1000 resultados para Incentivos fiscais - Amazonia


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Diversity of Calliphoridae and Sarcophagidae (Diptera, Oestroidea) in continuous forest and gaps at different stages of regeneration in the Urucu oilfield in western Brazilian Amazonia. The diversity of Calliphoridae and Sarcophagidae in continuous forest and gaps at different stages of regeneration was studied in the Urucu river basin, in Coari, state of Amazonas, Brazil. The flies were collected at 16 sampling points, 12 in gaps at different stages of regeneration (early _ C1, mid- C2 and late successional _ C3) and four in continuous forest _ MT. The diversity of blowflies was similar in the two less regenerated habitats (C1 and C2), and lower than that in the late successional (C3) and continuous forests (MT). By contrast, the diversity of flesh flies was much higher in all three types of gaps (C1, C2 and C3) in comparison with continuous forest (MT). Ordination (NMDS) and similarity (ANOSIM) analyses revealed that the blowflies communities were grouped by habitat type, which affected species composition more than diversity. Analysis of the flesh flies revealed two main groupings, gaps (C1, C2 and C3) and continuous forest (MT), with no evidence of any influence of successional stage on the diversity of the community.

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Sand flies from Central Amazonia and four new records for the Amazonas state, Brazil. A survey was conducted in May and June 2008 to study the fauna of insects in Central Amazonia, Brazil. As part of the survey, we report here that sixty species of phlebotomine were identified, totaling 13,712 specimens from 13 genera. The collection sites were located at the border between the states of Pará and Amazonas, comprising three municipalities from the Amazonas state (Borba, Maués, and Nhamundá). Malaise, CDC and Shannon traps were used to collect the insects. Most of the sand flies were collected by CDC traps (89.5%), while Malaise and Shannon traps collected 7% and 3.5%, respectively. The most abundant genera, representing 97.1% of the total sand flies identified were: Trichopygomyia Barretto, 1962 (47.6%), Psathyromyia Barretto, 1962 (17.9%), Psychodopygus Mangabeira, 1941 (17.5%) and Trichophoromyia Barretto, 1962 (14.3%). The genera with the largest number of species identified were: Psychodopygus (14), Psathyromyia (10), Evandromyia Mangabeira, 1941 (7), Trichophoromyia (5) and Trichopygomyia (5). The most abundant species was Trichopygomyia trichopyga (Floch & Abonnenc, 1945), which represented 29% of the total sand flies identified. Here we also report new records for four species in the Amazonas state: Ps. complexus (Mangabeira, 1941), Ps. llanosmartinsi Fraiha & Ward, 1980, Ty. pinna (Feliciangeli, Ramirez-Pérez & Ramirez, 1989), and Th. readyi (Ryan, 1986). The results of this study provide new, additional information on the distribution of sand flies in the Amazon and increase the number of species in the Amazonas state from 127 to 131.

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A lei que regula o Imposto sobre o valor Acrescentado, estipula que os contribuintes tributados em IVA pelo regime simplificado, pagarão trimestralmente um imposto correspondente a 5% do volume de vendas efetuados durante esse período. Por outro lado, assiste-se reclamações dos contribuintes enquadrados nesse regime a reclamarem que caso pagassem o imposto estabelecido na Lei, este seria suportado sobre o seu rendimento, está obrigado a suportar o imposto na aquisição dos bens e serviços, e proibido de liquidar os mesmos aos seus clientes e deduzir, por forma a haver neutralidade a semelhança do contribuinte enquadrado no regime normal. Frente a essa situação despertou-nos o interesse em elaborar o presente estudo, como forma de analisar a real razão das reclamações, que se consubstancia na análise da situação em que os dois contribuinte operam, acabando por ficar demonstrado que no que tangem a taxa do IVA determinada pela Lei, num cenário da venda de um mesmo produto, se for vendido pelo contribuinte do regime normal o estado recebe os 15% fixados na Lei, enquanto caso for vendido pelo contribuinte do regime simplificado, o estado recebe equivalente a 20% do imposto. Também quanto aos produtos isentos, enquanto o contribuinte do regime normal não suporta nas aquisições dos bens e serviço e não liquida nas vendas ficando neutro, já no contribuinte do regime simplificado, para além de adquirir o produto nas mesmas condições que o contribuinte do regime normal, terá que pagar ao Estado em termos de imposto 5% do valor da venda, recaindo assim sobre as suas margens de lucro.

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ABSTRACT Biomass is a fundamental measure for understanding the structure and functioning (e.g. fluxes of energy and nutrients in the food chain) of aquatic ecosystems. We aim to provide predictive models to estimate the biomass of Triplectides egleri Sattler, 1963, in a stream in Central Amazonia, based on body and case dimensions. We used body length, head-capsule width, interocular distance and case length and width to derive biomass estimations. Linear, exponential and power regression models were used to assess the relationship between biomass and body or case dimensions. All regression models used in the biomass estimation of T. egleri were significant. The best fit between biomass and body or case dimensions was obtained using the power model, followed by the exponential and linear models. Body length provided the best estimate of biomass. However, the dimensions of sclerotized structures (interocular distance and head-capsule width) also provided good biomass predictions, and may be useful in estimating biomass of preserved and/or damaged material. Case width was the dimension of the case that provided the best estimate of biomass. Despite the low relation, case width may be useful in studies that require low stress on individuals.

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Soil water storage of Central Amazonian soil profiles in upland forest plots subjected to selective logging (in average, 8 trees or 34, 3 m³ of timber per hectare were removed) was measured in four layers, down to a depth of 70 cm. The study lasted 27-months and was divided in two phases: measurements were carried out nearly every week during the first 15 months; in the following year, five intensive periods of measurements were performed. Five damage levels were compared: (a) control (undisturbed forest plot); (b) centre of the clearing/gap; (c) edge of the gap; (d) edge of the remaining forest; and (e) remaining forest. The lowest values for water storage were found in the control (296 ± 19.1 mm), while the highest were observed (333 ± 25.8 mm) in the centre of the gap, during the dry period. In the older gaps (7.5-8.5 year old), soil water storage was similar to the remaining and the control forest, indicating a recovery of hydric soil properties to nearly the levels prior to selective logging.

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La Amazonia brasileña durante la primera mitad del siglo XIX estuvo marcada por una extraordinaria inestabilidad político-militar. Su adhesión tardía a la independencia de Brasil (1823), el debate sobre la esclavitud y la explosión de la Cabanagem fueron procesos que tuvieron como protagonistas no sólo a las elites políticas lusobrasileñas, sino también a diferentes grupos cimarrones e indígenas que actuaban desde amplios e intrincados espacios de frontera, atentos a las ideas revolucionarias que provenían del exterior y que jugaron un papel fundamental en la construcción de la especificidad del norte de Brasil.

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Eucalyptus grandis and other clonal plantations cover about 3.5 million ha in Brazil. The impacts of intensively-managed short-rotation forestry on soil aggregate structure and Carbon (C) dynamics are largely undocumented in tropical ecosystems. Long-term sustainability of these systems is probably in part linked to maintenance of soil organic matter and good soil structure and aggregation, especially in areas with low-fertility soils. This study investigated soil aggregate dynamics on a clay soil and a sandy soil, each with a Eucalyptus plantation and an adjacent primary forest. Silvicultural management did not reduce total C stocks, and did not change soil bulk density. Aggregates of the managed soils did not decrease in mass as hypothesized, which indicates that soil cultivation in 6 year cycles did not cause large decreases in soil aggregation in either soil texture. Silt, clay, and C of the sandy plantation soil shifted to greater aggregate protection, which may represent a decrease in C availability. The organic matter in the clay plantation soil increased in the fractions considered less protected while this shift from C to structural forms considered more protected was not observed.

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Organic matter plays an important role in many soil properties, and for that reason it is necessary to identify management systems which maintain or increase its concentrations. The aim of the present study was to determine the quality and quantity of organic C in different compartments of the soil fraction in different Amazonian ecosystems. The soil organic matter (FSOM) was fractionated and soil C stocks were estimated in primary forest (PF), pasture (P), secondary succession (SS) and an agroforestry system (AFS). Samples were collected at the depths 0-5, 5-10, 10-20, 20-40, 40-60, 60-80, 80-100, 100-160, and 160-200 cm. Densimetric and particle size analysis methods were used for FSOM, obtaining the following fractions: FLF (free light fraction), IALF (intra-aggregate light fraction), F-sand (sand fraction), F-clay (clay fraction) and F-silt (silt fraction). The 0-5 cm layer contains 60 % of soil C, which is associated with the FLF. The F-clay was responsible for 70 % of C retained in the 0-200 cm depth. There was a 12.7 g kg-1 C gain in the FLF from PF to SS, and a 4.4 g kg-1 C gain from PF to AFS, showing that SS and AFS areas recover soil organic C, constituting feasible C-recovery alternatives for degraded and intensively farmed soils in Amazonia. The greatest total stocks of carbon in soil fractions were, in decreasing order: (101.3 Mg ha-1 of C - AFS) > (98.4 Mg ha-1 of C - FP) > (92.9 Mg ha-1 of C - SS) > (64.0 Mg ha-1 of C - P). The forms of land use in the Amazon influence C distribution in soil fractions, resulting in short- or long-term changes.

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Soil microbial biomass (SMB) plays an important role in nutrient cycling in agroecosystems, and is limited by several factors, such as soil water availability. This study assessed the effects of soil water availability on microbial biomass and its variation over time in the Latossolo Amarelo concrecionário of a secondary forest in eastern Amazonia. The fumigation-extraction method was used to estimate the soil microbial biomass carbon and nitrogen content (SMBC and SMBN). An adaptation of the fumigation-incubation method was used to determine basal respiration (CO2-SMB). The metabolic quotient (qCO2) and ratio of microbial carbon:organic carbon (CMIC:CORG) were calculated based on those results. Soil moisture was generally significantly lower during the dry season and in the control plots. Irrigation raised soil moisture to levels close to those observed during the rainy season, but had no significant effect on SMB. The variables did not vary on a seasonal basis, except for the microbial C/N ratio that suggested the occurrence of seasonal shifts in the structure of the microbial community.

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Under field conditions in the Amazon forest, soil bulk density is difficult to measure. Rigorous methodological criteria must be applied to obtain reliable inventories of C stocks and soil nutrients, making this process expensive and sometimes unfeasible. This study aimed to generate models to estimate soil bulk density based on parameters that can be easily and reliably measured in the field and that are available in many soil-related inventories. Stepwise regression models to predict bulk density were developed using data on soil C content, clay content and pH in water from 140 permanent plots in terra firme (upland) forests near Manaus, Amazonas State, Brazil. The model results were interpreted according to the coefficient of determination (R2) and Akaike information criterion (AIC) and were validated with a dataset consisting of 125 plots different from those used to generate the models. The model with best performance in estimating soil bulk density under the conditions of this study included clay content and pH in water as independent variables and had R2 = 0.73 and AIC = -250.29. The performance of this model for predicting soil density was compared with that of models from the literature. The results showed that the locally calibrated equation was the most accurate for estimating soil bulk density for upland forests in the Manaus region.

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No âmbito da reforma educacional brasileira, o crescente interesse dos governos e legisladores pelas políticas de responsabilização dos professores e das escolas reflete no deslocamento de foco das investigações e pesquisas, que passou da avaliação externa da educação básica à avaliação como mecanismo de gestão educacional por resultados. A presente revisão crítica da literatura visa a situar a polêmica acerca da utilização dos resultados de testes padronizados como instrumentos de gestão educacional e regulação do trabalho escolar por meio dos incentivos monetários por desempenho. O artigo mostra que os discursos dos especialistas oscilam entre dois extremos: de um lado, estão os que criticam tais propostas e buscam investigar os reflexos da reforma política sobre a organização da educação e do ensino; de outro, os que defendem sua implementação como meio de responsabilização dos profissionais e de uma suposta melhoria da qualidade educacional. Entre essas duas posições, há aqueles que demandam mais evidências científicas sobre a efetividade de tais propostas sobre o aprendizado dos alunos.

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El objetivo del trabajo fue de determinar tasas de multiplicación y estimar la producción in vitro de microplantas de las cultivares del banano Preciosa, Maravilha, Pacovan Ken y Japira, durante seis subcultivos y con diferentes concentraciones de BAP. Después de multiplicadas, las microplantas enraizadas fueron aclimatadas, y la sobrevivencia fue determinada después de 30 días. Las tasas de multiplicación fueron de 2,3 y 2,1 brotes por explante de 'Preciosa' y 'Maravilha', respectivamente, y 2,7 brotes por explante de 'Pacovan Ken' y 'Japira', en 4 mg L-1 de BAP. Las pérdidas por contaminación fueron de 22,4%, y la sobrevivencia por lo menos 96%.

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In Amazonia, topographical variations in soil and forest structure within "terra-firme" ecosystems are important factors correlated with terrestrial invertebrates' distribution. The objective of this work was to assess the effects of soil clay content and slope on ant species distribution over a 25 km² grid covering the natural topographic continuum. Using three complementary sampling methods (sardine baits, pitfall traps and litter samples extracted in Winkler sacks), 300 subsamples of each method were taken in 30 plots distributed over a wet tropical forest in the Ducke Reserve (Manaus, AM, Brazil). An amount of 26,814 individuals from 11 subfamilies, 54 genera, 85 species and 152 morphospecies was recorded (Pheidole represented 37% of all morphospecies). The genus Eurhopalothrix was registered for the first time for the reserve. Species number was not correlated with slope or clay content, except for the species sampled from litter. However, the Principal Coordinate Analysis indicated that the main pattern of species composition from pitfall and litter samples was related to clay content. Almost half of the species were found only in valleys or only on plateaus, which suggests that most of them are habitat specialists. In Central Amazonia, soil texture is usually correlated with vegetation structure and moisture content, creating different microhabitats, which probably account for the observed differences in ant community structure.

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The objective of this work was to evaluate an inventory method efficiency for ants. We used subsamples collected in 24 transects of 100 m, distributed in 6 plots of 600 ha each in primary forest, as part of a long-term project. Ten litter subsamples were extracted per transect using Winkler extractors. Ants were identified to genus level, and Crematogaster, Gnamptogenys and Pachycondyla genera to species/morphospecies level. To evaluate the consequences of reduced sampling on the retention of ecological information, we estimated the lowest number of subsamples needed to detect the effects of environmental variables. Multidimensional scaling (MDS) was used to generate dissimilarity matrices, and Mantel correlations between each reduced-sampling effort and maximum effort were used as an index of how much information was maintained and could still be used in multivariate analyses. Lower p-values was observed on the effect of soil pH in the community of genera, and on the effect of the litter volume for the community of Crematogaster. The trend was still detectable in the analysis based on reduced-sampling. The number of subsamples can be reduced, and the cost-efficiency of the protocol can be improved with little loss of information.