Contributos da NCRF 17 para o cumprimento do objetivo das demonstrações financeiras nas empresas do setor? Análise e reflexão a partir das caraterísticas da envolvente

O setor agrícola integra atualmente grandes explorações de âmbito transnacional, ainda que em Portugal, e também no espaço europeu, estas entidades sejam maioritariamente pequenas. O processo de transformação biológica, enquanto elemento diferenciador nestas atividades, pressupõe que a medição dos ativos biológicos se faça a partir dos seus ciclos produtivos. A aplicação do Justo Valor (JV) é apresentada pelo normativo como o caminho preferencial, ainda que sejam já vários os trabalhos que lhe apontam limitações e pouca aderência à realidade portuguesa. Neste sentido, e com base numa metodologia qualitativa, aprofundou-se a discussão sobre as bases de mensuração destes ativos, de modo a que sejam vistas à luz das idiossincrasias do setor e daquelas que são as principais caraterísticas da envolvente. Concluiu-se, ainda que o espírito da norma não levante dúvidas de interpretação, apontando claramente para a aplicação do JV, que a sua aplicação prática não é tão simples e linear.info:eu-repo/semantics/publishedVersio

Wild mushroom extracts potentiate the action of standard antibiotics against multi-resistant bacteria

The indiscriminate use of antibiotics and chemotherapeutic agents and the genetic ability of bacteria to transmit and acquire resistance resulted in the development of resistant species. In the last few years, several studies have been conducted in different countries to demonstrate the efficacy of natural products, not only studying their direct antimicrobial activity but also their capacity as resistance-modifying agents. The main objective of the present work was to evaluate the capacity of five wild mushroom extracts to potentiate the action of standard antibiotics, through synergisms that allow a decrease in their therapeutic doses and ultimately contribute to the reduction of resistances.The authors are grateful to Portuguese Foundation for Science and Technology (FCT) and COMPETE/QREN/EU for the financial support through the research project PTDC/AGR-ALI/110062/2009, and to CHTMAD – Hospital Center of Trás-os-Montes e Alto Douro and Siemens for all the supportinfo:eu-repo/semantics/publishedVersio

Zebrafish: A Model Organism for Studying Enteric Nervous System Development and Disease

The Enteric Nervous System (ENS) is a large network of enteric neurons and glia that regulates various processes in the gastrointestinal tract including motility, local blood flow, mucosal transport and secretion. The ENS is derived from stem cells coming from the neural crest that migrate into and along the primitive gut. Defects in ENS establishment cause enteric neuropathies, including Hirschsprung disease (HSCR), which is characterized by an absence of enteric neural crest cells in the distal part of the colon. In this review, we discuss the use of zebrafish as a model organism to study the development of the ENS. The accessibility of the rapidly developing gut in zebrafish embryos and larvae, enables in vivo visualization of ENS development, peristalsis and gut transit. These properties make the zebrafish a highly suitable model to bring new insights into ENS development, as well as in HSCR pathogenesis. Zebrafish have already proven fruitful in studying ENS functionality and in the validation of novel HSCR risk genes. With the rapid advancements in gene editing techniques and their unique properties, research using zebrafish as a disease model, will further increase our understanding on the genetics underlying HSCR, as well as possible treatment options for this disease

Lycopene-rich extract from red guava ( Psidium guajava L.) displays cytotoxic effect against human breast adenocarcinoma cell line MCF-7 via an apoptotic-like pathway

This study investigated a lycopene-rich extract from red guava (LEG) for its chemical composition using spectrophotometry, mass spectrometry, attenuated total reflectance-fourier transform infrared spectroscopy (ATR-FTIR), and computational studies. The cytotoxic activity of LEG and the underlying mechanism was studied in human breast adenocarcinoma cells (MCF-7), murine fibroblast cells (NIH-3T3), BALB/c murine peritoneal macrophages, and sheep blood erythrocytes by evaluating the cell viability with 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide (MTT) method and flow cytometry. Spectrophotometry analysis showed that LEG contained 20% of lycopene per extract dry weight. Experimental and theoretical ATR-FTIR suggests the presence of lycopene, whereas MS/MS spectra obtained after fragmentation of the molecular ion [M]+• of 536.4364 show fragment ions at m/z 269.2259, 375.3034, 444.3788, and 467.3658, corroborating the presence of lycopene mostly related to all-trans configuration. Treatment with LEG (1600 to 6.25μg/mL) for 24 and 72h significantly affected the viability of MCF-7 cells (mean half maximal inhibitory concentration [IC50]=29.85 and 5.964μg/mL, respectively) but not NIH-3T3 cells (IC50=1579 and 911.5μg/mL, respectively). Furthermore LEG at concentrations from 800 to 6.25μg/mL presented low cytotoxicity against BALB/c peritoneal macrophages (IC50≥800μg/mL) and no hemolytic activity. LEG (400 and 800μg/mL) caused reduction in the cell proliferation and induced cell cycle arrest, DNA fragmentation, modifications in the mitochondrial membrane potential, and morphologic changes related to granularity and size in MCF-7 cells; however, it failed to cause any significant damage to the cell membrane or display necrosis or traditional apoptosis. In conclusion, LEG was able to induce cytostatic and cytotoxic effects on breast cancer cells probably via induction of an apoptotic-like pathway.The authors acknowledge the computational time provided by CENAPAD/SP on the project proj697. Alexandra Plácido is gratefully to FCT by her grant SFRH/BD/97995/2013, financed by POPH–QREN–Tipologia 4.1–Formação Avançada, subsidized by Fundo Social Europeu and Ministério da Ciência, Tecnologia e Ensino Superior. The work at REQUIMTE/LAQV received financial support from the European Union (FEDER funds through COMPETE) and National Funds (FCT) through project UID/QUI/50006/2013. Adriany das G. N. Amorim is grateful to CAPES by for the doctoral fellowship process no. 99999.004236/2014-09 in Federal University of Piauí (UFPI). Eder A. Barbosa is grateful to PNPD/CAPES for its post-doctoral fellowship.info:eu-repo/semantics/publishedVersio

PAK2 is an effector of TSC1/2 signaling independent of mTOR and a potential therapeutic target for Tuberous Sclerosis Complex

Tuberous sclerosis complex (TSC) is caused by inactivating mutations in either TSC1 or TSC2 and is characterized by uncontrolled mTORC1 activation. Drugs that reduce mTOR activity are only partially successful in the treatment of TSC, suggesting that mTOR-independent pathways play a role in disease development. Here, kinome profiles of wild-type and Tsc2-/- mouse embryonic fibroblasts (MEFs) were generated, revealing a prominent role for PAK2 in signal transduction downstream of TSC1/2. Further investigation showed that the effect of the TSC1/2 complex on PAK2 is mediated through RHEB, but is independent of mTOR and p21RAC. We also demonstrated that PAK2 over-activation is likely responsible for the migratory and cell cycle abnormalities observed in Tsc2-/- MEFs. Finally, we detected high levels of PAK2 activation in giant cells in the brains of TSC patients. These results show that PAK2 is a direct effector of TSC1-TSC2-RHEB signaling and a new target for rational drug therapy in TSC