A HISTÓRIA DA CONTABILIDADE NO BRASIL

Este trabalho apresenta a evolução da Contabilidade no Brasil, desde a época Colonial até os dias atuais. Neste artigo são relatadas importantes datas, além de leis e decretos que ajudaram no desenvolvimento do tema preposto, visando transmitir o conhecimento da história da Contabilidade brasileira

Psychologists Role in Brazilian Aviation - Present and Perspectives

This article describes a Group Discussion occurred on the I National Congress of the Brazilian Aviation Psychology Association (ABRAPAV), in 2016. Among 158 participants on the event, 146 took part of this Group Discussion: 75 psychologists; 6 Psychology students; 25 other aviation professionals; 40 professionals with unidentified formation. They chose one of the following subgroups to discuss about Aviation Psychology activities, facilities, difficulties and suggestions: Regular Aviation; Nonregular/ General Aviation; Military Aviation; Regulator Authority/Aeronautical Industry; Clinics/Hospitals; Airclubs/ Aviation Schools/ Universities/Training Centers; Air Navigation/Airports. After the discussion, each subgroup representative presented the results of the main activities, facilities, difficulties and suggestions, respectively, as examples: Aeronautical Accidents Prevention; Managers Recognition, Support and Confidence; Reactive Organizational Cultures, Changes Resistance and Inflexible Manager; Professional Specialization and Specific Standard for Aviation Psychology. This enabled ABRAPAV to map relevant demands in this area and plan strategies for psychologists to minimize constraints and support improvements in their organizations

ATLANTIC EPIPHYTES: a data set of vascular and non-vascular epiphyte plants and lichens from the Atlantic Forest

Epiphytes are hyper-diverse and one of the frequently undervalued life forms in plant surveys and biodiversity inventories. Epiphytes of the Atlantic Forest, one of the most endangered ecosystems in the world, have high endemism and radiated recently in the Pliocene. We aimed to (1) compile an extensive Atlantic Forest data set on vascular, non-vascular plants (including hemiepiphytes), and lichen epiphyte species occurrence and abundance; (2) describe the epiphyte distribution in the Atlantic Forest, in order to indicate future sampling efforts. Our work presents the first epiphyte data set with information on abundance and occurrence of epiphyte phorophyte species. All data compiled here come from three main sources provided by the authors: published sources (comprising peer-reviewed articles, books, and theses), unpublished data, and herbarium data. We compiled a data set composed of 2,095 species, from 89,270 holo/hemiepiphyte records, in the Atlantic Forest of Brazil, Argentina, Paraguay, and Uruguay, recorded from 1824 to early 2018. Most of the records were from qualitative data (occurrence only, 88%), well distributed throughout the Atlantic Forest. For quantitative records, the most common sampling method was individual trees (71%), followed by plot sampling (19%), and transect sampling (10%). Angiosperms (81%) were the most frequently registered group, and Bromeliaceae and Orchidaceae were the families with the greatest number of records (27,272 and 21,945, respectively). Ferns and Lycophytes presented fewer records than Angiosperms, and Polypodiaceae were the most recorded family, and more concentrated in the Southern and Southeastern regions. Data on non-vascular plants and lichens were scarce, with a few disjunct records concentrated in the Northeastern region of the Atlantic Forest. For all non-vascular plant records, Lejeuneaceae, a family of liverworts, was the most recorded family. We hope that our effort to organize scattered epiphyte data help advance the knowledge of epiphyte ecology, as well as our understanding of macroecological and biogeographical patterns in the Atlantic Forest. No copyright restrictions are associated with the data set. Please cite this Ecology Data Paper if the data are used in publication and teaching events. © 2019 The Authors. Ecology © 2019 The Ecological Society of Americ

Robust estimation of bacterial cell count from optical density

Optical density (OD) is widely used to estimate the density of cells in liquid culture, but cannot be compared between instruments without a standardized calibration protocol and is challenging to relate to actual cell count. We address this with an interlaboratory study comparing three simple, low-cost, and highly accessible OD calibration protocols across 244 laboratories, applied to eight strains of constitutive GFP-expressing E. coli. Based on our results, we recommend calibrating OD to estimated cell count using serial dilution of silica microspheres, which produces highly precise calibration (95.5% of residuals <1.2-fold), is easily assessed for quality control, also assesses instrument effective linear range, and can be combined with fluorescence calibration to obtain units of Molecules of Equivalent Fluorescein (MEFL) per cell, allowing direct comparison and data fusion with flow cytometry measurements: in our study, fluorescence per cell measurements showed only a 1.07-fold mean difference between plate reader and flow cytometry data

A PC Based Methodology for CRM – Corporate Resource Management Practice Training

On 2003, the National Civil Aviation Agency (ANAC – Agência Nacional de Aviação Civil) elaborated the Civil Aviation Instruction (IAC - Instrução de Aviação Civil) 060-1002A, reviewed on 2005, about the CRM Training, based on the AC – Advisor Circular 120-51 A-E of FAA - Federal Aviation Administration, aiming at giving a standard direction about the subject for civil aviation organizations. The purpose of the study is to use a PC Based Methodology for the CRM Training / 2nd. Phase - Recurrent Practice and Feedback, in a low cost artificial environment differently from the LOFT – Line Oriented Flight Training, which, besides of being a technical Training, also requires an expensive simulator equipment for it. Although the IAC 060-1002 A was elaborated for civil aviation organizations, military institutions also adopted it, therefore the research was developed into a military institution operating helicopters. Future steps of the Methodology validation need to be further developed