La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo

La contabilidad creativa es un tema de actualidad en la práctica contable. En esta comunicación se analizan el concepto y las diversas formas que puede adoptar la contabilidad creativa. También se estudia la incidencia que está suponiendo en España y en el Reino Unido. Paraello se informa de un estudio empírico realizado con auditores para analizar cual es la relevancia que tiene la contabilidad creativa en cada país.También se investiga si es un tema cada vez más popular y si es particularmente identificable en algunos sectores o bien en algunas áreas de la contabilidad.

Occurrence of adults and biological aspects of Geniates borelli Camerano (Coleoptera, Scarabaeidae, Rutelinae) in Aquidauana, MS, Brazil

Occurrence of adults and biological aspects of Geniates borelli Camerano (Coleoptera, Scarabaeidae, Rutelinae) in Aquidauana, Mato Grosso do Sul, Brazil. Due to the importance of Geniates borelli Camerano as a pest in many crops, studies were developed at Universidade Estadual de Mato Grosso do Sul, Aquidauana campus, MS, Brazil. Adults were collected with a light trap from January 2006 to December 2007. 3,320 adults were collected, and the highest quantities were obtained in October 2006 and November 2007, with 1,548 and 802 adults recorded, respectively. Collected adults were kept in plastic containers with soil and Brachiaria decumbens seedlings for oviposition. 535 eggs measuring 2.30 × 1.60 mm were obtained. As the embryonic development progressed, eggs increased in size to 3.00 × 2.70 mm, and this change occurred between 6 and 10 days after oviposition. The embryonic period lasted 17.9 days. The first, second, and third instars lasted 37.6, 49.7, and 74 days, respectively. The prepupal stage lasted 65.9 days and the pupal stage lasted an average of 18.5 days. The biological cycle is completed in 315.8 days, which characterizes the species as univoltine. The average longevity of females was 35.4 days and 28.5 days for males.

Tecnologias WiMAX Uma Proposta de implementação na rede da Polícia Nacional na Cidade da Praia

O presente trabalho tem por objetivo estudar e apresentar uma proposta de implementação das Tecnologias WiMAX na Polícia Nacional da Praia. Primeiramente é efetuado um enquadramento teórico das redes sem fio, no qual apresenta a sua evolução histórica bem como a sua caraterização tecnológica detalhada. Em seguida, são apresentadas as tecnologias WiMAX, sendo elas, muito mais evoluídas do que, por exemplo o padrão Instituto de Engenheiros Eletricista e Eletrónicas (IEEE) 802.11 (Wi-Fi) e são abordadas em detalhes. Evidencia-se também, as razões pelas quais existem as necessidades de introduzir essa tecnologia sem fio de banda larga numa Instituição como a Polícia Nacional, pondo fim às limitações apresentadas pelo padrão IEEE 802.11. Na parte prática desse trabalho académico, é apresentada a proposta de implementação dessa tecnologia, em que se faz em primeiro lugar a apresentação da ANAC, esta que é a entidade reguladora no Setor das Comunicações em Cabo Verde. Em seguida, faz-se a apresentação da Polícia Nacional e também uma breve descrição da sua estrutura bem como a caraterização da rede nessa instituição na Cidade da Praia. Já no final é apresentada a proposta propiamente dita bem como apresentação dos benefícios tendo essa tecnologia implementada nessa Instituição na Praia.

Achievement of at least very good partial response is a simple and robust prognostic factor in patients with multiple myeloma treated with high-dose therapy: long-term analysis of the IFM 99-02 and 99-04 Trials.

PURPOSE: The prognostic impact of complete response (CR) achievement in multiple myeloma (MM) has been shown mostly in the context of autologous stem-cell transplantation. Other levels of response have been defined because, even with high-dose therapy, CR is a relatively rare event. The purpose of this study was to analyze the prognostic impact of very good partial response (VGPR) in patients treated with high-dose therapy. PATIENTS AND METHODS: All patients were included in the Intergroupe Francophone du Myelome 99-02 and 99-04 trials and treated with vincristine, doxorubicin, and dexamethasone (VAD) induction therapy followed by double autologous stem-cell transplantation (ASCT). Best post-ASCT response assessment was available for 802 patients. RESULTS: With a median follow-up of 67 months, median event-free survival (EFS) and 5-year EFS were 42 months and 34%, respectively, for 405 patients who achieved at least VGPR after ASCT versus 32 months and 26% in 288 patients who achieved only partial remission (P = .005). Five-year overall survival (OS) was significantly superior in patients achieving at least VGPR (74% v 61% P = .0017). In multivariate analysis, achievement of less than VGPR was an independent factor predicting shorter EFS and OS. Response to VAD had no impact on EFS and OS. The impact of VGPR achievement on EFS and OS was significant in patients with International Staging System stages 2 to 3 and for patients with poor-risk cytogenetics t(4;14) or del(17p). CONCLUSION: In the context of ASCT, achievement of at least VGPR is a simple prognostic factor that has importance in intermediate and high-risk MM and can be informative in more patients than CR.

Influência do pH do meio de cultivo e da turfa no comportamento de estirpes de Bradyrhizobium

A acidez dos solos representa um problema que afeta grandes áreas agrícolas pelo mundo, principalmente nos trópicos, onde fósforo e nitrogênio também são limitantes. No caso do nitrogênio, a fixação biológica torna-se uma das alternativas mais viáveis do ponto de vista ecológico e econômico, por diminuir o uso e o impacto causado pelos fertilizantes nitrogenados. Neste trabalho, foram realizados dois experimentos in vitro e um em casa de vegetação com quatro estirpes de Bradyrhizobium (Br 4406, Br 29, SEMIA 587 e INPA 03-11B), no Departamento de Ciência do Solo (UFLA), de julho de 1998 a julho de 1999, para verificar o efeito de três valores de pH (5,0; 6,0; 6,9) no crescimento destas em meio de cultura YM, na sua simbiose com soja, assim como na sua sobrevivência em inoculantes produzidos com turfa. No primeiro experimento, as estirpes de Bradyrhizobium tiveram um comportamento diferenciado em meio líquido, obtendo melhor desempenho em pH 6,0, tanto em número de unidades formadoras de colônias quanto em produção de exopolissacarídeos. +No segundo experimento, o número de nódulos, a atividade da nitrogenase (Nase), as massas secas de nódulos, raízes e parte aérea de plantas de soja, de modo geral, não foram influenciados pelos valores de pH de cultivo das estirpes no inoculante. Entretanto, a estirpe INPA 03 - 11B mostrou-se efetiva, apresentando número de nódulos e atividade de Nase semelhantes aos de Br 29 e SEMIA 587, que são recomendadas como estirpes inoculantes, devendo, assim, ser indicada para testes de eficiência em campo. No terceiro experimento, com exceção da Br 29, que atingiu maior sobrevivência de células em pH 6,0, as outras estirpes tiveram sobrevivência semelhante neste valor de pH e em pH 6,9. O melhor desempenho das estirpes de Bradyrhizobium em pH 6,0 no meio de cultura e em turfa demonstrou a possibilidade do uso de inoculantes corrigidos para esse valor de pH, como modo de pré-adaptação às condições de acidez dos solos tropicais.

Eficiência agronômica de rizóbios selecionados e diversidade de populações nativas nodulíferas em perdões (MG): I - caupi

O caupi (Vigna unguiculata L.) é de grande importância nutricional, social, econômica e estratégica, principalmente para as regiões Norte e Nordeste, e vem ultrapassando as barreiras regionais, com amplas perspectivas no agronegócio brasileiro. A interação do caupi com bactérias fixadoras de N atmosférico pode aumentar a produtividade e diminuir os custos de produção. No presente trabalho, avaliou-se no campo a eficiência agronômica de estirpes previamente selecionadas de rizóbio em simbiose com o caupi, comparadas à estirpe recomendada até 2004, para a produção de inoculantes comerciais (BR 2001). Posteriormente, a diversidade fenotípica das populações nativas foi avaliada pela análise das características culturais e pela análise de proteína total por eletroforese em gel poliacrilamida (SDS-PAGE). Verificou-se que a inoculação no campo com as estirpes UFLA 03-84 e INPA 03-11B contribuiu, de forma significativa, para o aumento no rendimento de grãos, sendo semelhante ao da testemunha, com 70 kg ha-1 de N, e superior ao da estirpe BR 2001. A população nativa apresentou alta diversidade fenotípica cultural e de padrões protéicos. As estirpes inoculadas foram bastante distintas fenotipicamente de estirpes que compõem a população nativa.

Geographic and temporal variation in the consumption of bats by European barn owls

Capsule We report a review of the occurrence of bats in the Barn Owl diet Tyto alba in Europe. Based on 802 studies reporting 4.02 million prey items identified in pellets, 4949 were bats (0.12%). We found that bat predation decreased during the last 150 years, is more frequent on islands than mainland, and is higher in eastern than western Europe and in southern than northern Europe. Although Barn Owls usually capture bats opportunistically, they can sometimes specialize on them.

Aportación de la resonancia magnética en un caso de criptorquidia bilateral en un paciente adulto [Contribution of magnetic resonance in a case of bilateral cryptorchism in an adult patient].

Report of one case of bilateral cryptorchism with non-palpable testes in a 26-year old patient with progressive muscle dystrophy. Physical examination and ultrasound study to detect the testicular location were inconclusive. An analysis is made of data obtained with the NMR study as well as a review of the advantages and contributions from this new technique in the location and characterization of undescended testes.

Phloem mobility of Boron in two eucalypt clones

Boron deficiency causes large productivity losses in eucalypt stands in extensive areas of the Brazilian Cerrado region, thus understanding B mobility is a key step in selecting genetic materials that will better withstand B limitation. Thus, in this study B mobility was evaluated in two eucalypt clones (68 and 129), under B sufficiency or B deficiency, after foliar application of the 10B isotope tracer to a single mature leaf. Samples of young tissue, mature leaves and roots were collected 0, 1, 5, 12 and 17 days after 10B application. The 10B:11B isotope ratio was determined by HR-ICP-MS. Samples of leaves and xylem sap were collected for the determination of soluble sugars and polyalcohols by ion chromatography. Boron was translocated within eucalypt. Translocation of foliar-applied 10B to the young tissues, mature leaves and roots was higher in clone 129 than in 68. Seventeen days after 10B application to a single mature leaf, between 14 and 18 % of B in the young tissue was originated from foliar B application. In plants with adequate B supply the element was not translocated out of the labeled leaf.

Interactome mapping of the phosphatidylinositol 3-kinase-mammalian target of rapamycin pathway identifies deformed epidermal autoregulatory factor-1 as a new glycogen synthase kinase-3 interactor.

The phosphatidylinositol 3-kinase-mammalian target of rapamycin (PI3K-mTOR) pathway plays pivotal roles in cell survival, growth, and proliferation downstream of growth factors. Its perturbations are associated with cancer progression, type 2 diabetes, and neurological disorders. To better understand the mechanisms of action and regulation of this pathway, we initiated a large scale yeast two-hybrid screen for 33 components of the PI3K-mTOR pathway. Identification of 67 new interactions was followed by validation by co-affinity purification and exhaustive literature curation of existing information. We provide a nearly complete, functionally annotated interactome of 802 interactions for the PI3K-mTOR pathway. Our screen revealed a predominant place for glycogen synthase kinase-3 (GSK3) A and B and the AMP-activated protein kinase. In particular, we identified the deformed epidermal autoregulatory factor-1 (DEAF1) transcription factor as an interactor and in vitro substrate of GSK3A and GSK3B. Moreover, GSK3 inhibitors increased DEAF1 transcriptional activity on the 5-HT1A serotonin receptor promoter. We propose that DEAF1 may represent a therapeutic target of lithium and other GSK3 inhibitors used in bipolar disease and depression.

Improving telecommunication security level by integrating quantum key distribution in communication protocols

Résumé La cryptographie classique est basée sur des concepts mathématiques dont la sécurité dépend de la complexité du calcul de l'inverse des fonctions. Ce type de chiffrement est à la merci de la puissance de calcul des ordinateurs ainsi que la découverte d'algorithme permettant le calcul des inverses de certaines fonctions mathématiques en un temps «raisonnable ». L'utilisation d'un procédé dont la sécurité est scientifiquement prouvée s'avère donc indispensable surtout les échanges critiques (systèmes bancaires, gouvernements,...). La cryptographie quantique répond à ce besoin. En effet, sa sécurité est basée sur des lois de la physique quantique lui assurant un fonctionnement inconditionnellement sécurisé. Toutefois, l'application et l'intégration de la cryptographie quantique sont un souci pour les développeurs de ce type de solution. Cette thèse justifie la nécessité de l'utilisation de la cryptographie quantique. Elle montre que le coût engendré par le déploiement de cette solution est justifié. Elle propose un mécanisme simple et réalisable d'intégration de la cryptographie quantique dans des protocoles de communication largement utilisés comme les protocoles PPP, IPSec et le protocole 802.1li. Des scénarios d'application illustrent la faisabilité de ces solutions. Une méthodologie d'évaluation, selon les critères communs, des solutions basées sur la cryptographie quantique est également proposée dans ce document. Abstract Classical cryptography is based on mathematical functions. The robustness of a cryptosystem essentially depends on the difficulty of computing the inverse of its one-way function. There is no mathematical proof that establishes whether it is impossible to find the inverse of a given one-way function. Therefore, it is mandatory to use a cryptosystem whose security is scientifically proven (especially for banking, governments, etc.). On the other hand, the security of quantum cryptography can be formally demonstrated. In fact, its security is based on the laws of physics that assure the unconditional security. How is it possible to use and integrate quantum cryptography into existing solutions? This thesis proposes a method to integrate quantum cryptography into existing communication protocols like PPP, IPSec and the 802.l1i protocol. It sketches out some possible scenarios in order to prove the feasibility and to estimate the cost of such scenarios. Directives and checkpoints are given to help in certifying quantum cryptography solutions according to Common Criteria.

Determination of picogram levels of midazolam, and 1- and 4-hydroxymidazolam in human plasma by gas chromatography-negative chemical ionization-mass spectrometry.

Midazolam is a widely accepted probe for phenotyping cytochrome P4503A. A gas chromatography-mass spectrometry (GC-MS)-negative chemical ionization method is presented which allows measuring very low levels of midazolam (MID), 1-OH midazolam (1OHMID) and 4-OH midazolam (4OHMID), in plasma, after derivatization with the reagent N-tert-butyldimethylsilyl-N-methyltrifluoroacetamide. The standard curves were linear over a working range of 20 pg/ml to 5 ng/ml for the three compounds, with the mean coefficients of correlation of the calibration curves (n = 6) being 0.999 for MID and 1OHMID, and 1.0 for 4OHMID. The mean recoveries measured at 100 pg/ml, 500 pg/ml, and 2 ng/ml, ranged from 76 to 87% for MID, from 76 to 99% for 1OHMID, from 68 to 84% for 4OHMID, and from 82 to 109% for N-ethyloxazepam (internal standard). Intra- (n = 7) and inter-day (n = 8) coefficients of variation determined at three concentrations ranged from 1 to 8% for MID, from 2 to 13% for 1OHMID and from 1 to 14% for 4OHMID. The percent theoretical concentrations (accuracy) were within +/-8% for MID and 1OHMID, within +/-9% for 4OHMID at 500 pg/ml and 2 ng/ml, and within +/-28% for 4OHMID at 100 pg/ml. The limits of quantitation were found to be 10 pg/ml for the three compounds. This method can be used for phenotyping cytochrome P4503A in humans following the administration of a very low oral dose of midazolam (75 microg), without central nervous system side-effects.

Dissecting the role of low-complexity regions in the evolution of vertebrate proteins

Low-complexity regions (LCRs) in proteins are tracts that are highly enriched in one or a few aminoacids. Given their high abundance, and their capacity to expand in relatively short periods of time through replication slippage, they can greatly contribute to increase protein sequence space and generate novel protein functions. However, little is known about the global impact of LCRs on protein evolution. We have traced back the evolutionary history of 2,802 LCRs from a large set of homologous protein families from H.sapiens, M.musculus, G.gallus, D.rerio and C.intestinalis. Transcriptional factors and other regulatory functions are overrepresented in proteins containing LCRs. We have found that the gain of novel LCRs is frequently associated with repeat expansion whereas the loss of LCRs is more often due to accumulation of amino acid substitutions as opposed to deletions. This dichotomy results in net protein sequence gain over time. We have detected a significant increase in the rate of accumulation of novel LCRs in the ancestral Amniota and mammalian branches, and a reduction in the chicken branch. Alanine and/or glycine-rich LCRs are overrepresented in recently emerged LCR sets from all branches, suggesting that their expansion is better tolerated than for other LCR types. LCRs enriched in positively charged amino acids show the contrary pattern, indicating an important effect of purifying selection in their maintenance. We have performed the first large-scale study on the evolutionary dynamics of LCRs in protein families. The study has shown that the composition of an LCR is an important determinant of its evolutionary pattern.