1,373 research outputs found

    Processo De Fermentacao Com Uso Demicroorganismos Floculantes Condicionais

    Get PDF
    Processo de fermentação com uso de micro-organismos floculantes condicionais, o qual compreende a geração e utilização de linhagens floculantes condicionais de micro-organismos, que partem de uma linhagem selvagem não floculante, na qual é então introduzido um gene de floculação com o seu promotor modificado, sendo que essa modificação do promotor visa tornar a expressão do gene de floculação reprimida à presença de um substrato especifico.BR0001122 (B1); BR0001122 (A)C12N15/81C12P7/06C12P7/06C12N15/81BR20000001122C12N15/81C12P7/06C12P7/06C12N15/8

    Fair value measurement : a study on the perception of teachers and professional accounting

    Get PDF
    Os usuários das demonstrações financeiras podem tomar decisões econômicas corretas se possuírem informações contábeis de qualidade. No entanto, a obtenção da qualidade da informação não é um processo simples. Seus atributos essenciais, a relevância e representação fiel, podem ser mensurados por meio da análise diferencial e do efeito da utilização de diferentes modelos de mensuração, como custo histórico e valor justo. Assim, o objetivo geral do presente trabalho é analisar a opinião dos contadores e professores, de graduação e pós-graduação em Ciências Contábeis, acerca da mensuração a valor justo, conforme normas do FASB e do IASB. Através da estatística descritiva, foram analisados 258 questionários respondidos por profissionais de todas as regiões do Brasil, os quais continham 9 questões objetivas. Os principais resultados obtidos foram as sugestões de novas expressões para substituir a atual “valor justo”, como Valor de mercado corrigido, Valor intrínseco, Valor equivalente, Valor adequado de mercado ou Valor agregado; a constatação de que, para 60,1% da amostra pesquisada, a contabilidade deve utilizar múltiplus critérios de mensuração de seus itens, mesmo que isso prejudique a homogeneidade da classificação; e a verificação da existência de uma predominância de respostas coletadas que corroboram com a visão do IASB e FASB nos seguintes pontos: o valor justo é o critério de mensuração que gera as informações mais relevantes, mesmo sacrificando a objetividade e verificabilidade e a mensuração a valor justo deve utilizar os 3 níveis previstos para mensuração. ______________________________________________________________________________ ABSTRACTThe users of financial statements may make economic decisions if they have correct accounting information quality. However, the quality of information obtained is not a simple process. His essential attributes, relevance and faithful representation, can be measured by means of differential analysis and the effect of using different measurement models, such as historical cost and fair value. Thus, the overall goal of this paper is to analyze the opinions of accountants and teachers, graduate and postgraduate courses in Accounting, on the fair value measurement, as standards of the FASB and IASB. Using descriptive statistics, 258 questionnaires were analyzed by professionals from all regions of Brazil, which contained 9 objective questions. The main results were the suggestions of new terms to replace the current "fair value" as adjusted market value, intrinsic value, equivalent value, market value or appropriate value-added, the finding that, for 60.1% of sample surveyed, accounting Multiplus should use measurement criteria of your items, even if it harms the homogeneity of the classification, and the finding of a predominance of responses collected to corroborate the view of the IASB and FASB on the following: the fair value is the measurement criterion that generates the most relevant information, even sacrificing objectivity and verifiability and fair value measurement should use the three levels provided for the measurement

    The dehydrated copper silicate Na2[Cu2Si4O11]: a three-dimensional microporous framework with a linear Si—O—Si linkage

    Get PDF
    The structure of the title dehydrated copper silicate, disodium dicopper undeca­oxide tetra­silicate, Na2(Cu2O11Si4), was determined by single-crystal X-ray diffraction from a non-merohedral twin. It exhibits an effective three-dimensional microporous framework with the major channels, in which the Na+ cations are placed, running along the a-axis direction and smaller channels observed along the b-axis direction. The structure is unusual in that it contains a symmetry-constrained Si—O—Si angle of 180°. The Cu centre is coordinated to five O atoms, exhibiting a slightly distorted square-pyramidal coordination geometry. The Na cation is interacting with five neighbouring O atoms, exhibiting an uncharacteristic coordination environment

    Efeitos do uso tópico do óleo de andiroba puro e ozonizado em feridas induzidas em cavalos

    Get PDF
    Este trabalho realizou uma avaliação clínica e histopatológica da aplicação tópica do óleo de andiroba (Carapa guianensis Aublet), puro e ozonizado, no processo de cicatrização de feridas em cinco equinos saudáveis. Oito feridas de 6,25 cm2 foram induzidas cirurgicamente, quatro de cada lado da região lombar, craniais em relação à região sacral. Em três animais, o lado esquerdo foi destinado à avaliação macroscópica e mensuração de área, enquanto o lado direito foi destinado à análise histopatológica. Nos outros dois animais, as avaliações foram invertidas. O tratamento tópico foi iniciado 12 horas após a indução cirúrgica e foi mantido diariamente até a completa cicatrização das feridas. Foram usados, sequencialmente e bilateralmente, no sentido craniocaudal: solução salina (GC), solução salina ozonizada (GO), óleo de andiroba puro (GAP) e óleo de andiroba ozonizado (GAO). Aleatoriamente, a sequência de tratamentos foi modificada. As análises macroscópicas e microscópicas foram realizadas 3, 7, 14 e 21 dias após a cirurgia, e o tempo total para cicatrização registrado. A contração da ferida foi de 67,75% para GC, 65,26% para GO, 67,91% para GAP, e 69,84% para GAO. A avaliação histopatológica demonstrou que as feridas tratadas com GAO e GAP apresentaram uma avançada epitelização, proliferação fibroblástica e deposição de colágeno, moderada proliferação vascular e presença de infiltrados de células polimorfonucleares (PMN) e discreta proliferação de células mononucleares (MN). Foi possível concluir que todos os tratamentos usados foram benéficos perante o grupo de controle, mostrando que as versões pura e ozonizada do óleo de andiroba representam alternativas terapêuticas ao tratamento de feridas em equinos.The aim of this study was to evaluate clinical and histopathological aspects of topical application of pure and ozonized andiroba oil (Carapa guianensis Aublet.) on the healing process of wounds of healthy horses. Eight 6.25-cm2 wounds were surgically produced on each horse, cranial to the sacrum, being four wounds on each side of the lumbar region. In three animals, left side was used for macroscopic observations and area measurement and right side was used for histopathological analysis. For the other two animals, evaluations were inverted. Beginning of the topical treatment occurred 12 hours after surgical induction of the injuries and was maintained daily until complete healing of the wounds, using sequentially and bilaterally in the craniocaudal direction saline solution (GC), ozonized saline solution (GO), pure andiroba oil (GAP) and ozonized andiroba oil (GAO). Randomly, sequence of the treatments was modified. Macroscopic and histopathological analyses were performed at 3, 7, 14, and 21 days after surgery. Completed healing time for all wounds were recorded. A wound contraction of 67.75% for GC, 65.26% for GO, 67.91% for GAP, and 69.84% for GAO were recorded. Histopathologic evaluation revealed that wounds from the GAO and GAP had an advanced epithelialization, fibroblast proliferation and collagen deposition, moderate vascular proliferation, and presence of PMN infiltrate and discrete viewing of MN. It was possible to conclude that all treatments had benefits when comparing to control group and both pure and ozonized andiroba oil can be good options for wound treatment in horses

    Siderurgia 4.0: dimensão inteligente e sustentável / Siderurgy 4.0: intelligent and sustainable dimension

    Get PDF
    O estudo tem como lastro a pesquisa aplicada com ênfase no entendimento sobre os impactos da indústria 4.0 no gerenciamento ambiental no setor secundário, no que diz respeito à indústria do aço em seus diversos processos. O estudo da siderurgia no cenário nacional e do aço inseridos no contexto da 4ª Revolução Industrial traz relevante impacto sobre a Economia doméstica e global. Estrutura-se em uma análise qualitativa, exploratório-descritiva. Sendo lastreada em uma pesquisa bibliográfica apoiada em literatura especializada e materiais coletados a partir de banco de dados em meio eletrônico de artigos, periódicos e sites específicos que tratam do tema central Indústria 4.0, oriundos de base de dados Capes, ResearchGate, com ênfase temporal contemporânea entre 2016 e 2018.  Os subtemas abordados centram-se em sustentabilidade, novas tecnologias e inovação e tem como intuito a investigação de como essa nova abordagem da indústria no planejamento inteligível e sustentável em prol da não degradação ambiental. Os resultados observam que a indústria 4.0 no setor siderúrgico, apesar de ser altamente tecnológica, e recente no âmbito nacional, traz efetividade em uma gestão eficiente de resíduos, conferindo investimentos potenciais em prol do meio ambiente, e por outro lado ainda há tendência para aumento significativo da extração e uso de recursos naturais para suprir novas demandas.

    Multivariate robust modelling and optimization of cutting forces of the helical milling process of the aluminum alloy Al 7075

    Get PDF
    Helical milling is an advanced hole-making process and different approaches considering controllable variables have been presented addressing modelling and optimization of machining forces in helical milling. None of them considers the importance of the noise variables and the fact that machining forces components are usually correlated. Exploring this issue, this paper presents a multivariate robust modelling and optimization of cutting forces of the helical milling of the aluminum alloy Al 7075. For the study, the tool overhang length was defined as noise variable since in cavities machining there are specific workpiece geometries that constrain this variable; the controllable variables were axial feed per tooth, tangential feed per tooth and cutting speed. The cutting forces in the workpiece coordinate system were measured and the components in the tool coordinate system, i.e., the axial and radial forces, were evaluated. Since these two outcomes are correlated, the weighted principal component analysis was performed together with the robust parameter design to allow the multivariate robust modelling of the mean and variance equations. The normal boundary intersection method was used to obtain a set of Pareto robust optimal solutions related to the mean and variance equations of the weighted principal component. The optimization of the weighted principal component through the normal boundary intersection method was performed and the results evaluated in the axial and radial cutting forces components. Confirmation runs were carried out and it was possible to conclude that the models presented good fit with experimental data and that the Pareto optimal point chosen for performing the confirmation runs is robust to the tool overhang length variation. Finally, the cutting force models were also presented for mean and variance in the workpiece coordinate system in the time domain, presenting low error regarding the experimental test, endorsing the results.publishe

    Incorporating costs, thresholds and spatial extents for selecting stream bioindicators in an ecotone between two Brazilian biodiversity hotspots

    Get PDF
    Biomonitoring is critical for characterizing and monitoring status, spatial patterns, and long-term trends in the ecological condition of freshwater ecosystems. The selection of cost-effective bioindicators is a critical step in establishing such monitoring programs. Key indicator considerations are a reliable response to anthropogenic disturbances, a high benefit-cost-ratio and sensitivity at multiple spatial extents. We evaluated non-linear responses of Ephemeroptera, Plecoptera and Trichoptera (EPT) and fish to the effects of native vegetation loss within buffers of 100 m and 1000 m and assessed the sampling and processing costs involved for each assemblage. We sampled 37 neotropical stream sites in the Formoso River network, a karstic region of the Bodoquena Plateau, midwest Brazil, lying in the ecotone between the Cerrado and Atlantic Forest biological hotspots. We used TITAN (threshold indicator taxa analysis) to identify six indicator taxa, four EPT genera and two fish species. The four EPT genera had low negative thresholds to native vegetation loss, whereas the two fish species had positive thresholds. Thresholds were lower for the 100 m buffers than the 1000 m buffers for EPT. The most sensitive taxon (Macronema, Trichoptera) had a threshold of 0% native vegetation loss in the 100 m buffers and nearly 40% in the 1000 m buffers. For taxa richness, we found no non-linear response to the effects of native vegetation loss for buffer extent nor assemblage. The total cost for EPT biomonitoring was US3,616;whereasforfish,thetotalwasUS 3,616; whereas for fish, the total was US 1,901. Although fish were less expensive than EPT, they did not respond negatively to native vegetation loss and their positive threshold started at 48%, a level of vegetation loss that was highly disruptive of EPT. Therefore, we do not recommend using fish to monitor the effects of native vegetation loss on headwater streams in the Bodoquena Plateau. Although EPT monitoring costs 52% more than fish assemblage monitoring, it detected earlier impacts of the effects of native vegetation loss on stream biota, especially in the 100 m buffer. Therefore, EPT are more cost-effective early warning indicators for monitoring the effects of native vegetation loss in Bodoquena Plateau headwaters

    The Cell Wall Integrity Pathway Contributes to the Early Stages of Aspergillus Fumigatus Asexual Development

    Get PDF
    Aspergillus fumigatus is a major cause of human disease. The survival of this fungus is dependent on the cell wall organization and function of its components. The cell wall integrity pathway (CWIP) is the primary signaling cascade that controls de novo synthesis of the cell wall in fungi. Abundant conidiation is a hallmark in A. fumigatus, and uptake of conidia by a susceptible host is usually the initial event in infection. The formation of conidia is mediated by the development of fungus-specific specialized structures, conidiophores, which are accompanied by cell wall remodeling. The molecular regulation of these changes in cell wall composition required for the rise of conidiophore from the solid surface and to disperse the conidia into the air is currently unknown. Here, we investigated the role of CWIP in conidiation. We show that CWIP pkcAG579R, ΔmpkA, and ΔrlmA mutants displayed reduced conidiation during synchronized asexual differentiation. The transcription factor RlmA directly regulated the expression of regulators of conidiation, including flbB, flbC, brlA, abaA, and rasB, as well as genes involved in cell wall synthesis and remodeling, and this affected the chitin content in aerial hyphae. Phosphorylation of RlmA and MpkA was increased during asexual differentiation. We also observed that MpkA physically associated with the proteins FlbB, FlbC, BrlA, and RasB during this process, suggesting another level of cross talk between the CWIP and asexual development pathways. In summary, our results support the conclusion that one function of the CWIP is the regulation of asexual development in filamentous fungi. IMPORTANCE A remarkable feature of the human pathogen Aspergillus fumigatus is its ability to produce impressive amounts of infectious propagules known as conidia. These particles reach immunocompromised patients and may initiate a life-threatening mycosis. The conidiation process in Aspergillus is governed by a sequence of proteins that coordinate the development of conidiophores. This process requires the remodeling of the cell wall so that the conidiophores can rise and withstand the chains of conidia. The events regulating cell wall remodeling during conidiation are currently unknown. Here, we show that the cell wall integrity pathway (CWIP) components RlmA and MpkA directly contribute to the activation of the conidiation cascade by enabling transcription or phosphorylation of critical proteins involved in asexual development. This study points to an essential role for the CWIP during conidiation and provides further insights into the complex regulation of asexual development in filamentous fungi.Fundação de Amparo à Pesquisa do Estado de São Paulo 2015/17541-0, 2016/07870-9, 2017/19694-3Conselho Nacional de Desenvolvimento Científico e Tecnológico 462383/2014-

    JAK2 V617F prevalence in Brazilian patients with polycythemia vera, idiopathic myelofibrosis and essential thrombocythemia

    Get PDF
    Polycythemia vera (PV), essential thrombocythemia (ET) and idiopathic myelofibrosis (IMF) are myeloproliferative disorders (MPD) that arise from the clonal proliferation of a pluripotent hematopoietic progenitor, leading to the overproduction of one or more myeloid lineages. Recently, a specific mutation in the JAK2 gene, which encodes a tyrosine kinase, has been shown to be associated with the myeloproliferative phenotype observed in PV, ET and IMF. In this study of Brazilian patients, the JAK2 V617F mutation [c.1887G > T) was detected in four out of 49 patients with PV (96%), 14 out of 25 patients with IMF (56%), and in eight out of 29 patients with ET, which is in accordance with previous screenings of this mutation in other populations.336338Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES
    corecore