Controlo e limites dos princípios constitucionais da proporcionalidade e da igualdade no contexto da inspeção tributária

Dissertação de mestrado em Direito Tributário e Fiscal

Detección de circovirus pocino tipo II en cerdos que presentan diarrea en criaderos intensivos. Detection of porcine circovirus type II in pigs that present diarrhea in intensive hatcheries.

Se propone detectar la presencia del agente etiológico circovirus porcino (CVP) en cerdos con diarrea. El cual se considera un patógeno emergente importante asociado a diferentes sindromes y enfermedades porcinas. Se comunicó a nivel internacional en 1997 y en Argentina fue descripto en el 2003 en animales de cria extensiva, aunque se encuentra en los diferentes sistemas de producción. Su presencia causa grandes pérdidas económicas, ya que muchas veces no tiene una sintomatología clínica, sino que se manifiesta subclinicamente. En la provincia de Córdoba no se han realizado estudios sistemáticos para determinar la presencia de circovirus. Además, en animales que presentan diarrea no se ha realizado un relevamiento de la presencia del CVP y su asociación con el cuadro clínico. Diversos investigadores estan viendo la necesidad de incluir al CVP a la hora de pensar en los diagnósticos etiológicos, en aquellos que no solo presentan índices productivos ineficientes sino también que no responden a la terapia antimicrobiana. Es agente causal del Sindrome de Desmedro Posdestete y podria favorecer la acción de otros agentes patógenos que actuarían tanto en Sistema Respirastorio como en Sistema Digestivo. La complejidad del trabajo radica en demostrar lo antes mencionado a traves de las lesiones a observar en los tejidos y la determinación de la presencia del agente. La ejecución de este estudio sería un importante aporte a la producción porcina, en donde este agente produce importantes pérdidas económicas. La metodología, así como los resultados obtenidos serán útiles en la formación de recursos humanos aplicados a la investigación y transferidos directamente a la docencia. Hipotesis: Establecer la presencia del CVP en cerdos con signos clinicos de enteropatías Objetivos: Determinar en cortes histopatológicos de intestino y ganglio mesentério, lesiones compatibles con CVP; Determinar por inmunohistoquímica la presencia del antígeno CVP en las muestras. Identificar las células en las que se encuentre el antígeno. Materiales y método: Muestreo a campo y toma de muestra. En diferentes establecimientos porcinos, de aquellos animales que presenten el cuadro clínico de diarrea, serán elegidos 3 animales aleatoriamente para sacrificio y realización de la técnica de necropsia. Se tomarán muestras de intestino delgado y ganglio mesentérico que serán fijadas en formol; la técnica histopatológica y su lectura tendrán fin de encontrar lesiones compatibles con circovirus porcino tipo II; Realización de la técnica de inmunohistoquímica con anticuerpo monoclonal, para la detección del CVP en los tejidos; Interpretación de resultados; Publicación de los resultados.

A nutrient balance model for typical Irish farming systems

The twin objectives of the work described were to construct nutrient balance models (NBM) for a range of Irish animal production systems and to evaluate their potential as a means of estimating the nutrient composition of farm wastes. The NBM has three components. The first is the intake of nutrients in the animal's diet. The second is retention or the nutrients the animal retains for the production of milk, meat or eggs. The third is the balance or the difference between the nutrient intake and retention. Data on the intake levels and their nutrient value for dairy cows, beef cattle, pigs and poultry systems were assembled. Literature searches and interviews with National experts were the primary sources of information. NBMs were then constructed for each production system. Summary tables of the nutrient values for the common diet constituents used in Irish animal production systems, the nutrient composition of the animal products and the NBMs (nutrient intake, retention and excretion) for a range of production systems were assembled. These represent the first comprehensive data set of this type for Irish animal production systems. There was generally good agreement between the derived NBMs values and those published in the literature. The NBMs were validated on a number of farms. Data on animal numbers, fertiliser use, concentrates inputs and production output were recorded on seven farms. Using the data a nutrient input/output balance was constructed for each farm. This was compared with the NBM estimate of the farm nutrient balance. The results showed good agreement between the measured balance and the NBM estimate particularly for the pig and poultry farms. However, the validation emphasised the inherent risks associated with NBMs. The average values used for feed intake and production parameters in the NEMs may result in the under or over estimate of actual nutrient balances on individual farms where these variables are substantially different. On the grassland farms there was a poor correlation between the input/output estimate and the NBM. This possibly results from the omission of the soil's contribution to the nutrient balance. However, the results indicate that the NBMs developed are a potentially useful tool for estimating nutrient balances. They also will serve to highlight the significant fraction of the nutrient inputs into farming systems that are retained on the farm. The potential of the NBM as a means of estimating the nutrient composition of farm wastes was evaluated on two farms. Feed intake and composition, animal production, slurry production was monitored during the indoor winter feeding period. Slurry samples were taken for analysis. The appropriates NBMs were used to estimate the nutrient balance for each farm. The nutrient content of the slurry produced was calculated. There was a good agreement between the NBM estimate and the measured values. This preliminary evaluation suggests that the NBM has a potential to provide the farmer with a simple means of estimating the nutrient value of his slurry.

Diversidade de peixes do reservatório da UHE Escola Engenharia Mackenzie (Capivara), Rio Paranapanema, bacia do alto rio Paraná, Brasil, e a importância dos grandes tributários na sua manutenção

As espécies foram coletadas em quatro trechos ao longo de um gradiente formado pelo reservatório UHE Escola Engenharia Mackenzie (Capivara). A diversidade de espécies foi analisada pela constância, índice de Shannon-Wiener e similaridade da composição entre trechos através do coeficiente de Jaccard. O reservatório tem uma riqueza de peixes composta por 67 espécies incluídas em 5 ordens; 47% das espécies são constantes, 15 % são acessórias e 28% são acidentais. Os maiores índices de diversidade de Shannon-Wiener e similaridade de Jaccard foram obtidos em Cinzas e Tibagi, que são os trechos mais distantes da barragem e que apresentam grandes tributários. Os menores índices foram encontrados em Cruzália e Porecatu, os quais correspondem aos trechos com características, respectivamente, de ambientes lótico e semi-lótico. Este trabalho demonstra a extrema importância da presença dos tributários para a manutenção da diversidade das espécies em um reservatório, em função da preservação das características originais do sistema lótico naqueles trechos e conseqüente redução do impacto do represamento.

Subsídio ao melhor conhecimento do tifo exantemático neotrópico no Brasil: presença do virus no leite

In articles, already published, we have proved that the strain V. B. of Brazilian virus, goes through the placenta (Macacus rhesus) (1) and the apparently normal gastro-intestinal tube (1934-1937) (Canis familiaris) (2). Today we present the idea that the Brazilian virus can reach the milk of an animal even when the latter has only the unapparent disease. In former articles (**), we have shown that the goat (Capra hircus) can be an excellent reservoir of Brazilian virus, having the strain V. B. in its blood and presenting a Weil Felix reaction high and in “group”, with the disease unapparent. When the goats are bred in the laboratory, and even in some foci of the disease, they give a negative Weil Felix, being zero for all the nine strains of Proteus. In the interior of Brazil, in many localities, goats substitute cows, in supplying milk for children and adults, and in some districts goat’s milk is considered superior to cow’s milk, possessing marvellous qualities for men, women an children. Having proved, now, that goat’s milk can contain the virus even when the animal presents nothing clinically, and having also shown that this virus goes through the digestive tube apparently sound, it is easy to understand how infants-in-arms, that is, only a few months old, living in strictly domestic surroundings, can contract the disease; we have many such cases on record. Protocol of the experiments: Goat nº 2, white, January 1948. This animal had been inoculated with the V. B. strain of the Brazilian virus in June 1947, via intra-peritoneal, presenting nothing then, not even a feverish reaction. On that occasion it was not possible to isolate the virus of the blood, although the Weil Felix reaction was positive, high and in “group”. Now January 17, 1948, seven months later, the same animal was reinoculated with a semple of virus V. B. in the same manner (intra-peritoneal) two days after bringing forth two sturdy kids. The virus V. B. was obtained from guinea-pig n. 7170 whose thermic graph was as follows: Temperatura – 38,8 – 39,1 – 39,5 – 39,4 –39,8 – 40,4 – 40,2 – 40,1 - + Necropsy – Typical lesions. The spleen weighed 5 grammes. With 3c.c. of emulsion from the nervous system of this guinea-pig, we inoculated not only the goat, as also two guineapigs, number 14 and number 5. The following is the thermic graph of one: - Guinea-pig n. 14 – 38,9 – 39,1 – 39,2 – 39.2 – 40,7 – 41,0 – 40,5 – 40,4 – 40,1 - + Typical lesions. Guinea-pig n. 2 presented the following thermic graph after the infective inoculation: - 39,5 – 39,7 – 39,7 – 39,7 – 39,5 – 39,3 – 39,5 – 39,5 – 39,5 – etc. Clinically, this animal presented nothing unusual, feeding well and suckling the kids normally. The Weil Felix reaction was positive, in “group” high very similar to the reaction obtained in June 1947, with the first infective inoculation. On the third, fourth, fifth, sixth and seventh day after the infective inoculation, we took milk from the goat and inoculated male guinea-pigs via intra-celular and via intra-peritoneal, giving 5 c.c. to each animal. Guinea-pig n. 4663, inoculated with 5 c.c. of milk, via intra-muscular, taken on the third day of the infectaive inoculation, presented the following thermic graph: - 38.8 (*) – 39,1 – 39,0 – 39,1 – 40,1 – 40,1 – 40,8 (**) – 40,8 – Killed – Typical deisions (***). The virus V. B. of this goat, circulated naturally in the blood up to the third day, having passed into the milk, producing nothing in the kids, on account of the natural resistance of these animals to the disease. The Weil Felix reaction and that of Widal for the Burcellas suis, abortus and militensis were negative for the goat and the kids. It is remarkable that, even with inoculation of the living virus after a period of seven months we cannot get a real and absolute immunity of sensitive animals. We shall return to this subject later. The hart Mazama simplicicornis may be a carrier of the virus in Brasil. The experimental serum against the virus of Exanthematic neotropical typhus has not protected guinea-pigs.

Implantação do mixoma infeccioso do coelho na câmara anterior do ôlho da cobaia

Mammalian cancer as well as the Rous chicken sarcoma has been successfully transplanted into the anterior chamber of the eyes of guinea pigs. It was of interest, therefore, to see if the infectious myxomatosis of rabbits, another representative of the infectious tumors, could be grown in the anterior chamber of the guinea pig eye, and, if growth occurred, to compare the tumor's behaviour with that of growths of the above mentioned etiology. Forty-three full-grown guinea pigs from mixed stocks were used throughout, and seventy-eight heterologous transplantation experiments were performed. The grafts measuring less than 2 mm. in diameter were cut from the subcutaneous tissue in skin lesions of rabbits with infectious myxomatosis recently killed. The transfer to the anterior chamber was performed after the usual technique. Some degree of partial survival was found in 23,8% of the grafts, in which typical myxoma cells could be demonstrated fifteen days after the transplantation. The transplant apparently does not increase in size, differing in that respect from that of the Rous chicken sarcoma, which increases in size by 2 or 3 diameters in 2 weeks (Shrigley, Greene & Duran-Reynals, 1945). The virus was still alive in 26% of the grafts 21 days after transplantation, and was able to induce a typical disease when injected to normal rabbits. No alteration in the properties of the virus after growth in the guinea pig was noticed, and this also is different from what happens with the Rous chicken sarcoma.

Transferring QTL technology to the pig breeding industry (PigQTech) - a demonstration project

The aim of the project has been to demonstrate how the farm animal breeding industry can utilise gene mapping technology to accelerate genetic improvement. Previous theoretical studies had suggested that the use of marker assisted selection could potentially increase the annual improvement for quantitative traits like backfat with about 10% and for more difficult traits such as meat quality and reproduction by as much as 40-60% compared with existing technology. The work has comprised two major tasks: 1. Commercially relevant populations have been screened for segregation at QTLs identified in experimental populations. The aim has been to establish optimal strategies for QTL detection in commercial pig populations and the extent to which QTLs explaining major phenotypic differences between divergent lines used in experimental studies also explain quantitative variation within commercial lines. The results are important for specifying future strategies for finding economically valuable QTLs. 2. Marker assisted backcrossing has been used to demonstrate how a QTL allele can be introgressed from one breed to another. The work has focused on the major fatness QTL on pig chromosome 4 previously identified in a wild pig/Large White intercross. The end result was not designed to be a commercially viable product in its own right, but the process has validated a number of points of major importance for the exploitation of QTLs in livestock.

Seroprevalence of hepatitis e virus in domestic pigs and wild boars in Switzerland.

Hepatitis E is considered an emerging human viral disease in industrialized countries. Studies from Switzerland report a human seroprevalence of hepatitis E virus (HEV) of 2.6-21%, a range lower than in adjacent European countries. The aim of this study was to determine whether HEV seroprevalence in domestic pigs and wild boars is also lower in Switzerland and whether it is increasing and thus indicating that this zoonotic viral infection is emerging. Serum samples collected from 2,001 pigs in 2006 and 2011 and from 303 wild boars from 2008 to 2012 were analysed by ELISA for the presence of HEV-specific antibodies. Overall HEV seroprevalence was 58.1% in domestic pigs and 12.5% in wild boars. Prevalence in domestic pigs was significantly higher in 2006 than in 2011. In conclusion, HEV seroprevalence in domestic pigs and wild boars in Switzerland is comparable with the seroprevalence in other countries and not increasing. Therefore, prevalence of HEV in humans must be related to other factors than prevalence in pigs or wild boars.

Augmentation cystoplasty using pedicled and de-epithelialized gastric patches in the mini-pig model.

PURPOSE: The most common methods of bladder augmentation are gastrocystoplasty and enterocystoplasty. Gastrocystoplasty is advantageous due to minimal mucous secretion and a well developed muscular wall as well as good urodynamic properties of the patch. However, the permanent contact of urine with the gastric mucosa is not free of complications. We report the urodynamic, macroscopic and histological outcomes of a pedicled de-epithelialized gastric patch incorporated in the bladder. We compared the results to those of our previous study, which sought to analyze these techniques of patch coverage using sigmoid patches. MATERIALS AND METHODS: We performed 20 augmentation cystoplasties in the mini-pig model using a pedicled de-epithelialized gastric patch and 5 techniques of patch coverage. RESULTS: Three months after surgery all bladders had an increase in volume except those in which the auto-augmentation technique was used. However, all gastric patches were smaller compared to preoperative size. Many had irregular fibrosed inner surfaces and histological evaluation revealed a fibrosed newly formed submucosal layer with a complete urothelial coverage in every patch. No gastric mucosal remnant was found. CONCLUSIONS: De-epithelialized gastrocystoplasty is an attractive procedure that can increase bladder capacity as well as provide a complete urothelial lining without mucosal remnants. However, the success of this procedure seems to be limited by increased morbidity and fibrotic changes, and decreased surface of the patch.

Consumers’ sensory acceptability of pork from immunocastrated male pigs

Boar taint is the off-odour or off flavour of cooked pork. Currently, the most common method of controlling boar taint is surgical castration. However, immunocastration has been used in some parts of the world as an alternative to surgical castration. The aim of this study was to evaluate the sensory acceptability of meat from immunocastrated pigs (IM) compared with meat from females (FE), surgically castrated (CM) and entire males (EM). Twenty animals of each type were evaluated by 201 consumers in 20 sessions. Longissimus thoracis muscle of the different animals was cooked in an oven at 180 °C for 10 min. Consumers scored the odour and the flavour of the meat in a 9-point category scale without an intermediate level. There were no significant differences in consumer’s evaluation of meat from IM, CM, and FE. In contrast, EM meat presented a higher percentage of dissatisfied scores and was significantly (P & 0.05) less accepted than meat from CM, IM and FE. Consumers’ acceptability of EM meat was always lower, independently of its androstenone levels. However meat with low levels of androstenone was more accepted that meat with medium or high levels of this substance. It can be concluded that immunocastration produced pork that was accepted by the consumers, and was indistinguishable from pork from CM or FE.

II Workshop on the use of Computed Tomography (CT) in pig carcass classification. Other CT applications: live animals and meat technology, 16-17th April 2009, Monells (Girona), Spain

Es va realitzar el II Workshop en Tomografia Computeritzada (TC) a Monells. El primer dia es va dedicar íntegrament a la utilització del TC en temes de classificació de canals porcines, i el segon dia es va obrir a altres aplicacions del TC, ja sigui en animals vius o en diferents aspectes de qualitat de la carn o els productes carnis. Al workshop hi van assistir 45 persones de 12 països de la UE. The II workshop on the use of Computed Tomography (CT) in pig carcass classification. Other CT applications: live animals and meat technology was held in Monells. The first day it was dedicated to the use of CT in pig carcass classification. The segond day it was open to otehr CT applications, in live animals or in meat and meat products quality. There were 45 assistants of 12 EU countries.

Estimation of lean meat content in pig carcasses using X-ray Computed Tomography and PLS regression

Lean meat percentage (LMP) is an important carcass quality parameter. The aim of this work is to obtain a calibration equation for the Computed Tomography (CT) scans with the Partial Least Square Regression (PLS) technique in order to predict the LMP of the carcass and the different cuts and to study and compare two different methodologies of the selection of the variables (Variable Importance for Projection — VIP- and Stepwise) to be included in the prediction equation. The error of prediction with cross-validation (RMSEPCV) of the LMP obtained with PLS and selection based on VIP value was 0.82% and for stepwise selection it was 0.83%. The prediction of the LMP scanning only the ham had a RMSEPCV of 0.97% and if the ham and the loin were scanned the RMSEPCV was 0.90%. Results indicate that for CT data both VIP and stepwise selection are good methods. Moreover the scanning of only the ham allowed us to obtain a good prediction of the LMP of the whole carcass.