885 resultados para indirect taxation


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Procymidone, a potentially carcinogenic and mutagenic pesticide, can contribute to environmental and human contamination when applied to apple crops. In this work, we propose a reliable and sensitive method to determine procymidone in Brazilian apples. The method involves differential pulse (DPV) and square-wave voltammetry (SWV) techniques on a glassy carbon electrode. In a supporting electrolyte solution of 0.5 mol L−1 NaOH, procymidone undergoes an irreversible one-electron oxidation at +1.42 V by cyclic voltammetric vs. Ag|AgCl, KCl 3 M reference electrode. The proposed DPV and SWV methods have a good linear response in the 8.00–20.0 mg L−1 range, with limits of detection (LOD) of 0.678 and 0.228 mg L−1, respectively, in the absence of the matrix. We obtained improved LOD (0.097 mg L−1) in the presence of apple matrix and the supporting electrolyte solution. We used three commercial apple samples to evaluate recovery, and we achieved recovery percentages ranging from 94.6 to 110 % for procymidone determinations. We also tested the proposed voltammetric method for reproducibility, repeatability, and potential interferents, and the results were satisfactory for electroanalytical purposes.

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This study uses internationally comparable methodologies to analyse the distributional impact of income tax and public transfers in 17 countries of Latin America. The results indicate that fiscal policy plays a limited role in improving the distribution of disposable income; the Gini coefficient decreased by barely three percentage points after direct fiscal action. On average, 61% of this reduction was due to public cash transfers and the rest to direct taxes, reflecting the pressing need for personal income tax to be strengthened. Analysis of household surveys gives an indication of the potential effects of tax reforms aimed at increasing the average effective tax rate of the top income decile. Allocating this additional revenue to targeted transfers would produce significant results. Consequently, tax reforms must be evaluated bearing in mind how those resources are used.

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A adenite equina é uma enfermidade economicamente importante de equinos, causada por Streptococcus equi subsp. equi. Seu diagnóstico pode ser confirmado de forma direta, por meio de isolamento bacteriano e de PCR, ou de forma indireta, por meio de ELISA, método baseado na detecção de anticorpos séricos. O objetivo deste estudo foi clonar, expressar e caracterizar a proteína SeM de Streptococcus equi subsp. equi, avaliar sua utilização como antígeno em um ELISA indireto e determinar a capacidade do teste de distinguir soros de animais negativos, vacinados e positivos. Para tal, foi inicialmente realizada a clonagem do gene que codifica para a proteína SeM e sua expressão em Escherichia coli. Posteriormente, a proteína produzida foi caracterizada e utilizada como antígeno em um teste de ELISA indireto. Para avaliação do teste, foram utilizadas amostras de soro de 40 potros negativos, de 46 equinos vacinados com uma vacina comercial contra adenite equina e de 46 equinos com diagnóstico da doença. O teste demonstrou alta sensibilidade e especificidade, permitindo discriminar entre soros negativos e positivos, positivos e de animais vacinados, e negativos e de animais vacinados. Assim, conclui-se que a proteína rSeM produzida pode ser usada como antígeno para o diagnóstico da enfermidade e que o ELISA descrito pode ser útil para avaliar o estado imunológico do rebanho.

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The objective of this study was to evaluate the direct and indirect effects of ten quantitative descriptors of agronomic importance in productivity of 25 maize hybrids and their respective influences of heritability. The experiment in randomized blocks with four replications, was conducted in 2010/2011 crop in a soil under humid subtropical climate. The quantitative descriptors were: ear length, ear diameter, cob diameter, number of rows of grains, stem diameter, plant height, ear height, weight of 100 grains, grain weight per ear and number of grains per ear. The grain weight per ear and ear length showed high correlation with grain yield, and the descriptors with the highest potential for selecting superior genotypes and showing high heritability.

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Pelvic measurements were carried out in cats with various cranial conformations to (1) determine pelvic morphometry, (2) compare any pelvic differences with cranial conformation and gender and (3) determine whether body biometrics can be used to predict pelvic measurements. Thirteen brachycephalic and 14 mesaticephalic female cats and 17 brachycephalic and nine mesaticephalic male cats were used. Body and external pelvic measurements, as well as pelvic radiographs, were performed. Brachycephalic females all had external pelvic and radiographic measurements that were significantly smaller than those of the mesaticephalic females, including smaller pelvic inlet and outlet areas and a smaller pelvic canal shape. Brachycephalic females had wider and flatter heads than do mesaticephalic females. Similarly, brachycephalic males all have radiographic pelvic measurements that are smaller than those of mesaticephalic males. Males had larger pelvis measurements than did their female counterparts for both cranial types, and indirect pelvimetry did not demonstrate good predictive value in determining the internal pelvic measurements. Thus, we conclude that pelvic differences exist between genders and between brachycephalic and mesaticephalic cats. Furthermore, body biometric measurements do not have good predictive value for determining internal pelvic measurements.

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This study aims to test a new conceptual model based on the relationship between quality management (QM), environmental management maturity (EMM), adoption of external practices of green supply chain management (GSCM) (green purchasing and collaboration with customers) and green performance (GP) with data from 95 Brazilian firms with ISO 14001. To our knowledge, such links and relationships are not simultaneously identified and tested in the literature. The results indicate the validation of all of the research hypotheses. This paper highlights that an improvement in green performance will require attention to quality management, environmental management maturity, and green supply chain. (C) 2014 Elsevier Ltd. All rights reserved.

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)