Crescimento micelial de Ganoderma lucidum em diferentes substratos e relação com concentração de β-Glucanas, atividade antioxidante e efeitos sobre o desempenho de coelhos

Ganoderma lucidum is a medicinal mushroom traditionally consumed in Asian countries that presents several beneficial effects already verified. Despite all studies about their bioactive compounds, the best cultivation media enrichment aiming to increase the production of these compounds is still uncertain. Besides, few studies are related to the performance of production animals. In order to test different cultivation media for G. lucidum mycelia, agricultural residues (solid state fermentation) and different sugars and aminoacids (in culture media with agar), were tested to evaluate G. lucidum mycelium growth. Supply of flour with G. lucidum mycelia obtained by solid state fermentation (wheat grain) for rabbits was also evaluated. Mycelium of G. lucidum developed very well in all agricultural residues, soybean hulls was the residue that presented higher growth rate and higher concentration of β-glucans. In the cultivation media experiment, G. lucidum also developed well, media that contained cellobiose and tyrosine, despite presenting lower growth rates and total growth within 10 days, produced mycelia with higher concentration of β-glucans and trolox equivalent antioxidant capacity (TEAC), respectively. Rabbits did not show any sign of intolerance to feed with different concentrations of flour with G. lucidum mycelium. All performance parameters and dressing percentages were adequate to the age at which they were slaughtered. Histological evaluation of organs presented alterations in renal cells (tubular and glomerulus), indicating a possible renal lesion according to the increase of flour with mycelium in feed. Histomorphometric evaluation showed increased vilous height in ileum and decreased vilous width of jejunus at 0.5% concentration, and decrease in crypt diameter according to the increase of concentration of flour with mycelium in feed. These results indicate the possibility of more studies regarding the aspects about cellobiose and tyrosine utilization for the production of bioactive compounds, and about toxicity of this mushroom mycelia, assuring the safety in supplying this product for animails.

Planeamento Fiscal nas operações relativas a instrumentos financeiros derivados e a sua tributação

Mestrado em Fiscalidade

Altura do pasto e adubação nitrogenada sobre a produção de forragem e eficiência no uso de nutrientes em sistema de integração lavoura-pecuária

The proper use of management strategies, such as grazing intensity and nitrogen fertilization are primordial to the success of integrated crop-livestock system. Several studies have demonstrated the influence of grazing intensity and nitrogen fertilization on dynamics of forage production and nutrient cycling. However, most this researches studying these strategies in isolation and little is known about the interaction of these factors in the management of an integrated crop-livestock system. In this context, the aim of this study is to determine the best management strategy involving sward height and nitrogen fertilization, permitting greater forage production and improved efficiency in the use of nitrogen soil by a black oat ‘BRS 139’ plus ryegrass ‘Barjumbo’ pasture in integrated crop-livestock system. The experiment was realized in Abelardo Luz – SC, in an area of 14 ha, where has been conducted an experiment in long term with integrated crop-livestock system under no-tillage since 2012. The experimental design is a randomized block design with three replications in a factorial design (2x2), the first factor was the grazing intensity (high and low), characterized by two sward height management (10 and 25 cm), and the second included the time factor application of N in the system: N applied on pasture (N-pasture) and N applied on the culture of grain (N-grain), at dose of 200 kg N ha stocking and variable stocking rate. The previous crop to pasture was corn. The nitrogen fertilization of pasture increased tiller density, forage density, participation of ryegrass ‘Barjumbo’ and percentage of ryegrass leaves in forage mass. Forage mass was less at low sward height on average, however the percentage of ryegrass ‘Barjumbo’ and rye leaves was greater and dead material was lower in this treatment. With nitrogen fertilization of pasture it was possible to double the amount of forage accumulated in periods with further development of ryegrass, furthermore, the total production of DM was increased in 38.4% and the shoot N concentration in 28.6%. When the nitrogen fertilization is applied in pasture, it is possible to keep black oat ‘BRS 139’ plus ryegrass ‘Barjumbo’ pasture with an average sward height of 11 cm. The residual effect of N applied at corn was not sufficient to meet the nutritional needs of pasture and the forage production was affected by periods with N deficiency, while a single application of 200 kg N ha was sufficient to meet the N requirements throughout the forage accumulation period. The black oat ‘BRS 139’ plus ryegrass ‘Barjumbo’ pasture is efficient in use and recovery of the nitrogen applied in both treatments of sward height.

Influência da profundidade e dos parâmetros ambientais sobre o desenvolvimento de Gracilaria birdiae (Rhodophyta, Gracilariales) em viveiro de camarão

This study evaluates the influence of depth and environmental parameters on the development of Gracilaria birdiae Plastino & Oliveira (Gracilariaceae Rhodophyta) in an organic shrimp pound (Litopenaeus vannamei) under euthrophical conditions. PVC structures (module) witch four ropes laden with 150 g of macroalgae each, were kept during 35 days at three different depths (surface, 10 and 20 cm depth). Wet biomass weighing and environmental parameters (temperature, salinity, turbidity, pH, transparence, precipitation, evaporation, insolation, accumulated solar radiation, nitrite, nitrate, ammonium and orthophosphate) were measured weekly. At all three proposed depths, the macroalgae displayed a higher biomass at the end of experiment than at the initial inoculations. The module kept at a 10 cm depth presented the greatest average biomass (186,3), followed by that kept at 20 cm (180,4 g) and the surface module (169,9 g). Biomass variations showed algae to suffer the direct effects of depths. Biomass loss was associated with the factors that influence light penetration, such as sediment deposits above the thallus, rate of evaporation and precipitation. The smallest loses occurred in the algae kept on surface (0,16%), followed by the algae kept at 20 cm (0,20%) and 10 cm (0,22%). The specific growth rate (SGR) of G. birdiae showed no significant difference between the three depths nor the sample periods. Nevertheless, the modules kept at 10 and 20 cm depths presented similar growth evolution, both growing 0,38%·per day-1, while the module kept on surface had an average SGR of 0,36%·day-1. The models related to growth rate demonstrated temperature, salinity, pH, orthophosphate, ammonium, precipitation and turbidity as the principal environmental parameters influencing the development of G. birdiae

Efeitos da tilápia do Nilo (Oreochromis niloticus) e do enriquecimento por nutrientes sobre a comunidade planctônica em um lago artificial no semi-árido brasileiro

The major aim of this study was to test the hypothesis that the introduction of the Nile tilapia (Oreochromis niloticus) and the enrichment with nutrients (N and P) interact synergistically to change the structure of plankton communities, increase phytoplankton biomass and decrease water transparency of a semi-arid tropical reservoir. One field experiment was performed during five weeks in twenty enclosures (8m3) to where four treatments were randomly allocated: with tilapia addition (T), with nutrients addition (NP), with tilapia and nutrients addition (T+NP) and a control treatment with no tilapia or nutrients addition (C). A two-way repeated measures ANOVA was done to test for time (t), tilapia (T) and nutrient (NP) effects and their interaction on water transparency, total phosphorus, total nitrogen, phytoplankton and zooplankton. The results show that there was no effect of nutrient addition on these variables but significant fish effects on the biomass of total zooplankton, nauplii, rotifers, cladocerans and calanoid copepods, on the biovolume of Bacillariophyta, Zygnemaphyceae and large algae (GALD ≥ 50 μm) and on Secchi depth. In addition, we found significant interaction effects between tilapia and nutrients on Secchi depth and rotifers. Overall, tilapia decreased the biomass of most zooplankton taxa and large algae (diatoms) and decreased the water transparency while nutrient enrichment increased the biomass of zooplankton (rotifers) but only in the absence of tilapia. In conclusion, the influence of fish on the reservoir plankton community and water transparency was greater than that of nutrient loading. This finding suggests that biomanipulation should be a greater priority in the restoration of eutrophic reservoirs in tropical semi-arid regions

Efeitos de manipulações ascendentes e descendentes sobre a comunidade fitoplanctônica em um reservatório eutrófico no semi-árido brasileiro

Top-down (grazing) and bottom-up (nutrient, light) controls are important in freshwater ecosystems regulation. Relative importance of these factors could change in space and time, but in tropical lakes bottom-up regulation has to been appointed as more influent. Present study aimed to test the hypothesis that phytoplankton growths rate in Armando Ribeiro reservoir, a huge eutrophic reservoir in semi-arid region of Rio Grande do Norte state, is more limited by nutrient available then zooplankton grazing pressure. Bioassay was conduced monthly from September (2008) to August (2009) manipulating two levels of nutrients (with/without addition) and two level of grazers (with/without removal). Experimental design was factorial 2X2 with four treatments (X5), (i) control with water and zooplankton from natural spot ( C ), (ii) with nutrient addition ( +NP ), (iii) with zooplankton remove ( -Z ) and (iv) with zooplankton remove and nutrient addition ( -Z+NP ). For bioassay confection transparent plastic bottles (500ml) was incubate for 4 or 5 days in two different depths, Secchi`s depth (high luminosity) and 3 times Secchi`s depth (low luminosity). Water samples were collected from each bottle in begins and after incubates period for chlorophyll a concentration analysis and zoopalnktonic organisms density. Phytoplankton growths rates were calculated. Bifactorial ANOVA was performance to test if had a significant effect (p<0,005) of nutrient addition and grazers remove as well a significant interaction between factors on phytoplankton growths rates. Effect magnitude was calculated the relative importance of each process. Results show that phytoplankton growth was in generally stimulated by nutrient addition, as while zooplankton remove rarely stimulated phytoplankton growth. Some significant interactions happening between nutrient additions and grazers remove on phytoplankton growth. In conclusion this study suggests that in studied reservoir phytoplankton growth is more controlled by ascendent factors than descendent

Efeitos da vacina contra a circovirose suína sobre os parâmetros reprodutivos e produtivos em porcas reprodutoras e o seu impacto económico

Dissertação de mestrado apresentada na área Produção e Tecnologia Animal, na Escola Superior Agrária de Santarém, do Instituto Politécnico de Santarém.

Efeito dos nutrientes (nitrogênio e fósforo) sobre o desenvolvimento da Gracilaria birdiae: crescimento e possível uso como biofiltro

Marine shrimp farming has grown exponentially during the last years in Brazil. In spite of the promising economical situation, this activity is facing an increasing criticism due to its environmental impact. Thus, the necessity of alternatives to mitigate environmental degradation caused by this activity. An alternative that is being studied is the policulture that is the integrated culture of two or more organisms, normally one of them a filtering organism. Among filtering organisms, macroalgae are very practicable because they are efficient in the removal of the exceeding nutrients of the water and do not leave residues in the water. Besides, the integrated culture with macroalgae allows the economical exploration of the seaweed (for the manufacture of jelly and jam, for the dairy industry, pharmaceuticals, etc.) along with possibility of a sustainable aquaculture. In the present experiment, the development of the seaweed Gracilaria birdiae, the influence and tolerance of this species to the environmental parameters, and its absorption efficiency in relation with the three kinds of macronutrients (NH4+, NO3- and PO4-3) found in the effluents of marine shrimp farming was studied. The experiment was divided in two parts: a laboratorial part and one part carried under natural conditions. The water used in the laboratory trial was collected in the shrimp ponds of Tecnarão farm and distributed in aquaria containing 20 g of G. birdiae. In the field trial, 0.5 kg of G. birdiae was inserted in PVC cages cultivated in the farm. The results of the study showed a modest growth of G. birdiae, probably due to its low tolerance to highly eutrophicated environments. However, the removal of nutrients was very expressive. Ammonia was reduced in approximately 34 %. Ortho-phosphate showed a reduction of 93.5 %. The capacity of biofiltration of the NO3- by the macro algae was of 100 %, showing that G. birdiae is a seaweed-filtered with a high level of removal for this nutrient under laboratorial conditions. In spite of the low growth of the macro algae in the experiment, the results in relation to the removal of nutrients of the water was encouraging, suggesting that this species can be an efficient biofilter and thus, a strong candidate to be used in a sustainable aquaculture

Efeitos da vacina contra a circovirose suína sobre os parâmetros reprodutivos e produtivos em porcas reprodutoras e o seu impacto económico

Dissertação de mestrado apresentada na área Produção e Tecnologia Animal, na Escola Superior Agrária de Santarém, do Instituto Politécnico de Santarém.

A influência da osteoartrose e da artroplastia da anca sobre a atividade laboral em doentes em idade ativa

O impacto da artroplastia total da anca sobre a atividade laboral em doentes jovens com coxartrose é um tema pouco explorado na literatura. Com o objetivo de avaliar a dimensão do problema e reconhecer os fatores clínicos que influenciam o retorno ao emprego nesta população, revimos 81 doentes com uma média etária de 47 anos, submetidos a artroplastia entre 2006 e 2010 (98 ancas). O estudo revelou que antes do procedimento 27 doentes já se encontravam aposentados e que mais 17 se reformaram depois da cirurgia. Os números finais demonstram que apenas 37 dos 81 doentes operados (45,6%) se mantêm a trabalhar depois da intervenção, sendo que o regresso ao trabalho acontece em média 6,7 meses depois da cirurgia. Existem fatores que favorecem positivamente o regresso ao trabalho: sexo masculino, juventude, coxartrose idiopática, prontidão na realização da cirurgia, unilateralidade, hastes metafisárias, postos de chefia e trabalho fisicamente pouco exigente. Apesar da elevada satisfação na resolução dos sintomas conseguido com a artroplastia, existe uma taxa de reforma em idade ativa de 54,4%. Sendo o problema do emprego multifatorial, os médicos sempre tiveram uma palavra sobre o retorno ao trabalho, a qual ainda se encontra baseada na experiência artroplástica do passado. A imergência de novos implantes dotados de maior resistência ao desgaste, aliada ao aprimoramento das técnicas cirúrgicas bem como as condições sociais que se atravessam, devem em nossa opinião introduzir a questão se não será tempo de reformular as restrições medicamente impostas aos pacientes jovens com artroplastia da anca.

Fusões e aquisições no Brasil: Uma análise crítica do teatro de operações

Fusões e aquisições estão entre as mais relevantes e dramáticas formas de transformação organizacional. Porém, muitos destes processos falham, resultando em traumas e destruição de valor. Isto faz crer que as razões que contribuem para o seu sucesso não são bem entendidas ou não são praticadas. Este artigo apresenta uma pesquisa exploratória realizada sobre 53 casos de fusões e aquisições que ocorreram no Brasil entre 1996 e 2000. O estudo sugere que a forma como o processo de fusão ou aquisição é conduzido – incluindo medidas como foco na comunicação, redução de demissões ao mínimo e desenvolvimento de atitude de respeito aos funcionários – contribui de forma efetiva para melhores resultados. Este artigo também apresenta uma proposta de tipologia para abordagens reducionistas e discute prováveis razões para sua adoção em processos de fusão ou aquisição.

Determinantes da Estrutura de Capital de Companhias Abertas Brasileiras Não-Financeiras: Um Estudo Empírico com Dados em Painel

When a company desires to invest in a project, it must obtain resources needed to make the investment. The alternatives are using firm s internal resources or obtain external resources through contracts of debt and issuance of shares. Decisions involving the composition of internal resources, debt and shares in the total resources used to finance the activities of a company related to the choice of its capital structure. Although there are studies in the area of finance on the debt determinants of firms, the issue of capital structure is still controversial. This work sought to identify the predominant factors that determine the capital structure of Brazilian share capital, non-financial firms. This work was used a quantitative approach, with application of the statistical technique of multiple linear regression on data in panel. Estimates were made by the method of ordinary least squares with model of fixed effects. About 116 companies were selected to participate in this research. The period considered is from 2003 to 2007. The variables and hypotheses tested in this study were built based on theories of capital structure and in empirical researches. Results indicate that the variables, such as risk, size, and composition of assets and firms growth influence their indebtedness. The profitability variable was not relevant to the composition of indebtedness of the companies analyzed. However, analyzing only the long-term debt, comes to the conclusion that the relevant variables are the size of firms and, especially, the composition of its assets (tangibility).This sense, the smaller the size of the undertaking or the greater the representation of fixed assets in total assets, the greater its propensity to long-term debt. Furthermore, this research could not identify a predominant theory to explain the capital structure of Brazilian

PHDA ( Perturbação de hiperatividade e défice de atenção) e autoestima

Perturbação de Hiperatividade com Défice de Atenção (PHDA) é um dos distúrbios comportamentais mais frequentes em crianças em idade escolar, tendo apresentado um aumento significativo da sua taxa de prevalência na última década. Afeta de forma significativa o rendimento da criança em vários domínios da sua vida quotidiana, sendo frequentemente acompanhada por uma série de pensamentos negativos sobre si própria e sobre o que a rodeia. Os défices de auto-estima encontrados em grande parte destas crianças, estão associados, em muitos casos, a dificuldades de aprendizagem que se revelam de forma marcante no meio escolar. Digamos que no olhar pedagógico, a hiperatividade infantil está relacionada com deficiências precetivas, comportamentos inapropriados e dificuldades de aprendizagem. Então, crianças com PHDA costumam ter inúmeros problemas de baixa auto-estima, ter baixo desempenho académico, dificuldades sociais, familiares e financeiras. Assim, o diagnóstico e tratamento precoce não visariam apenas o controlo dos sintomas, mas principalmente evitar o impacto deles na vida do indivíduo. Sendo assim, no âmbito deste trabalho, foi efetuado um estudo que visa aferir a influência que a hiperatividade exerce na auto-estima dos alunos.

Estudo sobre o efeito dos parâmetros de processamento dos pós e sinterização do aço inox 316l reforçado com NbC

This masther dissertation presents a contribution to the study of 316L stainless steel sintering aiming to study their behavior in the milling process and the effect of isotherm temperature on the microstructure and mechanical properties. The 316L stainless steel is a widely used alloy for their high corrosion resistance property. However its application is limited by the low wear resistance consequence of its low hardness. In previous work we analyzed the effect of sintering additives as NbC and TaC. This study aims at deepening the understanding of sintering, analyzing the effect of grinding on particle size and microstructure and the effect of heating rate and soaking time on the sintered microstructure and on their microhardness. Were milled 316L powders with NbC at 1, 5 and 24 hours respectively. Particulates were characterized by SEM and . Cylindrical samples height and diameter of 5.0 mm were compacted at 700 MPa. The sintering conditions were: heating rate 5, 10 and 15◦C/min, temperature 1000, 1100, 1200, 1290 and 1300◦C, and soaking times of 30 and 60min. The cooling rate was maintained at 25◦C/min. All samples were sintered in a vacuum furnace. The sintered microstructure were characterized by optical and electron microscopy as well as density and microhardness. It was observed that the milling process has an influence on sintering, as well as temperature. The major effect was caused by firing temperature, followed by the grinding and heating rate. In this case, the highest rates correspond to higher sintering.

EDP Soluções Comerciais, S. A. Departamento de operações de clientes empresariais: pré contencioso processo de gestão da dívida

Este trabalho tem por base um estágio curricular no âmbito do Mestrado em Contabilidade e Fiscalidade lecionado no Instituto Superior de Contabilidade e Administração de Coimbra (ISCAC). O presente trabalho tem como principal objetivo expor as tarefas desenvolvidas ao longo do estágio, na empresa “Visabeira – PRO Gestão de Serviços Partilhados, SA”, pertencente ao Grupo Visabeira, situada em Viseu. Assim como, investigar o método de relato utilizado pela entidade acolhedora através da recolha de informação por via de entrevistas a pessoas estrategicamente escolhidas, ligadas diretamente à análise e à divulgação do relatório anual de contas. Devido à extrema importância do tema, o trabalho compreende, igualmente, um enquadramento teórico que se irá debruçar sobre o relato financeiro atual em Portugal com uma análise às obrigações ligadas à prestação de contas, e sobre as possíveis tendências futuras de relato empresarial, como por exemplo, a adoção de um relato integrado a nível mundial sobretudo para as grandes empresas. Das conclusões deste trabalho importa salientar que a adoção do relato integrado será uma mais-valia para qualquer grupo económico mas exigirá um compromisso de mudança em todos os níveis da estrutura organizacional com objetivo de implementar uma filosofia de divulgação de informação transparente e estrategicamente integrada.