Submitted by PPG Zoologia (zoologia-pg@pucrs.br) on 2018-07-26T17:32:12Z No. of bitstreams: 1 Dissertac?a?o de Mestrado_Thiago Cavalcante_2018.pdf: 1062183 bytes, checksum: df6896e683973408161b744df41a770f (MD5) / Approved for entry into archive by Sheila Dias (sheila.dias@pucrs.br) on 2018-08-01T12:02:05Z (GMT) No. of bitstreams: 1 Dissertac?a?o de Mestrado_Thiago Cavalcante_2018.pdf: 1062183 bytes, checksum: df6896e683973408161b744df41a770f (MD5) / Made available in DSpace on 2018-08-01T12:21:57Z (GMT). No. of bitstreams: 1 Dissertac?a?o de Mestrado_Thiago Cavalcante_2018.pdf: 1062183 bytes, checksum: df6896e683973408161b744df41a770f (MD5) Previous issue date: 2018-02-16 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / Group living animals, like most primates, benefit from a reduction in predation risk and an improvement in their potential to compete for food with other groups. However, gregariousness also increases intragroup food competition that can modulate within-group agonism and interindividual spatial patterns. We evaluated the influence of fruit availability and consumption (degree of frugivory) on the agonistic behavior and interindividual distance in two populations of Gray woolly monkeys living in forest fragments in southwestern Brazilian Amazonia. We recorded 165 intragroup agonistic interactions in a feeding context via the ?all occurrences? method and 3,549 records of spacing via scan sampling. Fruit consumption presented a direct relationship with agonistic and spacing behavior, whereas our estimate of fruit availability was a good predictor only for spacing. Woolly monkey selection of food patches composed of trees with diameter at breast height almost fourfold than that of the trees found in the phenology plots might explain the lack of relationship between fruit availability and agonism. The proportion of time (50%) that woolly monkeys had no nearby (<5 m) neighbors is compatible with a strategy of reducing intragroup fruit competition by managing interindividual distances. In sum, we presented the first evidence of aggressive intragroup feeding competition in Lagothrix cana and demonstrate the influence of fruit availability and consumption on some aspects of the social system of woolly monkeys. / Animais que vivem em grupo, como a maioria dos primatas, s?o beneficiados por uma redu??o no risco de preda??o e um aumento na possibilidade de defesa cooperativa dos recursos. Por?m, a vida em sociedade aumenta a competi??o intragrupo por alimento, a qual pode modular as intera??es agon?sticas e o espa?amento interindividual. Avaliamos a influ?ncia da disponibilidade de frutos e seu consumo (grau de frugivoria) no comportamento agon?stico e espa?amento interindividual de duas popula??es de macacos-barrigudos em fragmentos florestais na Amaz?nia brasileira. Registramos 165 intera??es agon?sticas intragrupo no contexto de alimenta??o via m?todo de ?todas as ocorr?ncias? e 3549 registros de espa?amento via m?todo de ?varredura instant?nea?. O consumo de frutos apresentou uma rela??o direta com o comportamento agon?stico e o espa?amento interindividual, enquanto a disponibilidade de frutos foi um bom preditor apenas do espa?amento. A explora??o pelos barrigudos de locais de alimenta??o com ?rvores com di?metro ? altura do peito quase quatro vezes maior do que as ?rvores monitoradas para a an?lise da disponibilidade de frutos pode explicar a aus?ncia de rela??o com o agonismo. A propor??o do tempo (50%) na qual os barrigudos estiveram sem vizinhos pr?ximos (<5 m) ? compat?vel com uma estrat?gia de redu??o da competi??o intragrupo por frutos via manuten??o do distanciamento interindividual. Em suma, apresentamos as primeiras evid?ncias de competi??o agressiva intragrupo para Lagothrix cana e demonstramos a import?ncia da disponibilidade e consumo de frutos em moldar alguns aspectos do sistema social dos barrigudos.

La presente investigación tiene como propósito demostrar el impacto que tiene el artículo 32-A de la Ley del Impuesto a la Renta, sobre el test de beneficio, en los servicios intragrupo en las empresas bancarias. La investigación se fundamenta con base a las normas recomendadas por la OCDE para que las empresas puedan aplicar de manera óptima el Test de beneficio en los servicios intragrupo. El Capítulo I expone el Marco Teórico en el que se encuentran las principales definiciones como bases legales, además de los ámbitos de aplicación e investigaciones realizadas en otros países con el propósito de brindar más información para un mejor entendimiento del tema principal. El Capítulo II presenta el Plan de Investigación, en el cual se definen el problema, objetivo e hipótesis generales como específicas. El Capítulo III exhibe la Metodología del trabajo, siendo la investigación será de carácter mixto (cualitativa y cuantitativa) con el manejo de la muestra. El Capítulo IV se enseña el desarrollo y la aplicación mediante los instrumentos lo cual serán planteados en el capítulo anterior. Por último, en el Capítulo V se observan los Análisis de resultados, desarrollo de la propuesta, conclusiones y recomendaciones del tema de investigación. / The purpose of this research is to demonstrate the impact of article 32-A of the Income Tax Law, on the benefit test, on intra-group services in banking companies. The research is based on the standards recommended by the OECD so that companies can optimally apply the Profit Test in intra-group services. Chapter I exposes the Theoretical Framework in which the main definitions are found as legal bases, in addition to the fields of application and research carried out in other countries with the purpose of providing more information for a better understanding of the main topic. Chapter II presents the Research Plan, in which the problem, objective and general and specific hypotheses are defined. Chapter III exhibits the Methodology of the work, being the investigation will be of a mixed nature (qualitative and quantitative) with the handling of the sample. Chapter IV teaches the development and application through the instruments which will be raised in the previous chapter. Finally, in Chapter V the Analysis of results, development of the proposal, conclusions and recommendations of the research topic are observed. / Tesis