and An. albitarsis s.l., whereas An. darlingi, An. peryassui and An. braziliensis were the most frequent species collected in the 12-hour collections. The greatest number of anophelines was collected in September (the dry season). The highest frequency of anophelines was observed for An. darlingi during September, when there were the least rainfalls of the year, along with lower relative humidity and higher temperatures. There was little variation in the abundance of this species in other months, with the exception of slight increases in February, July and August. Conclusions The major malaria vectors, An. darlingi and An. albitarsis s.l. (likely An. marajoara), were the most abundant species collected in the study area. Consequently, prevention and control measures should be taken to prevent malaria outbreaks in the District of Coração.

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A new Amazonian species of Justicia, J. zarucchii from the region oif the Rio Abacaxis is described, illustrated, and compared with J. schultesii and J. gutierrezii, its closest relatives.

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In order, to place the new taxa. of Ficus found in Amazonian Brazil and the Guianas (see Vázquez Avila, Berg & Kooy, Acta Amazonica, fallowing article in this volume) in a taxonomic and phytogeographic framework, a key to the taxa provisionally recognized for Amazonia and the Guianas is presented and fallowed by a concise treatment of these taxa.

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Phithecellobium prancei, related to T. simabifolium Benth. and P. spruceanum Benth., is described and figured from specimens collected on white sand savannas along rio Aracá in northern Amazonas, Brazil. Its relationships within sect. Samanea ser. Coriaceae Benth., a group due for generic segregation from Pithecellobium sens. lat., are discussed.

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Population densities of six primate species (Saguinus midas, Pithecia pithecia, Cebus apella, Chiropotes satanas, Alouatta seniculus and Ateles paniscus) were estimated in continuous forest and in isolated reserves (one of 100 ha and four of 10 ha). Saguinusdensities in the continuous forest were found to be low, probably due to the lack of edge habitat and second growth favoured by them; Pithecia, Cebus and Ateles populations are also low, possibly because of more widely distributed and/or less abundant food sources than is true for other Amazonian regions, although hunting in the past, particularly of Ateles may also be a contributing factor; and Chiropotes and Alouatta densities were found to be similar to those observed in other areas of Amazonas forests. Ateles and Chiropotes, which occupy ranges on the order of three km2 were excluded from the 100-ka reserve at the time of its isolation. Unfortunately populations were not known prior to isolation of this reserve but during isolation there remained four groups of Saguinus, two Pitheciagroups, one Cebus groups and five Alouatta groups. One Saguinus group disappeared two months later, and one year post-isolation the Cebus group also left the reserve. Single Alouatta groups survive in the isolated 10-ha reserves. Saguinus, present in the four 10-ha reserves following isolation, have disappeared from two of them. One 10-ha reserve retains a group of Pithecia.

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One hundred and fourteen hectares of a "terra-fiirme" rain forest 70 km north of Manaus, Amazonas, Brazil, were surveyed for leaf-cutting ant colonies (Atta spp). One half of this area was in isolated forest fragments (surrounded by pastures or second growth) of two sizes: 1 and 10 ha. The other half was in non-isolated fragments (connected to a large parch of forest) of the same sizes. Only two species occured in this forest: Atta sexdens sexdens L. and A. cepfhalotes L. The first was the most abundant species with a mean density of 0.35 colonies per ha. The mean density of A. cephalotes colonies was 0.03 per ha. The density of colonies was not significantly different between the isolated fragments and the continuous forest. Furthermore, the species composition did not change with isolation. However, pre-isolation data and long term monitoring are necessary to conclude that the isolation of a forest fragment has no effect upon Atta colonies. The non-uniform spatial distribution of Atta colonics within the "terra-firme" forest must be taken into account when selecting conservation areas in the Amazon, in order to preserve this important group of ants together with their native habitat.

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SUMMARYMajor mineral, major element and minor element compositions are documented for a suite of drill core sediment samples representing a ~350m profile through the Solimões Formation sediments (Western Amazonia). Major element compositions are quantified using a chemical index of alteration (CIA) in order to asses the degree of weathering. Significant variations in CIA values throughout the profile, as well as abrupt changes between overlying, suggest that during the generation and deposition of thes sediments there were rapid changes in the ambient tectonic setting.