The neuraminidase gene is present in the non-toxigenic Vibrio cholerae Amazonia strain: a different allele in comparison to the pandemic strains

The neuraminidase gene, nanH, is present in the O1, non-toxigenic Vibrio cholerae Amazonia strain. Its location has been assigned to a 150 kb NotI DNA fragment, with the use of pulsed-field gel electrophoresis and DNA hybridization. This NotI fragment is positioned inside 630 kb SfiI and 1900 kb I-CeuI fragments of chromosome 1. Association of the pathogenicity island VPI-2, carrying nanH and other genes, with toxigenic strains has been described by other authors. The presence of nanH in a non-toxigenic strain is an exception to this rule. The Amazonia strain nanH was sequenced (Genbank accession No. AY825932) and compared to available V. cholerae sequences. The sequence is different from those of pandemic strains, with 72 nucleotide substitutions. This is the first description of an O1 strain with a different nanH allele. The most variable domain of the Amazonia NanH is the second lectin wing, comprising 13 out of 17 amino acid substitutions. Based on the presence of nanH in the same region of the genome, and similarity of the adjacent sequences to VPI-2 sequences, it is proposed that the pathogenicity island VPI-2 is present in this strain.

Description of Culicoides (Mataemyia) felippebauerae sp. n., Forcipomyia musae immatures, and occurrence of F. genualis, breeding in banana stems in Brazilian Amazonia (Diptera: Ceratopogonidae)

The following three species of Ceratopogonidae were collected breeding in the rhizomatous herb Phenakospermum guyannense Endl., 1833 in the vicinity of Manaus, Brazil, a new species, Culicoides (Mataemyia) felippebauerae Spinelli, Forcipomyia (Forcipomyia) genualis (Loew), and F. (Phytohelea) musae Clastrier & Dellécole. C. (M.) felippebauerae is described and illustrated as adult, pupa, and fourth instar larva, the adult compared with the adult of C. barthi Taveres and Souza and larva and pupa with those of C. dicrourus Wirth & Blanton and C. macieli Tavares & Ruiz, the only species with known immatures in the subgenus. The pupa and fourth instar larva of F. (P.) musae are described and illustrated and compared with immatures of F. (P.) edwardsi Saunders.

Diversity of sandflies (Psychodidae: Phlebotominae) captured in sandstone caves from Central Amazonia, Brazil

In the present paper we describe the diversity of phlebotomine sandflies collected in three sandstone caves in the municipality of Presidente Figueiredo, state of Amazonas, Brazil. The phlebotomines were captured during 2006 with CDC light traps. Guano samples from inside the Gruta Refúgio do Maruaga were collected to investigate the presence of immature specimens. A total of 2,160 adult phlebotomines representing 15 species were captured. Pintomyia pacae was the dominant species in Gruta dos Animais (1,723 specimens) and Gruta dos Lages (50 specimens) and Deanemyia maruaga new comb (280 specimens) was the dominant species in Gruta Refúgio do Maruaga. A total of 18 guano samples were collected and seven of these samples included immature specimens. A total of 507 immature specimens were captured; 495 of these specimens were larvae and 12 were pupae. The presence of paca (Agouti paca) footprints near Gruta dos Animais and Gruta dos Lages suggests the association of Pi. pacae with this rodent. This finding may explain the abundance of Pi. pacae in these locations, while the species is relatively rare in the forest. Deanemyia maruaga is a cave species that uses guano to breed during its immature stages. Adult specimens of this species are apparently parthenogenetic and autogenous and represent the second record of parthenogenesis for the subfamily Phlebotominae.

Rhabdias paraensis sp. nov.: a parasite of the lungs of Rhinella marina (Amphibia: Bufonidae) from Brazilian Amazonia

The nematode parasites of Rhinella marina include species of the genus Rhabdias (Rhabdiasidae: Rhabditoidea). The present study describes Rhabdias paraensis sp. nov., which parasitizes the lungs of R. marina in Brazilian Amazonia. Of the more than 70 known species of this genus, 18 are parasites of bufonids, of which, eight are Neotropical. The new species described here is similar to Rhabdias alabialis in the absence of lips is different by the presence of conspicuous cephalic papillae. We describe details of the four rows of pores, which are distributed equally along the whole of the length of the body and connected with hypodermal cells, using histology and scanning electron microscopy. Other histological aspects of the internal structure of this nematode are also described.

A new species of Mesocoelium (Digenea: Mesocoeliidae) found in Rhinella marina (Amphibia: Bufonidae) from Brazilian Amazonia

Mesocoelium lanfrediae sp. nov. (Digenea: Mesocoeliidae) inhabits the small intestine of Rhinella marina (Amphibia: Bufonidae) and is described here, with illustrations provided by light, scanning electron microscopy and molecular approachs. M. lanfrediae sp. nov. presents the typical characteristics of the genus, but is morphometrically and morphologically different from the species described previously. The main diagnostic characteristics of M. lanfrediae sp. nov. are (i) seven pairs of regularly-distributed spherical papillae on the oral sucker, (ii) ventral sucker outlined by four pairs of papillae distributed in a uniform pattern and interspersed with numerous spines, which are larger at the posterior margin and (iii) small, rounded tegumentary papillae around the opening of the oral sucker, which are morphologically different from those of the oral sucker itself, some of which are randomly disposed in the ventrolateral tegumentary region of the anterior third of the body. Addionally, based on SSU rDNA, a phylogenetic analysis including Brachycoeliidae and Mesocoeliidae taxa available on GenBank established the close relationship between M. lanfrediae sp. nov. and Mesocoelium sp.

Rhodnius barretti, a new species of Triatominae (Hemiptera: Reduviidae) from western Amazonia

Rhodnius barretti , a new triatomine species, is described based on adult specimens collected in rainforest environments within the Napo ecoregion of western Amazonia (Colombia and Ecuador). R. barretti resembles Rhodnius robustus s.l. , but mitochondrial cytochrome b gene sequences reveal that it is a strongly divergent member of the “robustus lineage”, i.e., basal to the clade encompassing Rhodnius nasutus , Rhodnius neglectus , Rhodnius prolixus and five members of the R. robustus species complex. Morphometric analyses also reveal consistent divergence from R. robustus s.l. , including head and, as previously shown, wing shape and the length ratios of some anatomical structures. R. barretti occurs, often at high densities, in Attalea butyracea and Oenocarpus bataua palms. It is strikingly aggressive and adults may invade houses flying from peridomestic palms. R. barretti must therefore be regarded as a potential Trypanosoma cruzi vector in the Napo ecoregion, where Chagas disease is endemic.

A new species of phlebotomine, Trichophoromyia adelsonsouzai (Diptera: Psychodidae) of Brazilian Amazonia

The phlebotomine sandfly Trichophoromyia adelsonsouzai sp. nov. is described and illustrated based on the male and female morphological characteristics of specimens collected at Km 27 of the Trans-Amazonian Highway, municipality of Vitória do Xingu, state of Pará, Brazilian Amazonia. This is an area subject to the direct influence of Belo Monte hydroelectric system. With the description of this new species the number of Trichophoromyia sandflies recorded in Brazil is increased to 20.

Outstanding insecurities concerning the use of an Ov16-based ELISA in the Amazonia onchocerciasis focus

In a recent issue of Memórias do Instituto Oswaldo Cruz, published in Rio de Janeiro in February 2014 (109: 87-92), Adami et al. have published a survey reporting Mansonella parasite prevalence in the Amazon Region. This report makes a useful contribution to the existing knowledge of filarial parasite distribution within the Amazon area, parasite prevalence rates in relation to age and occupation and provides observations on the possible clinical impact of Mansonella ozzardi. Their publication also provides an account of what appears to be a novel ELISA that has recently been used in the Simuliidae and Onchocerciasis Laboratory of the Oswaldo Cruz Institute, Rio de Janeiro, Brazil. We are concerned that the publication of this ELISA may have created an excessively positive impression of the effectiveness of the onchocerciasis recrudescence serological surveillance tools that are presently available for use in the Amazonia onchocerciasis focus. In this letter we have, thus, sought to highlight some of the limitations of this ELISA and suggest how continuing insecurities concerning the detection of antibodies to Onchocerca volvulus within the Amazonia onchocerciasis focus might be minimised.

The mitogenome of Onchocerca volvulus from the Brazilian Amazonia focus

We report here the first complete mitochondria genome of Onchocerca volvulus from a focus outside of Africa. An O. volvulus mitogenome from the Brazilian Amazonia focus was obtained using a combination of high-throughput and Sanger sequencing technologies. Comparisons made between this mitochondrial genome and publicly available mitochondrial sequences identified 46 variant nucleotide positions and suggested that our Brazilian mitogenome is more closely related to Cameroon-origin mitochondria than West African-origin mitochondria. As well as providing insights into the origins of Latin American onchocerciasis, the Brazilian Amazonia focus mitogenome may also have value as an epidemiological resource.

A RESPONSABILIDADE SOCIAL E AMBIENTAL DA ORGANIZAÇÃO E AS SUAS IMPLICAÇÕES CONTABILÍSTICAS E FISCAIS

O presente trabalho tem por objectivo demonstrar como é importante promover políticas de responsabilidade social e ambiental, expondo e descrevendo as implicações contabilísticas e fiscais das mesmas. Neste sentido, é apresentado o conceito, uma breve caracterização histórica e os níveis de responsabilidade social e ambiental na organização. É feita uma pequena alusão a contabilidade social, destacando as suas ramificações, e ao balanço social. Ao longo do trabalho são realçadas as implicações contabilísticas e fiscais da responsabilidade social e ambiental, salientando as modificações nas rubricas das demonstrações financeiras e as vantagens que se têm ao nível fiscal, derivadas das doações que se fazem. O estudo de caso apresentado aborda as práticas de responsabilidade social e ambiental numa companhia petrolífera, com sede local em Mindelo, Cabo Verde. Neste estudo optamos por fazer uma análise dos documentos disponibilizados pela entidade de forma a constatar o que vem sendo feito em relação a acções de cariz social e de protecção do meio ambiente, realçando as rubricas que são afectadas derivado dos programas implementados e a possível redução dos encargos fiscais provenientes de práticas de responsabilidade e ambiental. A metodologia seguida durante a elaboração do trabalho baseia-se em revisões bibliográficas acerca do tema em causa e estudo de caso.

UM ESTUDO COMPARATIVO ENTRE OS INSTRUMENTOS DE PLANEAMENTO DE UM MUNICIPIO DE BRASIL E UMA AUTARQUIA EM CABO VERDE EM SEUS ASPECTOS ALOCATIVOS FISCAIS E SOCAIS

O presente trabalho descreve de forma lacónica o estudo comparado entre o município de Santa Cruz / Cabo Verde e o município de Borá/ Brasil- São Paulo. O objectivo central que guiou a elaboração deste trabalho, procurou essencialmente analisar através da pesquisa qualitativa da comparação, os instrumentos de planeamento municipal praticados nos dois municípios supra referidos nas áreas fiscais, alocativos e sociais, bem como a busca incessante pela complementaridade. Para efectivar a investigação proposta, apresentou-se primeiramente as questões gerais relacionados à fundamentação teórica necessária para a explicitação dos conteúdos da análise. Na sequência, fez-se uma exposição detalhada dos dados obtidos sobre a execução orçamentária apartir de pesquisa documental realizada no Municipio de Santa Cruz – Cabo Verde e do Municipio de Borá, São Paulo – Brasil. Após a incursão na execução orçamentaria de cada municipio que integrou a pesquisa, fez-se uma comparação entre os dados orçados com as realizadas. Além disso, investigou-se também a fundamentação legal da gestão orçamentária e financeira como meio de dotar o Município de Santa Cruz de mecanismo de controle e planeamento estratégico. Com base na análise, concluiu-se que existem realidades diferentes entre os municípios no que concerne a sua estrutura orçamental, suporte legal e também na forma de alocação dos recursos. Assim, as conclusões e recomendações direccionam o trabalho no sentido de oferecer subsídios para a melhoria do sistema de organização de uma estrutura orçamentária que melhor sirva os dois municípios.

An illustrated key to nymphs of Perlidae (Insecta, Plecoptera) genera in Central Amazonia, Brazil

An illustrated key to nymphs of Perlidae collected in streams of Central Amazonia, Brazil is provided. Three genera are reported for this region: Macrogynoplax Enderlein, Anacroneuria Klapálek and Enderleina Jewett. Additional diagnostic characters are provided for Enderleina nymphs.

New species and records of Chimarra Stephens (Trichoptera, Philopotamidae) from Central Amazonia, Brazil

Chimarra (Curgia) paucispina sp. nov., of the aurivittata group Flint, 1998 is described and illustrated from specimens collected in Amazonas State. The key to species of Chimarra (Curgia) Walker, 1860 presented by Flint was modified to include the new species. Chimarra (Chimarrita) chela Blahnik, 1997 and Chimarra (Curgia) jugescens Flint, 1998 are for first time reported for the Amazonas State. This is the first record of C. chela in Brazil.

Motivações Fiscais para a Constituição de Sociedades Holding

Esta dissertação foi elaborada com o intuito de analisar as “Motivações Fiscais para a Constituição de Sociedades Holding”. Inicia-se pela evocação das razões de criação de um tipo de sociedades diferente das demais, com o intuito de minimizar a sua carga tributária recorrendo à criação de sociedades holding. De seguida são identificadas as formas como as empresas usufruem das sociedades holding para minimizar a carga fiscal, torneando de forma lícita o imposto sobre o rendimento a que normalmente estariam sujeitas, onde são referidos esquemas de planeamento tributário a nível contabilístico para transferir os rendimentos para locais sujeitos a menores cargas tributárias e é evidenciado que a criação de estruturas de propriedade indiretas recorrendo a sociedades holding é utilizada para evitar uma tributação excessiva sobre juros e dividendos. No último capítulo são identificadas as várias taxas de imposto existentes na tributação internacional, culminando com uma análise empírica sobre taxas de tributação nominais e efetivas em Portugal, em comparação com uma média europeia, finalizando com a estratificação de estimativas microeconómicas por forma a aferir que as sociedades holding são sujeitas a uma carga fiscal claramente inferior à das demais empresas instaladas no nosso país, o que é conivente com as práticas evidenciadas ao longo da tese pelas sociedades holding.

Mosquitoes (Diptera, Culicidae) inhabiting foliar tanks of Guzmania brasiliensis Ule (Bromeliaceae) in central Amazonia, Brazil

Mosquitoes in the family Culicidae develop their immature forms in different environments depending on various circumstances. This study represents the first contribution to the ecological knowledge of culicids living in the bromeliad G. brasiliensis. The objectives of the study were to compare the Culicidae fauna of bromeliads in two seasonal periods, analyzing their abundance, richness and the influence of pH, conductivity and water volume, on the populations. Sampling was done at Reserva Adolpho Ducke, Manaus, Amazonas, Brazil between 2003 and 2005. Six samplings were done in the rainy season and six in the dry season. On each sampling day, six terrestrial and six epiphytic bromeliads, totaling 144 sampling units, were retrieved. A total of 444 immature mosquitoes were collected, distributed in the following species: Culex (Microculex) stonei Lane & Whitman, Culex (Microculex) chryselatus Dyar & Knab, Culex (Microculex) sp., Wyeomyia (Hystatomyia) autocratica Dyar & Knab and Wyeomyia (Hystatomyia) splendida Bonne-Wepster & Bonne. The relationship between abundance of Culicidae and sampling period was not significant, although abundance was higher in the dry period. There were significant correlations between water volume and the abundance (p = 0.003) and richness (p = 0.001) of culicids. The pH was positively related to the occurrence of the species Wy. autocratica (p= 0.010) and Wy. splendida (p= 0.006), demonstrating the influence of this factor in the structuring of bromeliad-inhabiting communities.