Ativo Intangível em Entidades Desportivas: Um Estudo a Partir da Interpretação Técnica Geral 2003 – ITG 2003

TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisEste Trabalho de Conclusão de Curso tem como objetivo geral verificar se o Ativo Intangível dos 10 primeiros clubes de futebol da Série A do Campeonato Brasileiro de 2015 está de acordo com as deliberações da ITG 2003 e do CPC 04 (R1). Para alcançar este objetivo são apresentados o Ativo Intangível dos clubes, os aspectos a serem evidenciados, além de análises efetuadas com os dados obtidos. Foi efetuada uma pesquisa documental baseada nas demonstrações financeiras do Atlético MG, Atlético PR, Corinthians, Cruzeiro, Grêmio, Internacional, Palmeiras, Santos e São Paulo, o Sport foi excluído da amostra por não ter publicado as suas demonstrações. Os dados obtidos foram apresentados em forma de tabelas. Destaca-se, neste trabalho, que a receita dos 27 maiores clubes brasileiros é bastante elevada, totalizando R$ 3,35 bilhões (PLURI CONSULTORIA, 2013). Observa-se, também, que desta receita, 21% corresponde à venda de jogadores. Assim, tornou-se necessário evidenciar o valor do atleta em um clube de futebol no Brasil, pois daí provém grande parte da receita do clube. Justifica-se, então, a regulamentação das entidades desportivas, que passou de Ativo Imobilizado a ser tratado e registrado como Ativo Intangível. Observou-se, através da pesquisa, que os clubes não estão seguindo completamente as deliberações da ITG 2003 e do CPC 04 (R1), sendo a média de evidenciação dos 9 clubes de 48%, apenas Corinthians, Palmeiras, Santos e São Paulo obtiveram percentuais acima de 50%. Nas análises pode-se verificar uma forte regionalidade, os clubes dos mesmos estados obtiveram os mesmos percentuais de evidenciação. Por fim verificou-se que a representatividade do Ativo Intangível em relação ao Ativo Total não influencia na evidenciação, corroborando com as pesquisas publicadas anteriormente

Uma metodologia de estimação da carga tributária bruta brasileira em bases trimestrais

Este artigo apresenta uma metodologia de estimação da carga tributária bruta brasileira (e de alguns de seus principais componentes) em níveis trimestrais, detalha os problemas práticos enfrentados na implementação dessa última (por volta de abril de 2008) e, por fim, apresenta as estimativas obtidas para o período que vai do primeiro trimestre de 1995 até o quarto trimestre de 2007.This article presents a methodology for estimating quarterly figures for the Brazilian aggregate gross tax burden (and for some of its main components), details the practical problems one has to tackle when trying to implement it (as of April, 2008) and, finally, presents the estimates one obtains for the period beginning in the first quarter of 1995 and finishing in the fourth quarter of 2007

Aspects of Toxoplasma Infection on the Reproductive System of Experimentally Infected Rams (Ovis Aries)

Eight reproductive rams with no prior reproductive disease were distributed into three groups of infection with T. gondii: GI, 3 rams, 2.0 × 105 P strain oocysts; GII, 3 rams, 1.0 × 106 RH strain tachyzoites; GIII, 2 control rams. Clinical parameters were measured and serological evaluations (IIF) were performed. Presence of the parasite in the semen was investigated by PCR and bioassay techniques. The rams presented clinical alterations (hyperthermia and apathy) related to toxoplasmosis in both groups infected with Toxoplasma gondii. All the inoculated rams responded to antigenic stimulus, producing antibodies against T. gondii from postinoculation day 5 onwards. In ovine groups I and II, the greatest titers observed were 1 : 4096 and 1 : 8192, respectively. In semen samples collected from these two groups, the presence of T. gondii was detected by bioassay and PCR. This coccidian was isolated (bioassay and PCR) in tissue pools (testicles, epididymis, seminal vesicle, and prostrate) from two rams infected presenting oocysts and in one presenting tachyzoites

Perfil de guardiões da agrobiodiversidade no Planalto Catarinense

A diversidade de variedades crioulas é fator de segurança alimentar e nutricional e de estabilidade em sistemas de produção de agricultores familiares. Todavia, esse patrimônio enfrenta desafios, dentre eles a erosão genética. Para que não ocorra a perda de diversidade é necessário lançar mão de estratégias de conservação, identificando e valorizando os guardiões responsáveis pelo cultivo e conhecimento dos usos desse patrimônio. Nesse sentido, o estudo buscou identificar e caracterizar através do levantamento etnobotânico informações quanto ao perfil de guardiões de variedades crioulas do Planalto Catarinense. Foram levantadas informações com 38 guardiões em oito municípios. Os guardiões entrevistados apresentam faixa etária média de 55 anos e a maioria reside ou vive há mais de 10 anos na região de estudo, tendo como principal atividade a agricultura familiar. O número de guardiões identificados no estudo foi variável entre os municípios e indicou tendências a manutenção de etnovariedades relacionadas ao perfil produtivo de cada município

Prospecção de Patentes para a Gestão de Resíduos Sólidos Urbanos

Solid waste refers to discarded materials that result from human activities in the social environment. The waste generation has increased due to population growth, which leads to the emergence of various socio-environmental and economic problems. This work aimed to perform a technological prospection of patents related to the area of municipal solid waste management, in order to identify the most appropriate technologies for implementation in the Carajás Integration Region. The search for patents was carried out in the database of the National Institute of Industrial Property, using keywords in the title and abstract, as well as codes from the international classification system. From the results, promising patents were selected for the treatment/recycling, transformation/digestion and waste management, and reverse logistics, which can be implemented in the management of municipal solid waste in the Carajás Integration Region, mainly through the public consortium.Os resíduos sólidos se referem aos materiais descartados que resultam das atividades humanas no meio social. A geração de resíduos tem aumentado devido ao crescimento populacional que acarreta o surgimento de diversos problemas socioambientais e econômicos. Este trabalho teve como objetivo realizar a prospecção tecnológica de patentes relacionadas à área de gestão de Resíduos Sólidos Urbanos (RSU), visando a identificar as tecnologias mais adequadas para implementação na Região de Integração do Carajás (RIC). A busca de patentes foi realizada na base de dados do Instituto Nacional da Propriedade Industrial, utilizando palavras-chave no título e resumo, assim como códigos do sistema de classificação internacional. A partir dos resultados, foram selecionadas patentes promissoras para o tratamento/reciclagem, transformação/digestão e gerenciamento de RSU e logística reversa que podem ser implementadas na gestão de RSU na RIC, principalmente por meio do consórcio público

GERMINATION AND VIGOR OF Bixa orellana L. SEEDS PRE-SOAKED IN A PLANT BIOSTIMULANT

The aim of this study was to assess the germination and vigor of Bixa orellana seeds that were pre-soaked in different concentrations of Stimulate® plant biostimulant. For the standard germination test, Bixa orellana seeds from the Embrapa 37 Cultivar were pre-soaked (for periods of four and eight hours) in the following concentrations of Stimulate® aqueous solution: 3.0; 6.0; 9.0; and 12.0 mL L-1. Seeds that were pre-soaked in distilled water were used as control. The following parameters were tested: germination; first germination count; abnormal seedlings; length; and seedling dry mass. The experimental design was completely randomized and a 2 x 5 + 1 factorial design was used (with two pre-soaking periods, five Stimulate® concentrations, and one additional control without pre-soaking). Four replicates of 50 seeds were performed for each treatment. Water immersion treatments for four and eight hours were efficient for breaking dormancy in Bixa orellana seeds, since they promoted better germination in relation to the intact seeds that were not pre-soaked. The pre-soaking of Bixa orellana seeds for eight hours in a 12.0 mL L-1 Stimulate® concentration presented the best results in terms of germinative performance and seedling growth, with greater accumulation of dry mass. Therefore, this practice is recommended for the production of seedlings of this species.The aim of this study was to assess the germination and vigor of Bixa orellana seeds that were pre-soaked in different concentrations of Stimulate® plant biostimulant. For the standard germination test, Bixa orellana seeds from the Embrapa 37 cultivar were pre-soaked (for periods of four and eight hours) in the following concentrations of Stimulate® aqueous solution: 3.0; 6.0; 9.0; and 12.0 mL L-1. Seeds that were pre-soaked in distilled water were used as control. The following parameters were tested: germination; first germination count; abnormal seedlings; length; and seedling dry mass. The experimental design was completely randomized. A 2 x 5 + 1 factorial design was used (with two pre-soaking periods, five Stimulate® concentrations, and one additional control without pre-soaking). Four replicates with 50 seeds were performed for each treatment. Water immersion treatments for four and eight hours were efficient in breaking dormancy in Bixa orellana seeds, since they promoted better germination in relation to the intact seeds that were not pre-soaked. The pre-soaking of Bixa orellana seeds for eight hours in a 12.0 mL L-1 Stimulate® concentration presented the best results in terms of germinative performance and seedling growth, with greater accumulation of dry mass. Therefore, this practice is recommended for the production of seedlings of this species

Ingestive Behavior and Nutritional and Physiological Parameters of Sheep Fed Diets Based on Cashew Byproduct

Objective of this study was to evaluate the ingestive behavior, feed efficiency, and nutritional and physiological parameters of sheep that were fed diets based on byproducts from the processing of cashew. The experiment was conducted in a completely randomized design with a 4 × 2 factorial arrangement with four levels of inclusion (6 %, 11 %, 16 %, and 21 % of cashew byproduct) and two forms of processing—with chemical treatment (CT) and without chemical treatment (NCT). The interaction levels of inclusion of the byproduct of cashew versus chemical treatments was not (P>0.05) for the dry matter intake, consumption of organic matter. No effect was observed (P>0.05) for the intake of dry matter in function of the type of chemical treatment used in the byproduct of cashew. There was no effect of interaction (P0.05). The inclusion of the byproduct of cashew did not influence the behavioral parameters, intake and digestibility of the diets of sheep, being recommended to use up to the level of 21%

Acceptability Of An Alimentary Supplement Of Whey-protein Concentrate And Tgf- β In Patients With Crohn's Disease.

The objective of this study was to evaluate the acceptability of an alimentary supplement of bovine whey-protein concentrate (WPC) and TGF- β , unavailable commercially, by patients with Crohn's disease (CD) and determine the chemical composition, solubility, and total amino acids content. The supplement was diluted in water, and an acceptance test was done to evaluate the aroma, flavour, and viscosity of the product using facial hedonic scale (nine-point scale), applied on 54 CD patients. The supplement composition indicated 73.3% protein, 10.5% fat, 2.2% ash, 6.3% water, and 7.7% carbohydrate. The supplement is presented as a good protein source and high content of essential amino acids. The average acceptance for all the attributes was between 5.0 and 6.0, and the flavour was mainly associated with soybean/grain, sour milk, and sweet/vanilla flavour. The results indicated that the supplement provided important nutritional properties for CD patients; however, for a large number of individuals to be encouraged to perform supplementation, it is essential to improve the sensory quality of the product. In order to do so, additional research is necessary to prevent the formation of volatiles which cause off-flavours or to mask undesirable aromas/flavours found in it.201394786

A qualitative analysis on what Brazilian psychiatrists expect from current diagnostic classifications

INTRODUCTION: The objective of the present study was to analyze the qualitative answers of an anonymous standardized survey including qualitative and quantitative questions about the Brazilian psychiatrists' perceptions on their use of the multiaxial diagnostic systems ICD-10 and DSM-IV and about their expectations regarding future revisions of these classifications (ICD-11 and DSM-V). METHODS: The questionnaire, elaborated by Graham Mellsop (New Zealand), was translated into Portuguese and sent through mail to 1,050 psychiatrists affiliated to the Brazilian Psychiatry Association. The quantitative analysis is presented elsewhere. RESULTS: One hundred and sixty questionnaires returned (15.2%). From these, 71.1% of the open questions where answered. The most needed and/or desirable qualities in a psychiatric classification were found to be: simplicity, clarity of criteria, objectivity, comprehensibility, reliability, and ease to use. Axis I of the ICD-10 was reported to be the most used due to its instrumental character in addition to being the official classification also for legal and bureaucratic purposes. The DSM-IV was also used in the everyday practice, mostly for education and research purposes, by psychiatrists with academic affiliations. The less frequent use of the multiaxial systems was explained by the lack of training and familiarity, the overload of information and by the fact they are not mandatory. Based on the respondents' answers, we concluded that some diagnostic categories must be revised, such as: mental retardation, eating disorders, personality disorders, sleeping disorders, child and adolescent disorders, affective, and schizoaffective disorders. CONCLUSION: This material offers a systematic overview of the psychiatrists' opinions and expectations concerning the diagnostic instruments used in their daily practice.INTRODUÇÃO: Pretende-se analisar o perfil de respostas qualitativas a um questionário padronizado anônimo, com itens abertos e fechados, sobre a percepção dos psiquiatras brasileiros acerca do uso dos sistemas diagnósticos multiaxiais CID-10 e DSM-IV e de suas expectativas quanto às próximas revisões (CID-11 e DSM-V). MÉTODO: O questionário, elaborado por Graham Mellsop (Nova Zelândia), foi traduzido e enviado para 1.050 psiquiatras afiliados à Associação Brasileira de Psiquiatria. RESULTADOS: Retornaram 160 questionários (15,2%). Nestes, 71,1% das questões abertas foram respondidas. As principais qualidades julgadas necessárias ou desejadas em uma classificação psiquiátrica foram: simplicidade, clareza de critérios, objetividade, compreensibilidade, confiabilidade e facilidade de uso. O eixo I da CID-10 foi citado como o mais utilizado pelo caráter instrumental e pelo fato de ser a classificação oficial, inclusive para fins burocráticos e legais. O DSM-IV também é bastante utilizado no cotidiano, sobretudo para ensino e pesquisa, por psiquiatras com afiliações acadêmicas. O uso menos frequente de sistemas multiaxiais foi justificado pela falta de treino e de familiaridade, pela sobrecarga de informações e pelo fato de não serem obrigatórios. Avaliou-se que algumas categorias diagnósticas, entre outras, devem ser revistas, como: retardo mental, transtornos alimentares, de personalidade, do sono, da infância e adolescência, quadros ansiosos, afetivos, esquizoafetivos. CONCLUSÃO: O material fornece um panorama sobre as opiniões e expectativas dos psiquiatras a respeito dos instrumentos diagnósticos dos quais se servem ativamente em sua prática diária e cujas revisões estão em pleno processo de elaboração.11211