Impacto de la convergencia hacia las normas internacionales de información financiera NIIF en la contabilización, medición y presentación de la propiedad, planta y equipo en los estados financieros de la empresa Biopalmeras de Colombia para los años 2013 – 2014

Bogotá (Colombia) : Universidad de La Salle. Facultad de Ciencias Administrativas y Contables. Programa de Contaduría Pública

Avaliação da eficiência de remoção do contaminante de origem farmacêutica atenolol pela planta phragmites australis em leitos construídos de macrófitas

O atenolol é um fármaco β-bloqueador normalmente encontrado em águas residuais devido à incapacidade que os processos convencionais de tratamento destas águas têm em removê-lo. Neste trabalho foram utilizados microcosmos de leitos construídos de macrófitas de fluxo sub-superficial utilizando uma matriz de argila expandida (LECA) e plantados com Phragmites australis para avaliar a sua capacidade em remover atenolol das águas residuais. Para a detecção e quantificação do atenolol em soluções aquosas (águas e efluentes) desenvolveu-se e optimizou-se uma metodologia analítica usando separação cromatográfica por HPLC e detecção espectrofotométrica por diode array (HPLC-DAD) ou por ultravioleta visível (HPLC-UV-Vis). Desenvolveu-se também um procedimento de limpeza e concentração de amostra por extracção em fase sólida (SPE), o qual foi utilizado sempre que as concentrações do analito se encontraram abaixo dos limites de quantificação do equipamento. A utilização desta metodologia de HPLC, combinada com uma eficaz pré-concentração por SPE, resultou num método analítico com um limite de quantificação muito reduzido (9 ngmL-1) e elevada reprodutibilidade (RSD<4%). A eficiência de remoção de atenolol pelos sistemas de macrófitas estudados foi de 93% após um tempo de retenção de 4 dias. Foram testados leitos só com LECA e com LECA e plantas para remoção do atenolol. Nos leitos só com LECA, a cinética de remoção foi caracterizada por um rápido passo inicial (uma remoção de aproximadamente 75% após apenas 24 h), o qual é frequentemente atribuído à adsorção na matriz de LECA. A remoção de atenolol nos leitos de LECA continuou a aumentar de forma constante até ao final do ensaio (8 dias), sendo, contudo cerca de 5-10% mais baixo do que o valor observado nos leitos das plantas após os 4 primeiros dias. Para o tempo de retenção de 4 dias a maioria do atenolol é removido pela matriz de LECA, porém um acréscimo de cerca de 12-14% relativamente à eficiência de remoção global pode ser atribuído às plantas (Phragmites australis), o que está de acordo com trabalhos anteriormente publicados. Apesar de ser necessário realizar mais testes utilizando sistemas em larga escala, de modo a conseguir avaliar totalmente o comportamento do atenolol num sistema de leitos construídos de macrófitas, o presente estudo apresenta a possibilidade de aplicar este tipo de sistemas, relativamente baratos, no tratamento de águas residuais contaminadas com atenolol. ABSTRACT: Atenolol is a β-blocker drug commonly found in wastewaters due to the inability of the conventional wastewater treatment processes to remove it. ln this study, subsurface flow constructed wetland microscosm systems have been established with a matrix of light expanded clay aggregates (LECA) and planted with Phragmites australis in order to evaluate their ability to remove atenolol from wastewater. For the detection and quantification of atenolol in aqueous solutions (water and wastewater), an adequate analytical methodology was developed and optimized using chromatographic separation by HPLC and diode array (DAD) or UV-Vis spectrophotometric detection. A sample clean-up and preconcentration procedure by solid phase extraction (SPE) was also developed for use whenever the concentration levels of the analyte were below the instrument's limit of quantification. Combined with an efficient SPE concentration step, the use of HPLC yielded an analytical method for atenolol quantification with very low LOQ (9 ngmL-1) and high reproducibility (RSD< 4%). Overall atenolol removal efficiency of 93% was achieved after a retention time of only 4 days with the microcosm systems planted with Phragmites australis. The removal kinetics was characterized by an initial fast step (removal of about 75% after just 24h) which is mainly attributable to adsorption on the LECA matrix. Atenolol removal in LECA beds continues to increase in a steady pace up to the end of the assay (8 days) being nevertheless about 5-l 0% lower than those observed in the planted beds after the first 4 days. For the retention time of 4 days most of the atenolol is removed by the LECA matrix but an additional 12-14% to the overall removal efficiency can be attributed to the Phragmites plants, which comes in agreement with other published reports. Despite the fact that further tests using larger­ scale systems are required to fully evaluate the atenolol behavior in a constructed wetland system, this study points out to the possible application of these low-cost wastewater systems to treat atenolol contaminated wastewater.

Caracterização de progênies de mamona (Ricinus communis L.) para arquitetura de planta em condições de safrinha no Estado de São Paulo.

A arquitetura da mamoneira é bastante variável, constituída por caracteres que apresentam, geralmente, herança independente que se encontram distribuídos pelo germoplasma da espécie. Variações nos padrões de arquitetura das plantas de mamona possibilitam novas distribuições espaciais na implantação da cultura, viabilizando diferentes métodos de cultivo e novas épocas de semeadura para a espécie. Foi instalado um ensaio de avaliação com 73 progênies do Programa de Melhoramento de Mamona do Instituto Agronômico - IAC e sete materiais comerciais como testemunhas intercalares. O delineamento experimental foi em blocos casualisados com três repetições e as parcelas foram semeadas em fevereiro de 2007, em Campinas, SP. Foram avaliados os caracteres: altura da planta, altura do racemo primário, altura do racemo secundário, diâmetro do caule, número de entrenós e tamanho de entrenós. Os resultados da análise de variância e a distribuição de médias para os caracteres avaliados evidenciaram a larga variabilidade e o potencial dos materiais para o melhoramento, além da possibilidade de cultivo da mamona em condição de safrinha no Sudeste do Brasil.

Caracterização do bio-óleo e extrato leve obtidos em uma planta piloto de pirólise rápida.

2016

Characterization Of A Protein-protein Interaction Network Of The Cbl-interacting Protein Kinase 8 From Sugarcane.

Plants are sessile organisms and have evolved to tolerate a constantly changing environment. After the onset of different stress conditions, calcineurin B-like (CBL) proteins can sense calcium signals and activate CBL-interacting protein kinase (CIPK) proteins, which can phosphorylate downstream proteins to reestablish plant homeostasis. Previous studies in the bioenergy crop sugarcane showed that the ScCIPK8 gene is induced by drought stress and is also related to sucrose content. Here, we have characterized the protein-protein interactions of ScCIPK8 with six CBL proteins (ScCBL1, ScCBL2, ScCBL3, ScCBL6, ScCBL9, and ScCBL10). Yeast two-hybrid assays showed that ScCIPK8 interacts with ScCBL1, ScCBL3, and ScCBL6. Bimolecular fluorescence complementation assays confirmed in planta the interactions that were observed in yeast cells. These findings give insights on the regulatory networks related to sugar accumulation and drought stress responses in sugarcane.

Avaliação física do tomate de mesa 'Romana' durante manuseio na pós-colheita

Tomato postharvest losses are very high in Brazil and the goal of this research was to evaluate the effect of handling and the transport of tomato fruits, cultivar Romana on the steps of harvesting, weight and transportation to the packinghouse, pointing some critical points. Tomatoes were harvested at plastic boxes, weighted and shipped to a packinghouse. Fruits taken directly from the plant were determined as reference. The parameters evaluated were weight loss and mechanical injury and tomato physical quality after storage during 21 days. It was observed an increasing on the weight loss, external damage, and postharvest losses, after storage. Handling and transportation were the cause of an increase in 6.6% in external damage and 1.93% of weight loss after storage, when comparing harvested fruits and fruits evaluated on the packing-house. The main reason for postharvest losses was due to mechanical injury caused during transportation mainly due to the compressure force among fruits and against the plastic boxes.

Influência do auxílio mecânico na colheita de tomates

Fresh tomato harvest is traditionally made without harvesting aids. The main goal of this research was to evaluate performance parameters of fresh tomato harvesting aid equipment and compare it to traditional harvest, in the state of São Paulo. Therefore, an equipment was developed and the harvest process was evaluated in four different ways: traditional system (harvest system used in Santa Luzia farm, Brotas, SP, Brazil), picker walking with a harvesting aid equipment, picker seated in a harvesting aid equipment and a composition of both systems: two pickers seated and one picker walking in two different velocities ranges. The different systems using harvesting aid showed an average yield by picker more efficient than reference. Harvest system using three pickers showed an increase of 290% on yield average by picker, on the range of 0.5-1.0 fruit per plant, followed by the systems with a walking picker, that increased productivity in 41%, and picker seated harvester, that showed an increase of 35%. These results demonstrate the importance of using a harvesting aid equipment.

Dispersão de sementes de Vismia cayennensis (Jacq.) Pers. (Guttiferae) por morcegos na região de Manaus, Amazonas

We studied the feeding behavior of bats and their role in the seed dispersal of Vismia cayennensis in Manaus region, Amazonas State, northern Brazil. The characteristics of the plant and its fruits fit the chiropterocory syndrome. Five species of phyllostomid bats fed on Vismia fruits: Sturnira lilium, Sturnira tildae, Artibeus concolor, Carollia perspicillata and Rhinophylla pumilio. Apparently there is a relationship between flock foraging behavior and fruit availability in early night. The feeding behavior was similar for all bat species, varying with the presentation mode of the fruits. Seed germination tests and the distributional patterns of the plants indicate that bats are the dispersers of V. cayennensis.

Germinação e crescimento de Calophyllum brasiliense (Clusiaceae), uma espécie típica de florestas inundadas

Soil waterlogging and the subsequent reduction in the amount of oxygen available for the respiration of the root system selected, along the evolutive process, plants able to thrive in seasonally or permanently flooded areas. In neotropical plants there are many types of adaptations to flooding. In this paper we present the results of the work carried out with seeds and seedlings of C brasiliense subjected to hypoxia during germination and early development. C brasiliense seeds are not photoblastic and survive up to three months burried in a water saturated substrate, but germination only takes place in well-drained soils. Soil waterlogging does not inhibit seedling growth and there are no apparent morphological changes of the aerial part of flooded plants. New and aerated roots that make plant survival possible replace old and spoiled roots. In contrast to many typical species of flood-prone areas where growth is inhibited by oxygen stress. C. brasiliense seedlings seem to be well adapted to their waterlogged environment. Seed dispersion, the absence of photoblastic response as well as seed and seedling capacity of surviving and growing in waterlogged soils contribute to the wide geographic distribution of C. brasiliense always associated with areas subjected to soil waterlogging.

Morfoanatomia da raiz tuberosa de Vernonia oxylepis Sch. Bip. in Mart. ex Baker - Asteraceae

Several native herbaceous and subshrub species native to the Cerrado in Brazil are geophytes, that is, they survive the unfavorable dry season and low temperatures, that sometimes coincide with fire, with only the underground system intact. Vernonia oxylepis is one of these species and the aim of this study was to describe the morpho-anatomy of the tuberous root and bud formation on this structure. The main axis of this root is perpendicular to the soil surface, and from which aerial shoots arise periodically throughout the life cycle. On the upper portion of the root, self-grafting of the shoots occurs. The root stores lipids and fructans, exhibits contraction and produces reparatory buds; adventitious buds arise from proliferated pericycle. These characteristics may be related to adaptation of this species to conditions in the Cerrado.

Seed dispersal of Solanum thomasiifolium Sendtner (Solanaceae) in the Linhares Forest, Espírito Santo state, Brazil

The aim of this study was to analyse seed dispersal and establishment of Solanum thomasiifolium in an area of nativo vegetation in Espirito Santo state on the southeastern Brazilian coast. Ten species of birds, the crab-eating fox (Cerdocyon thous), and one species of lizard (Tropidurus torquatus) fed on S. thomasiifolium fruits and dispersed viable seeds in their faeces. The proportional contribution of each of these groups to seed dispersal was 77% (birds), 19% (crab-eating fox) and 4% (lizards). Ants also contributed to seed dispersal. More seeds were deposited in vegetation islands than in the surrounding open areas. Germination rates of seeds collected directly from fruit (control), bird droppings, the faeces of crab-eating foxes and lizards were, respectively, 64, 64, 53, and 80 %. Differences among these rates were all significant, except between birds and control. Lizards were important as seed carriers between nearby islands and they expelled a higher proportion of viable seeds. Birds and the crab-eating foxes did not enhance seed germination, but promoted seed dispersal over a wider area. Plant architecture, fruit productivity, fruit characteristics and the diversity of frugivores are important for the success of S. thomasiifolium in habitat colonization.

Caracterização morfoanatômica e histoquímica de Cuphea carthagenensis (Jacq.) J.f. Macbr. (Lythraceae)

Cuphea carthagenensis (Jacq.) J.F. Macbr. is an herb, which occurs preferably in wet places. Amongst other species of the genus, C. carthagenensis is distinguished for its great chemical potential and frequent use in popular medicine. In this study the morphological and anatomical structures were identified, as well as the histochemical characterization was done. Samples of root, stem and leaves were collected from adult plants. This material was processed for anatomical and histochemical analysis in light microscopy and for morphological analysis, in scanning electron microscopy. Important morphological and anatomical considerations were added for C. carthagenensis, such as: the occurrence of aerenchymatous phellem with suberized layers; the types of trichomes present in the vegetative organs, the characterization of secretory trichomes, as well as the secreted substances. The groups of secondary metabolites presents in the root, stem and leaf of C. carthagenensis with more intense histochemical reaction were: proanthocyanidins, phenolic compounds, acids polysaccharides (mucilage especially) and lipids.

Variação sazonal da fotossíntese, condutância estomática e potencial da água na folha de laranjeira 'Valência'

Seasonal variation in environmental conditions may influence gas exchange rates as well as water relations in perennial species. This work was carried out to evaluate photosynthetic rates (A), transpiration (E), stomatal conductance (g) and leaf water potential (psi f ) in 'Valencia' orange trees grafted on four different rootstocks. Measurements were made twice a day: from 9h00 to 11h00 a.m. and from 1h00 to 3h00 p.m., during January, March and July. A and g were significantly lower and psif was significantly more negative, in the afternoon. The decrease in A may be related to the reduction in g, due to the increase in the vapor pressure deficit between the air and the leaf (VPDair-leaf ) in the afternoon, when temperatures are higher. In spite of the partial stomatal closure in the afternoon, the values for E were approximately the same as those measured in the morning, due to the increase in the VPDair-leaf . A decrease in A and g could also be noted from January to July, that is, from the hot and humid summer months, to the colder and drier winter ones. It was suggested that the decrease in A and g observed from January through March, may be related to the decrease in plant growth rates, which could have influenced the source-sink relationships, since the climatic conditions for both months were similar. The decrease in A and g showed in July, seems to be related to the decrease in both the night temperature and the growth rate of plants.

Tissue culture of Cecropia glaziovii Sneth (urticaceae): vegetative micropropagation and plant regeneration from callus

Cecropia glaziovii is a tree with used in Brazilian popular medicine. Methods allowing the clonal propagation of this species are of great interest for superior genotype multiplication and perpetuation. For this reason, we examined the effect of different culture media and different types of explants on adventitious shoot regeneration from callus and buds of C. glaziovii. Leaves, petioles and stipules obtained from aseptically grown seedlings or from pre-sterilized plants were used to initiate cultures. Adventitious shoot regeneration was achieved when apical and axillary buds were inoculated on gelled Murashige & Skoog (MS) medium supplemented with 6-benzylaminopurine alone (BAP) (1.0, 5.0 or 10.0 mg L-1) or combined with -naphthalene acetic acid (NAA) (1.0 or 2.0 mg L-1), after 40 days of culture. Best callus production was obtained after 30 days of petioles' culture on gelled MS medium with 2,4 dichlorophenoxyacetic acid (2,4-D) (5.0 mg L-1) combined with BAP (1.0 mg L-1). Successful shoot regeneration from callus was achieved when MS medium supplemented with zeatin (ZEA) (0.1 mg L-1) alone or combined with 2,4-D (1.0 or 5.0 mg L-1) was inoculated with friable callus obtained from petioles. All shoots were rooted by inoculation on MS medium supplemented with indole-3-acetic acid (IAA) (1.0 mg L-1). Rooted plants transferred to potting soil were successfully established. All in vitro regenerated plantlets showed to be normal, without morphological variations, being also identical to the source plant. Our study has shown that C. glaziovii can be propagated by tissue culture methods, allowing large scale multiplication of superior plants for pharmacological purposes.

Produção de massa seca, relação folha/colmo e alguns índices de crescimento do Brachiaria brizantha cv. Xaraés cultivado com a combinação de doses de nitrogênio e potássio

Objetivou-se avaliar a produção de massa seca das folhas, a relação folha/colmo e alguns índices de crescimento do capim-xaraés submetido a doses de nitrogênio (N) e potássio (K). O experimento foi conduzido em casa-de-vegetação no período de novembro/2004 a fevereiro/2005. Adotou-se esquema fatorial 4 ´ 3, perfazendo 12 combinações, as quais foram distribuídas em delineamento experimental inteiramente casualizado, com quatro repetições, perfazendo um total 48 unidades experimentais. Foram utilizadas quatro doses de N (0, 75, 150 e 225 mg dm-3) e três doses de K (0, 50 e 100 mg dm-3). Verificou-se efeito das doses de N na produção de massa seca das folhas e na produção de massa seca total, em todos os cortes, com maior produção nas doses mais elevadas de N, ao passo que o K influenciou essas variáveis apenas no segundo corte. A relação folha/colmo, a RAF, a AFE e a RPF somente foram significativas no terceiro corte da planta. Os efeitos das doses de foram decrescentes sobre essas variáveis, enquanto as doses de K agiram de modo antagônico às doses de N sobre a RAF e AFE.