Análise das prestações de contas de projetos das artes cênicas fomentados com incentivos fiscais previstos na Lei Rouanet

Trabalho de conclusão de curso (graduação)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Departamento de Ciências Contábeis e Atuariais, 2019.O direito à cultura é garantido pela Constituição Federal de 1988, que atribui ao poder público, em parceria com a sociedade, a competência para promover o desenvolvimento cultural. Os mecanismos de financiamento, entre eles o incentivo fiscal, viabilizam as políticas públicas culturais. Este trabalho objetiva analisar características relacionadas aos resultados das avaliações das prestações de contas dos projetos culturais da área de artes cênicas propostos entre 2009 e 2016, fomentados com recursos previstos na Lei Rouanet advindos de incentivos fiscais. Justifica-se o estudo ao intentar-se contribuir com as discussões sobre políticas culturais, por meio da divulgação de informações relativas à utilização de recursos públicos que fomentam estas políticas. Fundamentada pela literatura sobre políticas culturais, seus mecanismos de financiamento, sobre accountability e transparência da gestão de recursos públicos, trata-se de pesquisa descritiva cujos dados e informações foram obtidos do Portal de Visualização do Sistema de Apoio às Leis de Incentivo à Cultura e da legislação correlata. Os resultados apontaram que a maior parte dos projetos analisados foi aprovada ou aprovada com ressalva na análise da prestação de contas e que o maior montante de recursos incentivados captados foi para estes projetos, sobretudo os dos segmentos teatro e dança. Concluiu-se que houve eficácia no uso do recurso para a viabilização dos projetos da área de artes cênicas. Verificou-se, ainda, que o tempo gasto pelo poder público para a avaliação final da prestação de contas é superior ao definido pela legislação, o que sugere revisão de procedimentos para a melhora da eficiência da avaliação e da qualidade da informação a ser divulgada.Culture is right guaranteed by the Brazilian Federal Constitution of 1988, which attributes to the State, in partnership with society, the competence to promote cultural development. Several financing mechanisms make public cultural policies viable, among them the tax breaks. This research aims to analyze the characteristics of the evaluations accounts results of arts cultural projects, proposed between 2009 and 2016, and fomented by federal resources from tax break provided by the Rouanet Law. Thus, the present study contribute for cultural policies discussions, by means of the disseminating information on public resources use that fund these policies. This is a descriptive research, based on available literature on cultural policies, their financing mechanisms, accountability and transparency of the management of public resources. Also, data sets and others relevant information obtained from the Portal of Visualization of the Support System for Cultural Incentive Laws and related legislation. The results showed that most projects were approved or approved with exception in the accounts analysis procedure. Additionally, these projects had the higher amount of fund raised, especially those from theater and dance segments. It was also verified that the time spent by the governmental authorities for the accounts final evaluation is higher than defined by the legislation. Therefore, could be suggested a revision of procedures in order to improve the efficiency of the evaluation and the quality of the information to be disclosed

The non-octarepeat copper binding site of the prion protein is a key regulator of prion conversion

The conversion of the prion protein (PrP(C)) into prions plays a key role in transmissible spongiform encephalopathies. Despite the importance for pathogenesis, the mechanism of prion formation has escaped detailed characterization due to the insoluble nature of prions. PrP(C) interacts with copper through octarepeat and non-octarepeat binding sites. Copper coordination to the non-octarepeat region has garnered interest due to the possibility that this interaction may impact prion conversion. We used X-ray absorption spectroscopy to study copper coordination at pH 5.5 and 7.0 in human PrP(C) constructs, either wild-type (WT) or carrying pathological mutations. We show that mutations and pH cause modifications of copper coordination in the non-octarepeat region. In the WT at pH 5.5, copper is anchored to His96 and His111, while at pH 7 it is coordinated by His111. Pathological point mutations alter the copper coordination at acidic conditions where the metal is anchored to His111. By using in vitro approaches, cell-based and computational techniques, we propose a model whereby PrP(C) coordinating copper with one His in the non-octarepeat region converts to prions at acidic condition. Thus, the non-octarepeat region may act as the long-sought-after prion switch, critical for disease onset and propagation

Power training and postmenopausal hormone therapy affect transcriptional control of specific co-regulated gene clusters in skeletal muscle

At the moment, there is no clear molecular explanation for the steeper decline in muscle performance after menopause or the mechanisms of counteractive treatments. The goal of this genome-wide study was to identify the genes and gene clusters through which power training (PT) comprising jumping activities or estrogen containing hormone replacement therapy (HRT) may affect skeletal muscle properties after menopause. We used musculus vastus lateralis samples from early stage postmenopausal (50–57 years old) women participating in a yearlong randomized double-blind placebo-controlled trial with PT and HRT interventions. Using microarray platform with over 24,000 probes, we identified 665 differentially expressed genes. The hierarchical clustering method was used to assort the genes. Additionally, enrichment analysis of gene ontology (GO) terms and Kyoto Encyclopedia of Genes and Genomes (KEGG) pathways was carried out to clarify whether assorted gene clusters are enriched with particular functional categories. The analysis revealed transcriptional regulation of 49 GO/KEGG categories. PT upregulated transcription in “response to contraction”—category revealing novel candidate genes for contraction-related regulation of muscle function while HRT upregulated gene expression related to functionality of mitochondria. Moreover, several functional categories tightly related to muscle energy metabolism, development, and function were affected regardless of the treatment. Our results emphasize that during the early stages of the postmenopause, muscle properties are under transcriptional modulation, which both PT and HRT partially counteract leading to preservation of muscle power and potentially reducing the risk for aging-related muscle weakness. More specifically, PT and HRT may function through improving energy metabolism, response to contraction as well as by preserving functionality of the mitochondria

Health and economic impact of rotavirus vaccination in GAVI-eligible countries

<p>Abstract</p> <p>Background</p> <p>Rotavirus infection is responsible for about 500,000 deaths annually, and the disease burden is disproportionately borne by children in low-income countries. Recently the World Health Organization (WHO) has released a global recommendation that all countries include infant rotavirus vaccination in their national immunization programs. Our objective was to provide information on the expected health, economic and financial consequences of rotavirus vaccines in the 72 GAVI support-eligible countries.</p> <p>Methods</p> <p>We synthesized population-level data from various sources (primarily from global-level databases) for the 72 countries eligible for the support by the GAVI Alliance (GAVI-eligible countries) in order to estimate the health and economic impact associated with rotavirus vaccination programs. The primary outcome measure was incremental cost (in 2005 international dollars [I$]) per disability-adjusted life year (DALY) averted. We also projected the expected reduction in rotavirus disease burden and financial resources required associated with a variety of scale-up scenarios.</p> <p>Results</p> <p>Under the base-case assumptions (70$25 per vaccinated child (~$5 per dose), the number of countries with the incremental cost per DALY averted less than I$200 was 47. Using the WHO's cost-effectiveness threshold based on per capita GDP, the vaccines were considered cost-effective in 68 of the 72 countries (~94%). A 10-year routine rotavirus vaccination would prevent 0.9-2.8 million rotavirus associated deaths among children under age 5 in the poorest parts of the world, depending on vaccine scale-up scenarios. Over the same intervention period, rotavirus vaccination programs would also prevent 4.5-13.3 million estimated cases of hospitalization and 41-107 million cases of outpatient clinic visits in the same population.</p> <p>Conclusions</p> <p>Our findings suggest that rotavirus vaccination would be considered a worthwhile investment for improving general development as well as childhood health level in most low-income countries, with a favorable cost-effectiveness profile even under a vaccine price ($1.5-$5.0 per dose) higher than those of traditional childhood vaccines.</p

Optical chemosensors and reagents to detect explosives

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Girls' disruptive behavior and its relationship to family functioning: A review

Although a number of reviews of gender differences in disruptive behavior and parental socialization exist, we extend this literature by addressing the question of differential development among girls and by placing both disruptive behavior and parenting behavior in a developmental framework. Clarifying the heterogeneity of development in girls is important for developing and optimizing gender-specific prevention and treatment programs. In the current review, we describe the unique aspects of the development of disruptive behavior in girls and explore how the gender-specific development of disruptive behavior can be explained by family linked risk and protective processes. Based on this review, we formulate a gender-specific reciprocal model of the influence of social factors on the development of disruptive behavior in girls in order to steer further research and better inform prevention and treatment programs

Do the effects of early childhood education programs differ by gender? A meta-analysis

A meta-analysis was conducted to examine gender differences in the effects of early childhood education programs on children's cognitive, academic, behavioral, and adult outcomes. Significant and roughly equal impacts for boys and girls on cognitive and achievement measures were found, although there were no significant effects for either gender on child behavior and adult outcomes such as employment and educational attainment. Boys benefited significantly more from these programs than girls on other school outcomes such as grade retention and special education classification. We also examined important indicators of program quality that could be associated with differential effects by gender

Pushing the boundaries: Glacial/interglacial variability of intermediate and deep waters in the southwest Pacific over the last 350,000 years

Glacial/interglacial changes in Southern Ocean's air-sea gas exchange have been considered as important mechanisms contributing to the glacial/interglacial variability in atmospheric CO2. Hence, understanding past variability in Southern Ocean intermediate to deep water chemistry and circulation is fundamental to constrain the role of these processes on modulating glacial/interglacial changes in the global carbon cycle. Our study focused on the glacial/interglacial variability in the vertical extent of southwest Pacific Antarctic Intermediate Water (AAIW). We compared carbon and oxygen isotope records from epibenthic foraminifera of sediment cores bathed in modern AAIW and Upper Circumpolar Deep Water (UCDW; 943-2066 m water depth) to monitor changes in water mass circulation spanning the past 350,000 years. We propose that pronounced freshwater input by melting sea ice into the glacial AAIW significantly hampered the downward expansion of southwest Pacific AAIW, consistent with climate model results for the Last Glacial Maximum. This process led to a pronounced upward displacement of the AAIW-UCDW interface during colder climate conditions and therefore to an expansion of the glacial carbon pool