The effect of leasing in brazilian aviation sector

O estudo objetiva analisar o impacto da adoção dos novos critérios de contabilização e práticas de divulgação das operações de arrendamento mercantil (leasing) nos indicadores econômico e financeiros das companhias aéreas brasileiras listadas na BM&FBovespa, as quais utilizam essa modalidade de financiamento em maior intensidade. Trata-se de pesquisa survey, de natureza qualitativa, realizada por meio de análise documental. Os indicadores foram analisados antes e depois da vigência dos atos normativos (utilizados os anos de 2007 e 2011, respectivamente), demonstrando como os indicadores das companhias aéreas, TAM e GOL. As implicações obtidas na análise podem concluir que o impacto contábil observado nas demonstrações contábeis das empresas do setor aéreo brasileiro decorrente do atual tratamento contábil do arrendamento mercantil foi substancial, tendo em vista o amplo volume de operações neste tipo de contrato. Essa análise poderia aludir que o emprego seria uma forma adequada de alavancagem financeira. O diagnóstico pode justificar na medida em que o capital financiado aplica à obtenção de ativos produtivos, possibilita a modernização tecnológica, mediante renovação ao final do contrato. A pesquisa não encerra o tema, o tema é vasto e novos estudos para acompanhamento das empresas citadas deverá ser realizado para a real evolução da evidenciação nas demonstrações financeiras.The study aims to analyze the impact of the adoption of the new accounting criteria and disclosure practices of the leasing in economic and financial indicators of the Brazilian Airlines listed on BM & FBovespa, which use this type of financing in greater intensity. This is research survey, qualitative in nature, performed by means of document analysis. The indicators were analysed before and after the term of the normative acts (used the years of 2007 and 2011, respectively), demonstrating how the indicators of airlines, TAM and GOL. The effects obtained in the analysis may conclude that the accounting impact observed in the financial statements of the Brazilian air companies resulting from the current accounting treatment of leasing was substantial, considering the large volume of transactions in this type of contract. This analysis could allude to the job would be an appropriate way of financial leverage. The diagnosis can be justified to the extent that the capital financed productive assets obtained applies, technological modernization, by renewal at the end of the contract. The research does not close the topic, the topic is vast and new studies to monitor the companies mentioned should be directed to the actual evolution of disclosure in the financial statements

Modulation of blood redox status by the progression of induced apical periodontitis in rats

This study aimed to investigate if apical periodontitis in different periods changes systemic levels of the antioxidant and pro-oxidant parameters in Wistar rats. Twenty-four rats were randomly allocated into healthy animals, apical periodontitis at 14 days (AP14) and apical periodontitis at 28 days (AP28). The first mandibular molars were accessed in the AP groups, and the pulp chamber was exposed to the oral environment, inducing the apical lesion. After 14 and 28 days, the animals were anesthetized, euthanized, and hemimandibles were collected for micro-computed tomography (micro-CT) analysis to measure lesion volume, bone volume (BV), percent of bone to total tissue volume (BV/TV), trabecular thickness (Tb.Th), trabecular number (Tb.N), and trabecular space (Tb.Sp). A histological examination of the remaining bone was also performed. Finally, blood samples were collected for oxidative biochemistry analysis, investigating glutathione (GSH), Trolox equivalent antioxidant capacity (TEAC), and lipid peroxidation (TBARS). The lesion volume was greater at 28 than at 14 days, as shown by micro-CT. AP14 and AP28 had decreased BV and Tb.Th, but only AP28 showed a reduction in BV/TV. Tb.N and Tb. Sp were increased in apical periodontitis at 28 days. In the histopathological analysis, AP14 had focal regions of moderate mononuclear inflammatory infiltrate, and AP28 had an intense inflammatory infiltrate with bacterial colonies. In the biochemical evaluation, GSH, TEAC, and TBARS were increased after 14 days. However, GSH returned to control levels, TEAC was similar to AP14, and TBARS increased significantly after 28 days. Therefore, the oxidative biochemistry response was modulated according to the progression of periapical damage. After 14 days, the organism could still react to the injury. However, at 28 days, the antioxidant response decreased, associated with an increase in TBAR

Produtos alternativos para o controlo de doenças das plantas

Os fosfitos e os silicatos, embora considerados nutrientes minerais das plantas, podem também funcionar como produtos alternativos no controlo de doenças em diferentes culturas. Estes minerais inorgânicos podem atuar diretamente contra os microrganismos patogénicos e/ou induzir as respostas de defesa das plantasinfo:eu-repo/semantics/publishedVersio

A combined stochastic model for seasonal prediction of precipitation in Brazil

Este artigo discute um modelo de previsão combinada para a realização de prognósticos climáticos na escala sazonal. Nele, previsões pontuais de modelos estocásticos são agregadas para obter as melhores projeções no tempo. Utilizam-se modelos estocásticos autoregressivos integrados a médias móveis, de suavização exponencial e previsões por análise de correlações canônicas. O controle de qualidade das previsões é feito através da análise dos resíduos e da avaliação do percentual de redução da variância não-explicada da modelagem combinada em relação às previsões dos modelos individuais. Exemplos da aplicação desses conceitos em modelos desenvolvidos no Instituto Nacional de Meteorologia (INMET) mostram bons resultados e ilustram que as previsões do modelo combinado, superam na maior parte dos casos a de cada modelo componente, quando comparadas aos dados observados.This article discusses a combined model to perform climate forecast in a seasonal scale. In it, forecasts of specific stochastic models are aggregated to obtain the best forecasts in time. Stochastic models are used in the auto regressive integrated moving average, exponential smoothing and the analysis of forecasts by canonical correlation. The quality control of the forecast is based on the residual analysis and the evaluation of the percentage of reduction of the unexplained variance of the combined model with respect to the individual ones. Examples of application of those concepts to models developed at the Brazilian National Institute of Meteorology (INMET) show good results and illustrate that the forecast of the combined model exceeds in most cases each component model, when compared to observed data

TERMOGRAFIA INTRAVERMELHA NAS DORES OROFACIAIS

In the health sciences, the use of diagnostic tools are available to assist in the identification of the pathology, in the treatment and monitoring of the clinical cases presented, so that infrared thermography can be highlighted, which is a tool based on a non-anatomical examination, but rather functional, where its technique consists of a graphic record of body temperatures generated by the emitted radiation. The objective of this work through literature review is to identify the importance and effectiveness in the diagnosis of disorders and muscle stability by infrared thermography exam. It can be concluded that the use of complementary exams such as infrared thermomyography, for the treatment of orofacial pain, is effective because it is able to highlight the regions of body inflammation, allowing the clinician to carry out a better planning of the treatment to be performed. which helps in the final result of the execution of the proposed treatment.Nas ciências da saúde o uso de ferramentas de diagnóstico está disponível para auxiliar na identificação da patologia, no tratamento e acompanhamento dos casos clínicos apresentados, de modo que se pode destacar a termografia infravermelha que é uma ferramenta baseada em um exame não anatômico e sim funcional, onde sua técnica consiste em um registro gráfico de temperaturas do corpo gerado pela radiação emitida. O objetivo deste trabalho através da revisão de literatura é identificar a importância e eficácia no diagnóstico das desordens e estabilidade muscular pelo exame de termografia infravermelha. Pode-se concluir que o uso de exames complementares como a termografia para infravermelha, para o tratamento das dores orofaciais, é eficaz por ser capaz de evidenciar as regiões de inflamação corporal, permitindo ao clínico a execução de um melhor planejamento do tratamento a ser executado o que auxilia no resultado da execução do tratamento proposto

IgG Induced by Vaccination With Ascaris suum Extracts Is Protective Against Infection

Human ascariasis has a global and cosmopolitan distribution, and has been characterized as the most prevalent neglected tropical disease worldwide. The development of a preventive vaccine is highly desirable to complement current measures required for this parasitic infection control and to reduce chronic childhood morbidities. In the present study, we describe the mechanism of protection elicited by a preventive vaccine against ascariasis. Vaccine efficacy was evaluated after immunization with three different Ascaris suum antigen extracts formulated with monophosphoryl lipid A (MPLA) as an adjuvant: crude extract of adult worm (ExAD); crude extract of adult worm cuticle (CUT); and crude extract of infective larvae (L3) (ExL3). Immunogenicity elicited by immunization was assessed by measuring antibody responses, cytokine production, and influx of tissue inflammatory cells. Vaccine efficacy was evaluated by measuring the reductions in the numbers of larvae in the lungs of immunized BALB/c mice that were challenged with A. suum eggs. Moreover, lung physiology and functionality were tested by spirometry to determine clinical efficacy. Finally, the role of host antibody mediated protection was determined by passive transfer of serum from immunized mice. Significant reductions in the total number of migrating larvae were observed in mice immunized with ExL3 61% (p < 0.001), CUT 59% (p < 0.001), and ExAD 51% (p < 0.01) antigens in comparison with non-immunized mice. For the Ascaris antigen-specific IgG antibody levels, a significant and progressive increase was observed with each round of immunization, in association with a marked increase of IgG1 and IgG3 subclasses. Moreover, a significant increase in concentration of IL-5 and IL-10 (pre-challenge) in the blood and IL-10 in the lung tissue (post-challenge) was induced by CUT immunization. Finally, ExL3 and CUT-immunized mice showed a marked improvement in lung pathology and tissue fibrosis as well as reduced pulmonary dysfunction induced by Ascaris challenge, when compared to non-immunized mice. Moreover, the passive transfer of specific IgG antibodies from ExL3, CUT, and ExAD elicited a protective response in naïve mice, with significant reductions in parasite burdens in lungs of 65, 64, and 64%, respectively. Taken together, these studies indicated that IgG antibodies contribute to protective immunity

Evidence for Reductive Genome Evolution and Lateral Acquisition of Virulence Functions in Two Corynebacterium pseudotuberculosis Strains

Ruiz JC, D'Afonseca V, Silva A, et al. Evidence for Reductive Genome Evolution and Lateral Acquisition of Virulence Functions in Two Corynebacterium pseudotuberculosis Strains. PLoS ONE. 2011;6(4): e18551.Background: Corynebacterium pseudotuberculosis, a Gram-positive, facultative intracellular pathogen, is the etiologic agent of the disease known as caseous lymphadenitis (CL). CL mainly affects small ruminants, such as goats and sheep; it also causes infections in humans, though rarely. This species is distributed worldwide, but it has the most serious economic impact in Oceania, Africa and South America. Although C. pseudotuberculosis causes major health and productivity problems for livestock, little is known about the molecular basis of its pathogenicity. Methodology and Findings: We characterized two C. pseudotuberculosis genomes (Cp1002, isolated from goats; and CpC231, isolated from sheep). Analysis of the predicted genomes showed high similarity in genomic architecture, gene content and genetic order. When C. pseudotuberculosis was compared with other Corynebacterium species, it became evident that this pathogenic species has lost numerous genes, resulting in one of the smallest genomes in the genus. Other differences that could be part of the adaptation to pathogenicity include a lower GC content, of about 52%, and a reduced gene repertoire. The C. pseudotuberculosis genome also includes seven putative pathogenicity islands, which contain several classical virulence factors, including genes for fimbrial subunits, adhesion factors, iron uptake and secreted toxins. Additionally, all of the virulence factors in the islands have characteristics that indicate horizontal transfer. Conclusions: These particular genome characteristics of C. pseudotuberculosis, as well as its acquired virulence factors in pathogenicity islands, provide evidence of its lifestyle and of the pathogenicity pathways used by this pathogen in the infection process. All genomes cited in this study are available in the NCBI Genbank database (http://www.ncbi.nlm.nih.gov/genbank/) under accession numbers CP001809 and CP001829