Regimes tributários para a apuração do Imposto de Renda Pessoa Jurídica: uma análise comparativa aplicada à empresa hoteleira Alfa

TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisO presente estudo pretendeu evidenciar que a adoção de um planejamento tributário, juntamente com o planejamento financeiro, vem a ser uma ferramenta imprescindível para o alcance e manutenção de bons resultados das empresas, auxiliando na tomada de decisão pela escolha do regime de tributação do IRPJ, para o(s) próximo(s) exercício(s), que proporcionará uma menor carga tributária sobre os resultados das empresas. Num estudo de caso de uma empresa hoteleira, domiciliada no município de Florianópolis, denominada de Alfa, utilizado os resultados projetados (orçados) para o exercício de 2006, apurou-se os valores a pagar do IRPJ e da CSLL em cada regime de tributação (Lucro Real Anual, Lucro Real Trimestral e Lucro Presumido) e, após análise comparativa, foi possível identificar o Lucro Real Anual como sendo a melhor opção para a empresa hoteleira Alfa, no exercício de 2006

Basal and inducible anti-inflammatory epoxygenase activity in endothelial cells

The roles of CYP lipid-metabolizing pathways in endothelial cells are poorly understood. Human endothelial cells expressed CYP2J2 and soluble epoxide hydrolase (sEH) mRNA and protein. The TLR-4 agonist LPS (1 μg/ml; 24 h) induced CYP2J2 but not sEH mRNA and protein. LC–MS/MS analysis of the stable commonly used human endothelial cell line EA.Hy926 showed active epoxygenase and epoxide hydrolase activity: with arachidonic acid (stable epoxide products 5,6-DHET, and 14,15-DHET), linoleic acid (9,10-EPOME and 12,13-EPOME and their stable epoxide hydrolase products 9,10-DHOME and 12,13-DHOME), docosahexaenoic acid (stable epoxide hydrolase product 19,20-DiHDPA) and eicosapentaenoic acid (stable epoxide hydrolase product 17,18-DHET) being formed. Inhibition of epoxygenases using either SKF525A or MS-PPOH induced TNFα release, but did not affect LPS, IL-1β, or phorbol-12-myristate-13-acetate (PMA)-induced TNFα release. In contrast, inhibition of soluble epoxide hydrolase by AUDA or TPPU inhibited basal, LPS, IL-1β and PMA induced TNFα release, and LPS-induced NFκB p65 nuclear translocation. In conclusion, human endothelial cells contain a TLR-4 regulated epoxygenase CYP2J2 and metabolize linoleic acid > eicosapentaenoic acid > arachidonic acid > docosahexaenoic acid to products with anti-inflammatory activity

Les merveilles de la céramique : ou l`art de façonner et décorer les vases en terre cuite, faience, grès et porcelaine depuis les temps antiques jusqu`à nos jours

Vol. 1 Orient. Premier partie. Contenant 55 vignetes sur bois / par H. Catenacci. -- Vol. 2 : Occident. Deuxième partie . Antiquité, Moyen Age et Renaissance. Contenant 221 vignettes sur bois/ par J. Jacquemart. --Vol. 3. Occident (temps modernes). Contenant 49 vignettes sur bois et 833 monogrammes / par J. JacquemartCopia digital. Madrid : Ministerio de Educación, Cultura y Deporte. Subdirección General de Coordinación Bibliotecaria, 201

Rapidly Acquired Resistance to EGFR Tyrosine Kinase Inhibitors in NSCLC Cell Lines through De-Repression of FGFR2 and FGFR3 Expression

Despite initial and sometimes dramatic responses of specific NSCLC tumors to EGFR TKIs, nearly all will develop resistance and relapse. Gene expression analysis of NSCLC cell lines treated with the EGFR TKI, gefitinib, revealed increased levels of FGFR2 and FGFR3 mRNA. Analysis of gefitinib action on a larger panel of NSCLC cell lines verified that FGFR2 and FGFR3 expression is increased at the mRNA and protein level in NSCLC cell lines in which the EGFR is dominant for growth signaling, but not in cell lines where EGFR signaling is absent. A luciferase reporter containing 2.5 kilobases of fgfr2 5′ flanking sequence was activated after gefitinib treatment, indicating transcriptional regulation as a contributing mechanism controlling increased FGFR2 expression. Induction of FGFR2 and FGFR3 protein as well as fgfr2-luc activity was also observed with Erbitux, an EGFR-specific monoclonal antibody. Moreover, inhibitors of c-Src and MEK stimulated fgfr2-luc activity to a similar degree as gefitinib, suggesting that these pathways may mediate EGFR-dependent repression of FGFR2 and FGFR3. Importantly, our studies demonstrate that EGFR TKI-induced FGFR2 and FGFR3 are capable of mediating FGF2 and FGF7 stimulated ERK activation as well as FGF-stimulated transformed growth in the setting of EGFR TKIs. In conclusion, this study highlights EGFR TKI-induced FGFR2 and FGFR3 signaling as a novel and rapid mechanism of acquired resistance to EGFR TKIs and suggests that treatment of NSCLC patients with combinations of EGFR and FGFR specific TKIs may be a strategy to enhance efficacy of single EGFR inhibitors

Synthesis of Li 2 Ni 2 (MoO 4) 3 as a high-performance positive electrode for asymmetric supercapacitors

A NASICON-type compound, Li2Ni2(MoO4)3 was successfully synthesized via a combustion method. The as-synthesized Li2Ni2(MoO4)3 is fiber-like grains with an average length of 1–2 μm. As an electrode for pseudocapacitors, in 2 M LiOH, its specific capacitance reached 1137 F g−1 and 717 F g−1 at current density of 1 A g−1 and 20 A g−1 respectively, exhibiting 63% capacity retention. Moreover, in asymmetric supercapacitors with an activated carbon electrode as the negative electrode, the energy density of 36.5 W h kg−1 was obtained at the average power density of 420 W kg−1. The fabricated asymmetric supercapacitor also exhibited good electrochemical stability, specifically, the specific capacitance was retained at 68% of the initial value even after 10 000 cycles at 2 A g−1. These observations suggest that the prepared Li2Ni2(MoO4)3 is a prospective candidate for high-performance supercapacitors

Endothelium-derived Vasoactive Factors and Hypertension: Possible Roles in Pathogenesis and as Treatment Targets

Endothelial cells regulate vascular tone by releasing various contracting and relaxing factors including nitric oxide (NO), arachidonic acid metabolites (derived from cyclooxygenases, lipoxygenases, and cytochrome P450 monooxygenases), reactive oxygen species, and vasoactive peptides. Additionally, another pathway associated with the hyperpolarization of the underlying smooth muscle cells plays a predominant role in resistance arteries. Endothelial dysfunction is a multifaceted disorder, which has been associated with hypertension of diverse etiologies, involving not only alterations of the L-arginine NO-synthase–soluble guanylyl cyclase pathway but also reduced endothelium-dependent hyperpolarizations and enhanced production of contracting factors, particularly vasoconstrictor prostanoids. This brief review highlights these different endothelial pathways as potential drug targets for novel treatments in hypertension and the associated endothelial dysfunction and end-organ damage

High-Performance Flexible Quasi-Solid-State Supercapacitors Realized by Molybdenum Dioxide@Nitrogen-Doped Carbon and Copper Cobalt Sulfide Tubular Nanostructures

Flexible quasi‐/all‐solid‐state supercapacitors have elicited scientific attention to fulfill the explosive demand for portable and wearable electronic devices. However, the use of electrode materials faces several challenges, such as intrinsically slow kinetics and volume change upon cycling, which impede the energy output and electrochemical stability. This study presents well‐aligned molybdenum dioxide@nitrogen‐doped carbon (MoO2@NC) and copper cobalt sulfide (CuCo2S4) tubular nanostructures grown on flexible carbon fiber for use as electrode materials in supercapacitors. Benefiting from the chemically stable interfaces, affluent active sites, and efficient 1D electron transport, the MoO2@NC and CuCo2S4 nanostructures integrated on conductive substrates deliver excellent electrochemical performance. A flexible quasi‐solid‐state asymmetric supercapacitor composed of MoO2@NC as the negative electrode and CuCo2S4 as the positive electrode achieves an ultrahigh energy density of 65.1 W h kg−1 at a power density of 800 W kg−1 and retains a favorable energy density of 27.6 W h kg−1 at an ultrahigh power density of 12.8 kW kg−1. Moreover, it demonstrates good cycling performance with 90.6% capacitance retention after 5000 cycles and excellent mechanical flexibility by enabling 92.2% capacitance retention after 2000 bending cycles. This study provides an effective strategy to develop electrode materials with superior electrochemical performance for flexible supercapacitors