Tax Reforms and Network Effects

This paper investigates the effects of a tax reform that eliminates tax rate heterogeneity and cumulative taxation using a general equilibrium model with multiple sectors with market power. Industries are connected through input-output linkages, and changes in taxation are not confined within industries. We calibrate the model to Brazil, a country with a highly distorted tax system. The revenue-neutral tax reform generates gains of 7.8% of GDP and 1.9% of welfare. Just eliminating VAT rate dispersion leads to a 5.9% increase in GDP. Due to propagation effects, in 10 sectors direct taxes increased but output and profits did not fall

PERDA DE TERRITÓRIOS DE PESCA DA COLÔNIA DE PESCADORES Z-57 NA VOLTA GRANDE DO XINGU

Este trabalho buscou fazer uma investigação sobre os problemas enfrentados pelos pescadores artesanaisapós a implantação da Usina Hidrelétrica de Belo Monte no município de Altamira-PA, adentrando nahistória deste empreendimento, dos pescadores da colônia Z-57 e como a geografia busca reforçar aquestão de território e espaço na questão pesqueira. O projeto hidrelétrico trouxe grandes transformaçõespara esta classe de pescadores, que teve seu modo de vida transformado com a perda de territóriorotineiro de pesca da Volta Grande do Xingu, diminuição de espécies de peixe, não reconhecimentocomo atingido e realocação de sua moradia para novos bairros chamados RUC (Reassentamento UrbanoColetivo) que fica distante do rio e do centro da cidade, trazendo problemas socioeconômicos.PALAVRAS-CHAVE: Território Pesqueiro; atingidos por Barragens; Pescadores Artesanais

The importance of phenotyping legumes at multiple levels in order to mitigate climate change scenarios and help address sustainable development goals

info:eu-repo/semantics/publishedVersio

Angioid streaks: fundoscopic analysis of 317 cases

OBJETIVO: Avaliar a presença de neovascularização de coróide (NVC) e suas seqüelas em pacientes portadores de estrias angióides (EA). MÉTODOS: Foram analisados retrospectivamente os prontuários de pacientes atendidos no Instituto Suel Abujamra, São Paulo (SP), Brasil, de 1976 a 2006. Considerou-se a idade, cor da pele, queixas na primeira consulta, acuidade visual e aspecto fundoscópico com especial atenção a lesões disciformes por NVC sub-retinianas ativas ou cicatrizadas. RESULTADOS: Dos 317 pacientes estudados, 163 (51,5%) eram homens. A média de idade era de 57 anos com desvio-padrão de 12,4 anos, mínimo de 11 e máximo de 91 anos. Quanto a cor da pele, 209 (66,2%) eram brancos, 91 (29,0%) amarelos,11 (3,7%) negros, e 3 (1,1%) pardos. As EA eram bilaterais em todos os pacientes, e de 631 olhos pesquisados, 348 (55,1%) tinham EA de coloração marrom, 153 (24,2%) cinza e 124 (19,6%) marrom-avermelhada. No momento do diagnóstico, as acuidades visuais medidas na tabela de Snellen foram piores que 20/200 em 40,4% dos olhos. Comprovou-se a ausência de NVC em 103 (32,5%) pacientes. As lesões NVC unilaterais estavam presentes em 112 (35,3%) e bilaterais em 99 (31,2%). Quanto à localização, 242 (74,3%) eram maculares, 45 (13,8%) extra-maculares e 38 (11,7%) mistas. CONCLUSÃO: As EA são importante causa de cegueira legal e podem passar despercebidas no exame oftalmológico de rotina quando não apresentam lesões maculares disciformes ativas ou cicatrizadas. A importância deste estudo é o expressivo número de casos e alertar os oftalmologistas quanto à necessidade de um exame fundoscópico minucioso, a fim de monitorá-las, diagnosticar e tratar precocemente a NVC.PURPOSE: To evaluate the presence of choroidal neovascularization (CN) and their sequels in patient bearing angioid streaks (AE). METHODS: Case records of patients assisted from 1976 to 2006 at the Instituto Suel Abujamra located in the city of São Paulo, Brazil, were analyzed retrospectively. Age, skin color; patient complaints at the first evaluation, visual acuity, fundoscopic aspects with special attention to disciform lesions to active or scarred subretinal CN were considered. RESULTS: Among the 317 studied patients, 163 (51.5%) were men. The average age was 57, with standard deviation of 12.4 years, minimum 11 and maximum 91 years. Regarding skin color, 209 (66.2%) were white, 91 (29.0%) were yellow, 11 (3.7%) were black, and 3 (1.1%) were mulatto. AE were bilateral in all patients; of 631 researched eyes, 348 (55.1%) had brown color AE, in 153 (24.2%) they were gray and in 124 (19.6%) reddish brown. Upon diagnosis, visual acuities measured with the Snellen chart were worse than 20/200 in 40.4% of the eyes. CN absence was proven in 103 (32.5%) patients. The unilateral lesions were present in 112 (35.3%) and bilateral lesions were present in 99 (31.2%). Regarding location, 242 (74.3%) were macular, 45 (13.8%) were extramacular and 38 (11.7%) were both macular and extramacular. CONCLUSION: AE are an important cause of legal blindness and can be easily bypassed in an ophthalmic routine examination in the absence of active or disciform neovascular lesions. The expressive number of these cases brings us to the importance of this study. It highlights the need for a meticulous fundoscopic examination in order to improve diagnoses of the disease and early treatment of CN

Artificial substrates as sampling devices for marine epibenthic fauna: A quest for standardization

In temperate regions, macroalgae are naturally abundant habitat builders for many organisms of ecological and economic importance. Hence, macroalgae are good targets for monitoring studies based on colonization processes as, through them, it is possible to sample the epifauna that uses them as habitat. Nevertheless, macroalgae collection may not be sustainable, can compromise the survival of the target macroalgae populations and destroy fragile or threatened communities.The search for an adequate procedure that can overcome the problems related to destructive quantitative sampling of the epifauna associated with macroalgae and the development of a methodology that can be used for comparative macrofauna monitoring, regardless of the location, were the motivations for this study. The evaluation of the mobile epifauna associated with Artificial Substrates (AS) with different degrees of complexity and natural subtidal macroalgae was implemented, as a means to evaluate the viability of AS as an alternative approach for epifauna monitoring.Cystoseira baccata and Halidrys siliquosa were chosen as natural macroalgae. The hypotheses tested were (1) macroalgae and AS with similar structure will support similar assemblages of mobile epifauna; (2) different complexity AS will shelter different assemblages of mobile epifauna. The results obtained after 3 and 6 months showed that AS and macroalgae, both with similar structure, supported different assemblages of mobile epifauna, differing also when the time factor is considered. Moreover, different complexity AS supported different epifaunal assemblages. Our results also show that a period of colonization of 3 months was enough to accurately discriminate locations but the 3 additional months reinforce these differences and provide more coherent results with the species colonizing natural macroalgae in both locations studied. Hence, AS could be used as a valid, replicable, standard and representative alternative tool for monitoring studies.The present study was cofinanced by NextSea: Next generation monitoring of coastal ecosystems in a scenario of global change (operation NORTE-01-0145-FEDER-000032) and by FSE: Fundo Social Europeu, Portugal through NORTE 2020. Diego CarreiraFlores was supported by a PhD Fellowship (BD/Do*Mar/1010/2016) do Programa de Ciencia, Tecnologia e Gestao Marinha (Do*Mar), Portugal, operation number NORTE-08-5369-FSE-000039. This work was also supported by the strategic programme UID/BIA/04050/2019 funded by national funds through the FCT I.P, Portugal

Assessing the seasonal and spatial dynamics of zooplankton through DNA metabarcoding in a temperate estuary

Zooplankton are key components of estuarine trophic networks. However, routine monitoring is hindered by the difficulty of morphology-based identification. DNA-based methods allow us to circumvent some of these hurdles, providing precise species identifications regardless of the taxonomic expertise of the investigator or the developmental stage of the specimens. However, the process is dependent on the completeness of the reference libraries. In this study, we sought to evaluate the potential of DNA metabarcoding to assess the seasonal (summer, autumn, and early spring) and spatial dynamics of zooplankton (four locations spanning ca. 6 km) in the Lima estuary (NW Portugal). Two genetic markers were used: the cytochrome c oxidase subunit I and the V4 hypervariable region of the ribosomal 18S rRNA genes. Overall, 327 species were recovered, and both markers displayed minute overlap (7% were detected with both markers). Species richness, composition, and taxonomic distinctness were majorly influenced by the season, with a declining tendency from summer (highest number of exclusive species, n = 74) to spring. Second to season, the taxa composition was influenced by spatial variation where the most downstream site displayed the highest number of exclusive species, n = 53. A total of 16 non-indigenous species were detected using metabarcoding, but only one (Austrominus modestus) has been documented out in the estuary. In conclusion, both the seasonal and spatial gradients influenced the recovered richness, composition, and taxonomic distinctness, confirming the great aptitude of DNA metabarcoding for providing higher density monitoring and shedding new light on the composition and dynamics of complex zooplankton communities.FCT -Fundação para a Ciência e a Tecnologia(undefined

Identificação de conceitos e técnicas contábeis utilizadas por docentes de contabilidade em Governador Valadares - MG

Objetivo: O objetivo do presente estudo consiste em identificar a utilização dos conceitos e técnicas contábeis na gestão do patrimônio pessoal pelos docentes da área atuantes no município de Governador Valadares-MG. Metodologia: Para isso, foi realizado um estudo aplicando questionários (survey) para docentes em quatro instituições de ensino superior na cidade. Foi levantado uma população de 48 profissionais, com retorno de 37 respostas. Os dados coletados foram tabulados por meio de uma matriz no Microsoft Excel e as questões fechadas foram codificadas e exportados para o software estatístico Statistical Package for the Social Sciences (SPSS). Por fim, foram geradas tabelas de frequência, que proporcionaram uma análise descritiva. Resultados: As práticas mais utilizadas são a elaboração do Orçamento Pessoal e o acompanhamento dos Fluxos de Caixa. Embora as práticas contábeis não sejam aplicadas em sua totalidade, os docentes se mostraram bastante prudentes na gestão das suas finanças, evitando o endividamento e influenciando seus familiares a seguirem o exemplo. Contribuições do Estudo: O estudo contribui por demonstrar que o ensino sobre contabilidade pessoal nas instituições investigadas é escasso, bem como a literatura existente pouco explora essa temática e mais da metade dos docentes, mesmo sabedores do assunto, não utiliza as demonstrações contábeis no seu dia a dia. Assim, colabora por difundir a sua importância, e abre o caminho ao sugerir novas pesquisas e incentiva as organizações de ensino a incluir o tema em sua grade curricular