Background: Psoriasis is associated with a form of spondyloarthropathy in 10-30% of cases. A major feature of psoriatic arthritis is enthesitis. In some patients with psoriasis the presence of enthesitis could be underdiagnosed. Objective: To investigate the presence of lower limbs entheseal abnormalities in patients with chronic plaque psoriasis without signs and symptoms of psoriatic arthritis. Methods: Thirty patients with psoriasis and 30 controls underwent ultrasonographic evaluation of Achilles, quadriceps, patellar entheses and plantar aponeurosis. Ultrasonographic findings were scored according to the Glasgow Ultrasound Enthesitis Scoring System (GUESS). Results: Mean GUESS score was significantly higher in patients with psoriasis as compared with controls: 7.9 (0.6) vs 2.9 (0.3); p,0.0001. In particular, the thickness of all tendons examined was significant higher in cases than in controls (p,0.0001), as well as the number of enthesophytes in all sites examined. In both cases and controls, the GUESS score was directly correlated with age (r = 0.22; p = 0.008), body mass index (r = 0.23, p = 0.0067) and waist circumference (r = 0.17; p = 0.02). In contrast, the GUESS score was not correlated with the duration and severity of psoriasis according to the Psoriasis Area and Severity Index (r = 0.03; p = 0.8) and body surface area involvement (r = 0.07; p = 0.6). Conclusions: Entheseal abnormalities can be documented by ultrasonography in clinically asymptomatic patients with psoriasis. These findings could be related to a subclinical entheseal psoriatic inflammation. We suggest close follow-up of patients with psoriasis with entheseal abnormalities for early diagnosis of psoriatic arthritis.

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By deploying the Public Digital Bookkeeping System (SPED), tax administration seeks to increase the subjective perception of risk between taxpayers and reduce the tax gap. The objective of this research is to verify whether the implementation of Accounting SPED had an influence on the economic and financial results declared by companies (gross revenue and net profit). The null hypothesis of the research -the lack of relationship between these variables -was tested through the regression model with panel data. The sample was selected from the 500 largest companies listed in the database Best and Biggest, by Exame Melhores e Maiores magazine. The data collected comprise financial statements of these companies on the calendar years 2004 to 2009. Regression models were estimated using random effects, with unbalanced panels. The Accounting SPED showed significance in all regression models of gross revenue and net profit, allowing the rejection of the null hypothesis of no relationship between these variables. Finally, according to the analysis models of tax evasion exposed in the literature review, considering that the Accounting SPED increases the effectiveness and efficiency of auditing mechanisms of the tax administration, an increase on the economic and financial results declared by companies of the sample was expected, which was confirmed in research.

La no acumulación surgió con el fin de exonerar a la cadena productiva, pero el sistema acumulativo sigue siendo válido. En la elaboración de la ley de la no acumulación del PIS/COFINS (Programa de Integración Social/Contribución para el Financiamiento de la Seguridad Social), el legislador creó la obligatoriedad de ese sistema vinculado a la forma de cálculo del impuesto sobre la renta. Así, las empresas que tributan con la ganancia neta recaudan sus contribuciones sociales de manera no acumulativa y las de la ganancia presunta serán acumulativas. Además, la legislación enumeró los créditos permitidos para exonerar a la cadena productiva. Estas actitudes causaron una discrepancia con los objetivos de no acumulación, esto se debe a que establecer el crédito para el descuento afecta al principio de no acumulación. Ante estos hechos, se buscó estudiar los impactos que la no acumulación causa en las empresas al segregarlas por sector industrial, comercial y de prestación de servicios. Como resultado del análisis se encontró que, para estas empresas de los sectores industrial y comercial, la no acumulación alcanzó sus objetivos, aunque de una forma suavizada, pues deduce sólo los créditos que figuran en la ley. En cuanto a los dos prestadores de servicios analizados, que están obligados a la no acumulación de las contribuciones, este sistema sólo dio lugar a pagos más altos al sistema acumulativo. A través del análisis realizado se concluye que, principalmente, la no acumulación debe ejercerse en forma plena y sin restricciones, tal cual es la esencia del principio de la no acumulación y más, el contribuyente debe tener la libertad de decisión al optar por ser acumulativo o no acumulativo, ejerciendo así una gestión tributaria eficiente.

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