IFRS accounting quality in Latin America: A comparison with anglo-saxon and continental European countries and the role of cross-listing in the U.S.

This study analyses the level of IFRS accounting quality in Latin America, when compared to Anglo-Saxon and Continental European countries. It also analyses the role of crosslisting in the US when comparing the level of accounting quality of Latin American firms with foreign firms. Prior literature has focused on developed countries. There is a lack of knowledge about less developed countries, especially in Latin America, despite their relevant role on the global economy. This paper fills this gap in the literature by analysing the level of IFRS accounting quality in the main Latin American Countries applying IFRS (Brazil and Chile), when compared to the main Anglo-Saxon countries with IFRS tradition (United Kingdom and Australia), but also when compared with the main European Continental economies (France and Germany). The results show that Latin American firms present a lower level of accounting quality, even when only those firms cross-listed in the U.S., regarded as global players, are compared. Thus, even with a unique set of high quality accounting standards (IFRS) and strong reporting incentives, countries’ specific characteristics still play an important role in the way as IFRS are applied.info:eu-repo/semantics/submittedVersio

Color space distortions in patients with type 2 diabetes mellitus

Color vision impairment was examined in patients with type 2 diabetes mellitus (DM2) without retinopathy. We assessed the type and degree of distortions of individual color spaces. DM2 patients (n = 32), and age-matched controls (n = 20)were tested using the Farnsworth D-15 and the Lanthony D-15d tests. In addition, subsets of caps from both tests were employed in a triadic procedure (Bimler & Kirkland, 2004). Matrices of inter-cap subjective dissimilarities were estimated from each subject’s “odd-one-out” choices, and processed using non-metric multidimensional scaling. Two-dimensional color spaces, individual and group (DM2 patients; controls), were reconstructed, with the axes interpreted as the R0G and B0Y perceptual opponent systems. Compared to controls, patient results were not significant for the D-15 and D-15d. In contrast, in the triadic procedure the residual distances were significantly different compared to controls: right eye, P 0.021, and left eye, P 0.022. Color space configurations for the DM2 patients were compressed along the B0Y and R0G dimensions. The present findings agree with earlier studies demonstrating diffuse losses in early stages of DM2. The proposed method of testing uses color spaces to represent discrimination and provides more differentiated quantitative diagnosis, which may be interpreted as the perceptual color system affected. In addition, it enables the detection of very mild color vision impairment that is not captured by the D-15d test. Along with fundoscopy, individual color spaces may serve for monitoring early functional changes and thereby to support a treatment strategy

Nematóides como indicadores biológicos de sustentabilidade: oportunidades em projetos.

xEdição dos Resumos do XXXIX Congresso Brasileiro de Fitopatologia, SALVADOR, BA, ago. 2006

Levantamento de ácaros Brevipalpus e viroses associadas em hospedeiros florestais, agrícolas e ornamentais.

Resumo

Dynamic Changes in Sarcoplasmic Reticulum Structure in Ventricular Myocytes

The fidelity of excitation-contraction (EC) coupling in ventricular myocytes is remarkable, with each action potential evoking a [Ca2+]i transient. The prevalent model is that the consistency in EC coupling in ventricular myocytes is due to the formation of fixed, tight junctions between the sarcoplasmic reticulum (SR) and the sarcolemma where Ca2+ release is activated. Here, we tested the hypothesis that the SR is a structurally inert organelle in ventricular myocytes. Our data suggest that rather than being static, the SR undergoes frequent dynamic structural changes. SR boutons expressing functional ryanodine receptors moved throughout the cell, approaching or moving away from the sarcolemma of ventricular myocytes. These changes in SR structure occurred in the absence of changes in [Ca2+]i during EC coupling. Microtubules and the molecular motors dynein and kinesin 1(Kif5b) were important regulators of SR motility. These findings support a model in which the SR is a motile organelle capable of molecular motor protein-driven structural changes

Efeito de diferentes tipos de cobertura do solo sobre propágulos de fungos micorrizicos arbusculares.

O uso de coquetéis vegetais pode beneficiar o sistema solo-planta por aumentar os teores de matéria orgânica e a atividade microbiana. Foi realizado um experimento com objetivo de avaliar o grau de colonização radicular por fungos micorrízicos arbusculares (FMA) dos coquetéis vegetais. O experimento foi conduzido em Petrolina-PE, em um Argissolo com nível alto de P (> 23 mg/dm3), sem adição de fertilizantes e com irrigação. O delineamento experimental foi o de blocos ao acaso, com três tratamentos de cobertura vegetal e três repetições. Os tratamentos foram: T1 ? coquetel vegetal 1, T2 ? coquetel vegetal 2 e T3 ? vegetação espontânea. As espécies de planta utilizadas na cobertura do solo como coquetéis vegetais ou que cresceram como vegetação espontânea apresentaram colonização radicular variando de 55 a 92%. A cobertura do solo com coquetéis vegetais ou pela vegetação espontânea podem promover o aumento da infectividade micorrízica do solo

Aspectos morfofisiológicos na pré-aclimatização in vitro e aclimatização de neoglaziovia variegata (Arruda) Mez.

Neoglaziovia variegata (Arruda) Mez, uma Bromeliaceae nativa da Caatinga brasileira, foi e continua sendo uma importante fonte de obtenção de fibras na fabricação de produtos artesanais do Semiárido do Nordeste Brasileiro. No entanto, sua coleta ocorre de forma extrativista levando a espécie a vias de extinção.PDF. 155