No abstract

Brycon gouldingi is a species of neotropical fish of socioeconomic and environmental importance in the Tocantins-Araguaia Basin. Genetic studies on this species are still limited, making it difficult to evaluate the population structure and genetic diversity in natural and captive stocks. Here, we aimed to evaluate the transferability of heterologous microsatellite primers in B. gouldingi. A total of 30 primers for eight species were evaluated: Brycon hilarii, Brycon opalinus, Brycon cephalus, Brycon orbignyanus, Prochilodus lineatus, Prochilodus argenteus, Piaractus mesopotamicus, and Colossoma macropomum. The primers that showed the best amplification patterns were applied to 20 specimens of B. gouldingi, and their genetic parameters were assessed. Among the 30 primers, seven showed satisfactory transferability, six of which belonged to the genus Brycon: Bh13 (B. hilarii), BoM5, BoM13 (B. opalinus), Borg9, Borg13, and Borg59 (B. orbignyanus), and one belonged to P. argenteus (Par80). The primers for the other species tested showed non-specificity or monomorphism; and were therefore, excluded from the analyses. The number of alleles ranged between two (Borg13 and Borg59) and three (Bh13, BoM5, BoM13, Borg9 and Par80), with sizes varying between 103 bp (BoM5) and 430 bp (Borg9). Four primers showed evidence of null alleles (BoM13, Borg9, Borg13, and Par80), which could probably be attributed to the respective Hardy-Weinberg deviation. Thus, seven primers were validated for cross-amplification in B. gouldingi, which may be used in future studies involving this species.

RESUMO:O objetivo deste artigo é apresentar o instituto da seletividade que o Inciso III do Parágrafo 2º do Artigo 155 da Constituição Federal estabelece para as operações tributáveis pelo Imposto sobre Operações Relativas à Circulação de Mercadorias e sobre Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (ICMS). Procura-se demonstrar que o instituto da seletividade, que muitos denominam princípio, pode ser instrumento de efetivação de justiça tributária e, assim, contribuir para que se alcance plenamente o ideal de justiça digno de um Estado Democrático de Direito. Para tanto, são traçadas algumas considerações sobre o histórico dos impostos no Brasil; breve e genericamente, são apresentados marcos reguladores do imposto e dados atuais sobre sua importância e inserção na esfera econômica do Estado e dos contribuintes. Ao final, são tecidas considerações sobre a contribuição que o instituto oferece para a efetivação da federação de cooperação no Brasil e para o fortalecimento da aplicação do princípio da capacidade contributiva.Palavras-Chave: Capacidade Contributiva; ICMS; Justiça; Seletividade; Tributação. ABSTRACT:The aim of this paper is to present the selectivity institute that Item III of Paragraph 2 of Article 155 of the Federal Constitution provides for taxable purposes by Tax Operations Related to the Circulation of Goods and on Services of Interstate and Intermunicipal Transportation and Communication (ICMS). It seeks to demonstrate that the selectivity institute, which many call principle, can be an instrument of realization of tax justice and, thereby, contribute to reaching the full ideal of justice worthy of a democratic state of law. To do so, present some considerations about the history of taxes in Brazil; briefly and generally are presented regulatory frameworks of tax and present data on its role and importance in the economic sphere of the state and taxpayers. Finally, some considerations about the contribution that the institute provides for effective cooperative federation in Brazil and to strengthen the principle of ability to pay.

Biomonitoring with the use of benthic macroinvertebrates has been an effective tool used to evaluate water quality in several water bodies. In this context, there are several factors that can act on the structure of macroinvertebrate commuinities, with indications of the influence of aquaculture. Therefore, the present study evaluated the composition of macroinvertebrate populations in two earthen ponds of a fish farm in Londrina-PR. Three collections were carried out: in October of 2015 and February and July of 2016, with the use of artificial biocolectors. The macroinvertebrates were quantified and identified, and diversity indexes were calculated with the data obtained. Higher number of taxa, higher number of individuals and greater diversity and uniformity in macroinvertebrate communities were found in pond 1 (water entrance), due mainly to the presence of taxa tolerant or resistant to organic pollution, which may be related to the higher concentration of nutrients and organic matter in this pond. However, in pond 2 (water outlet), individuals of Polycentropodidae (Trichoptera) were found in all collections, in addition to a low abundance of taxa that would indicate organic enrichment, demonstrating better water quality. Furthermore, greater abundance and diversity were observed in the months with higher level of precipitation. From the perspective of aquaculture, the results found in pond 1 can be used as indicative of greater productive potential, however, the low frequency of taxa typical of clean environments may indicate low oxygen levels.These results demonstrate that the position of the pond relative to the water source in a fish farm can influence the water quality, which can be verified through the structure of the benthic macroinvertebrates communities.

RESUMO:O objetivo deste artigo é apresentar o instituto da seletividade que o Inciso III do Parágrafo 2º do Artigo 155 da Constituição Federal estabelece para as operações tributáveis pelo Imposto sobre Operações Relativas à Circulação de Mercadorias e sobre Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (ICMS). Procura-se demonstrar que o instituto da seletividade, que muitos denominam princípio, pode ser instrumento de efetivação de justiça tributária e, assim, contribuir para que se alcance plenamente o ideal de justiça digno de um Estado Democrático de Direito. Para tanto, são traçadas algumas considerações sobre o histórico dos impostos no Brasil; breve e genericamente, são apresentados marcos reguladores do imposto e dados atuais sobre sua importância e inserção na esfera econômica do Estado e dos contribuintes. Ao final, são tecidas considerações sobre a contribuição que o instituto oferece para a efetivação da federação de cooperação no Brasil e para o fortalecimento da aplicação do princípio da capacidade contributiva.Palavras-Chave: Capacidade Contributiva; ICMS; Justiça; Seletividade; Tributação. ABSTRACT:The aim of this paper is to present the selectivity institute that Item III of Paragraph 2 of Article 155 of the Federal Constitution provides for taxable purposes by Tax Operations Related to the Circulation of Goods and on Services of Interstate and Intermunicipal Transportation and Communication (ICMS). It seeks to demonstrate that the selectivity institute, which many call principle, can be an instrument of realization of tax justice and, thereby, contribute to reaching the full ideal of justice worthy of a democratic state of law. To do so, present some considerations about the history of taxes in Brazil; briefly and generally are presented regulatory frameworks of tax and present data on its role and importance in the economic sphere of the state and taxpayers. Finally, some considerations about the contribution that the institute provides for effective cooperative federation in Brazil and to strengthen the principle of ability to pay.