La caractérisation des matières premières lithiques est un important moyen d’étude des territoires paléolithiques, permettant d’inférer les modes de déplacement et d’organisation des groupes humains. Le Bassin aquitain est une des provinces archéologiques les mieux documentées d’Europe. Pourtant, certains matériaux depuis longtemps reconnus au sein des collections archéologiques, restent mal identifiés (origine géographique, unicité…). C’est en particulier le cas d’un type de silex dénommé « Grain de mil » par les préhistoriens. Pour combler cette lacune, ce travail s’organise en deux temps :- Une étude pétroarchéologique de ce matériau, axée sur sa caractérisation et la détermination de son origine géographique et géologique. Cette première phase du travail a permis de définir le Grain de mil comme un matériau typique de Charente-Maritime puisque sa formation est liée à l’anticlinal de Jonzac. Elle montre aussi que les critères de sa caractérisation, principalement issus de l’analyse des faciès sédimentaires, peuvent être appliqués lors de l’étude pétro-techno-économique d’une collection archéologique.- Une caractérisation techno-économique des modes de gestion de ce matériau à l’Aurignacien ancien et récent dans les sites nord-aquitains. A l’Aurignacien ancien, les groupes circulent à travers l’ensemble du Bassin aquitain au cours de grands déplacements saisonniers ; il semble que l’exploitation du Grain de mil témoigne d’une faible circulation dans le Nord-ouest du Bassin. A l’Aurignacien récent au contraire, les territoires d’approvisionnements ont centrés sur le Nord du Bassin aquitain mais ouverts à l’Ouest voire au Nord ; le Grain de mil serait alors au coeur de larges réseaux de circulation des groupes. Les moteurs d’évolution des sociétés à l’origine de ces changements de stratégie de déplacement sont ensuite discutés, testant pour cela le rôle des facteurs environnementaux et humains. / Characterising lithic raw materials is an important means of studying palaeolithic territories, allowing modes of mobilityand the organisation of human groups to be deduced. The Aquitaine Basin is one of the best-documented archaeologicalregions of Europe. However, certain materials have long been recognised within archaeological collections without theirgeographic origin or even their uniqueness being clearly demonstrated. This is particularly the case with a specific type offlint, which prehistorians call “Grain de mil”. In order to address these shortcomings, this work was carried in two phases:- a cross-disciplinary study of this material, focusing on its petroarchaeological characterisation and its geographicand geological origins. This initial phase of analysis lead to the definition of Grain de mil flint as a material typical ofthe Charente-Maritime as its formation is tied to the Jonzac anticline. It also shows that criteria for itscharacterisation, which stem mainly from the sedimentological analysis, can be applied to the petro-technoeconomicstudy of an archaeological assemblage.- a techno-economic characterisation of the management of this material during the Early and Late Aurignacian,from northern Aquitaine sites. During the Early Aurignacian, groups move seasonally across the Aquitaine Basin;exploitation of Grain de mil flint seems to indicate little circulation in the north-west of the Basin. In contrast, duringthe Late Aurignacian, provisioning territories centre to the north of the Aquitaine Basin, but open to the west andalso to the north. Grain de mil then appears to be at the heart of large-scale networks of circulations. Finally, theunderlying forces driving these strategic changes in mobility patterns are discussed, evaluating the role of bothenvironmental and human factors.

<p>Ett centralt processteg för sågverk är att sönderdela stockar med olika sågmönster. Vid sönderdelning uppstår ett visst råvaruspill, men genom att använda rätt sågmönster till varje enskild stock kan detta spill minimeras. Som ett steg i att göra detta försorteras därför timmer i ett antal timmerklasser som samlar stockar med liknande egenskaper. Råvarustyrning innebär att välja vilka mönster varje klass ska sågas med, hur stor andel av varje klass som ska sågas med dessa mönster samt att bestämma hur stockar sorteras till klasserna.</p><p>I detta arbete utvecklas ett optimeringsverktyg som angriper problemet att optimera råvarustyrningen med avseende på de framställda produkternas försäljningsvärde. Problemet delas upp i två nivåer där linjärprogrammering kan användas i den ena nivån med syfte att, givet en uppsättning klasser, optimera valen av sågmönster. Linjärprogrammering används eftersom kubikmeterpriset på de sågade trävarorna antas vara konstant med avseende på producerad volym. Den andra problemnivån innebär att optimera timmersorteringen och för detta ändamål implementeras och utvärderas fyra lokalsökningsalgoritmer.</p><p>Genom ett gränssnitt mot användare och databaser kan sågverk ladda in timmerdata, simulerade produktutfall när timmer sågas med olika sågmönster, samt lägsta och högsta tillåtna produktvolymer. Utöver optimering av råvarustyrning kan optimeringsverktyget användas som stöd för att skapa väl underbyggda kundofferter vid nya orderingångar eller väntade förändringar av råvarufördelning.</p><p>Optimeringsverktyget klarar alltid av att hitta det optimala valet av postningar och postningsandelar givet en uppsättning klasser om det existerar minst <em>ett</em> val som uppfyller bivillkoren på framställda produktvolymer. Emellertid visar tester att denna beräkningsrutin gör anspråk på för mycket tid, men sannolikt kan den effektiviseras tillräckligt mycket för att användas skarpt i praktiken. Den bästa lokalsökningsalgoritmen fungerar tillfredsställande i tester, men det krävs mer utvecklingsarbete för att den ska rubriceras som helt klar. Främst i form av att möjliggöra för algoritmen att finna en lösning om sågverkets grundinställda klasser inte kan uppfylla bivillkoren på produktvolymer.Testdatat som används kommer från ett verkligt sågverk, men på grund av brister i detta data kan inga slutsatser dras angående ökad lönsamhet för sågverket genom användning av optimeringsverktyget.</p> / <p>A key process step in sawmills is the sawing of logs into wood, using various sawing patterns. A certain amount of waste always results when sawing, but by using the right sawing pattern for each individual log this waste can be minimized. One way to address this is to presort the incoming logs into a number of sawing classes, where all of these collect logs with similar properties. Raw material control at sawmills involves choosing the patterns to be used on each class, the share of each class to be sawn with the various patterns and also deciding the way logs are assigned to the sawing classes.</p><p>In this work an optimization tool is constructed that addresses the problem of optimizing the raw material control with respect to the sales value of the manufactured products. The problem is divided into two sub-problems where linear programming can be used for one of these sub-problems with purpose to optimize the choices of sawing patterns given a set of classes. Linear programming can be used because the unit price of sawn goods is assumed to be constant with respect to the volume produced. The second sub-problem is to optimize the sorting of logs and in order to do this four different local search algorithms are implemented and evaluated.</p><p>Through an user and database interface the sawmill can access sawlog data, simulated product outcomes and constraints for product volumes. In addition to optimization of the raw material control the optimization tool can help the user to create well-founded quotations whenever new orders arrive or the anticipated raw material distribution changes.</p><p>The optimization tool always manages to find the optimal choice of sawing patterns and shares for a set of sawing classes given the existence of at least one choice that fulfills the constraints for manufactured product volumes. Tests show however, that this computational step requires too much time, but it can probably be streamlined enough to be used in practice.The best local search algorithm serves satisfactory in tests, but needs more development in order to be labeled as finished. Foremost by enabling the algorithm to find a solution even if the sawmill's default sawing classes can not fulfill the product volume constraints. The test data used when evaluating the algorithms come from a real sawmill, but due to shortcomings in the data no conclusions about increased profit for the sawmill can be drawn.</p>

Ett centralt processteg för sågverk är att sönderdela stockar med olika sågmönster. Vid sönderdelning uppstår ett visst råvaruspill, men genom att använda rätt sågmönster till varje enskild stock kan detta spill minimeras. Som ett steg i att göra detta försorteras därför timmer i ett antal timmerklasser som samlar stockar med liknande egenskaper. Råvarustyrning innebär att välja vilka mönster varje klass ska sågas med, hur stor andel av varje klass som ska sågas med dessa mönster samt att bestämma hur stockar sorteras till klasserna. I detta arbete utvecklas ett optimeringsverktyg som angriper problemet att optimera råvarustyrningen med avseende på de framställda produkternas försäljningsvärde. Problemet delas upp i två nivåer där linjärprogrammering kan användas i den ena nivån med syfte att, givet en uppsättning klasser, optimera valen av sågmönster. Linjärprogrammering används eftersom kubikmeterpriset på de sågade trävarorna antas vara konstant med avseende på producerad volym. Den andra problemnivån innebär att optimera timmersorteringen och för detta ändamål implementeras och utvärderas fyra lokalsökningsalgoritmer. Genom ett gränssnitt mot användare och databaser kan sågverk ladda in timmerdata, simulerade produktutfall när timmer sågas med olika sågmönster, samt lägsta och högsta tillåtna produktvolymer. Utöver optimering av råvarustyrning kan optimeringsverktyget användas som stöd för att skapa väl underbyggda kundofferter vid nya orderingångar eller väntade förändringar av råvarufördelning. Optimeringsverktyget klarar alltid av att hitta det optimala valet av postningar och postningsandelar givet en uppsättning klasser om det existerar minst ett val som uppfyller bivillkoren på framställda produktvolymer. Emellertid visar tester att denna beräkningsrutin gör anspråk på för mycket tid, men sannolikt kan den effektiviseras tillräckligt mycket för att användas skarpt i praktiken. Den bästa lokalsökningsalgoritmen fungerar tillfredsställande i tester, men det krävs mer utvecklingsarbete för att den ska rubriceras som helt klar. Främst i form av att möjliggöra för algoritmen att finna en lösning om sågverkets grundinställda klasser inte kan uppfylla bivillkoren på produktvolymer.Testdatat som används kommer från ett verkligt sågverk, men på grund av brister i detta data kan inga slutsatser dras angående ökad lönsamhet för sågverket genom användning av optimeringsverktyget. / A key process step in sawmills is the sawing of logs into wood, using various sawing patterns. A certain amount of waste always results when sawing, but by using the right sawing pattern for each individual log this waste can be minimized. One way to address this is to presort the incoming logs into a number of sawing classes, where all of these collect logs with similar properties. Raw material control at sawmills involves choosing the patterns to be used on each class, the share of each class to be sawn with the various patterns and also deciding the way logs are assigned to the sawing classes. In this work an optimization tool is constructed that addresses the problem of optimizing the raw material control with respect to the sales value of the manufactured products. The problem is divided into two sub-problems where linear programming can be used for one of these sub-problems with purpose to optimize the choices of sawing patterns given a set of classes. Linear programming can be used because the unit price of sawn goods is assumed to be constant with respect to the volume produced. The second sub-problem is to optimize the sorting of logs and in order to do this four different local search algorithms are implemented and evaluated. Through an user and database interface the sawmill can access sawlog data, simulated product outcomes and constraints for product volumes. In addition to optimization of the raw material control the optimization tool can help the user to create well-founded quotations whenever new orders arrive or the anticipated raw material distribution changes. The optimization tool always manages to find the optimal choice of sawing patterns and shares for a set of sawing classes given the existence of at least one choice that fulfills the constraints for manufactured product volumes. Tests show however, that this computational step requires too much time, but it can probably be streamlined enough to be used in practice.The best local search algorithm serves satisfactory in tests, but needs more development in order to be labeled as finished. Foremost by enabling the algorithm to find a solution even if the sawmill's default sawing classes can not fulfill the product volume constraints. The test data used when evaluating the algorithms come from a real sawmill, but due to shortcomings in the data no conclusions about increased profit for the sawmill can be drawn.

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The results of the investigation of Perilla frutescens (L.) Britton growth, vegetation rhythmic dependence upon meteorological factors is given here. Experiments were carried out in 2001 – 2005 during vegetation period at Kaunas Botanical Garden of Vytautas Magnus University. Object of investigations - Perilla frutescens (L.) Britton a medicinal, herbal immunomodulator, annual herbaceous deadnettle family (Lamiaceae Lindl.) plant originated from Asia passes all development cycle in middle Lithuanian climatic conditions. P. Frutescens vegetation length on the average is 167 days. Earliest initiation of vegetation and optimal climatic conditions for growth are when HTC=1,60-1,80, that is excess heavy humidity. Optimal climatic conditions for massive flowering and seed ripeness are when HTC=1,20, then massive flowering starts 10 days earlier and Lasts for 25 days. Strong correlation interdependence was established between massive flowering and HTC (R2=0,9406). After the investigation of P.frutescens terraneous parts (high, relative plain area) consistent patterns of vegetation rhythmic, the optimal harvest time, which determines raw material’s quality and quantity, was established, by using mathematical – statistical methods.

Resumo: O presente trabalho teve por objetivo avaliar o uso de diferentes produtos químicos como maturadores, em diferentes doses e misturas na qualidade tecnológica e também quantificar os teores de nutrientes nas lâminas foliares e no caldo da cana-planta cv. SP83-2847. O experimento foi conduzido na Fazenda São Francisco do Itaquerê, da Usina Santa Fé, Nova Europa, SP, Brasil de maio a julho de 2008. O delineamento experimental foi em blocos casualizados com parcelas subdivididas e quatro repetições. Os 14 tratamentos principais foram testemunha; glifosato; Moddus; Curavial; fosfito de potássio; sugar plus e sugar super plus, em suas doses e misturas aplicados no dia 21/05/2008. As subparcelas constituíram-se em seis épocas de amostragens para análises tecnológicas (-1; 14, 28, 42, 56 e 70 dias após a aplicação - d.a.a.) e duas épocas para avaliação do teor de nutrientes nas lâminas foliares (LF) obtidas das folhas +1 e caldo de cana (28 e 56 d.a.a.). O uso de glifosato como maturador e em mistura com Moddus, fosfito de potássio e sugar pus apresentaram os melhores resultados tecnológicos, o mesmo observado com o uso do Curavial. Em função da maturação a quantidade de nutrientes na segunda época de avaliação foi significativamente menor principalmente no caldo. O uso do fosfito de potássio e do sugar super plus, nas dosagens de 2,0 L ha-1 e 2,5 L ha-1, respectivamente, não incrementaram a qualidade. No geral, os maturadores utilizados não alteraram a composição nutricional da cultivar SP83-2847, exceto para Mn e Fe nas lâminas foliares e de Fe e Cu no caldo / Abstract: This study aimed evaluate the use of chemical ripeners at different doses and blends in technological quality as well to quantify the sugarcane SP83-2847 leaves and juice mineral levels. The experiment was installed during the 2008/2009 season (May - July 2008) and carried out at "Fazenda São Francisco do Itaquerê" (farm), "Usina Santa Fé" (Sugar Mill), Nova Europa, SP, Brazil under a split-plot. The experiment design was the randomized blocks, in split-plot, with four replications. The 14 main treatments were control (only water); glyphosate; Moddus; Curavial; potassium phosphite; sugar plus, and sugar super plus. Their doses and mixtures were applied at 21st May 2008. The subplots were the sampling dates: -1; 14, 28, 42, 56 and 70 days after application (d.a.a.) and two samples to quantify mineral levels in the leaves and juice (28 and 56 days). The use of glyphosate as ripper and its blends with Moddus, potassium phosphite and sugar plus resulted in raw material technological quality improvement. The same effect was observed using Curavial. According to the ripening the nutrients amount at the second sampling date was significantly lower mainly in the juice. The potassium phosphite and sugar super plus use at 2.0 L ha-1 and 2.5 L ha-1, respectively, did not improve the technological quality. In general, the ripeners did not change the SP83-2847 sugarcane nutrition levels, except for Mn and Fe in the leaves and Fe and Cu in the juice / Orientador: Miguel Angelo Mutton / Coorientadora: Márcia Justino Rossini Mutton / Banca: Marcelo de Almeida Silva / Banca: Durvalina Maria Mathias dos Santos / Mestre

À medida que a economia global se expande e os mercados se tornam mais abertos para os investimentos, as empresas dividem atividades entre as suas unidades estabelecidas em diferentes países. A determinação dos preços praticados em operações de transferência entre companhias associadas situadas em diferentes jurisdições fiscais é chamada de Preços de Transferência. Para fins tributários, os preços de transferência determinam o valor de receita que cada empresa recebe e o referente valor de tributos incidentes sobre receitas e/ou resultados no país exportador e no país importador, sendo um assunto relevante para as administrações tributárias dos países onde essas operações ocorrem e para as empresas com unidades em mais de um pais. O presente estudo apresenta uma análise relacionada aos Preços de Transferência praticados por uma empresa brasileira que importa matéria-prima de suas empresas vinculadas estabelecidas em outras jurisdições tributárias. É apresentado um estudo de caso descritivo que ilustra essa situação e as regras de Preço de Transferência brasileiras. Ao final, conclui-se que o contribuinte deve aplicar mais de uma metodologia de cálculo dentre as disponibilizadas pela legislação brasileira, a fim de identificar a que resulte em menor ajuste tributário. Conclui-se, adicionalmente, que a temática dos preços de transferência depende de muitas variáveis individuais, as quais devem ser estudadas e analisadas caso a caso, de acordo com as particularidades envolvidas em cada situação. / As the global economy continues to expand and markets become more open to investment, enterprises share activities among their units established in different countries. The prices determination for the transfer of goods between affiliated companies situated in different tax jurisdictions is called Transfer Pricing. For tax purposes, transfer pricing determines the amount of income that each party earns and thus, the amount of income tax due in both the export and import countries, representing a relevant issue to the tax administrations in countries where these operations occur and to the companies which have units in more than one country. This study presents an analysis related to Transfer Prices practiced by a Brazilian company that imports raw material from its associated units established in other tax jurisdictions. A case study that shows this situation and the Brazilian Transfer Pricing rules are presented. The conclusion is that the company should apply more than one of the available calculus methodology in order to identify which one results in the lower tax adjustment. In addition to that, it is concluded that the Transfer Pricing is an issue that depends on many variables that should be carefully analyzed for each situation or company, considering the particularities of each situation.

SILVA, Francisco Leandro Barbosa da . Respostas de plantas de feijão-de-corda à aplicação de biofertilizantes via foliar, sob condições de baixa e alta salinidade. 2011. 64 f. : Dissertação (mestrado) - Universidade Federal do Ceara, Centro de Ciências Agrárias, Departamento de Engenharia Agrícola, Programa de Pós-Graduação em Engenharia Agrícola, Fortaleza-CE, 2011. / Submitted by demia Maia (demiamlm@gmail.com) on 2016-07-04T12:39:21Z No. of bitstreams: 1 2011_dis_flbsilva.pdf: 1294765 bytes, checksum: b251b7430c83296db4d9b68caf60b016 (MD5) / Approved for entry into archive by demia Maia (demiamlm@gmail.com) on 2016-07-04T12:39:44Z (GMT) No. of bitstreams: 1 2011_dis_flbsilva.pdf: 1294765 bytes, checksum: b251b7430c83296db4d9b68caf60b016 (MD5) / Made available in DSpace on 2016-07-04T12:39:44Z (GMT). No. of bitstreams: 1 2011_dis_flbsilva.pdf: 1294765 bytes, checksum: b251b7430c83296db4d9b68caf60b016 (MD5) Previous issue date: 2011 / Faced with the need to seek higher yields and lower costs in saline areas, the use of organic fertilizers has been widely used in agriculture, as is the case of bovine biofertilizer, but studies show that its use as a minority of the adverse effects of salinity, has been little studied. The objective of this study was to evaluate the responses of cowpea to foliar application of biofertilizer under salinity conditions. The survey was conducted at the experimental farm Vale of Curu, at Pentecoste, Ceará, from november 2010 to january 2011. The plants were arranged in a split plot arrangement in a randomized block design with four blocks. The plot consisted of four different concentrations of salts in irrigation water via drip (0.5, 2.2, 3.6 and 5.0 dS m-1) and the subplots consisted of four levels of biofertilizers, corresponding to 0 , 15, 30 and 45% of the volume applied. The irrigation with saline water was dripping through and salts used to prepare the treatments were: NaCl, CaCl 2 .2H 2 O, MgCl 2 .6H 2 O in the proportion 7:2:1. In biofertilizer preparation was used fresh cattle manure and water in proportion (1:1). The doses of biofertilizers were applied weekly until the beginning of flowering. During the experiment were made manual weeding to control weeds and application of pesticides to control pathogens. In conducting the experiment were checked gas exchange, vegetative growth and assessed at the end of the pods were collected to assess productivity. Salinity influenced gas exchange (photosynthesis, stomatal conductance and internal CO 2 concentration), growth (dry matter and total), production (grain weight and yield) and nutrients (K / Na), without influence in other levels of minerals, nor the accumulation of salts in the soil. The influence of low salinity in the variables occurred due to high levels of rainfall (233.0 mm) during the experiment. Generally no significant effect was observed in the foliar application of biofertilizer, showing that application does not lessen the effect of saline irrigation. Due to the low influence of the biofertilizer the salinity of the water, it can be stated that the application can not be recommended for cultivation, requiring more studies, both in the form of application, as in proportion to be applied. / Diante da necessidade de se buscar altas produtividades e menores custos em áreas salinizadas, o uso de fertilizantes orgânicos vem sendo muito utilizado na agricultura, como é o caso do biofertilizante bovino, entretanto estudos mostram que sua utilização, como minorador dos efeitos adversos da salinidade, vem sendo pouco estudada. Objetivou-se com esse trabalho avaliar as respostas de plantas de feijão-de-corda à aplicação foliar de biofertilizante, sob condições de salinidade. A pesquisa foi realizada na fazenda experimental do Vale do Curu, em Pentecoste, Ceará, entre novembro de 2010 a janeiro de 2011. As plantas foram dispostas em um arranjo de parcelas subdivididas, no delineamento em blocos ao acaso, com quatro blocos. As parcelas consistiram de quatro diferentes concentrações de sais na água de irrigação, via gotejamento (0,5, 2,2, 3,6 e 5,0 dS m -1) e as subparcelas consistiram de quatro níveis de biofertilizante, correspondendo a 0, 15, 30 e 45% do volume aplicado. A irrigação com água salina foi via gotejamento e os sais utilizados para preparar os tratamentos foram: NaCl, CaCl 2 .2H 2 O, MgCl 2 .6H 2 O, na proporção 7:2:1. No preparo do biofertilizante foi usado esterco bovino fresco e água na proporção (1:1). As doses de biofertilizantes foram aplicadas semanalmente, até o inicio da floração. Durante o experimento foram feitas capinas manual, para o controle de ervas daninhas e aplicação de defensivos no controle de patógenos. Na condução do experimento foram verificadas trocas gasosas, avaliada o crescimento vegetativo e ao final foram coletas as vagens para avaliação da produtividade. A salinidade influenciou as trocas gasosas (fotossíntese, condutância estomática e concentração interna de CO 2 ), crescimento (matéria seca e total), produção (peso de grãos e produtividade) e nutrientes (relação K/Na), sem influência nos demais teores de minerais, nem tampouco no acúmulo destes sais no solo. A baixa influência da salinidade nas variáveis analisadas ocorreu, devido aos elevados índices de chuva (233,0 mm), durante o experimento. De um modo geral não foi observado efeito significativo na aplicação do biofertilizante via foliar, mostrando que aplicação não minorou o efeito da salinidade de irrigação. Devido à baixa influência do biofertilizante à salinidade da água, pode-se afirmar que, a aplicação pode não ser a recomendada para a cultura, necessitando de mais estudos, tanto na forma de aplicação, quanto na proporção a ser aplicado.

Made available in DSpace on 2016-03-04T13:55:11Z (GMT). No. of bitstreams: 2 6.pdf: 5451306 bytes, checksum: 8e6c41055d0d4b7e199d2953a031020b (MD5) license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) Previous issue date: 2014 / Fundação Oswaldo Cruz. Instituto de Tecnologia em Fármacos/Farmanguinhos. Rio de Janeiro, RJ, Brasil. / A olanzapina é um fármaco antipsicótico de segunda geração indicada no tratamento da esquizofrenia e do transtorno bipolar. O fármaco pode ser cristalizado em mais de 25 formas diferentes: três anidras (I, II e III), três polimorfos diidratados (B, D e E), um hidrato maior, além de inúmeros solvatos. A olanzapina é uma base fraca, com solubilidade dependente de pH, sendo solúvel em soluções ácidas e pouco solúvel em meio básico. O fármaco pertence à classe II do Sistema de Classificação Biofarmacêutica. Em função de suas características de cristalinidade e solubilidade, lotes de olanzapina de três fabricantes diferentes foram caracterizados quanto às suas propriedades físico-químicas, com o objetivo de subsidiar o desenvolvimento de um medicamento similar de comprimidos revestidos de olanzapina. Além dos ensaios previstos na monografia da matéria-prima na Farmacopéia Americana (USP, 2013), as amostras foram analisadas por difração de raios X, espectroscopia no infravermelho, análise térmica, microscopia, difração de LASER e estudos de solubilidade e dissolução. Os resultados obtidos indicam que as amostras avaliadas são compostas de misturas dos polimorfos anidros I e II da olanzapina. Os lotes também apresentaram diferentes distribuições de tamanho de partículas. No entanto, as diferenças na granulometria e cristalinidade não corresponderam a diferenças significativas na solubilidade e dissolução das amostras em diferentes meios com pH na faixa fisiológica. A partir dos resultados dos estudos de pré-formulação, foram propostas formulações por compressão direta para o medicamento olanzapina comprimidos revestidos na concentração de 10 mg. As formulações foram avaliadas quanto à conformidade com os ensaios previstos em compêndios oficiais e quanto à similaridade dos perfis de dissolução in vitro com os perfis obtidos para o medicamento referência no mercado nacional. Os resultados obtidos demonstram a equivalência das formulações testadas com as amostras dos diferentes fabricantes em relação ao medicamento referência, nos meios de dissolução com pH entre 1,2 a 6,8. / Olanzapine is a second generation antipsychotic drug indicated for the treatment of schizophrenia and bipolar disorder. The drug crystallizes in more than 25 different forms: three anhydrates (I, II and III ), three polymorphic dihydrates (B, D , and E), a higher hydrate and numerous solvates . Olanzapine is a weak base with pH dependent solubility and is soluble in acidic solutions and slightly soluble in basic medium. The drug belongs to the class II of the Biopharmaceutical Classification System. Due to its characteristics of crystallinity and solubility, three lots of olanzapine from different manufacturers were evaluated according to their physicochemical properties, with the aim of supporting the development of similar drug olanzapine coated tablets. In addition to the tests described in the monograph of raw material in the United States Pharmacopoeia (USP, 2013), the samples were analyzed by X ray diffraction, infrared spectroscopy, thermal analysis, microscopy, LASER diffraction and solubility and dissolution studies. The results indicate the samples tested are composed of mixtures of the anhydrous polymorphs I and II of olanzapine. The lots also had different particle size distributions. However, differences in crystallinity and particle size does not correspond to differences in the solubility and dissolution of the samples in different media in the physiological pH range. Considering the results of the preformulation studies, direct compression formulation for coated tablets of olanzapine 10 mg were proposed. The formulations were evaluated for compliance with the tests described in official compendia and the similarity of the in vitro dissolution profiles with the profiles obtained for the reference product in the Brazilian Market. The results obtained demonstrate the equivalence of the formulations tested with samples from different manufacturers in relation to the reference drug in dissolution media with pH between 1.2 to 6.8.

À medida que a economia global se expande e os mercados se tornam mais abertos para os investimentos, as empresas dividem atividades entre as suas unidades estabelecidas em diferentes países. A determinação dos preços praticados em operações de transferência entre companhias associadas situadas em diferentes jurisdições fiscais é chamada de Preços de Transferência. Para fins tributários, os preços de transferência determinam o valor de receita que cada empresa recebe e o referente valor de tributos incidentes sobre receitas e/ou resultados no país exportador e no país importador, sendo um assunto relevante para as administrações tributárias dos países onde essas operações ocorrem e para as empresas com unidades em mais de um pais. O presente estudo apresenta uma análise relacionada aos Preços de Transferência praticados por uma empresa brasileira que importa matéria-prima de suas empresas vinculadas estabelecidas em outras jurisdições tributárias. É apresentado um estudo de caso descritivo que ilustra essa situação e as regras de Preço de Transferência brasileiras. Ao final, conclui-se que o contribuinte deve aplicar mais de uma metodologia de cálculo dentre as disponibilizadas pela legislação brasileira, a fim de identificar a que resulte em menor ajuste tributário. Conclui-se, adicionalmente, que a temática dos preços de transferência depende de muitas variáveis individuais, as quais devem ser estudadas e analisadas caso a caso, de acordo com as particularidades envolvidas em cada situação. / As the global economy continues to expand and markets become more open to investment, enterprises share activities among their units established in different countries. The prices determination for the transfer of goods between affiliated companies situated in different tax jurisdictions is called Transfer Pricing. For tax purposes, transfer pricing determines the amount of income that each party earns and thus, the amount of income tax due in both the export and import countries, representing a relevant issue to the tax administrations in countries where these operations occur and to the companies which have units in more than one country. This study presents an analysis related to Transfer Prices practiced by a Brazilian company that imports raw material from its associated units established in other tax jurisdictions. A case study that shows this situation and the Brazilian Transfer Pricing rules are presented. The conclusion is that the company should apply more than one of the available calculus methodology in order to identify which one results in the lower tax adjustment. In addition to that, it is concluded that the Transfer Pricing is an issue that depends on many variables that should be carefully analyzed for each situation or company, considering the particularities of each situation.