Since 1982, 40 states and the District of Columbia have offered amnesty programs. In December 1990, the Multistate Tax Commission (MTC) established the National Nexus Program (NNP), a permanent tax amnesty program. Prior literature has focused on amnesty programs and has shown that these programs do little to increase tax revenues and compliance when increased future enforcement is absent. I examine the impact of the NNP on state corporate tax revenues. From 1991 through 2008, state corporate tax revenues are significantly lower than revenues from 1973 through 1990. Further, I find that states joining the NNP have a negative impact on state corporate tax revenues; however, the initial year impacts revenues differently than all other years. The implementation of Financial Interpretation No. 48 (FIN 48) provides another reason for firms to disclose in the NNP. Specifically, to reduce the FIN 48 liability on financial statements, firms may disclose in the NNP. The primary purpose of FIN 48 is to increase the comparability and transparency of financial reporting of income taxes through requiring consistent recording and disclosure across firms. Although FIN 48 has been replaced with the Accounting Standard Codification 740-10, I continue to refer to FIN 48 because of familiarity. I examine whether FIN 48 resulted in an increased number of firms entering the NNP by state. I also investigate whether FIN 48 impacted the dollar amount of NNP disclosures by state. Using aggregated proprietary data obtained from the NNP and matched with hand-collected data from 1994 through 2008, I find that FIN 48 has a positive effect on the number of NNP disclosures but has no impact on the dollar amount of disclosure. Rather, for states joining the NNP, the dollar amount of disclosure tends to be driven by the states adopting combined reporting requirements. In examining publicly-traded firms on an individual case basis, I find that economic presence and voluntary compliance initiatives predominately have a negative effect on the dollar amount of disclosure while FIN 48 has an insignificant impact.

<p>Most of the city of Uppsala rests on postglacial clay with a varying content of sulphur. The sulphur occurs naturally in the clay in reduced form as sulphide and the clay is for that reason usually called “sulphide clay”. Excavation during construction activities gives rise to large amounts of excavation material, of which the sulphide clay is a considerable part.</p><p>When the clay is exposed to air and water, an oxidation of the sulphides occurs which may produce an acid leachate and the mobilisation of heavy metals bound in the clay or underlying material. The aim of the work has been to improve our understanding of the behaviour of sulphide clays and produce a basis for risk assessment in the future handling of excavation material with high sulphide content. After sampling had been carried out in two places, batch tests were performed to examine the long-term acidification potential of clays with different calcium carbonate content. The tests were performed with continuous air supply and during the experiment leachate water was analysed with respect to pH, alkalinity, dissolved sulphate and mobilised metals. The results from the laboratory study showed that a clay with a high calcium carbonate content and thus a high net neutralisation potential (NNP) will consume the generated acid and prevent against a lowering of the pH.</p><p>In clay lacking calcium carbonate, the pH dropped significantly and caused a mobilisation of chiefly Cd, Mn, Co, Ni, Ca and As. Regardless of the changes in pH over time, a large production of sulphur was observed as a result of the sulphide oxidation. In a risk assessment, it is suggested that the NNP should be determined by methods agreed upon to facilitate future comparisons and because different methods may give different results. A clay with a NNP<5 kg CaCO3/ton should be further analysed with respect to metal content to establish the leachate generation potential and estimate the future environmental influence of the excavation material.</p> / <p>Uppsala stad vilar till stor del på postglacial lera med varierande svavelhalt. Svavlet finns naturligt i leran i reducerad form som sulfid och leran kallas därför vanligtvis för ”sulfidlera”. Vid schaktningsarbete i samband med byggnation uppkommer stora mängder schaktmassor varav en betydande del är sulfidlera.</p><p>Då leran exponeras för luft och nederbörd sker en oxidation av sulfiderna som kan ge upphov till surt lakvatten och läckage av tungmetaller bundna i leran eller underliggande material. Syftet med arbetet har varit att öka kunskaperna om hur sulfidleror beter sig och ta fram ett underlag för riskbedömning i samband med den framtida hanteringen av sulfidhaltiga schaktmassor i Uppsala. Efter genomförd provtagning på två platser utfördes skaktest för att undersöka den långsiktiga försurningspotentialen hos lera med varierande kalkinnehåll. Testerna utfördes med kontinuerlig tillförsel av luft och löpande under försökets gång togs lakvatten ut för analys avseende pH, alkalinitet, löst sulfat och utlakade metaller.</p><p>Resultaten från den laborativa studien visade att en kalkhaltig lera med hög nettoneutralisationspotential (NNP) kan förbruka den bildade syran och därigenom genereras ingen pH-sänkning. I lera som saknar kalk sjönk pH kraftigt och föranledde läckage av framförallt Cd, Mn, Co, Ni, Ca och As.</p><p>Oavsett utvecklingen av pH observerades en stor utlakning av svavel till följd av oxidationen av sulfider. I en riskbedömning föreslås att lerans NNP bestäms enligt överenskomna metoder för att underlätta framtida jämförelser och för att olika tekniker kan ge olika resultat. En lera med NNP-värde < 5 kg CaCO3/ton bör analyseras vidare avseende metallinnehåll för att fastställa den potentiella utlakningen och bedöma schaktmassans framtida naturpåverkan.</p>

Most of the city of Uppsala rests on postglacial clay with a varying content of sulphur. The sulphur occurs naturally in the clay in reduced form as sulphide and the clay is for that reason usually called “sulphide clay”. Excavation during construction activities gives rise to large amounts of excavation material, of which the sulphide clay is a considerable part. When the clay is exposed to air and water, an oxidation of the sulphides occurs which may produce an acid leachate and the mobilisation of heavy metals bound in the clay or underlying material. The aim of the work has been to improve our understanding of the behaviour of sulphide clays and produce a basis for risk assessment in the future handling of excavation material with high sulphide content. After sampling had been carried out in two places, batch tests were performed to examine the long-term acidification potential of clays with different calcium carbonate content. The tests were performed with continuous air supply and during the experiment leachate water was analysed with respect to pH, alkalinity, dissolved sulphate and mobilised metals. The results from the laboratory study showed that a clay with a high calcium carbonate content and thus a high net neutralisation potential (NNP) will consume the generated acid and prevent against a lowering of the pH. In clay lacking calcium carbonate, the pH dropped significantly and caused a mobilisation of chiefly Cd, Mn, Co, Ni, Ca and As. Regardless of the changes in pH over time, a large production of sulphur was observed as a result of the sulphide oxidation. In a risk assessment, it is suggested that the NNP should be determined by methods agreed upon to facilitate future comparisons and because different methods may give different results. A clay with a NNP&lt;5 kg CaCO3/ton should be further analysed with respect to metal content to establish the leachate generation potential and estimate the future environmental influence of the excavation material. / Uppsala stad vilar till stor del på postglacial lera med varierande svavelhalt. Svavlet finns naturligt i leran i reducerad form som sulfid och leran kallas därför vanligtvis för ”sulfidlera”. Vid schaktningsarbete i samband med byggnation uppkommer stora mängder schaktmassor varav en betydande del är sulfidlera. Då leran exponeras för luft och nederbörd sker en oxidation av sulfiderna som kan ge upphov till surt lakvatten och läckage av tungmetaller bundna i leran eller underliggande material. Syftet med arbetet har varit att öka kunskaperna om hur sulfidleror beter sig och ta fram ett underlag för riskbedömning i samband med den framtida hanteringen av sulfidhaltiga schaktmassor i Uppsala. Efter genomförd provtagning på två platser utfördes skaktest för att undersöka den långsiktiga försurningspotentialen hos lera med varierande kalkinnehåll. Testerna utfördes med kontinuerlig tillförsel av luft och löpande under försökets gång togs lakvatten ut för analys avseende pH, alkalinitet, löst sulfat och utlakade metaller. Resultaten från den laborativa studien visade att en kalkhaltig lera med hög nettoneutralisationspotential (NNP) kan förbruka den bildade syran och därigenom genereras ingen pH-sänkning. I lera som saknar kalk sjönk pH kraftigt och föranledde läckage av framförallt Cd, Mn, Co, Ni, Ca och As. Oavsett utvecklingen av pH observerades en stor utlakning av svavel till följd av oxidationen av sulfider. I en riskbedömning föreslås att lerans NNP bestäms enligt överenskomna metoder för att underlätta framtida jämförelser och för att olika tekniker kan ge olika resultat. En lera med NNP-värde &lt; 5 kg CaCO3/ton bör analyseras vidare avseende metallinnehåll för att fastställa den potentiella utlakningen och bedöma schaktmassans framtida naturpåverkan.

Submitted by Cleber Casali (clebercasali@ufv.br) on 2017-06-28T18:12:06Z No. of bitstreams: 1 texto completo.pdf: 373142 bytes, checksum: c986ba96021738fe0ebd7f597cb20164 (MD5) / Made available in DSpace on 2017-06-28T18:12:06Z (GMT). No. of bitstreams: 1 texto completo.pdf: 373142 bytes, checksum: c986ba96021738fe0ebd7f597cb20164 (MD5) Previous issue date: 2001-03-21 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / O presente trabalho teve como objetivos avaliar os efeitos de diferentes níveis de uréia na dieta de vacas mestiças leiteiras no pós-parto sobre o consumo de matéria seca; a produção de leite corrigida para 3,5% de gordura; o peso corporal; o teor plasmático de N-uréia (NUP); a dinâmica folicular ovariana; o retorno da atividade ovariana; e o pH intra-uterino no estro e no diestro. Foram realizados dois experimentos na Fazenda Experimental Leopoldina-EPAMIG, nos anos de 1999 e 2000, respectivamente, experimento I e II. No experimento I, foram utilizadas 15 vacas lactantes (Holandês x Gir) distribuídas em um delineamento inteiramente casualizado e alimentadas individualmente com rações isoprotéicas constituídas de 60% de silagem de milho e 40% de concentrado, contendo 0,0; 0,7; 1,4; e 2,1% de uréia, correspondentes aos teores de proteína bruta na forma de compostos nitrogenados não-protéicos (NNP) de 2,08; 4,01; 5,76 e 8,07% na matéria seca das rações. O aumento dos níveis de NNP nas rações reduziu linearmente o consumo de matéria seca, expresso em kg/dia e %PV que foram de 16,04; 16,49;11,64; 11,93 kg/dia e 3,29;3,09; 2,47; e 2,35%PV, para as dietas contendo 2,08, 4,01, 5,76 e 8,07% de NNP, respectivamente. As médias de produção de leite corrigidas para 3,5% de gordura foram 21,18; 24,92; 20,63; e 18,83 kg/dia para os teores de NNP 2,08; 4,01; 5,76 e 8,07, respectivamente, e decresceram linearmente com o aumento dos níveis de NNP nas dietas. Os teores de uréia e N-uréia no plasma e no leite não foram influenciados pela adição de quantidades crescentes de NNP nas dietas. As variáveis da dinâmica folicular: número de ondas de crescimento folicular por ciclo estral, emergência da primeira e segunda onda de crescimento folicular, persistência do folículo ovulatório e diâmetro máximo do folículo ovulatório não foram influenciadas pelos níveis de NNP nas rações. Os níveis crescentes de uréia não influenciaram na primeira ovulação no pós-parto, que ocorreu em média aos 55 dias do pós-parto, no primeiro estro que foi observado aos 81 dias do pós-parto, no número de inseminações/concepção (1,2) e no período de serviço de 94 dias. No experimento II, foram utilizadas 16 vacas mestiças (Holandês-gir) distribuídas em delineamento inteiramente casualizado, alimentadas com o mesmo tipo de dieta e submetidas às mesmas condições de manejo do experimento I. Verificou-se que a elevação dos teores de uréia reduziu a ingestão de matéria seca e não influenciou na produção diária de leite, dos 70 aos 110 dias de lactação. As médias dos teores plasmáticos de N-uréia (19,59 mg/dL) e do pH uterino no estro e no diestro, respectivamente 6,66 e 6,97, também não foram influenciadas pelos níveis de NNP nas rações experimentais. / The objective of the experiment was to evaluate the effects of different levels of urea in the diets in postpartum crossbred dairy cows on dry matter intake, milk production for 3.5% of fat, the body weight, the plasma levels of N- urea (NUP), the follicular dynamics, the return of ovarian activity and the uterine pH during the estrus and diestrus. Two experiments were done in the EPAMIG- Leopoldina Experimental Farm, in the years of 1999 and 2000, respectively, experiment I and II. Fifteen milking cows (Holstein-Gir) were used in the experiment I in a completely random design. The animals were fed individually with isoproteic rations formed with 60% of corn silage and 40% of concentrate, with 0.0, 0.7, 1.4 and 2.1% of urea corresponding to crude protein in the non- protein nitrogen (NNP) of 2.08, 4.01, 5.76 and 8.07% in the dry matter of the rations. The dry matter intake decreased with the increase in the levels of NNP in the rations were: 16.04, 16.49, 11.64 and 11.93 kg/day and 3.29, 3.09, 2.47 and 2.35% body weight, for the diets with 2.08, 4.01, 5.76 and 8.07% of NNP, respectively. The mean of milk production based on 3.5% of fat were 21.18, 24.92, 20.63 and 18.83 kg/day for the NNP levels of 2.08, 4.01, 5.76 and 8.07, respectively, and decreased linearly with the increase in the NNP levels of the diets. The urea levels and the N-urea in the plasma and in the milk, were not affected by the NNP in the diets. The dynamics variables such as: the number of follicular waves per cycle and the emergency of the first and second follicular waves and the persistency of the ovulatory follicle and its diameter were not affected by the levels of NNP in the diets. The first postpartum ovulation and estrus occurred on days 55 and 81, respectively and were not affected by NNP levels in the rations. The number of inseminations/conception (1.2) and the service period of 94 days were not affected by the NNP levels of the rations. In the experiment II, sixteen crossbred cows (Holstein-Gir) were allocated in a completely random design and fed with the same diet and the same management of the experiment I. The increase in the NNP levels in the rations decreased the dry matter and did not affect the daily milk production from the 70 to the 110 days of lactation. The mean plasma levels of N-urea (19.59 mg/dL) and of the uterine pH in the estrus and diestrus were 6.66 and 6.97, and were not affected by the NNP levels in the rations.

Membrane proteins play an integral role in the control of ion transport across the cell membrane in biological systems. However, due to experimental constraints, structural and functional data available for these proteins is limited, especially considering their importance. In this study, two membrane proteins which transport nitrate and nitrate into the model filamentous ascomycete Aspergillus nidulans were investigated. Work on the twelve trans-membrane domain nitrate transport protein NrtA is well established. As a member of the major facilitator super family (MFS) the role of signature sequences characteristic of this family have previously been studied. Here, a series of point mutations were made to facilitate an understanding of key residues in the nitrate binding domain, the first nitrate signature motif and residues of the unique fungal central-loop domain. Using an expanded alignment package, the proposed secondary structure of NrtA was enhanced and used as a starting point for mutagenesis. Alanine scanning mutagenesis showed that glycine residues in the conserved nitrate nitrite porter (NNP) motif were critical for NrtA function. Two asparagines in the NNP were investigated; N160 and N168. N168 was found to be critical for NrtA function as all mutants were devoid of growth on nitrate solid agar medium though they expressed in the membrane to varying degrees. The nitrate binding site has been studied previously, revealing the interaction of conserved arginine residues with the anion as it traverses the bilayer. Though it was thought that mutations of residue T83 to a small, charge neutral, amino acid would substitute for no alteration to enzyme kinetics in mutant T83S was found when using ¹³NO₃⁻. Another major part of this thesis examined NitA which is part of a distinct nitrite transport family to NrtA (the Formate Nitrite Transporters, FNT). A mutagenesis approach targeted NitA residues conserved amongst homologous proteins. Residues in position D88 in an alignment of homologues were conserved in terms of charge. Mutagenesis of D88 revealed that maintaining charge at this position was essential for NitA function, likely due to a role in salt-bridge formation during conformational changes. Mutations to asparagine, glutamine, serine and valine showed reduced growth on agar though the protein was expressed to approximately wild-type levels. Nitrite uptake assays using a ¹³NO₂⁻ tracer were performed on D88N, D88E and D88Q and all showed wild-type Km and Vmax. Finally, the role of conserved asparagine residues found throughout NitA was investigated by mutagenesis. Expression studies revealed that mutants created in N122 and N246, changed to aspartic acid, lysine, glutamine and serine were generally not present in the membrane and thus did not grow on nitrite agar. However, mutations in N173 (in Tm 4) and N214 (in Tm 5), which are conserved in > 95 % of NitA homologues, showed varying degrees of growth and expression. Both of these residues are located in FNT signature motifs, so it is likely that they are involved with conformational changes or protein dynamics.

A utilização racional da fauna silvestre é um processo benéfico, por resultar em vantagens econômicas e sociais, e ao mesmo tempo auxiliar no processo de conservação das espécies silvestres. Entre as espécies silvestres brasileiras com potencial zootécnico, destaca-se o cateto (Pecari tajacu), um animal que consome diversos tipos de alimentos e que produz carne e couro com elevada demanda nos mercados nacional e internacional, respectivamente. Uma característica desta espécie é a presença de um pré-estômago, onde ocorre fermentação microbiana que confere a esta espécie capacidade para digerir alimentos volumosos. Objetivou-se com o presente trabalho: (i) medir a capacidade digestiva usando doses crescentes de uréia como fonte de nitrogênio não protéico (NNP) na dieta de catetos; (ii) avaliar a eficiência da microbiota do pré-estômago de catetos em proceder à fermentação anaeróbica da dieta, através da técnica de produção de gases para diferentes doses de uréia; (iii) estimar a síntese de nitrogênio microbiano in vitro utilizando o isótopo estável 15N como marcador. O trabalho foi dividido em três capítulos. No primeiro foi utilizado delineamento com distribuição inteiramente aleatória, no qual as possíveis seqüências dos tratamentos (doses de uréia: 0,0; 1,0; 1,5; 2,0 %) foram atribuídas aleatoriamente em cinco ensaios com quatro animais cada. No segundo e terceiro capítulos, o delineamento empregado foi com distribuição inteiramente aleatória em arranjo fatorial 4 X 2, no qual foram utilizados quatro doses de uréia, duas fontes de inóculo (espécie animal: cateto e ovino) e cinco repetições. Os resultados para digestibilidade da MS, PB e FDN não foram influenciados (P>0,05) pelas doses de uréia, contudo, podem ter proporcionado incremento na síntese microbiana melhorando a digestibilidade da fibra. O BN cresceu linearmente com o incremento das doses de uréia (R2 = 0,97), apresentando retenção de 8,95 g dia-1 de N para maior dose e 5,22 g dia-1 de N para a dieta sem uréia, não havendo efeito significativo (P>0,01) para as perdas de N fecal e urinário. No segundo trabalho, houve produção de gases (197 mL g-1 MS) utilizando inóculo de cateto, contudo, não apresentou correlação com os tratamentos. A digestibilidade da MS (MSD), MO (MOD) e FDN (FDND) e a produção de gases em função da MSD, MOD e FDND apresentaram diferença significativa (P<0,01) para os tratamentos, havendo crescimento linear (P>0,01) para digestibilidade de FDN (R2 = 0,50) e regressão linear inversa para produção de gases em função da FDND (R2 = 0,51). A produção de gás metano em função da MS, MO, MSD e MOD utilizando inóculo de cateto, apresentou diferença significativa (P<0,01) para os tratamentos, porém com baixo coeficiente de correlação entre as doses crescentes de uréia. A síntese de nitrogênio microbiano para o inóculo de cateto, não apresentou efeito significativo (P>0,05) para os tratamentos. A produção de nitrogênio amoniacal foi significativa (P<0,01) para as diferentes doses de uréia com ajuste de regressão linear aditiva (R2 = 0,50). A produção de gases mostra que a dieta concentrada foi degradada devido à presença de microrganismos no inóculo de cateto. Estes microrganismos foram capazes de hidrolisar a uréia em amônia e esta, por sua vez, convertida em compostos nitrogenados para síntese microbiana, mostrando a eficiência da fisiologia digestiva deste animal no aproveitamento do NNP. Além disso, os resultados in vivo indicam que o pré-estômago dos catetos foi capaz de utilizar uréia como fonte NNP, podendo substituir parte da proteína dietética em sua alimentação / The rational use of wild fauna is a beneficial process, as it results in economical and social advantages, and at the same time helps in the conservation process of wild species. Among the wild Brazilian species with zootechnical potential, the collared peccary (Pecari tajacu) stands out as an animal that consumes several kinds of foods and produces meat and pelt with a high demand in national and international markets, respectively. A characteristic of this species is the presence of a forestomach, where the microbial fermentation occurs, which enables this species to digest coarse roughage. The objective of this study was (i) to measure the digestive efficiency in the using increasing doses of urea as source of non protein nitrogen (NPN) in the collared peccary diet; (ii) to evaluate the efficiency of collared peccary fore-stomach microorganisms in proceed to anerobic fermentation of diet, using the in vitro gas production technique at different urea doses; (iii) to estimate the in vitro microbial nitrogen synthesis using stable isotope 15N as marker.This study is divided into three chapters. In the first chapter, an experimental design with entirely randomized distribution was used where the urea doses (0.0; 1.0; 1.5; 2.0 %) were randomly used in five assays with four animals each. In the second and third chapters, the experimental design used had an entirely randomized distribution, resulting in a 4 x 2 factorial experiment, in which four urea doses, and two sources of inoculum (collared peccary and sheep) and five replications. The DM, CP, and NDF digestibility results were not influenced (P>0.05) by the urea doses, however, they may have increased the microbial synthesis, improving fiber digestibility. The NB increased linearly with the increasing doses of urea (R2 = 0.97), presenting an N retention of 8.95 g day-1, for the highest dose of urea and 5.22 g day-1 for a non urea diet, without significant effect (P>0.01) to the losses of fecal and urinary N. In the second study, there was gas production (197 mL g-1 DM) using the collared peccary inoculums; however there was no correlation with the treatments. The DM (DMD), OM (OMD) and NDF (NDFD) digestibility and gas production as a function of DMD, OMD and NDFD showed a significant difference (P<0.01) for the treatments, showing a linear increase (P>0.01) in NDF digestibility (R2 = 0.50) and inverse linear regression for gas production as a function of NDFD (R2 = 0.51). The methane gas production as a function of DM, OM, DMD, and OMD using peccary fore-stomach inoculum showed significant difference (P<0.01) for the treatments, but with a low correlation coefficient between increasing doses of urea. The microbial nitrogen synthesis for the peccary inoculum did not show significant effect (P<0.01) for the treatments, in contrast, the production of ammoniacal nitrogen was significant (P<0.01) at different urea doses with an adjustment of additive linear regression (R2 = 0.50). The gas production showed that concentrated diet was degraded because of microorganisms presents in the collared peccary inoculum. These microorganisms present in the inoculum could hydrolyse the urea in ammonia and this, in its turn, is converted into nitrogen compounds for microbial synthesis, showing the efficiency of this animal´s digestive physiology in NPN use. Furthermore, in vivo results show that the pre-stomach of the collared peccary was capable to use urea as source NPN, thus could substitute part of the dietary protein in his/her feeding

A utilização racional da fauna silvestre é um processo benéfico, por resultar em vantagens econômicas e sociais, e ao mesmo tempo auxiliar no processo de conservação das espécies silvestres. Entre as espécies silvestres brasileiras com potencial zootécnico, destaca-se o cateto (Pecari tajacu), um animal que consome diversos tipos de alimentos e que produz carne e couro com elevada demanda nos mercados nacional e internacional, respectivamente. Uma característica desta espécie é a presença de um pré-estômago, onde ocorre fermentação microbiana que confere a esta espécie capacidade para digerir alimentos volumosos. Objetivou-se com o presente trabalho: (i) medir a capacidade digestiva usando doses crescentes de uréia como fonte de nitrogênio não protéico (NNP) na dieta de catetos; (ii) avaliar a eficiência da microbiota do pré-estômago de catetos em proceder à fermentação anaeróbica da dieta, através da técnica de produção de gases para diferentes doses de uréia; (iii) estimar a síntese de nitrogênio microbiano in vitro utilizando o isótopo estável 15N como marcador. O trabalho foi dividido em três capítulos. No primeiro foi utilizado delineamento com distribuição inteiramente aleatória, no qual as possíveis seqüências dos tratamentos (doses de uréia: 0,0; 1,0; 1,5; 2,0 %) foram atribuídas aleatoriamente em cinco ensaios com quatro animais cada. No segundo e terceiro capítulos, o delineamento empregado foi com distribuição inteiramente aleatória em arranjo fatorial 4 X 2, no qual foram utilizados quatro doses de uréia, duas fontes de inóculo (espécie animal: cateto e ovino) e cinco repetições. Os resultados para digestibilidade da MS, PB e FDN não foram influenciados (P>0,05) pelas doses de uréia, contudo, podem ter proporcionado incremento na síntese microbiana melhorando a digestibilidade da fibra. O BN cresceu linearmente com o incremento das doses de uréia (R2 = 0,97), apresentando retenção de 8,95 g dia-1 de N para maior dose e 5,22 g dia-1 de N para a dieta sem uréia, não havendo efeito significativo (P>0,01) para as perdas de N fecal e urinário. No segundo trabalho, houve produção de gases (197 mL g-1 MS) utilizando inóculo de cateto, contudo, não apresentou correlação com os tratamentos. A digestibilidade da MS (MSD), MO (MOD) e FDN (FDND) e a produção de gases em função da MSD, MOD e FDND apresentaram diferença significativa (P<0,01) para os tratamentos, havendo crescimento linear (P>0,01) para digestibilidade de FDN (R2 = 0,50) e regressão linear inversa para produção de gases em função da FDND (R2 = 0,51). A produção de gás metano em função da MS, MO, MSD e MOD utilizando inóculo de cateto, apresentou diferença significativa (P<0,01) para os tratamentos, porém com baixo coeficiente de correlação entre as doses crescentes de uréia. A síntese de nitrogênio microbiano para o inóculo de cateto, não apresentou efeito significativo (P>0,05) para os tratamentos. A produção de nitrogênio amoniacal foi significativa (P<0,01) para as diferentes doses de uréia com ajuste de regressão linear aditiva (R2 = 0,50). A produção de gases mostra que a dieta concentrada foi degradada devido à presença de microrganismos no inóculo de cateto. Estes microrganismos foram capazes de hidrolisar a uréia em amônia e esta, por sua vez, convertida em compostos nitrogenados para síntese microbiana, mostrando a eficiência da fisiologia digestiva deste animal no aproveitamento do NNP. Além disso, os resultados in vivo indicam que o pré-estômago dos catetos foi capaz de utilizar uréia como fonte NNP, podendo substituir parte da proteína dietética em sua alimentação / The rational use of wild fauna is a beneficial process, as it results in economical and social advantages, and at the same time helps in the conservation process of wild species. Among the wild Brazilian species with zootechnical potential, the collared peccary (Pecari tajacu) stands out as an animal that consumes several kinds of foods and produces meat and pelt with a high demand in national and international markets, respectively. A characteristic of this species is the presence of a forestomach, where the microbial fermentation occurs, which enables this species to digest coarse roughage. The objective of this study was (i) to measure the digestive efficiency in the using increasing doses of urea as source of non protein nitrogen (NPN) in the collared peccary diet; (ii) to evaluate the efficiency of collared peccary fore-stomach microorganisms in proceed to anerobic fermentation of diet, using the in vitro gas production technique at different urea doses; (iii) to estimate the in vitro microbial nitrogen synthesis using stable isotope 15N as marker.This study is divided into three chapters. In the first chapter, an experimental design with entirely randomized distribution was used where the urea doses (0.0; 1.0; 1.5; 2.0 %) were randomly used in five assays with four animals each. In the second and third chapters, the experimental design used had an entirely randomized distribution, resulting in a 4 x 2 factorial experiment, in which four urea doses, and two sources of inoculum (collared peccary and sheep) and five replications. The DM, CP, and NDF digestibility results were not influenced (P>0.05) by the urea doses, however, they may have increased the microbial synthesis, improving fiber digestibility. The NB increased linearly with the increasing doses of urea (R2 = 0.97), presenting an N retention of 8.95 g day-1, for the highest dose of urea and 5.22 g day-1 for a non urea diet, without significant effect (P>0.01) to the losses of fecal and urinary N. In the second study, there was gas production (197 mL g-1 DM) using the collared peccary inoculums; however there was no correlation with the treatments. The DM (DMD), OM (OMD) and NDF (NDFD) digestibility and gas production as a function of DMD, OMD and NDFD showed a significant difference (P<0.01) for the treatments, showing a linear increase (P>0.01) in NDF digestibility (R2 = 0.50) and inverse linear regression for gas production as a function of NDFD (R2 = 0.51). The methane gas production as a function of DM, OM, DMD, and OMD using peccary fore-stomach inoculum showed significant difference (P<0.01) for the treatments, but with a low correlation coefficient between increasing doses of urea. The microbial nitrogen synthesis for the peccary inoculum did not show significant effect (P<0.01) for the treatments, in contrast, the production of ammoniacal nitrogen was significant (P<0.01) at different urea doses with an adjustment of additive linear regression (R2 = 0.50). The gas production showed that concentrated diet was degraded because of microorganisms presents in the collared peccary inoculum. These microorganisms present in the inoculum could hydrolyse the urea in ammonia and this, in its turn, is converted into nitrogen compounds for microbial synthesis, showing the efficiency of this animal´s digestive physiology in NPN use. Furthermore, in vivo results show that the pre-stomach of the collared peccary was capable to use urea as source NPN, thus could substitute part of the dietary protein in his/her feeding