Finalidade da tributação dos proventos inerentes de fundos imobiliários e de empresas de capital aberto: uma análise crítica acerca da tributação dos dividendos, juros sobre capital próprio e ganhos de capital

This undergratuate thesis seeks to carefully studie the taxation of dividends, interest on equity and capital gains. This study finds its justification in the need for taxation by the Federal Government of Brasil, which due to the economic scenario shaken by covid-19, intends to change the tax regime of the subject studied. Therefore, considering the principles and concepts of Tax Law, the undergratuate thesis analyzes the current Brazilian tax regime, confronts it with the international scope and investigates any intended changes, all through a theoretical and technical perspective, aiming to conclude on the subject in a reasoned manner. The theoretical framework adopted is the neoconstitutionalist approach, while the selected methodology is the critical-dialectical method. The results of the undergratuate thesis were the following: Dividends, interest on equity and capital gains were classified as a kind of income therefore, considering the Brazilian and international legislation on the matter, as well as taking into account the stipulated theoretical point of view and, fundamentally analyzed, the Proposed Bill nº 2.337 (BRASIL, 2021), conclusions were drawn regarding the purpose of taxation, enabling criticism to be constructed and suggestions were made regarding these bonuses arising from the stock market.A presente monografia busca analisar criteriosamente a tributação dos dividendos, juros sobre capital próprio e ganhos de capital. Esse estudo encontra sua justificativa na necessidade de arrecadação por parte do Governo Federal, que em virtude do cenário econômico abalado pelo covid-19, pretende alterar o regime tributário da matéria estudada. Por isso, com vista de princípios e conceitos do Direito Tributário, esta monografia analisa o atual regime fiscal brasileiro, confronta-o com o âmbito internacional e analisa as eventuais alterações pretendidas, tudo mediante um prisma teórico e técnico objetivando concluir fundamentadamente sobre o tema. O marco teórico adotado é a vertente neoconstitucionalista, ao passo que a metodologia selecionada é o método crítico-dialético. Os resultados da monografia foram no seguinte sentido: foram enquadrados os dividendos, juros sobre capital próprio e ganhos de capital como espécie de renda e assim, considerando a legislação brasileira e internacional acerca da matéria, bem como tendo em conta o ponto de vista teórico estipulado e, fundamentalmente analisado Projeto de Lei nº 2.337 (BRASIL, 2021), foram tecidas conclusões relativas à finalidade da tributação, possibilitando críticas e sugestões no regime desses bônus advindos do mercado de valores mobiliários

The Physcomitrella patens unique alpha-dioxygenase participates in both developmental processes and defense responses

[Background] Plant α-dioxygenases catalyze the incorporation of molecular oxygen into polyunsaturated fatty acids leading to the formation of oxylipins. In flowering plants, two main groups of α-DOXs have been described. While the α-DOX1 isoforms are mainly involved in defense responses against microbial infection and herbivores, the α-DOX2 isoforms are mostly related to development. To gain insight into the roles played by these enzymes during land plant evolution, we performed biochemical, genetic and molecular analyses to examine the function of the single copy moss Physcomitrella patens α-DOX (Ppα-DOX) in development and defense against pathogens.[Results] Recombinant Ppα-DOX protein catalyzed the conversion of fatty acids into 2-hydroperoxy derivatives with a substrate preference for α-linolenic, linoleic and palmitic acids. Ppα-DOX is expressed during development in tips of young protonemal filaments with maximum expression levels in mitotically active undifferentiated apical cells. In leafy gametophores, Ppα-DOX is expressed in auxin producing tissues, including rhizoid and axillary hairs. Ppα-DOX transcript levels and Ppα-DOX activity increased in moss tissues infected with Botrytis cinerea or treated with Pectobacterium carotovorum elicitors. In B. cinerea infected leaves, Ppα-DOX-GUS proteins accumulated in cells surrounding infected cells, suggesting a protective mechanism. Targeted disruption of Ppα-DOX did not cause a visible developmental alteration and did not compromise the defense response. However, overexpressing Ppα-DOX, or incubating wild-type tissues with Ppα-DOX-derived oxylipins, principally the aldehyde heptadecatrienal, resulted in smaller moss colonies with less protonemal tissues, due to a reduction of caulonemal filament growth and a reduction of chloronemal cell size compared with normal tissues. In addition, Ppα-DOX overexpression and treatments with Ppα-DOX-derived oxylipins reduced cellular damage caused by elicitors of P. carotovorum.[Conclusions] Our study shows that the unique α-DOX of the primitive land plant P. patens, although apparently not crucial, participates both in development and in the defense response against pathogens, suggesting that α-DOXs from flowering plants could have originated by duplication and successive functional diversification after the divergence from bryophytes.This work was supported by Agencia Nacional de Investigación e Innovación (ANII) [grants FCE2007_376, FCE2011_6095, fellowships BE_POS_2009_726 (A. Castro) and BE_POS_2010_2533 (L. Machado)], UdelaR Uruguay/CSIC Spain (Joint project), the Swedish Research Council, and Programa de Desarrollo de las Ciencias Básicas (PEDECIBA) Uruguay. The Ppα-DOX cDNA was obtained from the RIKEN Biological Research Center, Tsukuba, Japan

CALDO DE CANA CONSUMIDO EM VIAS PÚBLICAS – UMA REVISÃO

O Brasil e o maior produtor de cana de açúcar, caldo de cana ou garapa é uma bebida energética, não alcoólica e é um meio favorável para o crescimento de microrganismos, mas a maior contaminação parece originar-se dos processos envolvidos em sua produção. Um dos grandes problemas observado na comercialização do caldo-de-cana é não haver disponibilidade de água corrente para a lavagem de utensílios e a higiene das mãos. Para a prevenção das doenças de origem alimentar são preconizadas a educação e a formação dos operadores que trabalham em serviços de alimentação, pois se considera primordial a incorporação de práticas voltadas para o controle de qualidade e a segurança do alimento. O presente trabalho teve como objetivos obter informações através de análises bibliográficas sobre as condições do comércio de caldo de cana em vias públicas e avaliar os riscos de consumo pela população

Atenção à saúde do trabalhador na atenção primária à saúde: uma revisão integrativa da literatura / Attention to worker health in primary health care: an integrative literature review

Objetivo: Sintetizar as informações acerca da trajetória da saúde do trabalhador e as dificuldades encontradas na efetivação da Política Nacional de Saúde do Trabalhador e da Trabalhadora no contexto da Atenção Primaria à Saúde. Metodologia: Estudo do tipo revisão integrativa. Os artigos foram encontrados nas bases de dados da BIREME, utilizando os seguintes descritores: Saúde do trabalhador; Promoção da saúde; Atenção Primária à saúde Resultados: Depois do refinamento, a amostra final desta revisão foi constituída por 14 artigos. A análise dos artigos aponta que (85,7%) dos estudos foram produzidos no Brasil, os outros países que compuseram a avaliação foram Canadá e Espanha (14,3%). Os periódicos que compõem a base foram predominantes da área de Saúde Coletiva (64,2%) seguido das revistas da área da Enfermagem (14,1%), de Medicina (14,1%) e de Ciência (7,6%). Conclusão: A promoção da saúde ainda é vista de forma desconectada no quesito saúde do trabalhador, sendo assim, na grande maioria dos artigos encontramos os temas (Saúde do trabalhador; Promoção à saúde e Atenção Primária) analisados isoladamente. Esses achados mostram que as políticas públicas trabalham de forma fragmentada e curativa. Outro agravante na questão saúde do trabalhador é a insuficiência nos estudos que utilizam a atenção primária como importante papel no cuidado dos trabalhadores. Acatar a questão saúde do trabalhador é uma condição primordial no processo de construção de uma sociedade. Novamente, as mudanças no modelo de atenção devem ser capazes de responder e atender adequadamente às necessidades de saúde da população, envolvendo a gestão nas discussões e formulação de estratégias eficazes para efetivação da PNST. 

Mortality from gastrointestinal congenital anomalies at 264 hospitals in 74 low-income, middle-income, and high-income countries: a multicentre, international, prospective cohort study

Summary Background Congenital anomalies are the fifth leading cause of mortality in children younger than 5 years globally. Many gastrointestinal congenital anomalies are fatal without timely access to neonatal surgical care, but few studies have been done on these conditions in low-income and middle-income countries (LMICs). We compared outcomes of the seven most common gastrointestinal congenital anomalies in low-income, middle-income, and high-income countries globally, and identified factors associated with mortality. Methods We did a multicentre, international prospective cohort study of patients younger than 16 years, presenting to hospital for the first time with oesophageal atresia, congenital diaphragmatic hernia, intestinal atresia, gastroschisis, exomphalos, anorectal malformation, and Hirschsprung’s disease. Recruitment was of consecutive patients for a minimum of 1 month between October, 2018, and April, 2019. We collected data on patient demographics, clinical status, interventions, and outcomes using the REDCap platform. Patients were followed up for 30 days after primary intervention, or 30 days after admission if they did not receive an intervention. The primary outcome was all-cause, in-hospital mortality for all conditions combined and each condition individually, stratified by country income status. We did a complete case analysis. Findings We included 3849 patients with 3975 study conditions (560 with oesophageal atresia, 448 with congenital diaphragmatic hernia, 681 with intestinal atresia, 453 with gastroschisis, 325 with exomphalos, 991 with anorectal malformation, and 517 with Hirschsprung’s disease) from 264 hospitals (89 in high-income countries, 166 in middleincome countries, and nine in low-income countries) in 74 countries. Of the 3849 patients, 2231 (58·0%) were male. Median gestational age at birth was 38 weeks (IQR 36–39) and median bodyweight at presentation was 2·8 kg (2·3–3·3). Mortality among all patients was 37 (39·8%) of 93 in low-income countries, 583 (20·4%) of 2860 in middle-income countries, and 50 (5·6%) of 896 in high-income countries (p<0·0001 between all country income groups). Gastroschisis had the greatest difference in mortality between country income strata (nine [90·0%] of ten in lowincome countries, 97 [31·9%] of 304 in middle-income countries, and two [1·4%] of 139 in high-income countries; p≤0·0001 between all country income groups). Factors significantly associated with higher mortality for all patients combined included country income status (low-income vs high-income countries, risk ratio 2·78 [95% CI 1·88–4·11], p<0·0001; middle-income vs high-income countries, 2·11 [1·59–2·79], p<0·0001), sepsis at presentation (1·20 [1·04–1·40], p=0·016), higher American Society of Anesthesiologists (ASA) score at primary intervention (ASA 4–5 vs ASA 1–2, 1·82 [1·40–2·35], p<0·0001; ASA 3 vs ASA 1–2, 1·58, [1·30–1·92], p<0·0001]), surgical safety checklist not used (1·39 [1·02–1·90], p=0·035), and ventilation or parenteral nutrition unavailable when needed (ventilation 1·96, [1·41–2·71], p=0·0001; parenteral nutrition 1·35, [1·05–1·74], p=0·018). Administration of parenteral nutrition (0·61, [0·47–0·79], p=0·0002) and use of a peripherally inserted central catheter (0·65 [0·50–0·86], p=0·0024) or percutaneous central line (0·69 [0·48–1·00], p=0·049) were associated with lower mortality. Interpretation Unacceptable differences in mortality exist for gastrointestinal congenital anomalies between lowincome, middle-income, and high-income countries. Improving access to quality neonatal surgical care in LMICs will be vital to achieve Sustainable Development Goal 3.2 of ending preventable deaths in neonates and children younger than 5 years by 2030

Análisis funcional de la Dioxigenasa del musgo Physcomitrella patens durante el desarrollo y en respuesta a patógenos

Tribunal: Dra. Susana Castro, Dra. Ana Ramón y Dra. Sabina Vidal.Orientadora: Dra. Inés Ponce de Leó