Preferências musicais em alunos do sétimo ano do ensino fundamental

Trabalho de Conclusão de Curso (graduação)—Universidade de Brasília, Curso de Licenciatura em Música a Distância, 2012.Este trabalho é o resultado de uma investigação sobre preferências musicais com alunos do ensino fundamental. Consiste em um projeto de pesquisa ação envolvendo a apreciação musical e gostos referentes aos grupos estudados. A presente pesquisa tem como objetivo investigar o repertório musical preferido dos alunos bem como analisar suas formas de audição, inserir um novo repertório através do programa de recital didático. Participaram desta pesquisa 63 adolescentes, com faixa etária entre 10 a 15 anos de idade. Para alcançar tais resultados, foram aplicados questionários anônimos com questões abertas e fechadas. Sendo que os resultados da pesquisa foram alcançados à luz de autores que discutem sobre preferências e apreciação musical

Nuevo estilo y formulario de escribir cartas misivas, y responder a ellas en todos generos de especies de correspondencia: reformado segun el estilo moderno y añadido en esta última edicion

359 p

The function of glutaredoxin GRXS15 is required for lipoyl-dependent dehydrogenases in mitochondria

Iron–sulfur (Fe–S) clusters are ubiquitous cofactors in all life and are used in a wide array of diverse biological processes, including electron transfer chains and several metabolic pathways. Biosynthesis machineries for Fe–S clusters exist in plastids, the cytosol, and mitochondria. A single monothiol glutaredoxin (GRX) is involved in Fe–S cluster assembly in mitochondria of yeast and mammals. In plants, the role of the mitochondrial homolog GRXS15 has only partially been characterized. Arabidopsis (Arabidopsis thaliana) grxs15 null mutants are not viable, but mutants complemented with the variant GRXS15 K83A develop with a dwarf phenotype similar to the knockdown line GRXS15 amiR. In an in-depth metabolic analysis of the variant and knockdown GRXS15 lines, we show that most Fe–S cluster-dependent processes are not affected, including biotin biosynthesis, molybdenum cofactor biosynthesis, the electron transport chain, and aconitase in the tricarboxylic acid (TCA) cycle. Instead, we observed an increase in most TCA cycle intermediates and amino acids, especially pyruvate, glycine, and branched-chain amino acids (BCAAs). Additionally, we found an accumulation of branched-chain a-keto acids (BCKAs), the first degradation products resulting from transamination of BCAAs. In wild-type plants, pyruvate, glycine, and BCKAs are all metabolized through decarboxylation by mitochondrial lipoyl cofactor (LC)-dependent dehydrogenase complexes. These enzyme complexes are very abundant, comprising a major sink for LC. Because biosynthesis of LC depends on continuous Fe–S cluster supply to lipoyl synthase, this could explain why LC-dependent processes are most sensitive to restricted Fe–S supply in grxs15 mutants

Bismarck Memorial

general view, 193

Proposta para mitigação do risco fiscal das organizações contábeis brasileiras

O conceito de inteligência fiscal trazido na implan tação do Sistema Público de Escrituração Digital (SPED) exerce impacto direto sobre o risco fiscal sofrido pelos contribuintes, especialmente pelas empresas, devido à abrangência das informações acessórias prestadas, da exigência da precisão da informação fiscal e, ainda , da elevação do potencial de detecção do Fisco, principalmente neste período de transição, o nde obrigações novas e antigas coexistem gerando duplicidade. Os erros, supostamente razoáve is em um ambiente tão complexo, são potencializados nesta fase de implantação, quando o s contribuintes estão reformulando suas rotinas e ainda se encontram em processo de aprendi zagem, gerando contingências de ordem tributária. No ambiente corporativo a atividade de conformidade fiscal é exercida pelo contador, atuando internamente ou como externo ( outsourcing ). O Código Civil brasileiro, desde sua reforma em 2002, imprime ao contador resp onsabilidade sobre a informação fiscal prestada. No caso das organizações contábeis, seus profissionais recebem a carga do somatório do risco fiscal sofrido pelos seus client es contribuintes, o que pode gerar um grave conflito de capacidade econômica, dada a disparidad e entre o porte dessas entidades e a magnitude do risco sofrido, proporcional às operaçõ es. Nesse contexto, este estudo buscou apresentar uma proposta para mitigação do risco fis cal das organizações contábeis, a partir das medidas sugeridas por estes profissionais. A pe squisa tem caráter exploratório por não terem sido encontrados na literatura estudos que tr atem do risco fiscal específico para os contadores. Ela foi dividida em duas partes. Na pri meira, um elenco de riscos e medidas foi produzido a partir de entrevistas com profissionais da área tributária. Na segunda parte, um questionário eletrônico aplicado sobre uma amostra de contadores do estado de São Paulo coletou sua avaliação da importância dos riscos e d a eficácia das medidas de mitigação elencadas pelos especialistas, e, ainda, a adoção e fetiva de tais medidas. A proposta de mitigação do risco fiscal das organizações contábei s foi feita por meio da apresentação de um quadro onde constam os riscos levantados, dentro da cada atividade exercida no escritório contábil, bem como as medidas de mitigação para est es riscos. O escritório de contabilidade é o usuário principal dessa proposta, mas ela é exten siva a todos os profissionais que trabalhem com a assessoria tributária nas empresas contribuin tes. Entende-se que riscos e medidas nunca consideradas poderão ser acrescidos aos preexistent es após a apresentação destes resultados, contribuindo com o gerenciamento dos riscos.The concept of fiscal intelligence brought by the S PED (Public System of Digital Bookkeeping) has a direct impact on the tax risk of all taxpayers, mainly companies, due to the scope of provided ancillary information, to the demand for accuracy in tax information and, yet, to the increasing potential of inspection from tax authorities, especially at this transition period, where new and former obligations coexist, which causes duplicity. Errors, supposedly reasonable in such a complex environment , are potentiated at this deploying stage, when contributories are reformulating their routine s and find themselves yet in a learning phase, generating tax contingencies. In corporate e nvironment tax compliance activity is exerted by the accountant, acting internally or as outsourcing. The Brazilian Civil Code, since its reform in 2002, gives responsibility to the acc ountant over provided tax information. For accounting organizations, their professionals accum ulate the amount of tax risk incurred by their clients (taxpayers), which may cause severe c onflict of economic capacity, given the inequality between their firm size and the incurred risk magnitude, proportional to their clients operations. In this context, this study pr esents a proposal for mitigation of tax risks under responsibility of accounting organizations, f rom measures suggested by these professionals. The research is exploratory in natur e since there have not been found any study about specific tax risk for accountants. It has bee n split in two parts. In the first one, a list of risk issues and mitigation measures were produced t hrough inquiries conducted with professionals in the tax area. In the second one, a survey applied over a sample of accountants from the state of São Paulo collected its evaluatio n on the significance of risks and effectiveness of mitigation measures listed by spec ialists and, yet, the effective adoption of such measures. The proposal for mitigation of tax r isks on accounting organizations has been made by presenting a framework, which contains coll ected risks inside each activity exercised in the accounting office, as well as mitigation mea sures related to these risks issues. The accounting office is the main user of this proposal ; however it is extensive to all tax advisors from any taxpayers. Risk issues and mitigation meas ures never considered before may be added to pre-existing ones after the presentation o f these results, contributing to risk management

In vivo evaluation of P4501A2, P4502A6, n-acetyltransferase and xanthine oxidase activities in patients with chronic liver disease by high performance liquid chromatographic analysis of urine caffeine metabolites

Caffeine (1,3,7-trimethylxanthine) is metabolized by CYP1A2, CYP2A6, Xanthine Oxidase and N-acetyltransferase-2 and its major urinary metabolites are 1-methyluric acid (1U), 5-acetylamino-6-formylamino-3-methyluracil (AFMU), 1-methylxanthine (1X), 1,7-dimethyluric acid (17U) and 1,7-dimethylxanthine (17X). CYP1A2, CYP2A6, XO and NAT-2 activities are estimated from the metabolic ratios (AFMU+1U+1X)/17U, 17U/(17U+17X), 1U/(1X+1U) and AFMU/(AFMU+1U+1X), respectively. The aim of the study was the development of a High Performance Liquid Chromatography (HPLC) method for the quantification of caffeine metabolites in urine and the evaluation of the above ratios in 125 healthy and 342 liver disease patients. After a 30-hours xanthine-free and medication-free period 200mg caffeine were administered and a 6-hours spot urine sample was collected. Caffeine metabolites and the Internal Standard were extracted with chloroform/isopropanol (85:15, v/v) and separated on a C18 column using solvent A (0.1% acetic acid–methanol–acetonitrile, 92:4:5, v/v) and solvent B (0.1% acetic acid–methanol, 60:40, v/v), and detected at 280nm. Adequate metabolite separation, accuracy (94.1–106.3%), intraday (8.02%) and interday (8.78%) precision were achieved. Age and gender had no effect on enzymes activity whereas smoking induced CYP1A2 and inhibited CYP2A6. NAT-2 exhibited bimodal distribution with 59.2% of the healthy and 57.0% of the patients being slow acetylators. CYP1A2 and CYP2A6 were suppressed in patients and inhibition was more pronounced in cirrhotics. It was demontstrated, that CYP1A2 was inhibited in autoimmune hepatitis, in non-alcoholic steatohepatitis, in HBV and HCV infection, in alcoholic liver disease and in autoimmune cholostatic liver diseases. Τhe inducing effect of smoking masked the inhibitory effect of disease on CYP1A2 activity, in most patients subgroups, with the exception of alcoholic liver disease and non alcoholic steatohepatitis. Smoking did not mask CYP1A2 inhibition by cirrhosis, due to the pronounced enzyme failure in decompensated patients while no such effect was observed in compensated cirrhotics. XO activity was elevated, especially in virus infected patients. Finally, it was demonstrated that NAT-2 activity was reduced in fast acetylators. The logarithm of the ratio (AFMU+1U+1X)/17U exhibited 70.7-85.4% specificity and 60.1-91.7% sensitivity in the diagnosis of different stages of liver disease, in the non-smokers group. In the smokers group sensitivity was 31.5-83.3% while specificity was 72.1-86.0%. In most cases, the CYP1A2 index was more sensitive than routine tests while the combined use of this ratio and conventional tests improved the detection of liver disease with 69.6-100.0% sensitivity, in non-smokers, and 51.7-83.3% sensitivity in smokers. Caffeine metabolic ratios assessment in spot urine samples is a non-invasive, innocuous and valid procedure for the determination of CYP1A2, CYP2A6, XO and ΝΑΤ-2 activities while the logarithm of the ratio (AFMU+1U+1X)/17U along with conventional liver function tests contributes towards a significant improvement in the diagnosis of liver disease.Η καφεΐνη (1,3,7-τριμεθυλοξανθίνη) μεταβολίζεται μέσω των ενζύμων CYP1A2, CYP2A6, οξειδάση της ξανθίνης (ΧΟ) και Ν-ακετυλοτρανσφεράση-2 (ΝΑΤ-2). Οι κυριώτεροι μεταβολίτες στα ούρα είναι το 1-μεθυλουρικό οξύ, η 5-ακετυλάμινο-6-φορμυλάμινο-3-μεθυλουρακίλη (ΑFMU), η 1-μεθυλοξανθίνη (1Χ), το 1,7-διμεθυλουρικό οξύ (17U) και η 1,7 διμεθυλο ξανθίνη (17Χ). Η δραστικότητα των ανωτέρω ενζύμων προσδιορίζεται με τους μεταβολικούς λόγους (AFMU+1U+1X)/17U, 17U/(17U+17X), 1U/(1U+1X) και AFMU/(AFMU+1U+1X). Σκοπός της εργασίας ήταν η ανάπτυξη μεθόδου Υγρής Χρωματογραφίας Υψηλής Απόδοσης (HPLC) για την ανάλυση των μεταβολιτών της καφεΐνης στα ούρα και ο προσδιορισμός των ανωτέρω μεταβολικών λόγων σε 125 υγιείς και 342 ηπατοπαθείς. Μετά από αποχή από μεθυλοξανθίνες και φάρμακα οι εθελοντές έλαβαν 200mg καφεΐνης και 6 ώρες αργότερα συλλέχτηκε δείγμα ούρων. Οι μεταβολίτες και το εσωτερικό πρότυπο απομονώθηκαν με χλωροφόρμιο/ισοπροπανόλη (85/15, v/v), διαχωρίστηκαν σε στήλη C18 σε δύο στάδια, μεταβαίνοντας από τον διαλύτη Α (0,1% οξικό οξύ/μεθανόλη/ακετονιτρίλιο, 92/4/5, v/v) στον διαλύτη Β (0,1% οξικό οξύ/μεθανόλη, 60/40, v/v) και ανιχνεύτηκαν στα 280nm. Ο διαχωρισμός ήταν επαρκής, η ακρίβεια 94,1–106,3%, η εντός σειράς και μεταξύ σειρών επαναληψιμότητα μικρότερη του 8,02% και του 8,78%, αντίστοιχα. Φύλο και ηλικία δεν είχαν επίδραση στα ένζυμα ενώ το κάπνισμα είχε επαγωγική δράση στο CYP1A2 και ανασταλτική στο CYP2A6. Η δραστικότητα της ΝΑΤ-2 παρουσίασε δικόρυφη κατανομή και 59,2% των υγιών και 57,0% των ασθενών χαρακτηρίστηκαν ως βραδείς ακετυλιωτές. Η δραστικότητα των CYP1A2 και CYP2A6 ανεστάλη κατά την ηπατοπάθεια και εμφανέστερα κατά την κίρρωση. Το CYP1A2 ανεστάλη στην αυτοάνοση ηπατίτιδα, στην μη αλκοολική στεατοηπατίτιδα, στην ιογενή ηπατίτιδα, στην αλκοολική ηπατοπάθεια και στα αυτοάνοσα χολοστατικά νοσήματα. Το κάπνισμα επικάλυψε την αναστολή του CYP1A2 στις περισσότερες περιπτώσεις, με εξαίρεση την αλκοολική νόσο και την μη αλκοολική στεατοηπατίτιδα. Το κάπνισμα δεν επικάλυψε την αναστολή του CYP1A2 στους κιρρωτικούς, λόγω σοβαρής ανεπάρκειας του ενζύμου στην μή αντιρροπούμενη κίρρωση, ενώ στην αντιρροπούμενη το κάπνισμα επισκίασε την αναστολή του ενζύμου. Δείχθηκε ότι η ΧΟ επάγεται κατά την ηπατοπάθεια και ιδιαίτερα στην ιογενή ηπατίτιδα. Δείχθηκε, τέλος, ότι μόνον η ταχεία ακετυλίωση υποχωρεί στους ηπατοπαθείς. Ο λογάριθμος του λόγου (AFMU+1U+1X)/17U παρουσίασε εξειδίκευση 70,7-85,4% και ευαισθησία 60,1-91,7% στην διάγνωση διαφόρων σταδίων της ηπατικής νόσου, στους μη καπνιστές, ενώ στους καπνιστές είχε εξειδίκευση 72,1-86,0% και ευαισθησία 31,5-83,3%. Στις περισσότερες περιπτώσεις ο ανωτέρω λογάριθμος είχε μεγαλύτερη ευαισθησία από τις συνήθεις δοκιμασίες, ενώ ο συνδυασμός του με αυτές βελτίωσε την ευαισθησία της διάγνωσης με ποσοστά από 69,6-100,0% και 51,7-83,3% στους μη καπνιστές και καπνιστές, αντίστοιχα. Η μέθοδος των μεταβολικών λόγων της καφεΐνης στα ούρα είναι μη επεμβατική, αβλαβής, ανώδυνη και αξιόπιστη διαδικασία για την εκτίμηση της δραστικότητας των CYP1A2, CYP2A6, XO και ΝΑΤ-2. Ο λογάριθμος του λόγου (AFMU+1U+1X)/17U, σε συνδυασμό με τις συνήθεις δοκιμασίες του ήπατος, βελτιώνει σημαντικά την διάγνωση της ηπατικής νόσου