So you can compare

application

%head
  %title= content_for?(:title) ? yield(:title) : "Sprai"
  = stylesheet_link_tag 'screen.css', media: 'screen, projection'
  = stylesheet_link_tag 'print.css',  media: 'print'
  / = stylesheet_link_tag '1140.css'
  = stylesheet_link_tag 'application.css'
  /[if IE]
    = stylesheet_link_tag 'ie.css',   :media => 'screen, projection'
  = javascript_include_tag :defaults
  = csrf_meta_tag
  = yield(:head)

%body
  #container
    .topbar
      .topbar-inner
        .container
          -# brand name (software name)
          .brand sprai
          -# navigation
          %ul.nav.top-bar-menu
            %li= link_to "Dashboard", dashboard_index_path
            %li= link_to Project.model_name.human(:count => 0), projects_path
            %li= link_to ComercialEntity.model_name.human.pluralize, entities_comercial_entities_path
          -# search box
          = form_tag entities_comercial_entities_path, method: 'get' do
            %p.search-box
              = search_field_tag :search, params[:search]
              = submit_tag "Pesquisa", name: nil

    .alerts-and-errors
      - flash.each do |name, msg|
        %div{['alert-message', "#{name}"]}
          = link_to 'x', '', :class => 'close'
          %p.message
            %strong= msg

    = content_tag :h1, yield(:title) if show_title?
    = yield