Análise dos critérios de distribuição da cota-parte do ICMS paulista

O texto analisa os critérios que compõem o índice de participação dos municípios paulistas na cota-parte do Imposto Sobre Circulação de Mercadorias e Serviços – ICMS, e também propõe mudanças em sua definição. Esses critérios geram distorções no valor per capita destinado a cada município, caminhando na contramão da justiça fiscal e do equilíbrio federativo. De natureza estadual, o ICMS é o tributo que mais arrecada no país e uma das mais importantes fontes de recursos dos estados e municípios. É partilhado com os municípios conforme definido pela Constituição Federal de 1988: 75% para estado e 25% para municípios. Esses 25% que compõem a cota-parte municipal são distribuídos da seguinte forma: três quartos devolvidos na proporção do valor adicionado de suas operações e um quarto, conforme lei estadual.

Velocity ratio in the analysis of linear dynamical systems

The transfer matrix method is known to be well suited for a complete analysis of a lumped as well as distributed element, one-dimensional, linear dynamical system with a marked chain topology. However, general subroutines of the type available for classical matrix methods are not available in the current literature on transfer matrix methods. In the present article, general expressions for various aspects of analysis-viz., natural frequency equation, modal vectors, forced response and filter performance—have been evaluated in terms of a single parameter, referred to as velocity ratio. Subprograms have been developed for use with the transfer matrix method for the evaluation of velocity ratio and related parameters. It is shown that a given system, branched or straight-through, can be completely analysed in terms of these basic subprograms, on a stored program digital computer. It is observed that the transfer matrix method with the velocity ratio approach has certain advantages over the existing general matrix methods in the analysis of one-dimensional systems.

Consanguinity, twinning and secondary sex ratio in the population of Karnataka, South India

Consanguineous marriages are strongly favoured in the state of Karnataka. Of 65492 marriages studied 33·07% were consanguineous, equivalent to a coefficient of inbreeding (F) of 0·0298. The twinning rate was low, 6·9 per thousand, whereas the secondary sex ratio, 0·5221, was higher than in comparable major human populations. Consanguinity exerted no significant effect on either parameter. The results also indicate that consanguinity is not associated with excess antenatal losses and suggest the possibility of enhanced selection against mutations at X chromosome loci.

Effect Of A Negative Poisson Ratio In The Tension Of Ceramics

The effect of a negative Poisson ratio is experimentally revealed in the tension deformation of a natural layered ceramic. This effect can increase the volume strain energy per unit volume by 1100% and, simultaneously, decrease the deformation strain energy per unit volume by about 44%, so that it effectively enhances the deformation capacity by about 1 order of magnitude in the tension of the material. The present study also shows that the physical mechanisms producing the effect are attributed to the climbing on one another of the nanostructures in the natural material, which provides a guide to the design of synthetic toughening composites.

The influence of V/III ratio in the initial growth stage on the properties of GaN epilayer deposited on low temperature AlN buffer layer

The V/III ratio in the initial growth stage of metalorganic chemical vapor deposition has an important influence on the quality of a GaN epilayer grown on a low-temperature AIN buffer layer and c-plane sapphire substrate. A weaker yellow luminescence, a narrower half-width of the X-ray diffraction peak, and a higher electron mobility result when a lower V/III ratio is taken. The intensity of in situ optical reflectivity measurements indicates that the film surface is rougher at the beginning of GaN growth, and a longer time is needed for the islands to coalesce and for a quasi-two dimensional mode growth to start. A comparison of front- and back-illuminated photoluminescence spectra confirms that many threading dislocations are bent during the initial stage, leading to a better structural quality of the GaN layer. (C) 2007 Elsevier B.V. All rights reserved.

The role of payout ratio in the relationship between stock returns and dividend yield

ap Gwilym, Owain, McManus, Ian, and Thomas, Stephen, 'The role of payout ratio in the relationship between stock returns and dividend yield', Journal of Business Finance & Accounting (2004) 31(9-10) pp.1355-1387 RAE2008

Predicting future earnings growth: a test of the dividend payout ratio in the Australian market

This paper examines the use of the payout ratio as a predictor of a firm’s future earnings growth. Recent evidence rejects the hypothesis that firm which retain a large portion of their earnings have strong future earnings growth. Higher dividend payout ratios instead correspond to higher future earnings growth. Examining both listed and delisted firms on the Australian stock exchange over the period 1989 to 2008, we provide further evidence that the dividend payout ratio is positively linked to future earnings growth. The results hold over both one, three and five year periods. Furthermore, our results rejected claims that such a relationship was caused by simple mean reversion in earnings. We find no evidence to support the cash flow signaling and free cash flow hypotheses as an explanation for this relationship.

Optimisation of the glycerol-to-ornithine molar ratio in the feed medium for the continuous production of clavulanic acid by Streptomyces clavuligerus

Amino acids are well metabolized by Streptomyces clavuligerus during the production of clavulanic acid using glycerol as main carbon and energy source. However, only a few amino acids such as arginine and ornithine are favorable for CA biosynthesis. The aim of this work was to optimize the glycerol:ornithine molar ratio in the feed medium containing only these compounds to maximize CA production in continuous cultivation. A minimum number of experiments were performed by means of a simple two-level full-factorial central composite design to investigate the combined effect of glycerol and ornithine feeding on the CA concentration during the intermittent and continuous process in shake-flasks. Statistical analysis of the experimental data using the response surface methodology showed that a glycerol-to-ornithine molar ratio of approximately 40:1 in the feed medium resulted in the highest CA concentration when fermentation was stopped. Under these optimized conditions, in bench-scale fermentor runs, the CA concentration reached more than double the concentration obtained in shake-flasks runs. (C) 2009 Elsevier B.V. All rights reserved.

Size distribution and sex ratio in the spider crab Epialtus brasiliensis (Dana 1852) associated with seaweed on a rocky shore in southeastern Brazil (Crustacea, Decapoda, Brachyura, Majoidea, Epialtidae).

This study analyzed a population of the spider crab Epialtus brasiliensis, in regard to its size distribution, sex ratio and Sexual maturity. The study was conducted on a rocky shore in the Ubatuba region, state of Silo Paulo, Brazil, where a wide strip of algae covers the intertidal zone. A total of 378 specimens were obtained: 200 males (128 juvenile and 72 adult crabs) and 178 females (46 juveniles and 132 adults). Their Sizes ranged from 3.4 to 16.7 mm carapace length (CL). Taking into account that the pubertal and terminal molts are coincident in majid crabs, the maximum sizes attained by males and females are especially dependent on the factors that influence sexual maturity, mainly food resources, temperature and intraspecific competition. Males of E. brasiliensis occurred in all size classes, whereas females occurred only as far the 10th size class (12-13 min CL). file total sex ratio did not differ statistically from 1 : 1, but when the juvenile and adult specimens were analyzed separately the differences between sexes were significantly different, with higher proportions of immature males and mature females. The CL50 calculated for males and females was 10.4, and 6.9 min CL, respectively. Thus, males reach their sexual maturity at a larger size than females. This feature may be important for the reproductive strategy of this species, because larger males probably have greater reproductive Success.

Is the GDH/RNH4+ ratio in the mesozooplankton constant through different oceanic systems?

[EN] Nitrogen (N) is essential for life, but its availability is frequently limited in ocean ecosystems. Among all the compounds which influence the N pool, ammonium (NH4+) represents the major source of N for autotrophs. This NH4+ is provided by bacterial remineralization and heterotrophic grazers, with the mesozooplankton responsible for 12% to 33% of the total NH4+ recycled.  Quantifying the excretion physiology of zooplankton is then, necessary to understand the basis of an aquatic ecosystem’s productivity.
The measurement of glutamate dehydrogenase (GDH) activity has been widely used to assess the NH4+ excretion rates in planktonic communities. However, its relationship with the physiology varies with temperature and the nutritional status of the organisms, among other variables. Here we compare the GDH/RNH4+ ratio between oceanic regions with different trophic conditions.  Strengthening our knowledge of the relationship between GDH activities and the NH4+ excretion rates will lead to more meaningful interpretations of the mesoscale variations in planktonic NH4+ excretion.

Is the GDH/RNH4+ ratio in the mesozooplankton constant through different oceanic systems?

[EN]Nitrogen (N) is essential for life, but its availability is frequently limited in ocean ecosystems. Among all the compounds which influence the N pool, ammonium (NH4+) represents the major source of N for autotrophs. This NH4+ is provided by bacterial remineralization and heterotrophic grazers, with the mesozooplankton responsible for 12% to 33% of the total NH4+ recycled. Quantifying the excretion physiology of zooplankton is then, necessary to understand the basis of an aquatic ecosystem?s productivity. The measurement of glutamate dehydrogenase (GDH) activity has been widely used to assess the NH4+ excretion rates in planktonic communities. However, its relationship with the physiology varies with temperature and the nutritional status of the organisms, among other variables. Here we compare the GDH/RNH4+ ratio between oceanic regions with different trophic conditions. Strengthening our knowledge of the relationship between GDH activities and the NH4+ excretion rates will lead to more meaningful interpretations of the mesoscale variations in planktonic NH4+ excretion.

Inbreeding and selection on sex ratio in the bark beetle Xylosandrus germanus

Background Local Mate Competition (LMC) theory predicts a female should produce a more female-biased sex ratio if her sons compete with each other for mates. Because it provides quantitative predictions that can be experimentally tested, LMC is a textbook example of the predictive power of evolutionary theory. A limitation of many earlier studies in the field is that the population structure and mating system of the studied species are often estimated only indirectly. Here we use microsatellites to characterize the levels of inbreeding of the bark beetle Xylosandrus germanus, a species where the level of LMC is expected to be high. Results For three populations studied, genetic variation for our genetic markers was very low, indicative of an extremely high level of inbreeding (FIS = 0.88). There was also strong linkage disequilibrium between microsatellite loci and a very strong genetic differentiation between populations. The data suggest that matings among non-siblings are very rare (3%), although sex ratios from X. germanus in both the field and the laboratory have suggested more matings between non-sibs, and so less intense LMC. Conclusions Our results confirm that caution is needed when inferring mating systems from sex ratio data, especially when a lack of biological detail means the use of overly simple forms of the model of interest.