RESUMO O trabalho teve por objetivo avaliar a moderação de variáveis relacionadas com incentivos ao gerenciamento de resultados (endividamento, lucratividade e tamanho) no efeito da mudança de normas (contábil ou fiscal) sobre book-tax differences (BTD). O fim do Regime Tributário Transitório (RTT) permite avaliar a simetria entre o afastamento e a reaproximação das normas contábil e fiscal, ajudando a identificar o efeito moderador de características como tamanho, alavancagem e rentabilidade sobre o uso da discricionariedade permitido pelas International Financial Reporting Standards (IFRS). O estudo dos efeitos de mudanças nas normas contribui para o entendimento de como afetam a qualidade da informação contábil, particularmente quando observados movimentos simétricos de afastamento das normas contábil e fiscal, com a adoção das IFRS, e de reaproximação, com o fim do RTT. A análise realizada permite separar efeitos do distanciamento entre as normas fiscal e contábil, das inovações trazidas pelas IFRS. O entendimento do efeito da norma sobre a qualidade da informação contábil contribui para a qualidade do trabalho de analistas financeiros, das autoridades fiscais, e dos reguladores. São realizados estudos de eventos para avaliar o efeito da adoção das IFRS, bem como do fim do RTT, sobre BTD (proxy de gerenciamento de resultados), em seções transversais de empresas. São utilizadas variáveis explicativas relacionadas com incentivos para gerenciar resultados contábeis e tributários (endividamento, rentabilidade e tamanho), que poderiam explicar a ambiguidade dos resultados na literatura. O artigo mostra evidências de que endividamento e tamanho das empresas influem no efeito da adoção das IFRS, assim como do fim do RTT. Foi observada relação negativa de endividamento e tamanho com o impacto das mudanças de norma sobre diferenças entre resultados contábil e fiscal (BTD).

ABSTRACT This paper aimed to evaluate the moderation by variables related to incentives for earnings management (indebtedness, profitability, and size) over the effect of the change in standards (accounting or tax) on the book-tax differences (BTD). The end of the Transitional Tax Regime (RTT) enables us to evaluate the symmetry between the divergence and reconvergence of the accounting and tax standards, helping to identify the moderating effect of characteristics such as size, leverage, and profitability over the use of the discretion allowed by the International Financial Reporting Standards (IFRS). Studying the effects of changes in the standards contributes to understanding how they affect accounting information quality, particularly when we observe symmetrical movements of divergence of the accounting and tax standards, such as IFRS adoption, and of reconvergence, with the end of the RTT. The analysis conducted enables us to separate effects of divergence between the tax and accounting standards from the innovations introduced by the IFRS. An understanding of the effect of the standard over accounting information quality contributes to the quality of the work of financial analysts, tax authorities, and regulators. Event studies are conducted to evaluate the effect of IFRS adoption, as well as the end of the RTT, over the BTD (a proxy for earnings management), in cross sections of companies. We use explanatory variables related to incentives to manage book and taxable income (indebtedness, profitability, and size), which could explain the ambiguity of the results in the literature. The article provides evidence that the indebtedness and size of companies influence the effect of IFRS adoption, as well as of the end of the RTT. We observed a negative relationship of indebtedness and size with the impact of changes in standards over differences between book and taxable income (BTD).

RESUMO: A cana-de-açúcar se destaca como uma das fontes de energia renovável frente às estratégias para reduzir a emissão de gases causadores do efeito estufa. O nitrogênio é um dos mais significativos devido ao seu impacto no crescimento de folhas e colmos. Portanto, o monitoramento eficiente do nitrogênio aplicado é essencial e o sensoriamento remoto se apresenta como uma alternativa na melhoria do gerenciamento da adubação. O presente trabalho teve por objetivo selecionar comprimentos de onda a partir de dados hiperespectrais de dossel da cana-de-açúcar para geração de modelos na predição da concentração de Nitrogênio. O estudo foi realizado em experimentos de campo instalados nos municípios de Piracicaba, Jaú e Santa Maria da Serra, estado São Paulo, na safra 2013/2014. Cada experimento foi alocado em blocos ao acaso, com parcelas subdivididas e quatro repetições, com variedades de cana-de-açúcar na parcela (três variedades por local, sendo a SP 81-3250 comum à todos) e doses de nitrogênio (0, 50, 100 e 150 kg.ha-1) na subparcela. Na seleção dos comprimentos de onda que melhor se correlacionam com o TFN foi utilizada a metodologia sPLS. Posteriormente, foi realizada a combinação linear dos comprimentos de onda selecionados pela metodologia sPLS, por meio de Regressão Linear Múltipla por Stepwise (SMLR). Foram identificadas bandas importantes nas regiões do visível (700 a 705 nm), red-edge(710 a 720 nm), infravermelho próximo (725, 925, 955 e 980 nm) e infravermelho de ondas curtas (1355, 1420, 1595, 1600, 1605 e 1610 nm). O modelo de predição de TFN teve valores de R² de 0,50 e o RMSE de 1,67 g.kg-1. Os modelos gerados para Piracicaba, Jaú e Santa Maria obtiveram R² ajustados e RMSE, respectivamente, de 0,31 considerado não confiável (1,30 g.kg-1), 0,53 (1,96 g.kg-1) e 0,54 (1,46 g.kg-1). Os sensores hiperespectrais de dossel podem ser utilizados para predição do TFN e monitoramento de aplicação de nitrogênio em cana-de-açúcar.

ABSTRACT: Sugarcane is a good source of renewable energy and helps reduce the emission of greenhouse gases. Nitrogen has a critical role in plant growth; therefore,estimating nitrogen levels is essential, and remote sensing can improve fertilizer management. This field study selects wavelengths from hyperspectral data on a sugarcane canopy to generate models for estimating leaf nitrogen concentrations. The study was carried out in the municipalities of Piracicaba, Jaú, and Santa Maria da Serra, state of São Paulo, in the 2013/2014 growing season. The experiments were carried out using a completely randomized block design with split plots (three sugarcane varieties per plot [variety SP 81-3250 was common to all plots] and four nitrogen concentrations [0, 50, 100, and 150 kgha-1] per subplot) and four repetitions. The wavelengths that best correlated with leaf nitrogen were selected usingsparse partial least square regression. The wavelength regionswere combinedby stepwise multiple linear regression. Spectral bands in the visible (700-705 nm), red-edge (710-720 nm), near-infrared (725, 925, 955, and 980 nm), and short-wave infrared (1355, 1420, 1595, 1600, 1605, and 1610 nm) regions were identified. The R² and RMSE of the model were 0.50 and 1.67 g.kg-1, respectively. The adjusted R² and RMSE of the models for Piracicaba, Jaú, and Santa Maria were 0.31 (unreliable) and 1.30 g.kg-1, 0.53 and 1.96 g.kg-1, and 0.54 and 1.46 g.kg-1, respectively. Our results showed that canopy hyperspectral reflectance can estimate leaf nitrogen concentrations and manage nitrogen application in sugarcane.

ABSTRACT. Nitrogen management in crops is a key activity for agricultural production. Methods that can determine the levels of this element in plants in a quick and non-invasive way are extremely important for improving production systems. Within several fronts of study on this subject, proximal and remote sensing methods are promising techniques. In this regard, this research sought to demonstrate the relationships between variations in leaf nitrogen content (LNC) and sugarcane spectral behaviour. The work was carried out in three experimental areas in São Paulo State, Brazil, with different soils, varieties and nitrogen rates during the 2012/13 and 2013/14 seasons. A significant correlation was observed between the LNC and variations in the sugarcane spectra. The green and red-edge spectral bands were the most consistent and stable predictors of LNC among the evaluated harvests. Stepwise multiple linear regression analysis (MSLR) generated better models for LNC estimation when calibrated with experimental area, independent of the variety. The present research demonstrates that specific wavelengths are associated with the variation in LNC in sugarcane, and these are reported in the green region (near 550 nm) and in the red-edge wavelengths (680 to 720 nm). These results may help in future research on the direct in situ application of nitrogen fertilizers.

RESUMO CONTEXTO: A rutina é um flavonoide que pode ser encontrado em grande variedade de vegetais e apresenta atividades anticâncer, anti-inflamatória e antidiabética. OBJETIVO: O objetivo deste estudo foi investigar o efeito da administração oral de rutina sobre a hiperplasia hepática em ratos Wistar submetidos à hepatectomia parcial. MÉTODOS: Foi realizada a análise da hiperplasia hepática e da bioquímica plasmática dos ratos Wistar tratados com rutina 40 mg/kg por 10 dias no grupo 1 (G1) ou salina no grupo 2 (G2), seguido da hepatectomia parcial. RESULTADOS: Os resultados indicaram aumento do número de mitoses após 24 e 48 horas (P=0,0022 e P=0,0152, respectivamente) da hepatectomia parcial no grupo que recebeu rutina, além de um aumento nos níveis séricos de AST após 24 horas (P=0,0159) e 48 horas (P=0,0158) e de fosfatase alcalina após 24 horas (P=0,015) no mesmo grupo, em relação aos respectivos controles. O grupo que recebeu rutina mostrou variação mais evidente do que o grupo controle quando se comparou os resultados de 24 horas e 48 horas em relação a AST, número de mitoses e número de apoptoses (P<0,005). CONCLUSÃO: Foi possível concluir que a rutina interferiu na hiperplasia hepática após 24 e 48 horas após a hepatectomia parcial, favorecendo a hiperplasia hepática.

ABSTRACT BACKGROUND: Rutin is a flavonol glycoside that can be found in a wide variety of vegetables and has activity, anti-cancer, anti-inflammatory and anti-diabetic properties. OBJECTIVE: This study investigated the effect of rutin oral administration on Wistar rats submitted to hepatic hyperplasia after partial hepatectomy (PH). METHODS: To achieve this, we considered the analysis of hepatic hyperplastic and plasma biochemical activity of Wistar rats, subjected to treatment with rutin 40 mg/kg/day for 10 days in group 1 (G1) or saline in group 2 (G2), followed by partial hepatectomy. RESULTS: The results indicated an increase in the number of mitoses after 24 hours and 48 hours (P=0.0022 and P=0.0152, respectively) of PH in the group that received rutin, as well as an increase in AST serum levels after 24 hours (P=0.0159) and 48 hours (P=0.0158) and alkaline phosphatase after 24 hours (P=0.015) in the same group, in relation to the respective controls. The group that received rutin showed a more evident variation than the control group when comparing the 24 hour and 48 hour results regarding AST, number of mitoses and number of apoptosis (P<0.005). CONCLUSION: It was concluded that rutin intervened in hepatic hyperplasia after 24 hours and 48 hours of PH, favoring hepatic hyperplasia.

SUMMARY Food supplements are easily acquired and used in various countries. Silymarin has been indicated for diseases of the liver and Chromium picolinate has been indicated for body weight loss and for the improvement of glycemic index. The objective of the present study was to assess the effects of short-term treatment with a combination of silymarin (50 mg/kg) and chromium picolinate (5 µg/kg) on the standard glibenclamide treatment (10 mg/kg) of rats with induced diabetes. DM2 was induced with streptozotocin. Experimental groups of rats: healthy control group, glibenclamide diabetic group, silymarin diabetic group, and silymarin, chromium picolinate and glibenclamide group. After 10 days of oral treatment, we determined body weight, fasting glycemia, glycemia 1 h after gastric gavage with sucrose, and AST and ALT transaminases. Statistical analysis of the data indicated that there was no change in body weight or fasting glycemia, but that glycemia increased after gavage with sucrose in the group submitted to combined therapy. Thus, we concluded that the combination of silymarin and chromium picolinate reduced the efficacy of glibenclamide in the short term, although the two substances had a protective effect on the liver as observed by the reduction of blood transaminase levels.

RESUMO Suplementos alimentares são de fácil aquisição e uso em diversos países. A silimarina tem sido indicada para desordens hepáticas e o picolinato de cromo tem sido utilizado para perda de peso corporal e melhoria do índice glicêmico. O objetivo deste trabalho foi avaliar os efeitos do tratamento utilizando uma combinação de silimarina (50 mg/kg) e picolinato de cromo (5 µg/kg) sobre o tratamento com glibencla-mida (10 mg/kg) em ratos com diabetes induzida com estreptozotocina. Os grupos experimentais foram: grupo controle sadio, grupo diabético glibenclamida, grupo diabético silimarina e grupo diabético silimarina, picolinato de cromo e glibencla-mida. Após 10 dias de tratamento via oral, determinou-se o peso corpóreo, glicemia de jejum, glicemia após uma hora de gavagem gástrica com sacarose e transaminases hepáticas. A análise estatística dos dados indicou que não ocorreu alteração significativa no peso corpóreo e na glicemia de jejum, mas ocorreu aumento significativo dos níveis glicêmicos no grupo diabético silimarina, picolinato de cromo e glibenclamida após a gavagem com sacarose no grupo com a terapia combinada. Portanto, conclui-se que a combinação utilizada reduziu a eicácia da glibenclamida em curto prazo, embora ambas substancias tenham exibido efeito hepatoprotetor, observado pela redução dos níveis plasmáticos de transaminases.

RESUMO: Espectros de reflectância vis-NIR-SWIR de amostras foliares, coletados em laboratório, permitem a calibração de modelos preditivos para quantificação de seus atributos físico-químicos de maneira prática e sem produção de resíduos químicos. Esta técnica permite o desenvolvimento de estratégias de manejo para a intensificação do uso de pastagens. Contudo, análises espectrais realizadas em laboratório podem ser afetadas pela deterioração do material vegetal durante o transporte do campo ao laboratório, fazendo-se necessário a utilização de métodos de armazenamento. O presente trabalho objetivou avaliar o efeito de diferentes métodos de armazenamento na resposta espectral de folhas de capim Mombaça. Avaliou-se três métodos: (i) ambiente refrigerado artificialmente; (ii) ambiente úmido; e (iii) ao ar livre, sem controle do microambiente; assim como, cinco diferentes tempos de armazenamento: 2 horas, 4 horas, 8 horas, 24 horas e 48 horas. O comportamento espectral das folhas ainda inseridas na planta foi utilizado como referência de qualidade. Os resultados mostraram alterações pronunciadas para o armazenamento ao ar livre já nos primeiros intervalos de tempo. Ambos métodos com controle de microambiente permitiram estabilizar a ocorrência de alterações espectrais ao longo das 48h de armazenamento das amostras, sendo ambos sugeridos para esta espécie.

ABSTRACT: Vis-NIR-SWIR reflectance spectra of leaf samples, collected in the laboratory, allow the calibration of predictive models to quantify their physicochemical attributes in a practical manner and without producing chemical residues. This technique should enable the development of management strategies for intensification of pasture use. However, spectral analysis performed in the laboratory may be affected by the deterioration of plant material during transport from the field to the lab, so storage methods are necessary. This research aimed to evaluate the effects of different storage methods on the spectral response of Mombasa grass leaves. Three methods were evaluated: (i) artificially refrigerated environment, (ii) humid environment, and (iii) without microenvironment control. These methods were tested in five different storage times: 2 hours, 4 hours, 8 hours, 24 hours and 48 hours. The spectral behavior of the leaves still inserted in the plant was used as a quality reference. Results showed notable changes at the earliest storage time for the treatment without microenvironment control. Both methods with microenvironment control stabilized the occurrence of spectral changes over 48 hours of the samples storage, thus both were suggested for this species.

Abstract Purpose Coleus forskohlii Briq., a medicinal plant originally from India, has been indicated against heart disease, expiratory disorders, convulsions, and hepatic changes, among others. In view of the broad pharmacological potential of the plant and the scarce information about its effects, the objective of the present study was to investigate the effect of its use for pretreatment of partially hepatectomized rats. Methods The animals were divided into two experimental groups: Control (CG) receiving physiological saline for 10 days before partial hepatetctomy, and Treated (TG) receiving 40 mg Coleus forskohlii/kg/day for 10 days before partial hepatectomy. The treatments were performed by gastric gavage. After the surgical procedure, treatment was continued according to the following groups: CG 24 h, CG 48 h, TG 24 h, and TG 48 hs, and liver tissue and intracardiac blood samples were obtained for histological and biochemical analysis, respectively. Results No significant differences were observed in mitotic or apoptotic index or in the concentrations of the enzymes AST, ALT and alkaline phosphatase, and no areas of fibrosis were detected. Conclusion Treatment with Coleus forskohlii did not interfere with the course of hepatic hyperplasia.

Abstract Purpose: To investigate the effects of capsiate treatment on hepatic hyperplasia in partially hepatectomized rats. Methods: The animals were divided into a Capsiate group (CPH), a Capsiate Post-Partial Hepatectomy group (CPPH) and a Partial Hepatectomy Control group (PH). CPH and CPPH animals received 60 mg/kg/day Capsiate for 30 days. Next, the rats underwent partial hepatectomy. CPPH animals continued to receive treatment for 48 h after partial hepatectomy. Liver tissue and intracardiac blood samples were obtained 24 or 48 h after PH. Results: Capsiate treatment interfered with hepatic parameters, reducing the number of mitoses and apoptosis and increasing blood ALT and alkaline phosphatase concentrations. Conclusion: Capsiate treatment preceding hepatic surgery may compromise the initial period of postoperative recovery.

Abstract Purpose: To investigate the effects of lycopene and resveratrol pretreatment on hepatic hyperplasia in partially hepatectomized rats. Methods: The lycopene group and the resveratrol group received 40 mg/kg/day of lycopene or resveratrol, respectively (dissolved in olive oil or in saline solution, respectively) and administered via a gastric tube for 30 days. The partially hepatectomzed (PH) control groups received saline or olive oil via a gastric tube for 30 days, respectively, and the normal control group received no treatment. Liver tissue and intracardiac blood samples were obtained 24, 36 or 48 h after PH. Results: No areas of fibrosis were detected. No significant changes in mitotic index, in the number of apoptosis events or in aspartate aminotransferase and alanine aminotransferase levels were observed. Conclusions: Lycopene and resveratrol pretreatment did not interfere on hepatic hyperplasia in partially hepatectomized rats.

ABSTRACT Quercetin has potent antioxidant action and a hepatoprotective role. The aim of this study was to evaluate the hepatoprotective action of quercetin pretreatment in paracetamol-induced liver damage (PILD) and structural injury resulting from partial hepatectomy (PH). In the first model, Wistar rats received oral quercetin (50mg/kg/day) during 8 days. On the 8th day, 3g/kg paracetamol were added. In the second model, the same quercetin dose was given during 7 days and rats were submitted to PH on the 8th day. Blood samples were obtained for determination of enzyme levels. Liver, heart, kidney and lung tissue were also collected for assessment of quercetin biodistribution and/or histological analyses. The results obtained after PILD were more pronounced at 24 hours, as reflected by the reduction of serum ALT levels and by the lower concentration of quercetin in liver at this time point. Quercetin also had a protective effect in groups submitted to PH, as shown by decreased ALT levels after 18 hours, and of AST levels after 18 and 36h. The reduction in serum AST and ALT levels suggest that treatment with quercetin is useful as a preoperative pharmacologic measure and for prevention of liver damage caused by drugs.

ABSTRACT It is often difficult for pedologists to “see” topsoils indicating differences in properties such as soil particle size. Satellite images are important for obtaining quick information for large areas. However, mapping extensive areas of bare soil using a single image is difficult since most areas are usually covered by vegetation. Thus, the aim of this study was to develop a strategy to determine bare soil areas by fusing multi-temporal satellite images and classifying them according to soil textures. Three different areas located in two states in Brazil, with a total of 65,000 ha, were evaluated. Landsat images of a specific dry month (September) over five consecutive years were collected, processed, and subjected to atmospheric correction (values in surface reflectance). Non-vegetated areas were discriminated from vegetated ones using the Linear Spectral Mixture Model (LSMM) and Normalized Difference Vegetation Index (NDVI). Thus, we were able to fuse images with only bare soil. Field samples were taken from bare soil pixel areas. Pixels of soils with different textures (soil texture classifications) were used for supervised classification in which all areas with exposed soil were classified. Single images reached an average of 36 % bare soil, where the mapper could only “see” these points. After using the proposed methodology, we reached a maximum of 85 % in bare areas; therefore, a pedologist would have proper conditions for generating a continuous map of spatial variations in soil properties. In addition, we mapped soil textural classes with accuracy up to 86.7 % for clayey soils. Overall accuracy was 63.8 %. The method was tested in an unknown area to validate the accuracy of our classification method. Our strategy allowed us to discriminate and categorize different soil textures in the field with 90 % accuracy using images. This method can assist several professionals in soil science, from pedologists to mappers of soil properties, in soil management activities.

RESUMO Nos últimos anos, geotecnologias como sensoriamento remoto, espectrorradiometria próxima e atributos do terreno derivados de modelos digitais de elevação são muito úteis para a descrição da variabilidade do solo. No entanto, essas fontes de informação são raramente usadas em conjunto. Por este motivo, uma metodologia para atribuir e especializar classes de solos utilizando-se de informações obtidas com sensoriamento remoto/proximal, geoprocessamento e conhecimento técnico foi aplicada e avaliada. Duas áreas de estudo, localizadas no Estado de São Paulo, Brasil, e totalizando aproximadamente 28.000 ha, foram utilizadas. Primeiramente, em uma área (Área 1), realizou-se o mapeamento pedológico convencional e a partir das classes de solos encontradas foram obtidos padrões com as seguintes informações: a) informações espectrais (características de formas e intensidade de absorção das curvas espectrais com comprimentos de onda de 350 - 2500 nm), de amostras de solo coletadas em pontos específicos nas áreas (de acordo com cada classe de solo); b) Obtenção de equações de determinação de atributos químicos e físicos do solo a partir da relação entre os resultados obtidos em laboratório, pelo método convencional, dos teores dos atributos químicos e físicos com os dados espectrais; c) classificação supervisionada de imagens Landsat TM 5, a fim de detectar alterações no tamanho das partículas do solo (textura do solo); d) relação entre as classes de solos e atributos do relevo. Posteriormente, os padrões obtidos foram aplicados na Área 2 a fim de obter-se a classificação pedológica destes solos, porém em ambiente SIG (ArcGis). Para finalizar, ainda foi realizado na Área 2 o mapeamento pedológico convencional para então comparar o mapa convencional com o mapa digital, ou seja, aquele obtidos apenas com padrões pré-determinados. A metodologia proposta teve expressivo resultado no primeiro nível categórico do Sistema de Classificação de Solos (79 % de acerto), um desempenho satisfatório até o segundo nível categórico (60 % de acerto) e tornou-se menos útil no nível categórico 3 (37 % de precisão).

ABSTRACT In recent years, geotechnologies as remote and proximal sensing and attributes derived from digital terrain elevation models indicated to be very useful for the description of soil variability. However, these information sources are rarely used together. Therefore, a methodology for assessing and specialize soil classes using the information obtained from remote/proximal sensing, GIS and technical knowledge has been applied and evaluated. Two areas of study, in the State of São Paulo, Brazil, totaling approximately 28.000 ha were used for this work. First, in an area (area 1), conventional pedological mapping was done and from the soil classes found patterns were obtained with the following information: a) spectral information (forms of features and absorption intensity of spectral curves with 350 wavelengths -2,500 nm) of soil samples collected at specific points in the area (according to each soil type); b) obtaining equations for determining chemical and physical properties of the soil from the relationship between the results obtained in the laboratory by the conventional method, the levels of chemical and physical attributes with the spectral data; c) supervised classification of Landsat TM 5 images, in order to detect changes in the size of the soil particles (soil texture); d) relationship between classes relief soils and attributes. Subsequently, the obtained patterns were applied in area 2 obtain pedological classification of soils, but in GIS (ArcGIS). Finally, we developed a conventional pedological mapping in area 2 to which was compared with a digital map, ie the one obtained only with pre certain standards. The proposed methodology had a 79 % accuracy in the first categorical level of Soil Classification System, 60 % accuracy in the second category level and became less useful in the categorical level 3 (37 % accuracy).

Curcuma longa é uma erva aromática, pertencente à família Zingiberaceae e seus rizomas contêm pigmentos curcuminoides, dentre eles a curcumina, conhecida por seu efeito anti-inflamatório. O objetivo deste trabalho foi obter extratos ricos nestes pigmentos, desenvolver e avaliar a estabilidade de formulações tópicas e realizar o estudo da penetração cutânea. Extratos de Curcuma longa foram obtidos e utilizados no desenvolvimento de formulações. A penetração e retenção cutâneas de pigmentos curcuminoides foi avaliada em pele de orelha de porco, utilizando célula de difusão de Franz modificada. As formulações de gel creme preparadas que continham ureia foram instáveis e as demais apresentaram estabilidade satisfatória e comportamento reológico pseudoplástico. A quantidade de pigmentos curcuminoides encontrada na solução receptora foi insignificante, enquanto que a quantidade retida na pele foi superior a 20 µg/g de pele. Concluiu-se como possível o desenvolvimento de formulações tópicas contendo curcumina ou extrato de Curcuma longa, conciliando a adição de adjuvantes para a preservação e maior durabilidade da mesma. As formulações promoveram a penetração da curcumina limitada às camadas superiores da pele, possivelmente sem o risco de ocorrência de ação sistêmica sendo possível a sua utilização para ação local com atividade anti-inflamatória.

Curcuma longais a ginger family aromatic herb (Zingiberaceae) whose rhizomes contain curcuminoid pigments, including curcumin, a compound known for its anti-inflammatory effects. The objective of this study was to obtain curcuminoid-rich extracts, develop topical formulations thereof, and assess the stability and skin permeation of these formulations. Curcuma longa extracts were obtained and used to develop formulations. Skin permeation studies were conducted in a modified Franz diffusion cell system, and skin retention of curcuminoid pigments was quantified in pig ear membrane. Prepared urea-containing gel-cream formulations were unstable, whereas all others had satisfactory stability and pseudoplastic rheological behavior. The amount of curcuminoid pigments recovered from the receptor solution was negligible. The skin concentration of curcuminoid pigments retained was positive (>20 µg/g of skin, mostly in the stratum corneum), considering the low skin permeability of curcumin. We conclude that development of topical formulations containing curcumin or Curcuma longaextract is feasible, as long as adjuvants are added to improve preservation and durability. The formulations developed in this study enabled penetration of curcumin limited to the superficial layers of the skin and then possibly without a risk of systemic action, thus permitting local use as a topical anti-inflammatory.