Chemical waste risk reduction and environmental impact generated by laboratory activities in research and teaching institutions

The environmental impact caused by teaching and research with regard to chemical waste is of increasing concern, and attempts to solve the issue are being made. Education and research-related institutions, in most laboratory and non-laboratory activities, contribute to the generation of small quantities of waste, many of them highly toxic. Of this waste, some is listed by government agencies who are concerned about environmental pollution: disposal of acids, metals, solvents, chemicals and toxicity of selected products of synthesis, whose toxicity is often unknown. This article presents an assessment of the problem and identifies possible solutions, indicating pertinent laws, directives and guidelines; examples of institutions that have implemented protocols in order to minimize the generation of waste; harmonization of procedures for waste management and waste minimization procedures such as reduction, reuse and recycling of chemicals.O impacto ambiental acarretado por atividades de pesquisa e ensino no que se refere aos resíduos químicos vem sendo cada vez mais discutido e tentativas de solucionar a questão vêm sendo apresentadas. As instituições de ensino e pesquisa, em quase todas as atividades e não somente as laboratoriais, contribuem para a geração de pequenas quantidades de resíduos, muitos deles altamente tóxicos. Destes, alguns constam em listas de agências governamentais que se preocupam com a qualidade do meio ambiente: descartes de ácidos, metais, solventes, agentes químicos de elevada toxicidade e ainda os produtos de síntese, cuja toxicidade é frequentemente desconhecida. Este artigo apresenta uma avaliação do problema identificando possíveis soluções, a partir da apresentação de legislações pertinentes, exemplos de instituições que vêm implantando protocolos que minimizam a geração de resíduos, sistemas de harmonização de processos de gerenciamento de resíduos e procedimentos de minimização de resíduos, como a redução, reutilização e reciclagem dos produtos químicos

Fundo Garantidor Para Investimentos (FGI): garantias como ferramentas para a inclusão financeira dos pequenos negócios brasileiros.

No Brasil, a dificuldade no acesso ao crédito pelos pequenos negócios é uma agrura enfrentada por diversas políticas públicas dispersas e pouco coordenadas. A atividade creditícia desempenha um papel fundamental, com potencial para influir no desenvolvimento econômico. A falta de cobertura das garantias é a base das barreiras enfrentadas pelos pequenos negócios para a obtenção de recursos. A crise financeira de 2008 e a pandemia da Covid-19, em 2020, impactaram gravemente na geração de emprego e na disponibilidade de crédito para o setor privado, especialmente para os pequenos negócios, todavia incentivaram a criatividade dos stakeholdes na busca de soluções que permitissem às MPEs acessar o crédito em condições mais favoráveis. Um dos mecanismos utilizados no enfrentamento dos impactos econômicos destas crises, foi o Fundo Garantidor para Investimentos (FGI). Esta dissertação identificará se o FGI contribuiu para a inclusão financeira dos pequenos negócios do Brasil entre 2009 e 2020. Para alcançar esse objetivo analisou-se o mercado de crédito para microempresas e empresas de pequeno porte, bem como identificou-se o papel do Fundo como ofertante de garantias de crédito para pequenos negócios. A metodologia utilizada foi a análise qualitativa do tipo descritiva, por meio de fontes de pesquisa majoritariamente primárias. A pesquisa valeu-se, também, da coleta de dados por meio de entrevistas semiestruturadas, no modelo formalizado com perguntas abertas e fechadas, com os atores que influenciaram na elaboração, na implementação e na execução da política pública. Os resultados demonstram que, o FGI, como política pública, favoreceu o acesso ao crédito e melhores condições, sendo um importante instrumento para auxiliar os pequenos negócios na obtenção de garantias de crédito. Desde 2009, foram beneficiados 36.717 pequenos negócios com operações garantidas pelo Fundo. Todavia, a fim de obter resultados mais assertivos e representativos é necessária uma concertação das políticas públicas de garantias existentes no Brasil.108 páginasEconomiaGovernançaPolíticas Pública

Correlation between methods of temperament evaluation on confined Angus x Nellore crossbreed steers

The aim of this study was to understand the correlations between the three methods of temperament evaluation on confined beef cattle. The experiment was conducted at the Laboratory of Biometeorology and Ethology of the Faculty of Animal Science and Food Engineering of the University of São Paulo, FZEA/USP, in Pirassununga Campus, State of São Paulo (21°57'12'' South, 47°27'06'' West, 606 meters). One hundred and twenty Angus and Nellore crossbreed male steers with an average of 17 (±2) months of age and 365.4 (±29.97) kg of initial body weight, were finished in a feedlot during 130 days, housed in four pens, with 20 m 2 of free area, 6 m 2 of artificial shade, and 70 cm of linear feeder per animal. Every 28 days the animals were weighed, and at the same time the temperament was assessment by the Crush Score Tests in squeeze chute (CS) assigning a 1-4 score (ranging from non-reactive to very reactive). After, the exit velocity of the animal from the chute was measured, named Flight Speed (FS). The Qualitative Behavior Assessment (QBA) was recorded by the individual observation of the animal in a corral, after exit from the chute, and then describe its body language using a list of six adjectives/indicator categories (motor activity, relaxed, agitated, fearful, attentive and calm), quantified along a 125 mm visual analog scale, which indicates the intensity of each behavioral expression. Specific and trained person made these entire tests. Spearman’s correlations were used to examine the relationship between CS, FS and QBA. The means observed for FS and for CS were 3.28 ±0.083 m.s -1 and 1.96 ±0.058, respectively. There was a negative correlation (p<0.05) between FS and CS (-0.37) and between FS and the QBA categories of motor activity, agitated and fearful with values of -0.48, -0.41 and -0.39, respectively. The correlation results allow us to conclude that animals, which were more reactive to containment during weighing, showed lower flight speed afterwards, but were then more active, agitated and fearful in a corral as evaluated by the QBA

The application of BR-GAAP and US-GAAP: an analysis of the reconciliation of differences in net earnings and book equity of the AMBEV Corporation

O presente estudo examinou o efeito da divulgação de conciliações das diferenças resultantes da aplicação de normas contábeis brasileiras e norte-americanas, para uma melhor compreensão das informações contábeis por parte dos usuários externos. Para dar sustentação ao mesmo, desenvolveu-se um referencial teórico tratando dos objetivos da contabilidade e da informação contábil, dos usuários da contabilidade, das instituições reguladoras das normas contábeis brasileiras e norte-americanas e das diferenças de tratamento contábil resultantes da aplicação dessas normas. A pesquisa realizada pode ser classificada, quanto à abordagem do problema, como qualitativa e, quanto aos objetivos, como descritiva, tendo sido utilizado o método de procedimento comparativo. O objeto de estudo foram os demonstrativos de conciliação do lucro líquido e do patrimônio líquido dos exercícios de 2000, 2001 e 2002 apresentados pela Companhia de Bebidas das Américas (AMBEV) no formulário 20F encaminhado à Securities and Exchange Commission (SEC). A análise realizada permitiu concluir que a companhia conseguiu contribuir, em grande parte, para um melhor entendimento pelos usuários externos das diferenças resultantes da aplicação de normas brasileiras e norte-americanas na elaboração das suas demonstrações contábeis. Palavras-chave: normas contábeis, conciliação, informação contábil.This study examines the effect of the disclosure of the reconciliation of differences resulting from the use of US-GAAP and BR-GAAP. Its aim is to provide a better understanding of accounting information to external users. The study reviews the literature on the objectives of accounting and accounting information, users of accounting, regulating institutions of US and BR-GAAP, and the different accounting treatment resulting from such standards. It can be classified as qualitative in terms of approach and descriptive in terms of objectives. The method employed is the comparative procedure. The object of study are the net earnings and book equity reconciliation statements regarding the years 2000, 2001, and 2002 submitted to the Securities and Exchange Commission (SEC) by Companhia de Bebidas das Américas (AMBEV) according to form 20F. The analysis concludes that the company made a major contribution to a better understanding of the effects of the differences between US-GAAP and BR-GAAP in its financial statements on the part of external users. Key words: GAAP, reconciliation, accounting information

Aplicação das normas contábeis brasileiras e norte-americanas: uma análise da conciliação das diferenças no lucro líquido e no patrimônio líquido da AMBEV

This study examines the effect of the disclosure of the reconciliation of differences resulting from the use of US-GAAP and BR-GAAP. Its aim is to provide a better understanding of accounting information to external users. The study reviews the literature on the objectives of accounting and accounting information, users of accounting, regulating institutions of US and BR-GAAP, and the different accounting treatment resulting from such standards. It can be classified as qualitative in terms of approach and descriptive in terms of objectives. The method employed is the comparative procedure. The object of study are the net earnings and book equity reconciliation statements regarding the years 2000, 2001, and 2002 submitted to the Securities and Exchange Commission (SEC) by Companhia de Bebidas das Américas (AMBEV) according to form 20F. The analysis concludes that the company made a major contribution to a better understanding of the effects of the differences between US-GAAP and BR-GAAP in its financial statements on the part of external users. Key words: GAAP, reconciliation, accounting information.O presente estudo examinou o efeito da divulgação de conciliações das diferenças resultantes da aplicação de normas contábeis brasileiras e norte-americanas, para uma melhor compreensão das informações contábeis por parte dos usuários externos. Para dar sustentação ao mesmo, desenvolveu-se um referencial teórico tratando dos objetivos da contabilidade e da informação contábil, dos usuários da contabilidade, das instituições reguladoras das normas contábeis brasileiras e norte-americanas e das diferenças de tratamento contábil resultantes da aplicação dessas normas. A pesquisa realizada pode ser classificada, quanto à abordagem do problema, como qualitativa e, quanto aos objetivos, como descritiva, tendo sido utilizado o método de procedimento comparativo. O objeto de estudo foram os demonstrativos de conciliação do lucro líquido e do patrimônio líquido dos exercícios de 2000, 2001 e 2002 apresentados pela Companhia de Bebidas das Américas (AMBEV) no formulário 20F encaminhado à Securities and Exchange Commission (SEC). A análise realizada permitiu concluir que a companhia conseguiu contribuir, em grande parte, para um melhor entendimento pelos usuários externos das diferenças resultantes da aplicação de normas brasileiras e norte-americanas na elaboração das suas demonstrações contábeis. Palavras-chave: normas contábeis, conciliação, informação contábil

Fluctuating Asymmetry in Melipona scutellaris (L.) 1811 (Hymenoptera: Apidae) Associated to Stress due to Transportation of Colonies

Transportation to long distances and handling of colonies can affect development and survival conditions of bees. Our study investigated the stress intensity of individuals of Melipona scutellaris Latreille, 1811, due to transportation of colonies to long distances, within the natural range of the species. We used 746 bee workers. The right and left forewings were removed and measured using 15 landmarks in vein insertions. Individuals were divided into four groups: (1) workers collected at the origin site, (2) workers emerged at the place of destination in pupal stage during transportation, (3) workers emerged at the destination site in the 3rd instar of larval stage during transportation, and (4) workers collected after three months of colony establishment at the destination site. The Procrustes ANOVA showed significant results as well as the presence of Fluctuating Asymmetry (FA) in all treatments for the shape of wings (P&lt;0.01). However, in the comparison of groups using the One-Way ANOVA, only workers that emerged at the destination site in the 3rd instar of larval stage during transportation (Group 3) significantly differentiated (P&lt;0.05) from the others, with a higher FA index. The larval stage underwent more stress due to colony transportation. Beekeepers should take good care of colonies during transportation in order to minimize damages to workers to prevent quality loss of services and products offered by bees

Ameloblastic fibro-odontoma : a conservative surgical approach

Ameloblastic fibro-odontoma (AFO) is a rare benign mixed odontogenic tumor that occurs predominantly in children and young adults with no gender predilection and anatomic site, usually appearing as a painless swelling. We present a case of an 11-year-old non-Caucasian boy complaining of large painless isolated swelling in the right mandibular body. Intraoral examination revealed a tumoral mass with cortical bone expansion, covered by normal mucosa measuring 4.0 x 2.0 cm, located on both the lingual and buccal surfaces of the right body of the mandible, with displacement of the neighboring teeth. Panoramic radiography revealed an expansile, radiolucent and well circumscribed lesion with scattered foci of calcified material, which contained several radiopaque bodies of varying sizes and shapes. The provisional diagnoses were odontoma or AFO/ Biopsy confirmed AFO. The patient was treated with conservative surgery. After two years of follow-up, no alteration or recurrence was detected

Pollen morphology of Myrtaceae visited by social bees

This study aimed to characterize species of Myrtaceae belonging to genera already identified in the pollen spectrum of beehive products of social bees, describing pollen grains morphology and correlating with taxonomic differences the species reported in the literature. For each plant species, measurements were made with 25 pollen grains in equatorial view and the polar diameter (PD) and equatorial diameter (ED) were measured. The exine thickness was obtained by measuring 10 pollen grains in polar view at the medium height of mesocolpium. The description of pollen morphology showed that pollen grains of the species are triangular amb, 3-colporates, psilate surface, small to medium size and oblate shape with the P/E ratio ranging from 0.52 to 0.72 µm. The morphological description of Myrtaceae species showed similarity between several characteristics common to pollen grains of this species. The description also allowed separation of nine species studied by size and specific morphological characters with the identification key, which can also be used to study the pollen spectrum of hive products

Estimation of Blast Severity on Rye and Triticale Spikes by Digital Image Analysis

In Brazil, more efficient methods are a necessity for evaluating blast severity on spikes in the breeding programs of rye, triticale, wheat, and barley. The objective of this work was to determine the feasibility of assessing blast severity based on the analysis of digital images of symptomatic rye and triticale spikes. Triticale and rye genotypes were grown to anthesis in pots and were then inoculated with a mixture of Magnaporthe oryzae isolates. Blast severity on the spikes was evaluated visually and after that the spikes were detached and photographed. Blast severity was determined using the program ImageJ to analyze the obtained images. Two methods of image analysis were used: selection of symptomatic areas using a mouse cursor (SCU) and selection of symptomatic areas using image segmentation (SIS). The SCU method was considered the standard reference method for determining the true value of blast severity on spikes. An analysis of variance did not determine any difference among the evaluation methods. The coefficient of determination (R2) obtained from a linear regression analysis between the variables SIS and SCU was 0.615. The obtained data indicate that the evaluation of blast severity on spikes based on image segmentation is feasible and reliable