Main problems with the taxation of civil society organizations in Brazil: certifications and impact on payroll

The objective of this paper is to identify and analyze the main problems in the taxation—regarding both taxes themselves and compliance costs of taxation—of civil society organizations in Brazil. This study is qualitative descriptive research. A multiple case study with 26 organizations was performed. The results show that the problems mainly affect organizations with lower revenue and that do not work in the areas of education, health or social care. The main problems involve the taxation of the payroll and the difficulties related to obtaining and maintaining certifications. The study concludes with suggestions for the improvement of the regulatory framework.

A feasibility study for modelling tie strength with the facebook API

This thesis examines the concept of tie strength and investigates how it can be determined on the fly in the Facebook Social Network Service (SNS) by a system constructed using the standard developer API. We analyze and compare two different models: the first one is an adaptation of previous literature (Gilbert & Karahalios, 2009), the second model is built from scratch and based on a dataset obtained from an online survey. This survey took the form of a Facebook application that collected subjective ratings of the strength of 1642 ties (friendships) from 85 different participants. The new tie strength model was built based on this dataset by using a multiple regression method. We saw that the new model performed slightly better than the original adapted model, plus it had the advantage of being easier to implement. In conclusion, this thesis has shown that tie strength models capable of serving as useful friendship predictors are easily implementable in a Facebook application via standard API calls. In addition to a new tie strength model, the methodology adopted in this work permitted observation of the weights of each predictive variable used in the model, increasing the visibility of the factors that affects peoples’ relationships in online social networks.

Description of new cicada species associated with the coffee plant and an identification key for the species of Fidicinoides (Hemiptera: Cicadidae) from Brazil

The genus Fidicinoides Boulard & Martinelli is characterized by its partially exposed timbal, not totally covered by the meta-scutellar plate as occurs in Fidicina Amyot & Serville, and has an extensive geographic distribution in Central and South America. In this work a new species for the genus is described. Fidicinoides sarutaiensis Santos, Martinelli & Maccagnan sp. n. is a medium-sized cicada, with the collected and studied specimens associated with coffee (Coffee arabica L.), in the municipality of Sarutaia, in the southeast region of São Paulo state. The species F. glauca (Goding, 1925) and F. viridifemur (Walker, 1850) are transferred to Dorisiana. An identification key for the Fidicinoides species of Brazil is also proposed.

Origin of sensory and autonomic innervation of the rat temporomandibular joint: A retrograde axonal tracing study with the fluorescent dye fast blue

Previous studies that have used retrograde axonal tracers (horseradish peroxidase alone or conjugated with wheat germ agglutinin) have shown that the temporomandibular joint (TMJ) is supplied with nerve fibers originating mainly from the trigeminal ganglion, in addition to other sensory and sympathetic ganglia. The existence of nerve fibers in the TMJ originating from the trigeminal mesencephalic nucleus is unclear, and the possible innervation by parasympathetic nerve fibers has not been determined. In the present work, the retrograde axonal tracer, fast blue, was used to elucidate these questions and re-evaluated the literature data. The tracer was deposited in the supradiscal articular space of the rat TMJ, and an extensive morphometric analysis was performed of the labeled perikaryal profiles located in sensory and autonomic ganglia. This methodology permitted us to observe labeled small perikaryal profiles in the trigeminal ganglion, clustered mainly in the posterior-lateral region of the dorsal, medial and ventral thirds of horizontal sections, with some located in the anterior-lateral region of the ventral third. Sensory perikarya were also labeled in the dorsal root ganglia from C2 to C5. No labeled perikaryal profiles were found in the trigeminal mesencephalic nucleus. on the other hand, autonomic labeled perikaryal profiles were distributed in the sympathetic superior cervical and stellate ganglia, and parasympathetic otic ganglion. Our results confirmed those of previous studies and also demonstrated that: (i) there is a distribution pattern of labeled perikaryal profiles in the trigeminal ganglion; (ii) some perikaryal profiles located in the otic ganglion were labeled; and (iii) the trigeminal mesencephalic nucleus did not show any retrogradely labeled perikaryal profiles.

Sequence characterization of coding regions of the myostatin gene (GDF8) from Brazilian Murrah buffaloes (Bubalus bubalis) and comparison with the Bos taurus sequence

Within about 30 years the Brazilian buffalo (Bubalus bubalis) herd will reach approximately 50 million head as a result of the great adaptive capacity of these animals to tropical climates, together with the good productive and reproductive potential which make these animals an important animal protein source for poor and developing countries. The myostatin gene (GDF8) is important in the physiology of stock animals because its product produces a direct effect on muscle development and consequently also on meat production. The myostatin sequence is known in several mammalian species and shows a high degree of amino acid sequence conservation, although the presence of non-silent and silent changes in the coding sequences and several alterations in the introns and untranslated regions have been identified. The objective of our work was to characterize the myostatin coding regions of B. bubalis (Murrah breed) and to compare them with the Bos taurus regions looking for variations in nucleotide and protein sequences. In this way, we were able to identify 12 variations at DNA level and five alterations on the presumed myostatin protein sequence as compared to non double-muscled bovine sequences.

Evaluation of the antigenotoxicity of polysaccharides and beta-glucans from Agaricus blazei, a model study with the single cell gel electrophoresis/Hep G2 assay

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Endoglucanase production with the newly isolated Myceliophtora sp. i-1d3b in a packed bed solid state fermentor

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

Enrichment of a continuous culture of Saccharomyces cerevisiae with the yeast Issatchenkia orientalis in the production of ethanol at increasing temperatures

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

Correlation between the spectroscopic and structural properties with the occupation of Eu3+ sites in powdered Eu3+-doped LiTaO3 prepared by the Pechini method

In this work we studied the structural and optical properties of lithium tantalate (LiTaO3) powders doped with Eu3+ ions. We have examined the different sites occupied by the rare earth ion through the correlation of the DRX data analyzed with the Rietveld method and some spectroscopic parameters derived from the Eu3+ luminescence. Adirect relation was established between the lattice parameters and the occupation fraction of Eu3+ in each LiTaO3 site. The occupation fraction was set as the relative population of Eu3+ ions for each site obtained by means of the intensity, baricenter, and the spontaneous emission coefficients of the D-5(0)-> F-7(0) transitions. We concluded that the unit cell parameter a presents the same behavior of the Eu3+ occupation fraction in Ta5+ sites as a function of the Eu3+ content in LiTaO3. The same was observed for the variation in Eu3+ occupation fraction in the Li+ site and the unit cell parameter c with the Eu3+ content. (C) 2009 American Institute of Physics. [doi: 10.1063/1.3204967]

A new proposal of Arithmetic Logic Unit (ALU) to work with paraconsistent annotated logic

It can be observed that the number and the complexity of the application's domains, where the Paraconsistent Annotated Logic has been used, have grown a lot in the last decade. This increase in the complexity of the application's domain is an extra challenge for the designers of such systems, once there are not suitable computer hardware to run paraconsistent systems. This work proposes a new hardware architecture for the building Paraconsistent system.

Collisions with the Earth: the Moon's contribution

In the present work is analyzed the contribution of the Moon on the collisional process of the Earth with asteroids (NEOs). The dynamical system adopted is the restricted four-body problem Sun-Earth-Moon-particle. Using a simple analytical approach one can verify that, the orbit of an object can be significantly affected by the Moon's gravitational field when their relative velocity is smaller than 5 km/s. Therefore, the present work is based on hypothetical asteroids whose velocities relative to Moon are of the order of 1 km/s. In fact, there are several real objects (NEOs) with such velocities at the point they cross the Earth's orbit. The net results obtained indicate that the Moon helps to avoid collisions (2.6%) more than it contributes to extra collisions (0.6%). (C) 2003 COSPAR. Published by Elsevier Ltd. All rights reserved.

Interaction of equatorial waves through resonance with the diurnal cycle of tropical heating

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

Stresses analysis in semi-elliptic leaf spring and comparison with the SAE J788 (1982) norm

In this work are presented the values found with the experimental testing, in the semi-elliptic leaf spring, utilizing 24 strain gages, distributed in five leaves of springs; these values have been compared to the calculated values found with the application of Norm SAE J788 (1982). The results showed discrepancy between the values measured and calculated and that the Norm is not indicated to determine the actuating stress in any point of any leaf of the leaf spring, but due to its simplicity and quickness of the process it presents good precision for the pre-development of the product. Copyright © 2002 Society of Automotive Engineers, Inc.

The Brazilian architecture in wood and the confrontations with the questions of the environment

Two discussions are imposed to the designers of wood constructions. The first one deals with the technical knowledge to project and execute buildings; the second one is concerned with the preservation of the environment, use of the wood in a sustainable way. The work presents the tendencies of the wood used in the Brazilian habitation architecture characterizing the used woods; how the construction technical solutions have developed and discusses about the necessity of using the wood in a conscious way, knowing its origin and control, sustainable use of the forests resources. It focalizes, mainly, the search of the designers to harmonize the use of the wood and the preservation of the forest biodiversity, when it deals with the native forest.

A study on human error in the interaction with the computer systems

The term human factor is used by professionals of various fields meant for understanding the behavior of human beings at work. The human being, while developing a cooperative activity with a computer system, is subject to cause an undesirable situation in his/her task. This paper starts from the principle that human errors may be considered as a cause or factor contributing to a series of accidents and incidents in many diversified fields in which human beings interact with automated systems. We propose a simulator of performance in error with potentiality to assist the Human Computer Interaction (HCI) project manager in the construction of the critical systems. © 2011 Springer-Verlag.