Droit pénal fiscal

Basé sur un séminaire ISIS consacré au sujet et à l'heure où le droit pénal fiscal est plus que jamais d'actualité, le recueil aborde des questions essentielles du droit pénal fiscal actuel. Il place la problématique dans le cadre des principes généraux du droit pénal et de la procédure pénale (Prof. Alain Macaluso et Lyuska Hulliger), ainsi que dans celui du développement de l'assistance internationale en matière fiscale (Prof. Xavier Oberson). L'ouvrage examine par ailleurs, sur la base de cas pratiques, certains enjeux cruciaux du droit pénal fiscal en matière d'impôts directs (Marc Bugnon et Philippe Béguin) et de la TVA (Jacques Pittet et Valérie Paris). Enfin, une contribution traite spécifiquement de la problématique de la responsabilité pénale des organes et des mandataires (Prof. Pierre-Marie Glauser).

Mapeamento das interações proteína-ligante através de técnicas de RMN de ¹H utilizando detecção do ligante

NMR is a valuable screening tool for the binding of ligands to proteins providing structural information on both protein and ligands and is thus largely applied to drug-discovery. Among the recent NMR techniques to probe weak binding protein-ligand complexes we have critically evaluated the advantages and disadvantages of STD (Saturation Transfer Difference), WaterLOGSY (Water Ligand Observation with Gradient Spectroscopy), NOE pumping and DOSY-NOESY (Diffusion-Ordered NOESY) using a mixture of BSA (bovine serum albumin) plus salicylic acid, caffeine, citric acid, adipic acid and D-glucose.

Electrochemical behavior of parent and photodegradation products of some selected pesticides

Electrochemical behavior of pesticides is extensively studied, but little attention has been given to the study of their degradation products (by-products) by electrochemical methods. However, the degradation products of pesticides can be even more toxic then the parent products and such studies should be encouraged. Therefore, the objective of this work was to evaluate the electroactivity of by-products of imazaquin, methylparathion, bentazon and atrazine, generated by UV irradiation and measured using cyclic and differential pulse voltammetry and UV-visible absorption spectrophotometry. Results have shown that several by-products exhibit electroactivity, allowing, in some cases, the simultaneous determination of both parent and degradation products.

Atividade antioxidante de extratos e taninos condensados das folhas de Maytenus ilicifolia Mart. ex Reiss.

Maytenus ilicifolia (Celastraceae) is a native plant of South America and popularly known as "espinheira-santa". The aim of this study was to evaluate the antioxidant capacity of extracts and isolated compounds from this plant. The antioxidant activity of the crude and semipurified extracts and isolated compounds was evaluated through DPPH-radical and phosphomolybdenum-complex assays. By both methods, the ethyl-acetate fraction demonstrated better antioxidant capacity compared with vitamin C and trolox. In the compounds, the higher the number of hydroxyls, the greater the antioxidant activity. In addition, stereochemistry influenced antioxidant activity, i.e., compounds with 2R,3R showed greater activity than those with 2R,3S.

Determinação de bromo e iodo em alga marinha comestível por ICP-MS após decomposição por combustão iniciada por micro-ondas

A method based on microwave-induced combustion (MIC) was applied for the decomposition of different types of edible seaweed (Nori, Hijiki and Wakame) for subsequent determination of bromine and iodine by inductively coupled plasma mass spectrometry (ICP-MS). Decomposition of 500 mg of each sample was achieved in less than 30 min. A single and diluted solution (150 mmol L-1 (NH4)2CO3) was used for the absorption of both analytes and a reflux step of 5 min was applied to improve analyte recoveries. Accuracy was evaluated using certified reference materials and agreement was between 103 and 108% for both elements.

AVALIAÇÃO DO RADICAL N,N-DIETIL-1,4-FENILENODIAMINO (DEPD•+) COMO SONDA ESPECTROFOTOMÉTRICA PARA DETERMINAÇÃO DA CAPACIDADE ANTIOXIDANTE EM BEBIDAS

AbstractMany well-established methods for determining the antioxidant capacities in several samples have been described in literature. However, DPPH (2,2-diphenyl-1-picrylhydrazyl) and ABTS (2,2'-azino-bis(3-ethylbenzothiazoline-6-sulphonic acid)) are the main two methods that utilize radicals as spectrophotometric probes for analysis. Nevertheless, these methods have certain limitations because of their slower kinetics, solvent polarity effects, the hydrophilicity and lipophilicity of the compounds, chemical costs, etc. In this study, a spectrophotometric method for determining the antioxidant capacity in beverages was developed based on an exploration of the cation radical derived from DEPD. This method was based on the oxidation of aromatic amines with Fe(III) ions at pH 4.0, which leads to their corresponding purple cation radicals (DEPD•+) with λmax values at 500 and 540 nm. The addition of an antioxidant after the formation of the radical leads to a reduction in color intensity that is proportional to the antioxidant concentration in the medium. Results obtained using this method were compared with the Folin-Ciocalteau, ABTS and DPPH methods in terms of applications in wines, teas, and infusions samples. Linear correlation analysis at a 95% confidence level was employed to compare the results, which were in good agreement with a correlation coefficient of r > 0.9000. Thus, the developed method was simple, accurate, and consistent with other assays for the determination of the total amount of phenolic compounds and antioxidant capacity.

A Spätphilosophie de F. W. Schelling e o desdobrar da consciência humana

Em 1821, Friedrich W. Schelling (1775-1854) inaugura um novo caminho para o seu pensamento. Esse novo caminho, como afirma o próprio filósofo, divide sua filosofia em duas partes, a saber, a filosofia negativa, que diz respeito a toda sua produção anterior, e a filosofia positiva que se inaugura a partir das aulas de Erlangen. Contudo, como veremos neste artigo, suas duas filosofias estão unidas na busca pelo pensamento da Unidade. Essa busca traduz-se na Spätphilosophie como busca do Absoluto. O presente artigo tem como objetivo refletir sobre os escritos da chamada Filosofia da Mitologia que visam pensar o caminho do Absoluto. Tal caminho relaciona-se com o caminho percorrido pela própria consciência humana e, ao mesmo tempo, coincide com ela. Portanto, a análise culminará no que chamou de processo mitológico e sua relação com o politeísmo sucessivo, já que a mitologia teria se constituído graças à sucessão dos deuses efetuada na consciência humana.

In diesen heil'gen Hallen

Soitinnus: lauluääni, orkesteri.

Resistência do Abacaxizeiro 'Turiaçu' a Meloidogyne arenaria, M. enterolobii, M. incognita e M. javanica

Neste trabalho avaliou-se, em condições de casa de vegetação, a reação do abacaxizeiro 'Turiaçu' [Ananas comosus (L.) Merril 'Turiaçu'] a Meloidogyne arenaria, M. enterolobii, M. incognita e M. javanica. Mudas tipo filhote foram plantadas em vasos com capacidade de 3L contendo solo autoclavado. Quando as mudas apresentaram raízes desenvolvidas, foram inoculadas com 5000 ovos de cada espécie do nematoide, separadamente. Foi adotado um delineamento inteiramente casualizado com dez repetições. Cento e cinquenta dias após a inoculação, as plantas foram avaliadas quanto ao fator de reprodução do nematoide (FR=população final/população inicial). O abacaxizeiro 'Turiaçu' mostrou-se altamente resistente às quatro espécies de Meloidogyne, com fatores de reprodução variando entre 0,00 a 0,03.

Hunnutettu luonto

Kirjallisuusarvostelu

Is professional recognition in plastic surgery related to activity in research

OBJECTIVE: To evaluate the relation of medical research, with the participation of prominent plastic surgeon in Congress.METHODS: We reviewed the scientific programs of the last 3 Brazilian Congress of Surgery, were selected 21 Brazilian plástic surgeons invited to serve as panelists or speakers in roundtable sessions in the last 3 congresses (Group 1). We randomly selected and paired by other members (associates) of the Brazilian Society of Plastic Surgery, with no participation in congress as speaker (Group 2). We conducted a search for articles published in journals indexed in Medline, Lilacs and SciELO for all doctors selected during the entire academic career and the last 5 years from March 2007 until March 2012. We assessed the research activity through the simple counting of the number of publications in indexed journals for each professional. The number of publications groups was compared.RESULTS: articles produced throughout career: Group 1- 639 articles (average of 30.42 items each). Group 2- 79 articles (mean 3.95 articles each). Difference between medias: p <0.001.CONCLUSION: The results demonstrate that the Brazilian Society of Plastic Surgery seeking professionals with a greater number of publications and journals of higher impact. This approach encourages new members to pursue a higher qualification, and give security to congressmen, they can rely on the existence of a technical criterion in the choice of speakers.

Aspectos da morfologia radiográfica do esqueleto, tórax e abdome do quati (Nasua nasua Linnaeus, 1766)

Treze quatis (Nasua nasua) oriundos do Parque Zoológico da Universidade Federal do Mato Grosso foram contidos quimicamente e submetidos a diversos procedimentos radiográficos. Foram realizadas radiografias dos membros torácicos, membros pélvicos, tórax, abdome, pescoço e crânio. As imagens obtidas foram comparadas com peça anatômica e com imagens radiográficas de caninos. Foram realizadas descrições da morfologia radiográfica de vísceras e de estruturas esqueléticas e disponibilizadas imagens das principais projeções radiográficas da espécie. As principais diferenças entre a morfologia radiográfica dos membros de quatis e de caninos ficaram limitadas às mãos e aos pés. Os quatis apresentaram 5 dígitos bem desenvolvidos com os metacarpos e os metatarsos levemente mais curtos do que os dígitos correspondentes. Essa espécie apresentou 7 vértebras cervicais, 15 torácicas, 5 vértebras lombares e 3 sacrais (fusionadas). Os seios frontais mostraram-se mais amplos, com extensão cranial entre o osso maxilar e o nasal, e numerosos septos bem evidentes. A dentição observada foi I 3/3, C1/1, P4/4, M2/2 = 40 e as principais vísceras torácicas e abdominais apresentaram aspectos anatômico e radiográfico similares às descritas para caninos.

Genomic alterations detected by comparative genomic hybridization in ovarian endometriomas

Endometriosis is a complex and multifactorial disease. Chromosomal imbalance screening in endometriotic tissue can be used to detect hot-spot regions in the search for a possible genetic marker for endometriosis. The objective of the present study was to detect chromosomal imbalances by comparative genomic hybridization (CGH) in ectopic tissue samples from ovarian endometriomas and eutopic tissue from the same patients. We evaluated 10 ovarian endometriotic tissues and 10 eutopic endometrial tissues by metaphase CGH. CGH was prepared with normal and test DNA enzymatically digested, ligated to adaptors and amplified by PCR. A second PCR was performed for DNA labeling. Equal amounts of both normal and test-labeled DNA were hybridized in human normal metaphases. The Isis FISH Imaging System V 5.0 software was used for chromosome analysis. In both eutopic and ectopic groups, 4/10 samples presented chromosomal alterations, mainly chromosomal gains. CGH identified 11q12.3-q13.1, 17p11.1-p12, 17q25.3-qter, and 19p as critical regions. Genomic imbalances in 11q, 17p, 17q, and 19p were detected in normal eutopic and/or ectopic endometrium from women with ovarian endometriosis. These regions contain genes such as POLR2G, MXRA7 and UBA52 involved in biological processes that may lead to the establishment and maintenance of endometriotic implants. This genomic imbalance may affect genes in which dysregulation impacts both eutopic and ectopic endometrium.

Alterações fisiológicas e bioquímicas durante a embebição de sementes de sucupira-preta (Bowdichia virgilioides Kunth.)

Nessa pesquisa foi avaliado o comportamento das sementes de sucupira-preta durante a embebição, bem como as modificações em algumas proteínas durante esse processo. As sementes foram embebidas em rolo de papel umedecido, a 30°C e pesadas a cada 6 horas até a protrusão radicular de 50% das sementes, após o que as sementes foram submetidas a análises protéicas pela técnica da eletroforese. A curva de embebição dessa espécie segue um modelo trifásico. Na avaliação dos sistemas enzimáticos, foi observado um comportamento constante para as enzimas superóxido dismutase e malato desidrogenase. Para a enzima álcool desidrogenase, catalase e α-amilase, a intensidade das bandas variou em função do lote utilizado. Para as proteínas resistentes ao calor, foi observada a presença de bandas durante toda a germinação, com alterações na intensidade no decorrer do processo.

Conociendo a Aby Warburg

Aby Warburg es la oculta figura creadora de los estudios de iconología. Personaje indiscutido, ha sido retomado en los últimos años a partir de la reedición de sus obras y de numerosos estudios que posicionan su figura intelectual y los impactos que tuvo su método de aproximación a las imágenes, específicamente aquellos que hablaban del renacimiento del paganismo. Conceptos como pathosformeln, sobrevivencias de la antigüedad, accesorios en movimiento y el análisis histórico, psicológico y contextual de la producción cultural de las imágenes, son hoy característicos de una todavía novedosa manera de entender el estudio de la iconología.