A falência dos momentos para regularização do IVA nos créditos considerados incobráveis

A crise económica e financeira que se tem sentido em Portugal fez aumentar, em termos significativos, a quantidade de sociedades comerciais portuguesas devedoras, bem como as sociedades declaradas insolventes. Por diversas vezes, as empresas que, a certa altura, estabeleceram uma relação comercial com as sociedades ora insolventes acabam por não receber quaisquer montantes, ainda que tenham reclamado créditos, o que sucede, à partida, em virtude do património diminuto da insolvente. Não recebendo quaisquer valores, os montantes que os mesmos iriam rececionar com os negócios celebrados poderão – e deverão, acrescente-se – ser considerados valores incobráveis. Contudo, a questão coloca-se quanto ao que sucederá ao IVA já liquidado pelo credor, aquando a celebração do negócio com a ora insolvente. Muitas vezes, a regularização desse imposto é o que permite ao credor não ter perdas colossais com os negócios celebrados com a empresa ora insolvente ou em situação de insuficiência de bens. Ora, o CIVA possui situações específicas em que a regularização deste imposto será possível, não prevendo outras – e aqui reside o cerne do nosso trabalho e o motivo da escolha do presente tema – cuja previsão legal se torna crucial de forma a evitar uma desigualdade colossal entre os diversos credores, consoante a situação em que a devedora se encontra. A presente dissertação pretende abordar assim a questão da regularização do IVA nos créditos de sociedades comerciais, considerados incobráveis, e, em especial a situação específica da regularização nos processos de insolvência das sociedades comerciais devedoras.The economic and financial crisis felt in Portugal in the last times has increased, significantly, the amount of portuguese commercial companies in debt, as well as portuguese commercial companies declared insolvent. For several times, the companies that, at some point, establish a business relationship with the companies that became insolvent, end up by not receiving any amounts, even when they claim credits, what succeds, usually, because of the small patrimony of the insolvent. Not receiving any values, the amounts that they would receive with the business concluded should, and one may add, must be considered uncollectible. However the question is what will happen to the V.A.T. already paid by the creditor, when the business was celebrated with the insolvent. Often, the regularization of this tax is what allows the creditor not to have huge losses with the businesses celebrated with the insolvent or in the eminence of being insolvent. The V.A.T. code indicates very specific situations in which the regularization of V.A.T. is possible, not forseeing others – and here is the core of our work and the reason for the choice of this theme – whose legal provision becames crucial in way to prevent a huge inequality among the different creditors, according to the situation of the debtor. So, the present dissertation pretends to approach the question of the V.A.T. regularization in the credits of commercial companies considered irrecoverable, and in special, the specific situation of the regularization in the commercial insolvency proceedings

Biomarkers of Presbycusis and Tinnitus in a Portuguese Older Population

Introduction: Presbycusis or age-related hearing loss (ARHL) is a ubiquitous health problem. It is estimated that it will affect up to 1.5 billion people by 2025. In addition, tinnitus occurs in a large majority of cases with presbycusis. Glutamate metabotropic receptor 7 (GRM7) and N-acetyltransferase 2 (NAT2) are some of the genetic markers for presbycusis. Objectives: To explore patterns of hearing loss and the role of GRM7 and NAT2 as possible markers of presbycusis and tinnitus in a Portuguese population sample. Materials and Methods: Tonal and speech audiometry, tinnitus assessment, clinical interview, and DNA samples were obtained from patients aged from 55 to 75 with or without tinnitus. GRM7 analysis was performed by qPCR. Genotyping of single nucleotide polymorphisms (SNPs) in NAT2 was performed by PCR amplification followed by Sanger sequencing or by qPCR. Results: We screened samples from 78 individuals (33 men and 45 women). T allele at GRM7 gene was the most observed (60.3% T/T and 33.3% A/T). Individuals with a T/T genotype have a higher risk for ARHL and 33% lower risk for tinnitus, compared to individuals with A/A and A/T genotype, respectively. Being a slow acetylator (53%) was the most common NAT2 phenotype, more common in men (55.8%). Intermediate acetylator was the second most common phenotype (35.9%) also more frequent in men (82.6%). Noise exposed individuals and individuals with ‘high frequency’ hearing loss seem to have a higher risk for tinnitus. Our data suggests that allele AT of GRM7 can have a statistically significant influence toward the severity of tinnitus. Conclusion: For each increasing year of age the chance of HL increases by 9%. The risk for ARHL was not significantly associated with GRM7 neither NAT2. However, we cannot conclude from our data whether the presence of T allele at GRM7 increases the odds for ARHL or whether the A allele has a protective effect. Genotype A/T at GRM7 could potentially be considered a biomarker of tinnitus severity. This is the first study evaluating the effect of GRM7 and NAT2 gene in tinnitus

Refinement of animal model of colorectal carcinogenesis through the definition of novel humane endpoints

This study aimed to define appropriate humane endpoints (HEs) for an animal model of colorectal carcinogenesis (CRC). Twenty-nine male Wistar rats were divided into two control groups (CTRL1 and CTRL2) injected with ethylenediamine tetraacetic acid (EDTA)–saline solutions and two induced groups (CRC1 and CRC2) injected with 1,2-dimethylhydrazine (DMH) for seven weeks. A score sheet with 14 biological parameters was used to assess animal welfare. Groups CRC1 and CTRL1 and groups CRC2 and CTRL2 were euthanized 11 and 17 weeks after the first DMH administration, respectively. Five animals from the induced groups died unexpectedly during the protocol (survival rates of 75.0% and 66.7% for groups CRC1 and CRC2, respectively). The final mean body weight (BW) was smaller in the CRC groups when compared with that in the CTRL groups. A uniformity of characteristics preceding the premature animals’ death was observed, namely an increase of 10% in mean BW, swollen abdomen, diarrhea, and priapism. The surface abdominal temperature of group CRC2 was significantly higher, when compared with that of group CTRL2. The parameters already described in other cancer models proved to be insufficient. For the CRC model, we considered assessing the abdominal temperature, priapism, and sudden increase in the BW

Avaliação de tratamentos da amostra em microescala para a determinação de K, Mg, Na e Zn em carnes por técnicas de espectrometria atômica

This paper describes the development of methods in micro-scale for the determination of K, Mg, Na and Zn in meat by atomic spectrometry techniques. The limits of detection (LOD) for K and Na by microdigestion were 0.18 and 0.20 mg g-1, respectively whereas LOD for Mg and Zn by microsolubilization with TMAH were 2.40 and 18.4 µg g-1, respectively. The RSD values were lower than 6.0% and the CRMs analyzed showed values with 95% agreement. The proposed methods are simple, fast and use small amounts of sample (around 10 mg) yet do not require special equipment for sample preparation

A COMUNICAÇÃO NA PROMOÇÃO DA DIGNIDADE EM CUIDADOS PALIATIVOS: DESAFIOS PARA A ENFERMAGEM

Objetivo: compreender a influência da comunicação enquanto instrumento básico de Enfermagem na promoção da dignidade em Cuidados Paliativos. Método: reflexão teórica mediante revisão da literatura e com recurso ao Modelo da Dignidade de Chochinov. A pesquisa de artigos científicos foi realizada na biblioteca do conhecimento online, na base de dados das publicações Elsevier e na plataforma agregadora de bases de dados EBSCO Host Web, publicados durante o período 2010-2016. Resultados: identificou-se intervenções associadas às competências comunicacionais dos enfermeiros que promovem a dignidade dos clientes em cuidados paliativos. As intervenções comunicacionais que mais promovem a dignidade são as que transmitem ao cliente paliativo o respeito pela sua individualidade e valorização da sua história pessoal. Conclusão: o enfermeiro deve adotar uma postura de compreensão empática, escuta ativa, disponibilidade, atenção às necessidades emocionais, aos componentes não verbais (como a presença física e o contacto visual), à gestão de expectativas e o incentivo do autocuidado.Descritores: Enfermagem. Cuidados Paliativos. Comunicação. Dignidade Humana

A simple method for evaluation of the total concentration of Cd, Cr, Cu, Pb and Zn in sediments from the São Gonçalo channel in Pelotas, RS, Brazil

This study evaluated the total concentrations of Cd, Cr, Cu, Pb and Zn in sediments samples from the São Gonçalo channel, Patos-Mirim lagoon complex, RS state, Southern Brazil during 2013 autumn, winter and spring, and 2014 summer. Ultrasound-assisted extraction method was employed to extract metals from the sediment samples. The sample powder was mixed with HNO3 and HF in an ultrasonic bath during 60 minutes at 25 oC. The limits of detection were 0.002; 0.026; 0.83; 0.386 and 0.44 mg kg-1 for Cd, Cr, Cu, Pb and Zn, respectively. The accuracy of the method was confirmed by analysis of two sediment certified reference materials and its precision was determined by the values of relative standard deviation lower than 9.1%. The concentrations obtained ranged from 0.11 to 0.58 mg kg-1 for Cd; 14.7 to 38.4 mg kg-1 for Cr; 3.9 to 102.0 mg kg-1 for Cu; 1.6 to 3.11 mg kg-1 for Pb; and 29.3 to 126 mg kg-1 for Zn. These values did not exceed the probable effect levels (PEL). Simplicity, low cost and high efficiency are some of the qualities of the method, making it adequate for routine analysis

Infrared Video Thermometry Guidance for Surgical Correction of Chylothorax in Dogs

Background: Macroscopic identification of the extravasation site of chyle in patients with chylothorax is a major challenge. Current forms of identification are invasive and/or expose patients to radiation, as in computerized tomography and radiography. A prototype device that uses infrared video thermometry images to detect temperature increments of 0.1ºC has been developed. This device can process and show real-time images or video on a monitor during surgeries. Therefore, the aim of this work was to report the first successful case in which this innovative device was tested in the transoperative period to identify the thoracic duct and its tributaries in a chylothorax surgery performed in a dog.Case: A 2-year-old male dog of the Shiba Inu breed was presented to the veterinary hospital with exercise intolerance, cough, emaciation, and no history of trauma. Clinical examination was performed along with complete blood count, biochemical analysis, and thoracic radiography. The patient exhibited dyspnea and had diminished breath sounds on chest auscultation. Radiographic images revealed moderate pleural effusion. The dog was anesthetized and submitted to thoracotomy, which enabled visualization of a chylous effusion. A sample of the effusion was collected for cytological and biochemical analyses. Subsequently, pericardiectomy was carried out, and identification of the thoracic duct and its tributaries was guided by an innovative device that generates infrared video thermometry images in real time. The extravasation site of the chylewas visualized on the images shown on a monitor. Consequently, after ligation of the tributary vessel, interruption of chyle overflow could be noticed on the monitor. Thoracotomy was routinely closed, and a drain was placed through an intercostal space after incision. Thirty days after the surgery, the dog exhibited no signs of recurrence. Cytological and biochemical analyses of the effusion revealed an abnormal transudate that had a density of 1,030 g/cm3, alkaline pH, predominance of neutrophils and lymphocytes, and high levels of proteins, triglycerides and cholesterol. These results indicated that the effusion analyzed was chyle.Discussion: Macroscopic aspects of an effusion alone should not be used to make a definitive diagnosis; cytological, physical, and biochemical evaluations are indispensable. The specimen analyzed had a higher concentration of triglycerides than blood, and its cholesterol concentration was lower than that found in blood. Findings like these have already been reported as indicative of chylous effusion. Thoracic duct ligation is the most used technique for correction of chylothorax, and is the technique with better outcomes. Thermometry has already been used for clinical examination in several diseases. However, the innovative device used in this study has the advantage of being noninvasive, and was able to guide the surgeon during the surgery to locate the thoracic duct and precisely identify the tributary lymphatic vessel responsible for the chylous effusion. The physical space occupied by the device did not disturb the surgical team since a small infrared image generator was placed one meter above the patient to take high definition images of the entire animal in the evaluation field. The thermometry device was very useful, non-invasive, and precise to differentiate thoracic structures and to identify the siteof extravasation of chyle. It also allowed a more interactive and precise surgical approach by the surgical team, which was essential to the success of the surgery.Keywords: chyle extravasation, infrared diagnosis, surgery, thorax

Reabilitação oral com prótese imediata: relato de caso clínico/ Oral rehabilitation with immediate prosthesis: case report

A prótese imediata consiste num aparelho reabilitador e uma alternativa viável para a reabilitação oral com a intenção de recuperar a condição de saúde, bem-estar e autoestima da paciente. Assim, este tipo de tratamento proporciona preservação da dimensão vertical de oclusão, evitando a degradação dos músculos da face. O objetivo deste relato de caso clínico foi apresentar o planejamento da reabilitação de uma paciente, por meio de prótese parcial imediata superior e inferior. Após anamnese, exame físico e avaliação radiográfica, providenciou-se tratamento cirúrgico-protético, que consistiu de planejamento e confecção prévia das próteses dentárias parciais, exodontia dos elementos dentários comprometidos e imediata instalação das próteses. A paciente foi submetida a controles posteriores para acompanhamento e ajustes. Conclui-se que as próteses imediatas representam um procedimento clínico com características definidas, vantajosas e eficazes para os pacientes que perderão dentes de forma total ou parcial, sendo necessário seguir os preceitos já estabelecidos para obter os melhores resultados