Lucro Real x Lucro Presumido: Opção menos onerosa para uma empresa prestadora de serviços de Comunicação.

TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisCada vez mais o empresário visa o maior lucro para sua empresa, com a elevada carga tributária no Brasil é necessário que o empreendedor tenha um auxilio para a tomada de suas decisões no que diz respeito à tributação. Assim o profissional contábil tem papel importante na vida da empresa, fazendo um planejamento tributário, levando em consideração os benefícios que a opção correta do regime de tributação apresenta. Atualmente existem incentivos fiscais que podem ser utilizados como dedução dos impostos a pagar, a exemplo do PAT (Programa de Alimentação do Trabalhador), que permite a dedução direta de até 4% do imposto de renda a pagar, além de poder ser utilizado nos próximos dois anos de apuração o valor que ultrapassar este limite. O Lucro Presumido é uma forma mais simples de se apurar o imposto de renda, contribuição social sobre o lucro líquido, PIS e COFINS, pois parte de uma base presumida, o que facilita sua apuração para o contador. Já o Lucro Real é a forma mais complexa dos regimes de tributação, ele necessita de uma correta escrituração contábil para apurar os valores dos impostos a serem pagos, nesse regime a base de cálculo parte do lucro real da empresa, a partir da confrontação das receitas menos as despesas do período, podendo adicionar ou excluir dessa base as receitas e despesas previstas em lei. Para constatar a opção menos onerosa para a empresa em estudo, são apresentados os devidos cálculos para demonstrar ao empresário qual a opção menos onerosa para sua empresa ao se tratar dos regimes do Lucro Real e do Lucro Presumido

Digital orphans: Data closure and openness in patient- powered networks

This is the author accepted manuscript. The final version is available from Palgrave Macmillan via the DOI in this record.In this paper, we discuss an issue linked to data-sharing regimes in patient-powered, social-media-based networks, namely that most of the data that patient users share are not used to research scientific issues or the patient voice. This is not a trivial issue, as participation in these networks is linked to openness in data sharing, which would benefits fellow patients and contributes to the public good more generally. Patient-powered research networks are often framed as disrupting research agendas and the industry. However, when data that patients share are not accessible for research, their epistemic potential is denied. The problem is linked to the business models of the organisations managing these networks: models centred on controlling patient data tend to close networks with regard to data use. The constraint on research is at odds with the ideals of a sharing, open and supportive epistemic community that networks’ own narratives evoke. This kind of failure can create peculiar scenarios, such as the emergence of the ‘digital orphans’ of Internet research. By pointing out the issue of data use, this paper informs the discussion about the capacity of patient-powered networks to support research participation and the patient voice.We are indebted to the anonymous reviewers and the editor, who with their supportive and constructive comments helped us to better clarify and highlight the argument of the article. We would like to also thank friends and colleagues who have offered valuable comments and suggestions on early drafts of this paper. We would like to especially thank Barbara Prainsack, Sabina Leonelli, Alena Buyx, and David Teira. This research is funded by the European Research Council (ERC) under the European Union’s Seventh Framework Programme (FP7/2007–2013)/ERC grant agreement number 335925, and the German Federal Ministry of Education and Research (grant number 01GP1311

Modulation of accelerated rejection of cardiac allografts in sensitized rats by anti-interleukin 2 receptor monoclonal antibody and cyclosporine therapy

LBNF1 cardiac allografts (Tx) are rejected within 36 hr in LEW rats sensitized with BN skin Tx 7 days earlier, compared to 8-day rejection in unmodified hosts. Treatment with cyclosporine or ART-18, an anti-interleukin 2 receptor (IL-2[R]) mAb monoclonal antibody, abrogates accelerated rejection and prolongs mean Tx survival to 42 days and 16 days, respectively. ART-18 given in concert with subtherapeutic dose of CsA extends survival to 25 days. These studies were designed to dissect the early mechanisms leading to ART-18 and/or CsA-mediated abrogation of accelerated Tx injury. No effect of concomitant mAb administration upon CsA trough levels was noted in Tx recipients conditioned with both modalities. The beneficial effect of ART-18+CsA treatment was also unrelated to CsA-induced diminished host responses to mAb, as shown by ELISA. In the biodistribution studies 125I labeled ART-18 accumulated preferentially into host lymphoid tissues and Tx itself and away from the blood. In animals that were concomitantly given 'cold' CsA, the clearance of labeled ART-18 from the blood increased further, as did mAb sequestration into the Tx. The sensitized hosts developed high titers of complement-dependent cytotoxic (CDC) antibodies, which peaked at the time of actual Tx loss. ART-18 or CsA alone inhibited CDC, whereas combined therapy decreased further the humoral effects of sensitization. The cell-mediated lymphocytotoxicity assay revealed a similar pattern. CsA, ART-18, and combination therapy each modulated the deposition of IgG, IgM, and C3 in Tx, as shown by immunohistology. However, only CsA or ART-18+CsA therapy abolished or markedly decreased elaboration of IL-2, interferon gamma, and tissue necrosis factor alpha. In conclusion: (1) the adjunctive low dose of CsA potentiates the inhibitory effects of ART-18 upon humoral and cellular responses, leading to accelerated rejection of cardiac Tx in presensitized rats; (2) the synergistic interaction between both modalities that results in the inhibition of lymphokine production is critical and correlates with long-term Tx survival; (3) the biodistribution patterns of mAb are important - an increased blood level of mAb does not necessarily translate into its higher therapeutic efficacy

An open source pharma roadmap.

In an Essay, Matthew Todd and colleagues discuss an open source approach to drug development