IAS/IFRS mandatory adoption and cross-border M&A

This study investigates the effect of the mandatory implementation of IAS/IFRS on cross-border M&A activity. I test the hypothesis that the improvement in the comparability of financial statements among the adopting countries facilitates crossborder transactions. According to the expectations, I find support for enhanced crossborder M&As following the mandatory adoption of IFRS due to a likely increase in the comparability of financial reports. Additionally, listed targets from IFRS adopting countries do experience stronger positive influence on foreign M&A transactions than unlisted target from adopting countries and listed targets from IFRS non-adopting countries.

Thrombocytopenia as a surrogate marker of hepatosplenic schistosomiasis in endemic areas for Schistosomiasis mansoni

Introduction This study aimed to evaluate whether a low platelet count is a good surrogate marker of hepatosplenic schistosomiasis (HSS) in a rural area of Brazil. A small district in southeastern Brazil, with a population of 1,543 individuals and a 23% prevalence of schistosomiasis, was selected for this investigation. Methods In July 2012, 384 volunteers were subjected to clinical, ultrasonography (US), and laboratory examinations, including stool sample analysis. The HSS patients were classified into four groups: Group 1 consisted of patients with a spleen >13cm and liver fibrosis; Group 2 consisted of patients with a palpable spleen and spleen>13cm measured by US; Group 3 consisted of patients with a spleen >13cm measured by US; and Group 4 consisted of patients with a palpable spleen. Results Eight patients were in Group 1 (2.1%), twenty-one were in Group 2 (5.5%), eight were in Group 3 (2.1%), and eighteen were in Group 4 (4.7%). A significant difference in the mean platelet counts was observed between the patients with and without HSS (p<0.01). Based on the receiver operating characteristic (ROC) curve (platelet count <143,000/mm3), the sensitivity was greater than 92% in all groups, and the specificity varied from 44.4% to 75%. Conclusions We concluded that in endemic areas, thrombocytopenia demonstrates good sensitivity for detecting HSS and may be used as a screening tool to identify patients with HSS.

Awareness of visceral leishmaniasis and its relationship to canine infection in riverside endemic areas in Northeastern Brazil

IntroductionAn awareness of visceral leishmaniasis (VL) is necessary to encourage the population to participate in prevention and control in collaboration with more efficient, centrally organized health programs. The aim of this study was to evaluate the awareness of the riverside population regarding VL and the association between awareness and the prevalence of canine visceral leishmaniasis (CVL).MethodsIn total, 71 people living in riverside areas in the City of Mossoró in State of Rio Grande do Norte participated of the study, and 71 dogs were tested for CVL by polymerase chain reaction (PCR). Association analysis of several variables related to knowledge of the riverside population regarding CVL positivity was performed, yielding odds ratios (OR) and 95% confidence intervals (CI), and significance was determined using chi-square (χ2) and Fisher's exact tests.ResultsAmong individuals whose dogs tested positive for CVL, 60% did not know the cure for CVL, and these subjects were three times more likely to have a dog test positive for CVL than those who were aware the cure for CVL. Knowledge of CVL cure was the only variable that remained in the logistic model after the successive removal of variables, with an adjusted OR of 3.11 (95%CI: 1.1-8,799; p=0.032).ConclusionsInsufficient awareness regarding VL in riverside areas with CVL-positive dogs was associated with increased rates of canine infection, which suggests that changes in habits and the adoption of attitudes and preventive practices may contribute to the control and prevention of this disease. This study reinforces the need to invest in better health education programs regarding VL.

Africanized honeybees in urban areas: a public health concern

IntroductionThis study aimed to investigate the occurrence of Africanized honeybees in Botucatu, São Paulo, Brazil, and to implement a program to remove such swarms.MethodsThe occurrences of Africanized honeybee swarms between 2010 and 2012 were studied and strategies to prevent accidents were developed.ResultsWe noted 1,164 cases of Africanized honeybee occurrences in the city, and 422 swarms were collected. The developed strategies to prevent accidents were disseminated to the population.ConclusionsWe contributed to reducing the risks represented by Africanized honeybee swarms in urban areas, by collecting swarms and disseminating strategic information for preventing accidents.

Could hantavirus circulation superpose areas of highly endemic vaccinia virus outbreaks? A retrospective seroepidemiological study in State of Minas Gerais

Introduction Hantavirus infections have been described in several regions in Brazil through seroepidemiological studies. Usually, populations are associated with rural and wild environment mainly due to close contact to species of Sigmodontinae rodents, considered hantavirus reservoirs. Methods A retrospective serosurvey was conducted to access the hantavirus seroprevalence in people living in regions affected by bovine vaccinia outbreaks. Results Sera from 53 patients were analyzed and none of them presented anti-hantavirus IgG antibodies. Conclusions This study presents an opportunity to analyze seronegativity despite close and recurrent contact with known hantavirus reservoirs. Aspects of hantavirus and bovine vaccinia emergence are also discussed.

The effectiveness of supply chain management on firm's performance: A comparative case study

The purpose of the paper is to investigate the effectiveness of supply chain management (SCM) practices to increase a company’s performance based on a cross-border and cross-sector analysis. The paper follows a comparative case study approach which was achieved by interviewing supply chain management experts of three companies operating in different industries and positions in a supply chain. Practices that were mutually applied by the firms and their contribution to achieve quality, economic, cost, and time advantages were analyzed. The paper revealed practices, which contribute the most to increase specific performance areas.

Spatial analysis of visceral leishmaniasis in the municipality of Rondonópolis, in the Brazilian State of Mato Grosso, from 2003 to 2012: human, canine and vector distribution in areas of disease transmission

INTRODUCTION: Visceral leishmaniasis (VL) is a zoonosis of great importance to public health and is considered a neglected disease by the World Health Organization. The disease has expanded and become more prevalent in urban areas in Brazil. METHODS: Geospatial analyses were performed and thematic maps of the triad of the disease were produced for the study period (2003-2012) in the urban area of the municipality of Rondonópolis in the midwestern State of Mato Grosso (MT), Brazil, TerraView 4.2.2 software was used for the analyses. RESULTS: A total of 87.9% of the 186 confirmed human cases of VL were cured. Children between the ages of 1 and 4 were the most affected. Registered deaths were predominant among adults aged 60 years or older. The urban area of the municipality consists of eight strata and 12 census districts include 237 neighborhoods. All sectors had confirmed cases of VL. During the study period, human cases of the disease were recorded in 90 neighborhoods. The 23 deaths from the disease were distributed in 21 neighborhoods. Sandflies carrying the parasite were captured in 192 out of 200 neighborhoods evaluated for the presence of the VL vector. The presence of dogs carrying the parasite was confirmed in, 140 out of 154 surveyed neighborhoods. CONCLUSIONS: The data demonstrated the endemic nature of VL, with a high percentage of infected children, a high distribution of canine infection, and a wide adaptation and dispersal of the vectors in the urban environment. These results, illustrate the process of urbanization of VL in the municipality of Rondonópolis, MT, Brazil.

A proposta de regulamento relativo a um direito europeu comum da compra e venda e as suas implicações no direito português

We have witnessed in recent years, an obvious effort by the competent European institutions, towards the harmonization of general law applicable to all Member States (MS's). Many developments have been registered in several areas of law, a europeanization process that aims to add value to cross-border transactions and, consequently, the internal market and european trade. This trend manifests itself in general to the private law level, and particularly in contract law. The extension of the field in which market participants - whether professionals or consumers - can act, must imperatively be articulated with a consequent wider protection. After all, the consumer is also a leading European purposes and its level should not be called into question for the sake of promoting trade. The link between the positions of two opposing parties, professionals and consumers, requires commitment and work reinforced by the institutions but only on that basis is consistent legislative production. The proposed Regulation on a Common European Sales Law of the sale, the European Commission, set focus to European contract law and raises questions about the relevance and necessity of such uniformity. An instrument for purposes of harmonization of European contract law, that can be applied to all cross-border consumer contracts, similar in all MS's certainly bring many benefits. However, its applicability and usefulness would depend on the level of protection that would provide, compared to the existing national rights. Would an optional instrument ensure the designs of a common law? Moreover, would a binding instrument be the best alternative in that sense? Keywords:

Trypanosoma cruzi isolated from a triatomine found in one of the biggest metropolitan areas of Latin America

Abstract: INTRODUCTION: To characterize Trypanosoma cruzi (TcI) isolated from a Panstrongylus megistus specimen found in one of the biggest metropolitan areas of Latin America, the relationship between the TcI group of T. cruzi and the transmission cycle in the urban environment was studied. METHODS: The T. cruzi strain, Pm, was isolated in a culture medium from the evolutionary forms present in the hindgut of a live male specimen of P. megistus found in the Jabaquara subway in São Paulo City. The sample from the triatomine showed trypomastigote forms of Trypanosomatidae, which were inoculated in the peritoneum of Balb/c mice. The sample was then inoculated in Liver Infusion Tryptose medium and J774 cells for the molecular identification and characterization of the parasite. The Pm strain of T. cruzi was identified by isolation in axenic culture medium, and based on the morphology, cell infection, growth kinetics, and molecular characterization. RESULTS: After isolation, the protozoan was identified as T. cruzi. No parasites were detected in the peripheral blood of the animal, which can be a characteristic inherent to the strain of T. cruzi that was isolated. Cell invasion assays were performed in triplicate in the J774 cell line to confirm the invasive ability of the Pm strain and revealed amastigote forms of the parasite within macrophages. CONCLUSIONS: Our biological and molecular characterizations helped understand parasite-host interactions and their evolutionary history in context of the associations between vectors, ecotopes, hosts, and groups of the parasite.

Impactos territoriais de processos de cooperação transfronteiriça : caso de estudo : Elvas e Badajoz

A cooperação transfronteiriça é vista na União Europeia como um modelo de integração territorial e como uma alternativa para o desenvolvimento das regiões de fronteira, devido ao seu afastamento em relação aos grandes centros urbanos. No início da década de 90 foi lançado o programa do INTERREG tendo em vista a maior permeabilidade da fronteira e o desenvolvimento destes territórios, entre os quais o das regiões do Alto Alentejo e da Extremadura. A grande proximidade territorial entre Elvas e Badajoz permitiu desde sempre relações de cooperação mais ou menos intensas e consentidas, mesmo antes da abertura da fronteira, motivadas sobretudo pela diferença de valor entre as duas moedas. Contudo, com a entrada conjunta dos países ibéricos na CEE (1986), essas relações intensificaram-se ao nível do comércio, do emprego, do turismo, do lazer e da procura de serviços. Impactos territoriais como a procura e utilização conjunta de infraestruturas e de espaços públicos pelas populações das duas cidades, a promoção e realização de espetáculos culturais, a prática de cross-border shopping, a procura de uma segunda residência, em ambos os lados da fronteira, e a tendência para uma urbanização contínua no futuro, justificaram a criação da Eurocidade Elvas-Badajoz (2013). Esta iniciativa tem como principais objetivos promover a conceção, gestão e prestação conjunta de serviços, desenvolver projetos de cooperação em áreas de interesse comum, estimular a cooperação entre empresas e atrair investimentos geradores de novos postos de trabalho. No entanto os desafios para ambas as cidades prendem-se com a existência de um quadro jurídico e legal distinto que tem condicionado algumas das ações ou iniciativas e o desenvolvimento territorial conjunto ainda carece de uma proposta estratégica.

EARTHWORM ACTIVITY IN FOREST AND SAVANNA SOILS NEAR BOA VISTA, RORAIMA, BRAZIL

From May to December, 1992 we studied the earthworm activity, as part of the ECOFIT Program at Surrão ( 30km from Boa Vista), verifying the duration of the activity and quantifying it through the casts deposited on the soil surface. Three transects were stablished: a 100m long in the savanna, a 40m in the transitional area and 100m long in the forest. Specimens were collected monthly along the transects according to the method proposed by TSBF and the casts were collected from the squares previously placed on the transects. Two earthworm species were found in the three areas: Pontoscolex roraìmensis and Pontoscolex corethrurus. The first species depositing its casts on the soil surface. Rainy season wich usually occurs from April to August, determined the duration of activity for the two species (however, 1992 was atypical in that rainy season, only started in May). P. roraìmensis produced casts in the three areas from May to August followed by aestivation. In the savanna, P. corethrurus started aestivation in the same period as P. roraìmensis but remained active until November in the two other areas. P. roraìmensiswas found up 50m from the forest border, being associated to the presence of Curatella americana and Byrsonima sp, two typical savanna bushes.

Feeding of the Brycon cephalus, Triportheus elongatus and Semaprochilodus insignis (osteichthyes, characiformes) larvae in Solimões/Amazonas River and floodplain areas.

Information on larval fish feeding is essential for understanding their trophic relations, including the management in conditions totally or partially controlled by humans. An experiment was designed to evaluate the larval diets of three commercially important species. Four varzea-lakes and the adjacent river were sampled with bongo and hand nets from January 1993 to November 1995. Larval diets were evaluated by length-classes and capture sites, and were tested by two factor ANOVA. The larvae were feeding in all habitats, except in the flooded forests. The three species had different diets, which varied with their length and lake. The rotifers were the main initial food item of the three species, replaced by fish larvae in Brycon cephalus, cladocerans in Triportheus elongatus and detritus in Semaprochilodus insignis. The increase of the ingestion limit, as the larvae grew, was higher than the increase in the consumed prey size for the three species.

Geological control of Podocnemis expansa and Podocnemis unifilis nesting areas in Rio Javaés, Bananal Island, Brazil

The distribution of the nests of Podocnemis expansa (Amazon turtle) and Podocnemis unifilis (yellow-spotted side neck turtle) along the point bars of the Javaés River in Bananal Island, demonstrates a clear preference of these chelonians for differentiated geological environments, in respect to the morphology, grain size or height of the nests in relation to the level of the river. The topographical distribution and the differences in the grain size of the sediments that compose the point bars of the river, originated from the multiple sedimentary processes, and make possible the creation and separation of different nesting environments. Each turtle species takes advantage of the place that presents physiographic characteristics appropriate to the hatching success of their eggs. The superposition of the P. expansa and P. unifilis nest placement areas is rare. The P. expansa nests are concentrated on the central portion of the beaches where successive depositional sedimentary events produced sandy banks more than 3.3 m above the river water level. The P. unifilis nests are distributed preferentially in the upstream and downstream portions along the point bars where the sandy deposits rarely surpass 1.5 m at the moment of laying. P. expansa nests located on the beaches of fine to medium sized sand hatch in a mean of 68 days, while those incubated on beaches of medium to coarse sand size take a mean of 54 days to hatch.

Communal egg laying by Gonatodes humeralis (Sauria, Gekkonidae) in Manaus primary and secondary forest areas

Communal nesting has been registered for a number of lizard species at different sites. Here it is described communal egg laying of Gonatodes humeralis at different sites near and in human buildings in the period between 1990 and 1998. All these communal nests have been found in the dry season, between April and July, suggesting that the nests of are more common in this season, when the activity of their predators is less intense and the reduction of humidity diminish the decomposition action of the fungi that may kill the eggs.