O enquadramento da tributa??o aut?noma no IRC

Mestrado em Gest?o das Organiza??es : Ramo de Gest?o de Empresas (parceria com a APNOR) na Escola Superior de Tecnologia e Gest?o do Instituto Polit?cnico de Viana do CasteloO objetivo da presente disserta??o foi clarificar conceitos e agregar informa??o relativamente ? origem, ess?ncia, evolu??o, natureza, constitucionalidade, dedutibilidade, impacto nas empresas e import?ncia no sistema fiscal portugu?s, das tributa??es aut?nomas. A investiga??o decorreu analisando opini?o escrita de v?rios autores, jurisprud?ncia de v?rios tribunais e informa??o estat?stica disponibilizada pela Autoridade Tribut?ria e Aduaneira. Apresentamos os factos tribut?veis sujeitos a tributa??es aut?nomas e as suas cada vez mais variadas especificidades. Percebemos a singularidade deste imposto e da sua forma de tributa??o. No entanto, ser? de referir atual consensualidade, no que concerne a aspetos relacionados com a sua natureza, constitucionalidade e n?o dedutibilidade ao lucro tribut?vel. Analisamos a dicotomia que ocorre entre a ess?ncia de norma anti-abuso das tributa??es aut?nomas com a sua fun??o de arrecada??o de receita. As tributa??es aut?nomas tornaram-se um importante contributo para a receita do Or?amento de Estado, assumindo um ?nus cada vez mais relevante no IRC a pagar pelas empresas.The objective of this dissertation was to clarify concepts and add information regarding the origin, essence, evolution, nature, constitutionality, deductibility, impact on companies and importance in the Portuguese tax system, of autonomous taxation. The investigation was carried out by analyzing the written opinion of several authors, the jurisprudence of several courts and statistical information provided by the Tax and Customs Authority. We present the taxable facts subject to autonomous taxation and their increasingly varied specificities. We realize the uniqueness of this tax and its form of taxation. However, the current consensus should be noted, with regard to aspects related to its nature, constitutionality and non-deductibility to taxable profit. We have analyzed the dichotomy that occurs between the essence of the anti-abuse norm of autonomous taxation with its revenue collection function. Autonomous taxation has become an important contribution to the revenue of the State Budget, assuming an increasingly relevant burden on corporate income tax.El objetivo de esta disertaci?n fue aclarar conceptos y agregar informaci?n sobre el origen, esencia, evoluci?n, naturaleza, constitucionalidad, deducibilidad, impacto en las empresas e importancia en el sistema tributario portugu?s, de la tributaci?n aut?noma. La investigaci?n se llev? a cabo analizando la opini?n escrita de varios autores, la jurisprudencia de varios juzgados y la informaci?n estad?stica proporcionada por la Autoridad Tributaria y Aduanera. Presentamos los hechos imponibles sujetos a tributaci?n aut?noma y sus cada vez m?s variadas especificidades. Somos conscientes de la singularidad de este impuesto y su forma de imposici?n. No obstante, cabe destacar el consenso actual, en cuanto a aspectos relacionados con su naturaleza, constitucionalidad y no deducibilidad de la ganancia fiscal. Hemos analizado la dicotom?a que se da entre la esencia de la norma anti-abuso de la tributaci?n aut?noma con su funci?n recaudatoria. La tributaci?n aut?noma se ha convertido en un aporte importante a la recaudaci?n de los Presupuestos del Estado, asumiendo una carga cada vez m?s relevante en el IRC a cargo de las empresas

Ribosome-inactivating and adenine polynucleotide glycosylase activities in Mirabilis jalapa L. tissues.

Several tissues of Mirabilis jalapa L. (Nyctaginaceae) were assayed for inhibition of translation by a rabbit reticulocyte lysate (as a signal of ribosome-inactivating activity) and for adenine DNA glycosylase activity, activities that are both due to the presence of a class of enzymes called ribosome-inactivating proteins (RIPs), currently classified as rRNA N-glycosylases (EC ). These activities were highest in seed; intermediate in flower bud, immature seed, sepal + gynoecium, leaf, and root; and very low in all other tissues. By cation-exchange chromatography, four protein peaks with inhibitory activity on cell-free translation were identified in extracts from seeds, and two proteins were isolated from peaks 1 and 4, all of which have the properties of single-chain type 1 RIP. One is Mirabilis antiviral protein (MAP), so far purified only from roots. The second is a new protein that we propose to call MAP-4. The distribution of MAP and MAP-4 in several tissues was determined with a novel experimental approach based on liquid chromatography/mass spectrometry. The direct enzymatic activity of MAP on several substrates is described here for the first time. MAP depurinated not only rRNA in intact ribosomes, thus inhibiting protein synthesis, but also other polynucleotides such as poly(A), DNA, and tobacco mosaic virus RNA. Autologous DNA was depurinated more extensively than other polynucleotides. Therefore, the enzymatic activity of this protein may be better described as adenine polynucleotide glycosylase activity rather than rRNA N-glycosylase activity. Finally, MAP does not cross-react immunologically with other commonly utilized RIPs

O uso das tecnologias em um curso de extensão sobre voleibol: avaliação pelos participantes

Com o objetivo de avaliar o curso de extensão híbrido “Voleibol, ensino & Pedagogia do Esporte” no que diz respeito a sua estrutura e organização e a relação com as Tecnologias da Informação e Comunicação (TIC), 33 concluintes do curso responderam um questionário com questões fechadas, em escala do tipo-Likert, e dissertativas, caracterizando o estudo como de metodologia mista, sobre quatro tópicos que remetem ao uso das TIC ao longo do processo: a) infraestrutura; b) materiais; c) avaliações; e d) perfil do formador. A maioria dos itens analisados ao longo da escala receberam avaliações positivas e satisfatórias, sendo poucos aqueles com avaliações insatisfatórias, o que pode indicar que o curso de extensão atendeu a proposta prevista. Além disso, entende-se que cursos híbridos, que aliam as TIC com aulas práticas presenciais, são uma alternativa viável para a formação complementar em Educação Física, tanto para graduandos(as) como para profissionais

EXTERNAL CORPORATE GOVERNANCE MECHANISMS: MERGERS AND ACQUISITIONS ON THE BRAZILIAN MARKET

The research aims to answer the following question: What is the effectiveness of mergers and acquisitions in the Brazilian market as external corporate governance mechanism? The main objective of the study is to verify if mergers and acquisitions operations in Brazilian market may act as an external mechanism of corporate governance, replacing managers and, as a consequence of changes in management, improving financial performance. The study is exploratory, qualitative in its approach, supported by documentary research on secondary data concerning an intentional sample of Brazilian companies aiming to identify the effect of M&A operations on the corporate governance structure of the acquired firm and on its financial results. Data obtained on the website of the Brazilian Securities and Exchange Commission (CVM), related to Brazilian M&A operations in the period 2005-2010, were analyzed. Although M&A operations in Brazil were found to have disciplinary nature in our sample of firms in the studied period, our results are inconclusive regarding the effectiveness of these transactions and external governance mechanisms

Inducible antiviral activity and rapid production of the Ribosome-Inactivating Protein I from Phytolacca heterotepala in tobacco

We studied the in vitro and in planta antiviral activity of the PhRIP I, a type 1 Ribosome-Inactivating Protein originally purified from leaves of the Phytolacca heterotepala. This protein inhibited protein translation in a cell-free assay and limited the local lesion formation from PVX infection on tobacco leaves. We used a transient expression system based on leaf infiltration with recombinant Agrobacteria to show that tobacco can produce a correctly processed PhRIP I enzyme that retains its antiviral activity. Hence, it is possible to rapidly yield in plants a type 1 RIP by means of this transient expression system. To analyse the possible increase of virus resistance in plants, Nicotiana tabacum lines that were transformed with the PhRIP I coding sequence under the control of the wound-inducible PGIP promoter were challenged by PVX. A significantly lower number of viral lesions compared to untransformed plants was observed only after the induction of the transgene, indicating that the controlled gene expression of an antiviral protein can increase virus resistance

Characterization and kinetics studies of water buffalo (Bubalus bubalis) myoglobin

The colour of buffalo (Bubalus bubalis L.) meat is darker than bovine meat. Since meat colour depends on the concentration of myoglobin (Mb) and its oxidation state, we have determined the main structural and functional properties of buffalo Mb. Buffalo Mb was purified from longissimus dorsi muscles and its molecular mass determined by ESI Q-TOF mass spectrometry. The molecular mass 17,034.50 was 86.20 Da higher than the bovine Mb. This was confirmed by analysing its primary structure, using a combined approach based on Edman degradation and MALDI-TOF mass spectrometry. Comparing the amino acid sequences of both Mbs, we found three amino acid differences out of 153 amino acid residues. One is a conservative substitution (Dbov141Ebuf), and the other two (Abov19Tbuf and Abov117Dbuf) are nonconservative. These amino acid substitutions are unlikely to cause structural changes because they are located far from the heme binding pocket, as revealed by the 3D structure of buffalo Mb elaborated by homology modelling. Stability analyses show no difference with the bovine Mb for helix E and only minor differences in the stability values for helices A and G. Moreover, autoxidation rates of purified buffalo and bovine myoglobins at 37 °C, pH 7.2, were almost identical, 0.052 ± 0.001 h- 1 and 0.054 ± 0.002 h- 1, respectively, as were their oxygen-binding Kd values, 3.7 ± 0.1 μM and 3.5 ± 0.1 μM, respectively. The percent of MetMb values were almost identical. The results presented here suggest that the darker buffalo meat depends on factors other than the oxidation rate of its Mb, as, for example, the Mb content (0.393 ± 0.005 g/100 g of tissue) and consequently MetMb, which are almost twice as high as bovine meat (Mb: 0.209 ± 0.003 g/100 g of tissue). © 2006 Elsevier Inc. All rights reserved

O DISCURSO DE PROFESSORES SOBRE UM MATERIAL DIDÁTICO DIGITAL PARA ENSINO DO VOLEIBOL NA ESCOLA

The purpose of the research was to analyze the discourse of Physical Education teachers who work with volleyball about a digital didactic material available on YouTube to volleyball teaching. For this, was used a method of production and analysis of data named Collective Subject Discourse. Participated of the research seven Physical Education teachers in a city from the interior of São Paulo state. The discourses were analyzed and discussed from three main themes: video content, use of Information and Communication Technologies and continuing education of schools Physical Education teachers. The teachers indicated the importance of digital didactic materials to their formation and acting, as well as the use of technologies and videos in the process. It’s concluded that the material evaluated can contribute to the teaching of volleyball in Physical Education classes especially as support to teachers in the elaboration of classes.El objetivo del estudio fue analizar el manifesto de profesores de Educación Física Escolar que trabajan con voleibol sobre un material digital didáctico disponible en YouTube para la enseñanza da modalidad. Para ello, se optó por un método de producción y análisis de datos denominado Discurso de Sujeto Colectivo. Participaron de la investigación siete profesores de Educación Física Escolar de uma ciudad del interior del estado de São Paulo. Los testimonios se analizaron y discutieron en torno a tres temas principales: el contenido de los videos, el uso de Tecnologías de la Información y la Comunicación y la formación continua de los profesores de Educación Física Escolar. Los profesores señalaron la importancia de los materiales didácticos digitales a su formación y desempeño, así como las tecnologias y el videos en este proceso. Se concluye que el material didáctico digital evaluado puede contribuir a la enseñanza del voleibol en Educación Física Escolar, particularmente como apoyo para los profesores en el desarrollo de las clases.O objetivo da pesquisa foi identificar, a partir do discurso de professores de Educação Física escolar atuantes com voleibol, as opiniões sobre um material didático digital disponibilizado no YouTube para o ensino da modalidade. Para isso, optou-se por um método de produção e análise de dados nomeado de Discurso do Sujeito Coletivo. Participaram da pesquisa sete professores de Educação Física de uma cidade do interior do estado de São Paulo. Os discursos foram analisados e discutidos a partir de três temáticas principais: conteúdo dos vídeos, uso das Tecnologias da Informação e Comunicação e formação continuada de professores de Educação Física Escolar. Os professores indicaram que materiais didáticos digitais são importantes para a formação e atuação, bem como o uso das Tecnologias da Informação e Comunicação e de vídeos neste processo. Conclui-se que o material avaliado pode contribuir com o ensino do voleibol na Educação Física Escolar especialmente como suporte aos professores na elaboração das aulas

Kinetics of amyloid aggregation of mammal apomyoglobins and correlation with their amino acid sequences

AbstractIn protein deposition disorders, a normally soluble protein is deposited as insoluble aggregates, referred to as amyloid. The intrinsic effects of specific mutations on the rates of protein aggregation and amyloid formation of unfolded polypeptide chains can be correlated with changes in hydrophobicity, propensity to convert α-helical to β sheet conformation and charge. In this paper, we report the aggregation rates of buffalo, horse and bovine apomyoglobins. The experimental values were compared with the theoretical ones evaluated considering the amino acid differences among the sequences. Our results show that the mutations which play critical roles in the rate-determining step of apomyoglobin aggregation are those located within the N-terminal region of the molecule

Isolated schwannoma of the olfactory groove : a case report

Introduction: schwannoma of the olfactory groove is an extremely rare tumor that can share a differential diagnosis with meningioma or neuroblastoma. Objectives: the authors present a case of giant schwannoma involving the anterior cranial fossa and ethmoid sinuses. Case Report: the patient presented with a 30-month history of left nasal obstruction, anosmia, and sporadic ipsilateral bleeding. Computed tomography of the paranasal sinuses revealed expansive lesion on the left nasal cavity extending to nasopharynx up to ethmoid and sphenoid sinuses bilaterally with intraorbital and parasellar extension to the skull base. Magnetic resonance imaging scan confirmed the expansive tumor without dural penetration. Biopsy revealed no evidence of malignancy and probable neural cell. Bifrontal craniotomy was performed combined with lateral rhinotomy (Weber-Ferguson approach), and the lesion was totally removed. The tumor measured 8.0 4.3 3.7 cm and microscopically appeared as a schwannoma composed of interwoven bundles of elongated cells (Antoni A regions)mixed with less cellular regions (Antoni B). Immunohistochemical study stained intensively for vimentin and S-100. Conclusion Schwannomas of the olfactory groove are extremely rare, and the findings of origin of this tumor is still uncertain but recent studies point most probably to the meningeal branches of trigeminal nerve or anterior ethmoidal nerves