Mecanismo LPVR - Least Present Value of Revenues como mitigador de riscos em concessões rodoviárias: uma aplicação a um caso brasileiro

Nos últimos anos o governo brasileiro tem adotado a postura de incentivo a projetos de infraestrutura, sendo as concessões rodoviárias um dos principais mecanismos. Muito se discute sobre a melhor forma de remuneração das concessionárias, sem que, ao mesmo tempo, os usuários não tenham um custo elevado e possam usufruir de bons serviçoes prestados.Essa discussão passa, principalmente, por uma análise de risco de tráfego, que hoje é inteiramente alocado as cconcessionárias. A metodologia utilizada nos últimos leilões segue uma exigência de Taxa Interna de Retorno ( TIR ) máxima, pelo Poder Concedente ( ANTT ), em termos reais e um prazo de concessão fixo. A partir de custos e investimentos estimados em determinada concessão, a ANTT define uma tarifa-teto a ser cobrada pela concessionária aos usuários através da TIR máxima exigida no projeto. Esta TIR é calculada com base no custo médio ponderado de capital ( WACC ) de empresas do setor, que tem ações negociadas na BM&F Bovespa, utilizando-se apenas dados domésticos. Neste trabalho é proposto um modelo alternativo, baseado no menor valor presente das receitas ( LPVR - Least Present Value of Revenues ). Neste modelo observamos que o risco de tráfego é bem menor para a concessionária, pois a concessão só se expira quando determinado nível de receitas exigido pela concessionária é atingido. Ou seja, para tal, é necessário um modelo de prazo flexível. Neste mecanismo, entretanto, com menor risco de tráfego, o upside e o downside, em termos de retorno, são menores em comparação com o modelo vigente. Utilizando este modelo, o Poder Concedente pode também definir um vencedor para o leilão ( a concessionária que ofertar o menor valor presente das receitas ) e também se utilizar da proposta de simulação de tráfegos para a definição de um prazo máximo para a concessão, em caso de implementação do mecanismo proposto.

Moderação sancionatória no processo administrativo tributário

As normas que conferem ao órgão de julgamento administrativo a competência para reduzir ou relevar penalidades tributárias, denominada de atividade de moderação sancionatória, representam o desejo de aplicação das sanções com observância dos postulados da igualdade, da razoabilidade e da proporcionalidade. A jurisprudência do órgão de julgamento administrativo paulista aponta o exercício da atividade de moderação sancionatória em diferentes quantidades, intensidades e qualidades, o que sedimenta injustiças impassíveis de revisão em sede de uniformização de jurisprudência, sobretudo por óbice imposto por súmula vinculante impeditiva. As injustiças foram empiricamente demonstradas, assim como a imprópria interpretação da súmula vinculante impeditiva. A situação atual prestigia antinomia sistêmica, na medida em que consagra uma inadmissível figura de juiz superpoderoso e da destinação do processo relegada significativamente à sorte da distribuição do recurso. Há decisões que apresentam fundamentos vagos e impróprios para definir a intensidade da moderação sancionatória, sobretudo quando apoiadas em conceitos vagos e inadequados de porte econômico, reincidência e antecedentes fiscais. Há parte substancial das decisões que sequer apresentam justificativas para definir a intensidade da moderação sancionatória, maculando-as com vício de nulidade. A justificativa da decisão é o instrumento que viabiliza o controle da legalidade dos atos administrativos, sobretudo quanto à efetividade das finalidades da própria sanção, com especial atenção aos bens jurídicos tutelados. A discricionariedade do julgador não diz respeito à dispensa de justificar, mas ao dever de justificar sem recorrer a padrões previamente definidos, senão de forma lógica, razoável e juridicamente aceita.

An improved and fast UHPLC-PDA methodology for determination of L-ascorbic and dehydroascorbic acids in fruits and vegetables: evaluation of degradation rate during storage

This study provides a versatile validated method to determine the total vitamin C content, as the sum of the contents of L-ascorbic acid (L-AA) and dehydroascorbic acid (DHAA), in several fruits and vegetables and its degradability with storage time. Seven horticultural crops from two different origins were analyzed using an ultrahigh-performance liquid chromatographic–photodiode array (UHPLC-PDA) system, equipped with a new trifunctional high strength silica (100% silica particle) analytical column (100 mm×2.1 mm, 1.7 μm particle size) using 0.1% (v/v) formic acid as mobile phase, in isocratic mode. This new stationary phase, specially designed for polar compounds, overcomes the problems normally encountered in HPLC and is suitable for the analysis of large batches of samples without L-AA degradation. In addition, it proves to be an excellent alternative to conventional C18 columns for the determination of L-AA in fruits and vegetables. The method was fully validated in terms of linearity, detection (LOD) and quantification (LOQ) limits, accuracy, and inter/intraday precision. Validation experiments revealed very good recovery rate of 96.6±4.4% for L-AA and 103.1±4.8 % for total vitamin C, good linearity with r2-values >0.999 within the established concentration range, excellent repeatability (0.5%), and reproducibility (1.6%) values. The LOD of the method was 22 ng/mL whereas the LOQ was 67 ng/mL. It was possible to demonstrate that L-AA and DHAA concentrations in the different horticulture products varied oppositely with time of storage not always affecting the total amount of vitamin C during shelf-life. Locally produced fruits have higher concentrations of vitamin C, compared with imported ones, but vegetables showed the opposite trend. Moreover, this UHPLC-PDA methodology proves to be an improved, simple, and fast approach for determining the total content of vitamin C in various food commodities, with high sensitivity, selectivity, and resolving power within 3 min of run analysis.

Avaliação bioquímica e hostológica de fígado de ratas wistar diabéticas e tratadas com tamoxifeno

Tamoxifen (TX), a drug used in the treatment of breast cancer, may cause hepatic changes in some patients. The consequences of its use on the liver tissues of rats with or without diabetes mellitus (DM) have not been fully explored. The purpose of this multidisciplinary study was to evaluate the correlation between plasma hepatic enzyme levels and the presence of iron overload in the hepatic tissue of female Wistar rats with or without streptozotocin-induced DM and using TX. Female rats were studied in control groups: C-0 (non-drug users), C-V (sorbitol vehicle only) and C-TX (using TX). DM (diabetic non-drug users) and DM-TX (diabetics using TX) were the test groups. Sixty days after induced DM, blood samples were collected for glucose, alanine aminotransferase (ALT), aspartate aminotransferase (AST) alkaline phosphatase (ALP) and bilirubin measures. Hepatic fragments were processed and stained with hematoxylin and eosin (H&E), Masson s trichrome, Perls. The hepatic iron content was quantified by atomic absorption spectrometry. AST, ALT and ALP levels were significantly elevated in the DM and DM-TX groups, with unchanged bilirubin levels. Liver iron overload using Perls stain and atomic absorption spectrometry were observed exclusively in groups C-TX and DM-TX. There was positive correlation between AST, ALT and ALP levels and microscopic hepatic siderosis intensity in group DM-TX. In conclusion, TX administration is associated with liver siderosis in diabetic and non-diabetic rats. In addition, TX induced liver iron overload with unaltered hepatic function in 2 non-diabetic rats and may be a useful tool for investigating the biological control of iron metabolism

Taxonomic redescription and biological notes on Diaugia angusta (Diptera,Tachinidae): parasitoid of the palm boring weevils Metamasius ensirostris and M. hemipterus (Coleoptera, Dryophthoridae)

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

Effects of elevated calcium on motor and exploratory activities of rats

The effects of serum and brain calcium concentration on rat behavior were tested by maintaining animals on either distilled water (N = 60) or water containing 1% calcium gluconate (N = 60) for 3 days. Animals that were maintained on high calcium drinking water presented increased serum calcium levels (control = 10.12 ± 0.46 vs calcium treated = 11.62 ± 0.51 µg/dl). Increase of brain calcium levels was not statistically significant. In the behavioral experiments each rat was used for only one test. Rats that were maintained on high calcium drinking water showed increased open-field behavior of ambulation (20.68%) and rearing (64.57%). on the hole-board, calcium-supplemented animals showed increased head-dip (67%) and head-dipping (126%), suggesting increased ambulatory and exploratory behavior. The time of social interaction was normal in animals maintained on drinking water containing added calcium. Rats supplemented with calcium and submitted to elevated plus-maze tests showed a normal status of anxiety and elevated locomotor activity. We conclude that elevated levels of calcium enhance motor and exploratory behavior of rats without inducing other behavioral alterations. These data suggest the need for a more detailed analysis of several current proposals for the use of calcium therapy in humans, for example in altered blood pressure states, bone mineral metabolism disorders in the elderly, hypocalcemic states, and athletic activities.

Morphological abnormalities and apoptosis in lamellar tissue of equines after intestinal obstruction and treatment with hydrocortisone

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

CAROTID ARTERY EXTERIORIZATION IN BROWN BROCKET DEER (MAZAMA GOUAZOUBIRA) FOR AN EXPERIMENTAL STUDY of ANESTHESIA

This report evaluates the carotid artery exteriorization technique to allow repeated percutaneous artery catheterization in six brown brocket deer (Mazama gouazoubira). Repeated percutaneous catheterization of the carotid artery was possible for periods of 3 mo to obtain arterial blood and monitor arterial blood pressure of deer without risk of arterial rupture. The artery pulse was easily palpable for periods tip to 15 mo. Postoperative complication and/or arterial damage was not observed.

Serum magnesium levels in healthy dogs submitted to the administration of cisplatin with fluid therapy

Cisplatin is an antineoplastic drug that is used to treat carcinomas and osteosarcomas in dogs. However, it can cause kidney damage which in turn leads to the loss of electrolytes. Concentration of magnesium was evaluated in the blood serum of eight dogs that had undergone therapy with cisplatin. The dogs were divided into two groups. Group 1 was supply with cisplatin (70 mg/m(2), iv) and to prevent nephrotoxcity, saline solution at 0.9% was administered (25 ml/kg/hour, iv in three hours). The animals in Group 2 were not supplied with cisplatin. There was no significant difference (P < 0.05) between the two groups and the results obtained indicated that the protocol used for Group 1 did not cause changes in the serum concentrations of magnesium. Therefore, it can be concluded that the administration of cisplatin does not cause variations if it is combined with the fluid therapy.

Biological control of Bradysia matogrossensis (Diptera : Sciaridae) in mushroom cultivation with predatory mites

Larvae of Sciaridae flies (Diptera) cause considerable damage to the mushroom Agaricus blazei (Murrill) ss. Heinemann in Brazil. Brazilian growers have had considerable difficulties in controlling this pest. The objective of this work was to test the effect of the predatory Laelapidae mite Stratiolaelaps scimitus (Womersley) as a control agent of Bradysia matogrossensis (Lane) in cultures of A. blazei. The work corresponded to an evaluation of the efficiency of that predator when released in boxes containing each about 15 L of commercial mushroom compost naturally infested with the pest. The results showed a significant effect of that predator on the population of B. matogrossensis. The release of either 665 or 1330 S. scimitus per box significantly reduced the pest population to levels that, according to grower's experience, apparently could not cause considerable damage. The positive results obtained warrant the conduction of complementary studies to determine the lowest rates of the predator that could still produce acceptable levels of control.

Somatotrophic and thyroid hormones around the onset of lay in broiler breeders under different conditions

Somatotrophic and thyroid hormones were determined around the onset of reproduction in broiler breeders reared in two different housing systems [dark, close-sided house (CH) and conventional, open-sided house (OH)]. In both groups age-related changes were obvious for thyroxine (T-4), growth hormone (GH) and insulin-like growth factor (IGF-1); levels of T-4 decreased, especially between 24 and 28 weeks in both groups; concomitantly GH sharply increased over the same period. A transient peak in triiodothyronine (T-3) occurred between 25 and 27 weeks. The effect of housing was only present after the onset of lay. Between weeks 27-28 and the end of the period studied, the CH group showed higher levels of GH and T-3 but lower T-4 levels as compared to the OH group. A significant increase in GH after onset of lay, without any significant rise in T-3 or in IGF-I, could point to a relative insensitivity to high plasma GH levels. Changes at GH receptor level, together with an increased pituitary GH secretion and/or decreased GH turnover may be expected. This may indicate that hypothalamo-pituitary changes at the onset of lay not only imply changes of gonadotrophic cell function, but also other hormonal axes. The relatively decrease in T-4 without changes in T-3, may point to a decrease in the activity of the thyrotropic axis.

Detection of Ehrlichia chaffeensis in Brazilian marsh deer (Blastocerus dichotomus)

Ehrlichia chaffeensis was detected for the first time in blood samples from Brazilian marsh deers (Blastocerus dichotomus) captured in the marshes of Parana River in Southeast Brazil in 1998. Seven EDTA-blood samples from deers were analyzed by PCR and nested PCR for presence of Ehrlichia chaffeensis, Ehrlichia ewingii, Ehrlichia canis, Neoriickettsia risticii, Anaplasma phagocytophilum and Anaplasma marginale. Three samples showed positive reactions for E. chaffeensis and Anaplasma marginale. None contained detectable A. phagocytophilum, E. ewingii, E. canis or Neorickettsia risticii DNA. In Brazil, the wild marsh deer may be a natural reservoir of the agents that cause human monocytotropic ehrlichiosis and ruminant erythrocytic anaplasmosis. (c) 2006 Elsevier B.V. All rights reserved.

Influence of data structure on the estimation of the additive genetic direct and maternal covariance for early growth traits in Nellore cattle

The objective of the present study was to investigate the effect of data structure on estimated genetic parameters and predicted breeding values of direct and maternal genetic effects for weaning weight (WW) and weight gain from birth to weaning (BWG), including or not the genetic covariance between direct and maternal effects. Records of 97,490 Nellore animals born between 1993 and 2006, from the Jacarezinho cattle raising farm, were used. Two different data sets were analyzed: DI_all, which included all available progenies of dams without their own performance; DII_all, which included DI_all + 20% of recorded progenies with maternal phenotypes. Two subsets were obtained from each data set (DI_all and DII_all): DI_1 and DII_1, which included only dams with three or fewer progenies; DI_5 and DII_5, which included only dams with five or more progenies. (Co)variance components and heritabilities were estimated by Bayesian inference through Gibbs sampling using univariate animal models. In general, for the population and traits studied, the proportion of dams with known phenotypic information and the number of progenies per dam influenced direct and maternal heritabilities, as well as the contribution of maternal permanent environmental variance to phenotypic variance. Only small differences were observed in the genetic and environmental parameters when the genetic covariance between direct and maternal effects was set to zero in the data sets studied. Thus, the inclusion or not of the genetic covariance between direct and maternal effects had little effect on the ranking of animals according to their breeding values for WW and BWG. Accurate estimation of genetic correlations between direct and maternal genetic effects depends on the data structure. Thus, this covariance should be set to zero in Nellore data sets in which the proportion of dams with phenotypic information is low, the number of progenies per dam is small, and pedigree relationships are poorly known. (c) 2012 Elsevier B.V. All rights reserved.

Estimation and evaluation of dynamic properties as indicators of changes on soil structure in sugarcane fields of São Paulo State - Brazil

The indiscriminate management and use of soils without moisture control has changed the structure of it due to the increment of the traffic by agricultural machines through the years, causing in consequence, a soil compaction and yield reduction in the areas of intensive traffic. The purpose of this work was to estimate and to evaluate the performance of preconsolidation pressure of the soil and shear stress as indicators of changes on soil structure in fields cropped with sugarcane, as well as the impact of management processes in an Eutrorthox soil structure located in São Paulo State. The experimental field was located in Piracicaba's rural area (São Paulo State, Brazil) and has been cropped with sugarcane, in the second harvest cycle. The soil was classified by Empresa Brasileira de Pesquisa Agropecuária (EMBRAPA) [Empresa Brasileira de Pesquisa Agropecuária (EMBRAPA), 1999. Centro Nacional de Pesquisa de Solos. Sistema Brasileiro de Classificao de Solos, Empresa Brasileira de Pesquisa Agropecuária (EMBRAPA), Brasilia, 412 pp.] as an Eutrorthox. Undisturbed samples were collected and georeferenced in a grid of 60 m x 60 m from two depths: 0-0.10 m (superficial layer - SL) and in the layer of greatest mechanical resistance (LGMR), previously identified by cone index (CI). The investigated variables were pressure preconsolidation (sigma(p)), apparent cohesion (c) and internal friction angle (phi). The conclusions from the results were that the SLSC was predicted satisfactorily from up as a function of soil moisture; thus, decisions about machinery size and loading (contact pressures) can be taken. Apparent cohesion (c), internal friction angle (phi) and the Coulomb equation were significantly altered by traffic intensity. The sigma(p), c and phi maps were shown to be important tools to localize and visualize soil compaction and mechanical resistance zones. They constitute a valuable resource to evaluate the traffic impact in areas cropped with sugarcane in State of São Paulo, Brazil. (C) 2008 Elsevier B.V. All rights reserved.

Effects of different soil tillage systems and coverages on soybean crop in the Botucatu Region in Brazil

Nowadays, agricultural practices should combine high yields with a sustainable use of resources. Different tillage practices and crop covers, if combined, may help to achieve both objectives. In this work, several traits of a soybean (Glycine max L. Merr) cultivar were studied under different conditions of tillage and previous soil coverages. The experiment was installed at Lageado Research Station, Botucatu county, SP, Brazil, on a Paleudult. It consisted of nine treatments (combining three systems of soil tillage and three cover crops) and 4 replicates, yielding 36 plots of a randomized block experimental design. The soil tillage systems considered were: (i) conventional tillage with two heavy harrowing and a levelling harrowing; (ii) chiseling, and (iii) no-tillage with chemical drying of vegetation. The three cover crops used were: black oat, sorghum and spontaneous vegetation. Analyzed variables were: plant height, initial and final plant densities, height of first pod insertion, weight of a thousand grains, number of pods per plant, number of grains per pod, and crop yield. No significant differences were observed for most of the analyzed variables; however, conventional tillage produced significantly heavier grains and a higher number of pods per plant. The selected covers were considered an excellent coverage prior to planting soybean in a crop rotation. The three tillage systems can be used for deployment of culture without compromising the development of soybean.