319 research outputs found

    Der Einfluss von TNF-(alpha) und IL-1(beta) auf die Knorpeldestruktion durch synoviale Fibroblasten: Untersuchungen in einem in vitro-Knorpeldestruktions-Assay als Modell für die Gelenkzerstörung bei der rheumatoiden Arthritis

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    Die rheumatoide Arthritis (RA) ist eine chronisch-entzündliche Systemerkrankung mit charakteristischer Hyperplasie der Synovialmembran und Zerstörung der befallenen Gelenke. Hierbei wird den aktivierten synovialen Fibroblasten (SFB) eine besondere pathogenetische Bedeutung zugeschrieben, da sie durch die Produktion von pro-inflammatorischen Zytokinen und matrixdegradierenden Enzymen maßgeblich an der Gelenkentzündung und der Knorpeldestruktion in der RA beteiligt sind. Das Ziel der vorliegenden Arbeit war es, die relative Bedeutung von RA-SFB und Chondrozyten bei der Knorpeldestruktion zu untersuchen. Dabei war von besonderem Interesse, welche biochemischen und zellbiologischen Prozesse zur Destruktion des meist noch nicht geschädigten Gelenkknorpels in den frühen Stadien der RA beitragen. In dem Modell wurde das destruktive Potential von SFB aus Patienten mit RA bzw. mit Osteoarthrose (OA, als primär nicht-entzündliche Kontrolle) vergleichend untersucht. Dazu wurden die SFB mit vitalen bzw. avitalen bovinen Gelenkknorpelexplantaten über einen Zeitraum von 14 d bzw. 42 d unter Zusatz von TNF-α, IL-1β oder der Kombination von TNF- α/IL-1β kokultiviert. Zur Analyse der induzierten Vorgänge wurde eine Vielzahl von Parametern des Knorpeldestruktionsprozesses im Knorpel bzw. in den SFB untersucht (Matrixabbau und - Neosynthese, matrixdegradierende Proteasen und ihre Inhibitoren, pro-inflammatorische Zytokine, morphologische Veränderungen). Das Modell stellt insgesamt ein geeignetes Werkzeug dar, um die Wechselwirkungen zwischen SFB, Chondrozyten und der Knorpelmatrix in vitro zu untersuchen und die Mechanismen des in vivo ablaufenden Destruktionsprozesses in den betroffenen rheumatischen Gelenken besser zu verstehen. Es stellt eine wirkungsvolle Alternative zu experimentell sehr aufwendigen und tierschutzrechtlich problematischen in vivo-Tiermodellen dar

    Investigating the impact of cleaning treatments on polystyrene using SEM, AFM and ToF–SIMS

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    Concerns about the stability of plastic artefacts are commonly expressed when discussing the conservation of modern materials. One of the factors affecting the degradation of plastics is the presence of soil, degradation products and other contaminants on the surface. Cleaning treatments for plastic artefacts may therefore increase their stability as well as improving their visual appearance. While past studies have shown that dry, aqueous and solvent cleaning can visibly damage a plastic surface, the chemical and physical changes occurring to the surface at the micro-scale have been largely unexplored. In this work time-of-flight secondary ion mass spectrometry (ToF–SIMS) has been used in conjunction with atomic force microscopy (AFM) and scanning electron microscopy (SEM) to examine the effect of cleaning treatments on the surface of sheet polystyrene. Chemometric analysis of the ToF–SIMS data reveals the presence of surfactant residues and contamination from cleaning agents while physical damage in the form of scratching has been characterised using AFM and SEM. It is anticipated such work will assist in informing future conservation treatments for plastics

    Ágio sobre investimentos : um benefício ou um instrumento de elisão fiscal?

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    O presente estudo tem por objetivo analisar planejamentos tributários estruturados para utilização de ágio calculado com base em rentabilidade futura, decorrente da aquisição de investimentos. O conceito de planejamento tributário é esmiuçado, destacando-se a diferença entre os institutos, dada evasão, elisão e elusão fiscal, bem como as teorias alemãs de interpretação econômica do direito tributário. Após, discorre-se acerca da formação do ágio, sua evidenciação, fundamentação legal e tratamento tributário para sua fruição, em consequentes operações de reorganização societária. Diferenciam-se, ainda, as figuras do ágio externo e do ágio interno, tudo de forma a trazer ao profissional da contabilidade elementos mínimos para o discernimento da matéria. Por meio de coleta e seleção de decisões da esfera jurisdicional administrativa, foram identificadas operações em que o ágio foi entendido ora como um instrumento de elisão fiscal, ora como um benefício fiscal lícito. No mesmo espaço amostral, foram constatadas as identidades de justificativas que embasaram as referidas decisões, a favor e contra os contribuintes. Conclui-se que, para serem válidas, além da licitude que as revestem, as operações devem ter fundamento econômico e propósito negocial claros, sugerindo ao contador o respaldo em outros profissionais no enfrentamento do tema, em razão da complexidade, subjetividade e interdisciplinaridade que o cercam.This study aims to analyze structured tax planning for the use of goodwill as calculated based on future profitability resulting from investment acquisition. The concept of tax planning is scrutinized, highlighting the difference between the institutes, given tax evasion, elision and elusion, as well as German theories of economic interpretation of tax law. Goodwill formation, its disclosure, legal basis and tax treatment for its enjoyment, in resulting operations of corporate reorganization, are also discussed. Furthermore, the figures of external and internal goodwill are distinguished in order to provide the accounting professional with minimum elements for knowledge of the matter. By means of collection and selection of decisions made by the administrative jurisdictional sphere, we identified operations in which goodwill was understood as either a tax elision instrument or a licit tax benefit. In the same sample, we found the identities of justifications that supported the mentioned decisions for and against taxpayers. We have concluded that, in order to be valid, besides their legality, the operations must have clear economic foundations and business purposes, thus suggesting that accountants should obtain support from other professionals when facing such issue due to the complexity, subjectivity and interdisciplinarity that surround it

    TERCEIRIZAÇÃO BANCÁRIA: a jurisprudência do Tribunal Regional do Trabalho da 2ª Região nos anos de 2012 e 2016

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    Este artigo analisa a jurisprudência do Tribunal Regional do Trabalho da 2ª Região frente a casos de terceirização bancária submetidos à sua avaliação nos anos de 2012 e 2016. Atualmente há um crescimento da tensão sobre a temática da terceirização: ao mesmo tempo em que se vive plena expansão do fenômeno, por iniciativa das grandes empresas, experimenta-se um esgotamento teórico da divisão jurídica entre atividade-meio e atividade-fim nos Tribunais do Trabalho e um acirramento das disputas no Congresso Nacional sobre a regulamentação. A pesquisa pretende observar mudanças no conteúdo das decisões do TRT-2 a partir da hipótese de que o ano de 2014 teria representado uma reviravolta jurisprudencial, por ter sido a ocasião do recebimento da Repercussão Geral sobre o tema da terceirização no Supremo Tribunal Federal. Situar os dados dois anos antes da Repercussão Geral e dois anos depois tem como propósito verificar mudanças de maneira ilustrativa. A pesquisa faz uma análise quantitativa e qualitativa sobre a base de dados.

    Decomposition theorem on matchable distributive lattices

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    A distributive lattice structure M(G){\mathbf M}(G) has been established on the set of perfect matchings of a plane bipartite graph GG. We call a lattice {\em matchable distributive lattice} (simply MDL) if it is isomorphic to such a distributive lattice. It is natural to ask which lattices are MDLs. We show that if a plane bipartite graph GG is elementary, then M(G){\mathbf M}(G) is irreducible. Based on this result, a decomposition theorem on MDLs is obtained: a finite distributive lattice L\mathbf{L} is an MDL if and only if each factor in any cartesian product decomposition of L\mathbf{L} is an MDL. Two types of MDLs are presented: J(m×n)J(\mathbf{m}\times \mathbf{n}) and J(T)J(\mathbf{T}), where m×n\mathbf{m}\times \mathbf{n} denotes the cartesian product between mm-element chain and nn-element chain, and T\mathbf{T} is a poset implied by any orientation of a tree.Comment: 19 pages, 7 figure

    Reduced structural connectivity in non-motor networks in children born preterm and the influence of early postnatal human cytomegalovirus infection.

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    INTRODUCTION Preterm birth is increasingly recognized to cause lifelong functional deficits, which often show no correlate in conventional MRI. In addition, early postnatal infection with human cytomegalovirus (hCMV) is being discussed as a possible cause for further impairments. In the present work, we used fixel-based analysis of diffusion-weighted MRI to assess long-term white matter alterations associated with preterm birth and/or early postnatal hCMV infection. MATERIALS AND METHODS 36 former preterms (PT, median age 14.8 years, median gestational age 28 weeks) and 18 healthy term-born controls (HC, median age 11.1 years) underwent high angular resolution DWI scans (1.5 T, b = 2 000 s/mm2, 60 directions) as well as clinical assessment. All subjects showed normal conventional MRI and normal motor function. Early postnatal hCMV infection status (CMV+ and CMV-) had been determined from repeated screening, ruling out congenital infections. Whole-brain analysis was performed, yielding fixel-wise metrics for fiber density (FD), fiber cross-section (FC), and fiber density and cross-section (FDC). Group differences were identified in a whole-brain analysis, followed by an analysis of tract-averaged metrics within a priori selected tracts associated with cognitive function. Both analyses were repeated while differentiating for postnatal hCMV infection status. RESULTS PT showed significant reductions of fixel metrics bilaterally in the cingulum, the genu corporis callosum and forceps minor, the capsula externa, and cerebellar and pontine structures. After including intracranial volume as a covariate, reductions remained significant in the cingulum. The tract-specific investigation revealed further reductions bilaterally in the superior longitudinal fasciculus and the uncinate fasciculus. When differentiating for hCMV infection status, no significant differences were found between CMV+ and CMV-. However, comparing CMV+ against HC, fixel metric reductions were of higher magnitude and of larger spatial extent than in CMV- against HC. CONCLUSION Preterm birth can lead to long-lasting alterations of WM micro- and macrostructure, not visible on conventional MRI. Alterations are located predominantly in WM structures associated with cognitive function, likely underlying the cognitive deficits observed in our cohort. These observed structural alterations were more pronounced in preterms who suffered from early postnatal hCMV infection, in line with previous studies suggesting an additive effect

    Altered Brain Structure in Infants with Turner Syndrome

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    Turner syndrome (TS) is a genetic disorder affecting approximately 1:2000 live-born females. It results from partial or complete X monosomy and is associated with a range of clinical issues including a unique cognitive profile and increased risk for certain behavioral problems. Structural neuroimaging studies in adolescents, adults, and older children with TS have revealed altered neuroanatomy but are unable to identify when in development differences arise. In addition, older children and adults have often been exposed to years of growth hormone and/or exogenous estrogen therapy with potential implications for neurodevelopment. The study presented here is the first to test whether brain structure is altered in infants with TS. Twenty-six infants with TS received high-resolution structural MRI scans of the brain at 1 year of age and were compared to 47 typically developing female and 39 typically developing male infants. Results indicate that the typical neuroanatomical profile seen in older individuals with TS, characterized by decreased gray matter volumes in premotor, somatosensory, and parietal-occipital cortex, is already present at 1 year of age, suggesting a stable phenotype with origins in the prenatal or early postnatal period

    ASPECTOS ECOLÓGICOS DE EPÍFITAS VASCULARES NA ARBORIZAÇÃO URBANA DE QUINTA DO SOL, PARANÁ, BRASIL

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    A arborização é um elemento essencial dentro do planejamento urbano e necessita de uma abordagem florística e ecológica. Assim, o presente trabalho objetivou levantar e a classificar as epífitas vasculares, considerando os aspectos ecológicos da flora presente na cidade de Quinta do Sol, PR, Brasil. Foram analisadas as espécies de epífitas presentes nos forófitos situados no alinhamento urbano, a partir da classificação quanto a origem, síndrome de dispersão e categorias ecológicas. Registrou-se 61 espécies de epífitas vasculares, distribuídas em 21 famílias e 47 gêneros. A família Cactaceae (21,3%) e Orchidaceae (18%) se destacaram como as mais ricas. A categoria ecológica com maior significância foi holoepífita verdadeira e quanto a síndrome de dispersão, houve a predominância de espécies anemocóricas seguidas de zoocóricas. Conclui-se que este estudo apresenta uma das maiores riquezas de epífitas vasculares já encontradas, até o momento, em arborização urbana no Paraná. A ocorrência de algumas espécies está associada a perturbação do ambiente da cidade, ocasionado principalmente pela dispersão realizada pelos munícipes visando a ornamentação. Por conta da maior representatividade de epífitas com dispersão zoocórica, nota-se a necessidade de se estudar ainda mais essa sinúsia no meio urbano, evidenciando a importância da arborização como mantenedora da diversidade faunística
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