Tax Cost of Investment Projects: the case of ICMS credits

This article discusses the impact on the profitability of firms under Complementary Law 102/2000 (which abrogated the Law 89/96 - Kandir Law) allowing the appropriation of ICMS credits, due to investment in fixed assets goods, at a ratio of 1/48 per month. The paper seeks to demonstrate how this new system - which resulted in the transformation of the ICMS as a value added tax (VAT) consumption-type to an income-type - leads to a loss of approximately 30% of the value of credits to be recovered and the effect it generates on the cost of investment and the profits for small, medium and large firms. From the methodological point of view, it is a descriptive and quantitative research, which proceeded in three stages. Initially, we have obtained estimated value of net sales and volume of investments, based on report Painel de Competitividade prepared by the Federacao das Indtustrias do Estado de Sao Paulo (Fiesp/Serasa). Based on this information, it was possible to obtain estimates of the factors of generation of debits and credits for ICMS, using the model Credit Control of Fixed Assets (CIAP). Finally, we have calculated three indicators: (i) present value of debt recovery/value of credits, (ii) present value of debt recovery / investment value, (iii) present value of debt recovery / sales profitability. We have conclude that the system introduced by Complementary Law 102/2000 implicates great opportunity cost for firms and that legislation should be reviewed from this perspective, aiming to ensure lower costs associated with investment projects.

Correlation Between Autofluorescence Intensity and Tumor Area in Mice Bearing Renal Cell Carcinoma

Protoporphyrin IX (PpIX) is a porphyrin derivative that is accumulated in cancerous tissue in consequence of the tumor-specific metabolic alterations. The aim of this study was to evaluate the accumulation of PpIX in mice bearing renal cell carcinoma by spectroscopy analysis. A total of 24 male Balb/c mice, 6 weeks old, were divided into six groups: Normal (without inoculation of tumor cells) and 4, 8, 13, 16, and 20 days after inoculation of tumor cells. The orthotopic tumor model of renal cancer was used. Murine renal cell carcinoma (Renca cells) were inoculated into the subcapsular space of the kidney. Normal and tumor-bearing kidneys in different progression stages were removed and analyzed by ex-vivo spectroscopy and by microscopy, for tumor histometric analysis. Emission spectra were obtained by exciting the samples at 405 nm. Significant differences between normal and tumor-bearing kidneys in autofluorescence shape occurred in the 600-700 nm spectral region. A good correlation was found between emission band intensity at 635 nm and the tumor area.

Morphological alterations in leave of micropropagated pineapple plants cv. IAC Gomo-de-mel acclimatizated in different conditions of luminosity

(Morphological alterations in leave of micropropagated pineapple plants cv. IAC Gomo-de-mel acclimatizated in different conditions of luminosity). Microprapagated plants usually show difficulties to adapt to ex vitro conditions, and many times are submitted to the rustication process to aim the reduction of all the impacts resulting from the environmental changes. Once the leaf and its annexes are important indicators of adaptability strategies of the plants to adverse environmental conditions, the objective of this work was to compare the leaf anatomy of pineapple cv. IAC Gomo-de-mel in vitro cultivated plants with microplants acclimatized in different conditions of luminosity, under mesh, with 50% of shading and directly exposed to sunlight, to verify the needed of rustication process on this cultivar. Evaluations of the leaf epidermis using light and electronic scanning microscopy showed an increase on scale density in both leaves surfaces of the ex vitro microplants, mainly related to the ones directly exposed to sunlight. Subsequent observations showed an increase on cuticle thickness, on wavy contours of epidermal cells, and on the distribution and quantity of mesophyll fibers, evidencing the light conditions interference in morphological characteristics of these microplants. These alterations had not harmed microplant development, showing that are not need of rustication stages on the acclimatization process of this cultivar.

A new species of Gamasiphis (Acari: Ologamasidae) from Brazil, with a key to species from the Neotropical Region

Gamasiphis paulista n. sp. is described based on specimens representing all postembryonic stages, collected from litter and soil in Piracicaba, State of Sao Paulo. This is the first species of Gamasiphis described from Brazil. A key is provided for the separation of species of this genus known from the Neotropical Region.

The Effects of Host, Geographic Origin, and Gender on the Thermal Requirements of Diaphorina citri (Hemiptera: Psyllidae)

Diaphorina citri Kuwayama (Hemiptera: Psyllidae) is the vector of the bacteria that causes citrus greening and is considered one of the world`s most important citrus diseases. We examined how host, geographic region, and gender affect the thermal requirements of D. citri. The insects were reared in climatic chambers at constant temperatures of 18, 20, 22, 25, 28, 30, and 32 1 degrees C, 70 +/- 10% RH, and a 14 h photophase. Host plants for D. citri included orange (Citrus sinensis [Rutaceae]) varieties Pera and Natal, the rootstock, Rungpur lime (C. limonia [Rutaceae]) and the natural host, Orange jessamine (Murraya paniculata [Rutaceae]). To study the influence of geographic origin on thermal requirements, we studied D. citri populations from Piracicaba, SP (warmer region) and Itapetininga, SP (cooler region). The duration and survival of the development stages and the duration of the total development (egg-adult) did not differ significantly on the different hosts, but it did vary with temperature. Nymphs of D. citri created on the different hosts have the same thermal requirements. The thermal requirements for this species collected from the two climate regions were identical; males and females also had the same thermal requirements.

Biology of predator mite Euseius alatus DeLeon (Acari: Phytoseiidae) under different temperatures

Biology of predator mite Euseius alatus DeLeon (Acari: Phytoseiidae) under different temperatures. Euseius alatus DeLeon (Acari: Phytoseiidae) is one of the most common predators of tropical fruit trees in Brazil, feeding of pollen, mites and other small arthropods. This predator presents wide distribution, occurring from Rio Grande do Sul to Ceara. This work had as objective to evaluate the effect of temperature oil the development and reproduction of E. alatus, in addition to determining their thermal requirements. The study was accomplished at temperatures of 18, 21, 24, 27, 30 and 33 degrees C; relative humidity of 70 +/- 5%; and 12-h photophase. At these temperatures, the egg-adult period lasted 14.0; 8.1; 5.5; 4.9; 3.8 and 3.1 days, respectively. The egg, larva, protonymph and deutonymph stages and the egg-adult period presented thermal thresholds of 12.52; 13.85; 14.86; 14.86 and 13.31 degrees C,and thermal constants of 22.32; 14.23; 16.23; 17.3 and 70.16 degrees days. The values for the parameters of the fertility life table, analyzed ill conjunction With the values of the different variables of development at different temperatures, showed that the temperature of 30 degrees C is the Most suitable for development and reproduction of E. alatus in the laboratory. Therefore, is it apparent that the best temperature conditions for the development of L alatus are found in the warmer regions of Brazil, such as those observed in northeastern Brazil.

Changes in the hemolymph and fat body metabolites of Diatraea saccharalis (Fabricius) (Lepidoptera : Crambidae) parasitized by Cotesia flavipes (Cameron) (Hymenoptera : Braconidae)

The koinobiont Cotesia flavipes responds to and is influenced by biochemical changes in the host hemolymph composition, Diatraea saccharalis. Changes in the composition of macronutrients may occur due to the hosts own development or by changes induced after parasitization. These changes occur to facilitate parasitoid invasion and to make the host internal environment suitable to parasitoid immature development. Therefore, changes in the availability of stored and circulating nutrients may correlate with the nutritional requirements of specific parasitoid immature stages. In here, we describe changes in the biochemical composition of parasitized and control larvae at different stages of parasitoid development to gain information on C flavipes host regulation and on its quantitative immature nutritional requirements. Total proteins, lipids and carbohydrates free in the hemolymph or stored in host fat bodies, and the SDS-PAGE protein profile of the hemolymph were evaluated in control and parasitized 6th instar during the whole parasitoid development. Changes in the total protein available in the host hemolymph were detected soon after parasitization, but carbohydrate and lipids were observed to differ only towards parasitoid larvae egression. Although C. flavipes affected the availability of all macronutrients observed in the host hemolymph, lipids and proteins stored in the host fat bodies were unaffected. However, carbohydrate concentration at the end of parasitoid larval development was much lower in parasitized than in control larvae at the same stage of development. SDS-PAGE analysis indicated C flavipes up-regulated two host proteins (125 and 48 kDa) and released two parasitism-specific proteins towards the end of parasitoid larval development. We provide a discussion on the role these changes may have on the process of host regulation and their possible requirement to sustain parasitoid development. (C) 2007 Elsevier Inc. All rights reserved.

Effects of soybean proteinase inhibitors on development of the soil mite Scheloribates praeincisus (Acari : Oribatida)

Proteinase inhibitors (PI) are present in plant tissues, especially in seeds, and act as a defense mechanism against herbivores and pathogens. Serine PI from soybean such as Bowman-Birk (BBPI) and Kunitz have been used to enhance resistance of sugarcane varieties to the sugarcane borer Diatraea saccharalis (Fabricius) (Lepidoptera: Crambidae), the major pest of this crop. The use of these genetically-modified plants (GM) expressing PI requires knowledge of its sustainability and environmental safety, determining the stability of the introduced characteristic and its effects on non-target organisms. The objective of this study was to evaluate direct effects of ingestion of semi-purified and purified soybean PI and GM sugarcane plants on the soil-dwelling mite Scheloribates praeincisus (Berlese) (Acari: Oribatida). This mite is abundant in agricultural soils and participates in the process of organic matter decomposition; for this reason it will be exposed to PI by feeding on GM plant debris. Eggs of S. praeincisus were isolated and after larvae emerged, immatures were fed milled sugarcane leaves added to semi-purified or purified PI (Kunitz and BBPI) or immatures were fed GM sugarcane varieties expressing Kunitz and BBPI type PI or the untransformed near isogenic parental line variety as a control. Developmental time (larva-adult) and survival of S. praeincisus was evaluated. Neither Kunitz nor BBPI affected S. praeincisus survival. On the other hand, ingestion of semi-purified and purified Kunitz inhibitor diminished duration of S. praeincisus immature stages. Ingestion of GM senescent leaves did not have an effect on S. praeincisus immature developmental time and survival, compared to ingestion of leaves from the isogenic parental plants. These results indicate that cultivation of these transgenic sugarcane plants is safe for the non-target species S. praeincisus.

Redescription of Lasioseius floridensis Berlese, 1916 (Acari: Mesostigmata: Blattisociidae), with notes on closely related species

A redescription of Lasioseius floridensis Berlese, 1916 is presented based on examination with descriptive notes of primary type material in the Berlese Collection and on a study of specimens collected from gerbera leaves in Mogi das Cruzes, State of Sao Paulo, Brazil representing all postembryonic stages. This species was originally described from Lake City, Florida, USA, where it was collected from moss; it is considered a senior synonym of Lasioseius arboreus Chant, 1963 (new synonymy) and Lasioseius fimetorum Karg, 1971 (new synonymy), based on examination of primary type material of the latter two species. Examination of other primary type material also indicated that Lasioseius sugawarai Ehara, 1964 is a senior synonym of Lasioseius tridentatus Baker, Delfinado & Abbatiello, 1976 (new synonymy). Placement of L. floridensis among other of the ca 150 species of Lasioseius, based on available keys, and the need for more detailed descriptions of species of genera such as Lasioseius, confirmed by examination of their primary type material, are discussed.

Evaluation of damage caused on Coffea arabica by a population of Pratylenchus coffeae considered non-pathogenic on coffee

Evaluation of damage caused on Coffea arabica by a population of Pratylenchus coffeae considered non-pathogenic on coffee Two greenhouse experiments were carried out in order to evaluate the damage caused on Arabica coffee (Coffea arabica) by an M(2) population of Pratylenchus coffeae, apparently non-pathogenic to coffee. Experiment 1, with `Catua Vermelho` coffee at stage of two leaf pairs and with the initial nematode densities (Pi) of 0; 333; 1,000; 3.000; and 9,000 per plant, demonstrated that M(2) can damage young coffee plants, although it is unable to reproduce on coffee roots. Experiment 2, with the same coffee cultivar and nematode densities, but with plants at stage of six leaf pairs, showed that the M2 population was unable to cause damage. Therefore, it was established that M(2) is a population of P. coffeae without reproduction on Arabica coffee, which causes damage only in the first generation on young coffee below stages of six leaf pairs.

Methylation patterns revealed by MSAP profiling in genetically stable somatic embryogenic cultures of Ocotea catharinensis (Lauraceae)

Ocotea catharinensis is a rare tree species indigenous to the Atlantic rainforest of South America. In spite of its value as a hardwood species, it is in danger of extinction. The species erratically produces seeds showing irregular flowering and slow growth. Therefore, plants are not easily replaced. Tissue culture-based techniques are commonly used for obtaining living material for tree propagation and in vitro preservation. Therefore, a high-frequency somatic embryogenic system was developed for the species. In the present work, the genetic fidelity of cell aggregates and somatic embryos at various stages of in vitro development of O. catharinensis was investigated using RAPD and AFLP markers. Both analyses confirmed the absence of genetic variation in all developmental stages of O. catharinensis embryogenic cultures, verifying that the in vitro system is genetically stable. The cultures were also analyzed for their methylation profiles at 5`-CCGG-3` sites by identifying methylation-sensitive amplification polymorphisms. Some of these markers differentiated cell aggregates from embryo bodies. The sequencing of ten MSAP markers revealed that four sequences showed significant similarity to genes encoding plant proteins. Particularly, the predicted amino acid sequence of the fragment designated as OcEaggHMttc155 was similar to the enzyme 1-aminocyclopropane-1-carboxylate oxidase (ACO), which is involved in the biosynthesis of ethylene, and its expression was reported to occur from the beginning to the intermediate stages of plant embryo development. Here, we suggest that this enzyme is possibly involved in the control of the earliest stages of somatic embryogenesis of O. catharinensis, and an approach to study ACO expression during somatic embryogenesis is proposed.

Differential gene expression between the biotrophic-like and saprotrophic mycelia of the witches` broom pathogen Moniliophthora perniciosa

Moniliophthora perniciosa is a hemibiotrophic fungus that causes witches` broom disease (WBD) in cacao. Marked dimorphism characterizes this fungus, showing a monokaryotic or biotrophic phase that causes disease symptoms and a later dikaryotic or saprotrophic phase. A combined strategy of DNA microarray, expressed sequence tag, and real-time reverse-transcriptase polymerase chain reaction analyses was employed to analyze differences between these two fungal stages in vitro. In all, 1,131 putative genes were hybridized with cDNA from different phases, resulting in 189 differentially expressed genes, and 4,595 reads were clusterized, producing 1,534 unigenes. The analysis of these genes, which represent approximately 21% of the total genes, indicates that the biotrophic-like phase undergoes carbon and nitrogen catabollite repression that correlates to the expression of phytopathogenicity genes. Moreover, downregulation of mitochondrial oxidative phosphorylation and the presence of a putative ngr1 of Saccharomyces cerevisiae could help explain its lower growth rate. In contrast, the saprotrophic mycelium expresses genes related to the metabolism of hexoses, ammonia, and oxidative phosphorylation, which could explain its faster growth. Antifungal toxins were upregulated and could prevent the colonization by competing fungi. This work significantly contributes to our understanding of the molecular mechanisms of WBD and, to our knowledge, is the first to analyze differential gene expression of the different phases of a hemibiotrophic fungus.

Water use and crop coefficient for hybrid DKB 390

Water use and crop coefficient for hybrid DKB 390. This work aims to characterize the water use of maize hybrid DKB 390 under suitable conditions of irrigation for both sufficient and below-optimal situations of nitrogen supply. Crop coefficient values for different stages are also presented as a result, in order to provide the basis for crop water budget and management throughout the cycle. A field experiment was carried Out during the main season, in which biomass, soil moisture, leaf area, climate data and light transmittance were evaluated. These have allowed deriving water balance, use and efficiency. The mentioned genotype requires around 600 nun for high yield targets, being less efficient when led under below-optimal nitrogen fertilization.

Absorption and Mobility of Boron in Young Citrus Plants

Boron (B) deficiency is widespread in Brazilian citrus orchards and has been considered an important soil constraint to citrus yield. The aim of this work was to study B uptake and its mobility in young citrus trees, under different B statuses, in two rootstocks. The experiment was carried out in a greenhouse, with `Valencia` sweet orange trees budded on Rangpur lime or Swingle citrumelo. The plants were grown in pots containing nutrient solutions under either adequate or deficient B supply. Plants with different B levels were transplanted into solution with adequate level of B, enriched in 10 B in different stages of development ( vegetative growth and fruiting). About 20 to 35% of B content in the new parts of orange tree came from plant reserves. Boron mobility within the plant was influenced by its nutritional status; that is, the longer the period was that the plants were grown under deficient supply, the smaller was the mobility. Boron concentration in the sweet orange trees on Swingle was higher than that on Rangpur, suggesting higher demand of swingle Citrumelo for B.

Bacterial soil community in a Brazilian sugarcane field

The assessment of bacterial communities in soil gives insight into microbial behavior under prevailing environmental conditions. In this context, we assessed the composition of soil bacterial communities in a Brazilian sugarcane experimental field. The experimental design encompassed plots containing common sugarcane (variety SP80-1842) and its transgenic form (IMI-1 - imazapyr herbicide resistant). Plants were grown in such field plots in a completely randomized design with three treatments, which addressed the factors transgene and imazapyr herbicide application. Soil samples were taken at three developmental stages during plant growth and analyzed using 16S ribosomal RNA (rRNA)-based PCR-denaturing gradient gel electrophoresis (PCR-DGGE) and clone libraries. PCR-DGGE fingerprints obtained for the total bacterial community and specific bacterial groups - Actinobacteria, Alphaproteobacteria and Betaproteobacteria - revealed that the structure of these assemblages did not differ over time and among treatments. Nevertheless, slight differences among 16S rRNA gene clone libraries constructed from each treatment could be observed at particular cut-off levels. Altogether, the libraries encompassed a total of eleven bacterial phyla and the candidate divisions TM7 and OP10. Clone sequences affiliated with the Proteobacteria, Actinobacteria, Firmicutes and Acidobacteria were, in this order, most abundant. Accurate phylogenetic analyses were performed for the phyla Acidobacteria and Verrucomicrobia, revealing the structures of these groups, which are still poorly understood as to their importance for soil functioning and sustainability under agricultural practices.