Guía metodológica: instrumentos económicos para la gestión ambiental

La presente guía busca apoyar a los países de la región en la identificación y caracterización de los instrumentos económicos, principalmente fiscales, utilizados en la gestión ambiental y de los recursos naturales. Mediante su aplicación se procura contar con información sistematizada de impuestos, cargos, tarifas, subsidios, sistemas de depósito-reembolso, sistemas de permisos transables y enfoques voluntarios que apoyan la gestión ambiental..

Desigualdad, concentración del ingreso y tributación sobre las altas rentas en América Latina

Pr'ologo de Alicia Barcena

Análisis general de las externalidades ambientales derivadas de la utilización de combustibles fósiles en la industria eléctrica centroamericana

Incluye Bibliografía

Evasión tributaria en América Latina: nuevos y antiguos desafíos en la cuantificación del fenómeno en los países de la región

La evasión tributaria ha sido y continúa siendo uno de los principales obstáculos que afectan a a las finanzas públicas de los países de América Latina. Si bien hasta hace algunos años el enfoque predominante se concentraba en los impuestos aplicados en el ámbito doméstico, la intensificación de las operaciones globales de grandes empresas multinacionales ha obligado a los países a adoptar una mirada más amplia y sofisticada del problema más allá de las fronteras geográficas de los países. Por esas razones, este documento tiene como objetivo fundamental brindar una visión en conjunto del fenómeno de la evasión fiscal desde ambas perspectivas.

Efeitos do treino de cuidadores sobre comportamentos de apoio à adesão às orientações nutricionais por portadores de diabetes

Estudos em saúde têm apontado a disponibilidade de apoio social como um dos fatores relacionados à adesão ao tratamento por portadores de diabetes. Utilizando-se como referenciais teórico-metodológicos a análise do comportamento e o modelo construcional de Goldiamond, este estudo teve como objetivo avaliar efeitos de um treino de cuidadores de adultos com diabetes, com enfoque nos comportamentos de apoio oferecidos ao comportamento alimentar dos pacientes. Adicionalmente, pretendeu-se investigar os efeitos deste treino sobre a adesão à dieta pelos pacientes. Participaram deste estudo três pacientes do sexo feminino inscritas em um programa de acompanhamento a portadores de diabetes e um membro familiar de cada paciente, totalizando três díades cuidador-paciente, das quais duas foram alocadas na Condição de Treino (CT) e uma na Condição de Não-Treino (CNT). Utilizaram-se como fontes de informação os relatos das pacientes e das cuidadoras, a observação direta de interações comportamentais e indicadores clínicos. Segundo o delineamento de sujeito como seu próprio controle, a intervenção consistiu no treino em análise de contingências e manejo comportamental, realizado em visitas domiciliares por meio de registros de automonitoração. Os resultados mostraram que as cuidadoras que participaram da Condição de Treino apresentaram ampliação no repertório comportamental de apoio, o que não foi verificado quanto à cuidadora que participou da Condição Não-Treino. A redução nos níveis glicêmicos e os relatos apresentados pelas pacientes da Condição de Treino sugerem que a intervenção tenha contribuído para melhorias na adesão às orientações nutricionais por estas pacientes.

A luta pela terra: repressão política aos movimentos socioterritoriais no Pontal do Paranapanema de 1990 a 2009

A questão agrária do ponto de vista estrutural se insere nas formas combinadas, desiguais e contraditórias do capitalismo. A repressão política manifestada contra os movimentos socioterritoriais será o fundamento de elaboração de nossa argumentação e a preocupação central desta monografia. O ponto de partida de nossa proposição foi caracterizar e dimensionar espacialmente os casos de processos judiciais criminais impostos às pessoas envolvidas no processo de luta pela terra, que integram majoritariamente os movimentos socioterritoriais no Pontal do Paranapanema, dentro do período de 1990 a 2009. Outra análise foi verificar os componentes dos processos judiciais criminais, pesquisando as sentenças finais disponíveis na página digital do Tribunal de Justiça do Estado de São Paulo, bem como as matérias publicadas sobre os casos e elaborar reflexões sobre esses componentes a partir das leituras geográficas por meio dos conceitos de espaço e território. Desta forma houve o impulso de incorporar a dimensão espacial da repressão política. Consequentemente aprofundamos a análise sobre as sentenças judiciais criminais e procuramos entender a politização do judiciário e sua espacialidade. A compreensão da espacialidade da repressão política na 1ª e 2ª instância dos processos judiciais criminais movidos aos movimentos socioterritoriais constituiu outra passagem importante do trabalho. Conseguimos também ampliar nosso estudo pela comparação da repressão política a partir do estudo dos casos do Pontal do Paranapanema no Brasil e Córdoba na Argentina. Manifestamos também a necessidade de estabelecer diálogo com alguns marcos teórico-metodológico sobre a categoria geográfica território com o intuito de colaborar com o nosso esforço de explicar a repressão política aos movimentos socioterritoriais no Pontal do Paranapanema entre os anos de 1990 e 2009

Havia alguma sombra da forma antiga das minas: memória e rebelião no sertão do rio São Francisco, Minas Gerais - 1736

Pós-graduação em História - FCHS

Fundo Nacional do Idoso e as políticas de gestão do envelhecimento da população brasileira

Demographic census from the last decades of the twentieth century began to reveal a tendency concerning the increasing average age of the population. The Brazilian government began introducing ways to manage the effects and consequences of this trend, the most recent being the creation of the "Fundos do Idoso" (Funds for seniors) in the Federal, state and municipal spheres. That law allows transferring federal taxes from common citizens and companies to the funds. This article is specifically written as a critical examination of this governmental initiative towards the problem of an ageing population from the point of view as to how the law has been implemented. With the creation of the funds there will be the enlargement and improvement of services destined for seniors. However, the law mentioned above does not predict an active participation of the seniors in the management of this funds and policies that will come as result.

Saúde Mental e Morte: subsídios para implantação dos Cuidados Paliativos na Atenção Básica

The objective of this work was, from a bibliographical survey, to discuss the relationship between the subjects “Mental Health” and “Death”, in order to analyze possible contributions of the Psychiatric Reformation tied with the sphere of Palliative Cares. The characterization of madness as a social problem is related to the development of the capitalist mode of production. Unable to fulfill the requirements imposed by capital, insane persons are excluded from society and locked in psychiatric hospitals in order to be treated. In the same way, death is incompatible with the capitalist principles of accumulation of goods. Dying people are then transferred to the hospital in order to hide their invalidity, non-production and felt inexistence of wealth. Some principles for care in mental health that could be shared in the palliative cares are: deinstitutionalization; organization of assistance in a network; psychosocial assistance; interdisciplinarity and construction of the autonomy of family members and users. In this sense, some challenges are distinguished, between them, professional training.

Intervenção urbana: possíveis desconstruções do espetáculo cotidiano : jogos, derivas e andarilhagens

Pós-graduação em Artes - IA

Intervenção urbana: possíveis desconstruções do espetáculo cotidiano : jogos, derivas e andarilhagens

Pós-graduação em Artes - IA

Assessment of the sublethal toxicity of organochlorine pesticide endosulfan in juvenile common carp (Cyprinus carpio)

This study is aimed at evaluating the sublethal effects of endosulfan (EDS) in juvenile common carp (Cyprinus carpio). For this purpose, fish were exposed for 15 days to the technical EDS (95% pure) diluted in dimethyl sulfoxide (DMSO) 0.1% of the total volume in water solution in a semi-static system at sublethal concentration (1 mu g/L). Subsequently, the liver somatic index (LSI) and factor condition (K) were determined. The total cytocrome P450 (CYP), CYP1A isoform, and the ethoxyresorufin-O-deethylase (EROD) activity were determined from the hepatic microsomal fraction as well as the activity of the oxidative stress enzyme system such as superoxide dismutase (SOD), catalase (CAT), glutathione-S-transferase (GST), glutathione peroxidase (GP(X)), glutathione reductase (GR), and glucose-6-phosphate dehydrogenase (G6PDH). Among the parameters assessed, EDS at the sublethal concentration in subchronic exposure caused significant changes in liver somatic indices as well as induction of the phase I biotransformation system and oxidative stress in juvenile common carp (Cyprinus carpio). Thus, it is seen that the use of biochemical biomarkers of environmental contamination in this study proved to be an extremely important tool for detecting the adverse effects of xenobiotics in the aquatic environment, even at low concentration.

Molecular and phylogenetic analyses of human Parvovirus B19 isolated from Brazilian patients with sickle cell disease and beta-thalassemia major and healthy blood donors

Human Parvovirus B19 (B19V) is a recognized cause of life-threatening conditions among patients with hemoglobinopathies. This study investigates B19V infection in patients with sickle cell disease and beta-thalassemia using different experimental approaches. A total of 183 individuals (144 with sickle cell disease and 39 with beta-thalassemia major) and 100 healthy blood donors were examined for B19V using anti-B19V IgG enzyme immunoassay, quantitative PCR, DNA sequencing, and phylogenetic analysis. Viremia was documented in 18.6% of patients and 1% of donors, and was generally characterized by low viral load (VL); however, acute infections were also observed. Anti-B19V IgG was detected in 65.9% of patients with sickle cell disease and in 60% of donors, whereas the patients with thalassemia exhibited relatively low seroreactivity. The seroprevalence varied among the different age groups. In patients, it progressively increased with age, whereas in donors it reached a plateau. Based on partial NS1 fragments, all isolates detected were classified as subgenotype 1A with a tendency to elicit genetically complex infections. Interestingly, quasispecies occurred in the plasma of not only patients but also donors with even higher heterogeneity. The partial NS1 sequence examined did not exhibit positive selection. Quantitation of B19V with a conservative probe is a technically and practically useful approach. The extensive spread of B19V subgenotype 1A in patients and donors and its recent introduction into the countryside of the Sao Paulo State, Brazil were demonstrated; however, it is difficult to establish a relationship between viral sequences and the clinical outcomes of the infection. J. Med. Virol. 84:16521665, 2012. (c) 2012 Wiley Periodicals, Inc.

Perspektiv på revision : tankemönster, förväntningsgap och dilemman

Auditing is an important activity in today’s society and is characterised by several dilemmas. The assumption underlying this thesis is that auditing is influenced in prac-tice by the thought patterns of auditors. These patterns are shaped in an environment that is both regulated and self-regulated. The purpose of the thesis is to describe, analyse and compare the thought patterns of Swedish auditors and important stake-holders with regard to the way in which auditors audit information provided by listed companies and how they make statements about this information. The purpose is also to make some suggestions about how the auditing activity can be modified in order to reduce conflicting interests. The methodological approach combines the use of the repertory grid technique and open-ended interview questions. Interviews were carried out with 82 auditors and 73 stakeholders. To validate the findings, four focus groups, consisting of auditors, investors and creditors, were consulted. The findings indicate that auditors devote a relatively large amount of time and considerable effort to objects that can be verified satisfactorily, but not to objects that they perceive as being of primary importance to investors and creditors. A similar gap is found in the thought patterns of investors and creditors. Moreover, several expec-tation gaps are found, in particular regarding auditors’ statements. On the one hand, the auditors studied were reluctant to make statements about any other information than information obtained according to current practice; on the other hand, the inves-tors and creditors expressed a need for additional information about the outcome of the audit and the choice of auditing objects. The concluding suggestions concern measures that can reduce the discrepancies identi-fied, including (i) the introduction of a mandatory primary audit and a market-oriented secondary audit, (ii) extended information about the outcome of the audit and the choice of auditing objects that will benefit the stakeholders, (iii) a somewhat less expo-sed position of the auditors, and (iv) the importance of a changed balance of power in the auditing arena and the need for an integrated and dynamic approach to auditing. Keywords: auditing, accounting information, auditors, stakeholders, agency theory, thought patterns, expectation gap, repertory grid.

Bovine Teeth in Age Assessment, from Medieval Cattle to Belgian Blue : Methodology, Possibilities and Limitations

The overall aim of the present thesis was to develop and characterise an age assessment method based on incremental lines in dental cementum using contemporary bovine teeth and teeth from archaeological faunal assemblages. The investigations also included two other age assessment methods: tooth wear pattern and macroscopic dental measurements. The first permanent mandibular molar and lower jaws from 70 contemporary cattle of known age and 170 archaeological molar sets from ten different Swedish archaeological sites were used. The following conclusions were drawn: • The number of incremental lines in the dental cementum varied between different parts of the tooth root as well as within one and the same individual. The results from contemporary cattle of known age showed a strong relationship between age and incremental lines in the cementum of the distal part of the mesial root (R2=65.5%) and the known ages of the animals. • With the “best” model variation in age could be explained to 65.5% (R2) by the number of incremental lines. Thus, the remaining age variation (approximately 35%) could not be explained by these lines. Other factors than must thus be responsible. However, with the exception of calves born the present material did not reveal any such significant relationship. • The results from cattle of known age indicate that the method of assessing age on the basis of cemental incremental lines is more reliable than other methods such as tooth wear or tooth measurements. However, by combining counting incremental lines and one variable assessing tooth dimension (tooth height) a slightly stronger relationship could be obtained (R2=74.5%). The results from age assessment of the medieval and post-Reformation cattle emphasize the importance of supplementing any age estimation of archaeological assemblages based on dental indicators with characteristics for the particular assessment model. Furthermore, conclusions based on age assessment with such models can not be drawn with any more detailed time scale than about 2 years leaving at best only 25% (R2) of factors influencing the dental indicator(s) utilized in the model unexplained. The accuracy of the age assessment required by the particular historical context in which the archaeological remains are found should thus decide what level of accuracy should be chosen.