Fair value versus historical cost-based valuation for biological assets: Predictability of financial information

There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, but the IAS 41 requirement of fair valuation for biological assets brings it into the agricultural domain. This paper performs an empirical study with a sample of Spanish farms valuing biological assets at HC and a sample applying FV, finding no significant differences between both valuation methods to assess future cash flows. However, most tests reveal more predictive power of future earnings under fair valuation of biological assets, which is not explained by differences in volatility of earnings and profitability. The study also evidences the existence of flawed HC accounting practices for biological assets in agriculture, which suggests scarce information content of this valuation method in the predominant small business units existing in the agricultural sector in advanced Western countries

Caracterização textural e estrutural de V2O5/TiO2 obtidos via sol-gel: comparação entre secagem convencional e supercrítica

This work describes a modified sol-gel method for the preparation of V2O5/TiO2 catalysts. The samples have been characterized by N2 adsorption at 77K, x-ray diffractometry (XRD) and Fourier Transform Infrared (FT-IR). The surface area increases with the vanadia loading from 24 m² g-1, for pure TiO2, to 87 m² g-1 for 9wt.% of V2O5. The rutile form is predominant for pure TiO2 but became enriched with anatase phase when vanadia loading is increased. No crystalline V2O5 phase was observed in the catalysts diffractograms. Two species of surface vanadium observed by FT-IR spectroscopy a monomeric vanadyl and polymeric vanadates, the vanadyl/vanadate ratio remains practically constant.

Osteoclastic tartrate-resistant acid phosphatase 5b. Diagnostic use and biological significance in bone physiology

The skeleton undergoes continuous turnover throughout life. In women, an increase in bone turnover is pronounced during childhood and puberty and after menopause. Bone turnover can be monitored by measuring biochemical markers of bone resorption and bone formation. Tartrate-resistant acid phosphatase (TRACP) is an enzyme secreted by osteoclasts, macrophages and dendritic cells. The secreted enzyme can be detected from the blood circulation by recently developed immunoassays. In blood circulation, the enzyme exists as two isoforms, TRACP 5a with an intact polypeptide chain and TRACP 5b in which the polypeptide chain consists of two subunits. The 5b form is predominantly secreted by osteoclasts and is thus associated with bone turnover. The secretion of TRACP 5b is not directly related to bone resorption; instead, the levels are shown to be proportional to the number of osteoclasts. Therefore, the combination of TRACP 5b and a marker reflecting bone degradation, such as C-terminal cross-linked telopeptides of type I collagen (CTX), enables a more profound analysis of the changes in bone turnover. In this study, recombinant TRACP 5a-like protein was proteolytically processed into TRACP 5b-like two subunit form. The 5b-like form was more active both as an acid phosphatase and in producing reactive oxygen species, suggesting a possible function for TRACP 5b in osteoclastic bone resorption. Even though both TRACP 5a and 5b were detected in osteoclasts, serum TRACP 5a levels demonstrated no change in response to alendronate treatment of postmenopausal women. However, TRACP 5b levels decreased substantially, demonstrating that alendronate decreases the number of osteoclasts. This was confirmed in human osteoclast cultures, showing that alendronate decreased the number of osteoclats by inducing osteoclast apoptosis, and TRACP 5b was not secreted as an active enzyme from the apoptotic osteoclasts. In peripubertal girls, the highest levels of TRACP 5b and other bone turnover markers were observed at the time of menarche, whereas at the same time the ratio of CTX to TRACP 5b was lowest, indicating the presence of a high number of osteoclasts with decreased resorptive activity. These results support the earlier findings that TRACP 5b is the predominant form of TRACP secreted by osteoclasts. The major source of circulating TRACP 5a remains to be established, but is most likely other cells of the macrophage-monocyte system. The results also suggest that bone turnover can be differentially affected by both osteoclast number and their resorptive activity, and provide further support for the possible clinical use of TRACP 5b as a marker of osteoclast number.

Metodología del entrenamiento de la resistencia específica en el tenis de competición. Revisión y propuesta

El principal objetivo del entrenamiento de la resistencia en el jugador de tenis de competición es mejorar la habilidad para realizar ejercicios de alta intensidad de manera repetida, recuperarse rápidamente de los esfuerzos y mantener dicha intensidad durante el juego, evitando o retardando de esta manera la aparición de la fatiga. Para el desarrollo de los sistemas energéticos específicos, el jugador debe dirigir los entrenamientos al desarrollo de las vías energéticas y patrones de movimiento que predominan en la competición, respetando en la medida de lo posible la naturaleza intermitente del deporte y la participación muscular específica. El entrenamiento intermitente (EI) es un método adecuado y mejora el nivel de especificidad en relación a los métodos continuos o interválicos largos utilizados tradicionalmente y puede realizarse en la pista de tenis mediante ejercicios específicos. Es importante controlar adecuadamente los parámetros de carga del EI para dirigir adecuadamente las adaptaciones fisiológicas y efectos del entrenamiento a las necesidades del deporte. El objetivo de este trabajo es realizar una revisión sobre los principales aspectos fisiológicos y parámetros específicos de carga necesarios para una orientación específica del EI para el tenis y proponer un modelo de variabilidad de dichos parámetros de carga en un entorno específico de entrenamiento.

Composição elementar do material particulado presente no aerossol atmosférico do município de Sete Lagoas, Minas Gerais

The main objective of this study was the identification of sources generating particulate matter in the atmospheric aerosols of Sete Lagoas, Minas Gerais. The measurement of the mineral composition was accomplished by X-ray diffractometry and the elemental concentration by neutron activation analysis. The results showed that Al, Cl, Cu, Fe, K, Mg and Na are the predominant chemical elements in the total suspended particles (TPS). The presence of Na, Ba, Cl, Cu, Eu, Fe and Sm in those particles with aerodynamic diameter smaller than 10 µm (PM10), indicates that soil dust and ceramic and pig iron industries are the main sources of air quality degradation in the region.

Propriedades ácido-base e de complexação de ácidos húmico e fúlvico isolados de vermicomposto

Proton binding properties of humic and fulvic acids were studied by potentiometric titration. Carboxylic groups were the predominant ionizable sites in comparison to phenolic and amine groups. Total acidity of fulvic acid was 12 x 10-3 mol g-1, a number significantly higher than that obtained for humic acid (5.2 x 10-3 mol g-1). Copper ion binding was evaluated at pH 4, 5 and 6 by potentiometric titration with an ion selective electrode for Cu(II). Differential stability constants and complexation capacities were systematically higher for humic acid, despite its lower number of ionizable sites in comparison with fulvic acid.

Avaliação do efeito da piscicultura em sistemas aquáticos em Assis e Cândido Mota, São Paulo, por indicador de qualidade da água e análise estatítica multivariada

In this work, the impact of fish farming activities on the Queixada, Macuco and Pari-Veado Rivers in the Paranapanema watershed was evaluated. Physical, chemical and microbiological parameters were quantified in these aquatic systems followed by application of multivariate statistical analysis (MSA) and water quality index (WQI) tools. Watersheds where fish farming activities are predominant presented WQI > 52 indicating good quality, whereas MSA demonstrated bad quality for these aquatic bodies. The results showed that the degradation in this watershed follows the fish farming activity. The MSA index is more restricted than the "National Foundation Sanitation" (NFS) index routinely used to infer water quality.

Conservation Genetics of Exploited Finnish Salmonid Fishes

Genetic diversity is one of the levels of biodiversity that the World Conservation Union (IUCN) has recognized as being important to preserve. This is because genetic diversity is fundamental to the future evolution and to the adaptive flexibility of a species to respond to the inherently dynamic nature of the natural world. Therefore, the key to maintaining biodiversity and healthy ecosystems is to identify, monitor and maintain locally-adapted populations, along with their unique gene pools, upon which future adaptation depends. Thus, conservation genetics deals with the genetic factors that affect extinction risk and the genetic management regimes required to minimize the risk. The conservation of exploited species, such as salmonid fishes, is particularly challenging due to the conflicts between different interest groups. In this thesis, I conduct a series of conservation genetic studies on primarily Finnish populations of two salmonid fish species (European grayling, Thymallus thymallus, and lake-run brown trout, Salmo trutta) which are popular recreational game fishes in Finland. The general aim of these studies was to apply and develop population genetic approaches to assist conservation and sustainable harvest of these populations. The approaches applied included: i) the characterization of population genetic structure at national and local scales; ii) the identification of management units and the prioritization of populations for conservation based on evolutionary forces shaping indigenous gene pools; iii) the detection of population declines and the testing of the assumptions underlying these tests; and iv) the evaluation of the contribution of natural populations to a mixed stock fishery. Based on microsatellite analyses, clear genetic structuring of exploited Finnish grayling and brown trout populations was detected at both national and local scales. Finnish grayling were clustered into three genetically distinct groups, corresponding to northern, Baltic and south-eastern geographic areas of Finland. The genetic differentiation among and within population groups of grayling ranged from moderate to high levels. Such strong genetic structuring combined with low genetic diversity strongly indicates that genetic drift plays a major role in the evolution of grayling populations. Further analyses of European grayling covering the majority of the species’ distribution range indicated a strong global footprint of population decline. Using a coalescent approach the beginning of population reduction was dated back to 1 000-10 000 years ago (ca. 200-2 000 generations). Forward simulations demonstrated that the bottleneck footprints measured using the M ratio can persist within small populations much longer than previously anticipated in the face of low levels of gene flow. In contrast to the M ratio, two alternative methods for genetic bottleneck detection identified recent bottlenecks in six grayling populations that warrant future monitoring. Consistent with the predominant role of random genetic drift, the effective population size (N_e) estimates of all grayling populations were very low with the majority of N_e estimates below 50. Taken together, highly structured local populations, limited gene flow and the small N_e of grayling populations indicates that grayling populations are vulnerable to overexploitation and, hence, monitoring and careful management using the precautionary principles is required not only in Finland but throughout Europe. Population genetic analyses of lake-run brown trout populations in the Inari basin (northernmost Finland) revealed hierarchical population structure where individual populations were clustered into three population groups largely corresponding to different geographic regions of the basin. Similar to my earlier work with European grayling, the genetic differentiation among and within population groups of lake-run brown trout was relatively high. Such strong differentiation indicated that the power to determine the relative contribution of populations in mixed fisheries should be relatively high. Consistent with these expectations, high accuracy and precision in mixed stock analysis (MSA) simulations were observed. Application of MSA to indigenous fish caught in the Inari basin identified altogether twelve populations that contributed significantly to mixed stock fisheries with the Ivalojoki river system being the major contributor (70%) to the total catch. When the contribution of wild trout populations to the fisheries was evaluated regionally, geographically nearby populations were the main contributors to the local catches. MSA also revealed a clear separation between the lower and upper reaches of Ivalojoki river system – in contrast to lower reaches of the Ivalojoki river that contributed considerably to the catch, populations from the upper reaches of the Ivalojoki river system (>140 km from the river mouth) did not contribute significantly to the fishery. This could be related to the available habitat size but also associated with a resident type life history and increased cost of migration. The studies in my thesis highlight the importance of dense sampling and wide population coverage at the scale being studied and also demonstrate the importance of critical evaluation of the underlying assumptions of the population genetic models and methods used. These results have important implications for conservation and sustainable fisheries management of Finnish populations of European grayling and brown trout in the Inari basin.

Estudo da eletrocristalização de Ni e Ni-P sobre ultramicroeletrodo de platina

This work describes a comparative study of the electrocrystallization of Ni and Ni-P on Pt ultramicroelectrodes using chronoamperometric measurements. It was possible to confirm that in all cases a progressive nucleation was the predominant mechanism. Moreover, the application of the Atomistic Theory to the experimental rate of nuclei formation showed that the number of atoms in the critical nucleus was zero, except for Ni-P on Pt at low overpotentials were a value of one was observed. Furthermore, the physical characterisation of the different deposits on Pt by atomic force microscopy allowed observing the coalescence of the hemispherical nuclei of Ni and Ni-P at t max thus confirming the results obtained from the current-time analysis.

Elementos-traço e sódio em suco de uva: aspectos nutricionais e toxicológicos

Eight trace elements were determined in 20 Brazilian brands of grape juice, distributed over the country. Highest measured concentrations (As: 0.016; Cd: 0.010; Cr: 0.060; Cu: 1.28; Ni: 0.032; Pb: 0.016; Sb: 0.0040 and Zn: 1.44 mg L-1) comply with Brazilian maximal tolerance levels for inorganic contaminants (As: 0.5; Cd: 0.5; Cr: 0.1; Cu: 30; Ni: 3; Pb: 0.4; Sb: 1 and Zn: 25 mg L-1). Determination of arsenic species has shown inorganic As(V) as predominant in most samples. Sodium concentrations, nowadays a major public health concern, were also measured, showing an average of 149 mg L-1. Analytical results for this element were much higher than label concentrations, showing the need for better quality control.

Avaliação de metais traços e íons majoritários em águas de chuva na cidade de São Paulo

Rainfall samples collected in the downtown area of São Paulo city, during 2003, exhibited average concentrations of cadmium, lead and copper of 1.33, 8.52 and 49.5 nmol L-1, respectively. Among the major ions, NH4+ was the predominant species followed by NO3-, SO4(2-) and Ca2+, with volume weighed mean (VWM) concentrations of 37.1, 20.1, 11.9 and 10.8 µmol L-1, respectively. All the determined species showed high inter-events variability, including free H+ ions whose VWM concentration was 4.03 µmol L-1, corresponding to a pH value of 5.39.

Sorção do inseticida tiametoxam nas frações orgânica e mineral de um latossolo amarelo

The sorption of thiamethoxam in a Brazilian Oxisol was determined in soil samples with and without organic matter for two different dephs (0-0.1 and 0.4-0.7 m). The results indicated a predominant sorption of thiamethoxam on soil without organic matter. The following Kd values of 4.25 mL g-1 (0-0.1 m, r² = 0.8534) and 5.30 mL g-1 (0.4-0.7 m, r² = 0.9884) and Kf values, 7.65 mL g-1 (0-0.1 m, r² = 0.9623) and 7.72 mL g-1 (0.4-0.7 m, r² = 0.9775) were obtained. Those sorption coefficient values indicated a small interaction between thiamethoxam for both original soil and soil without organic matter.

Sulfetos: por que nem todos são insolúveis?

The solubility of sulfides is discussed in this article based on the factors that can influence this property, such as predominant type of chemical bonds and structures formed in many compounds. For soluble sulfides, considerations are made on the thermodynamic parameters and the acid-base equilibrium, since the sulfide anion is extensively hydrolyzed in aqueous solutions. On the other hand, for the insoluble sulfides, the discussion concerned the influence of structural factors that will be determinant for the low solubility.

Electrochemical study about zinc electrodeposition onto GCE and HOPG substrates

We carried out an electrochemical study about zinc electrodeposition onto GCE and HOPG substrates from an electrolytic plating bath containing 0.01M ZnSO4 + 1M (NH4)2SO4 at pH 7. Under our experimental conditions the predominant chemical species was the complex [ZnSO4(H2O)5]. The chronoamperometric study showed that zinc electrodeposition follows a typical 3D nucleation mechanism in both substrates. The average dG calculated for the stable nucleus formation was 6.92 x 10-21 J nuclei"1 and 1.35 x 10-20 J nuclei"1 for GCE and HOPG, respectively. The scanning electron microscopy (SEM) images showed different nucleation and growth processes on GCE and HOPG substrates at same overpotential.

Solubilidade das substâncias orgânicas

The solubility of organic compounds is a topic of great importance in chemistry and of interest in several areas, such as materials, drugs and the environment. In this paper, the solubility of these species is discussed in terms of their properties, such as the predominant type of chemical bond, molecular structure, polarity and types of intermolecular interactions. Examples of biological processes fundamental for sustainability of life and related with the solubility of chemical species are presented and discussed.