As sanções políticas, mecanismo de intervenção do estado na ordem econômica e tributária

This work pursues to analyze the sanctions of restrictive nature, which are characterized by impeding the business of the contributor in debt. Such sanctions known as political sanctions, are truly understood as an indirect way of tax enforcement, liable to cause problems to the private entity in curtailing, the initiative freedom, opposing the Article 5°, item XIII and Article 170, single paragraph of CF/88. As the State gets the several means to assure the economic order effective performance, it is up to the State to restrain the economic power abuse that objects to the marketing domination, to the ending of competition, and arbitrary increasing of profits (CF Article 173, § 4ª.) Therefore, it depends on the state, besides maintaining the economic order, to ensure a fair distribution of tax burden and act under the command of the Democratic State of Law principles. In order to make the tax collection effective, specific in some cases, the administrative fiscal agent uses coercive, excessive, and institutional, in imposing sanctions which causes constraint, maculating the contributor s essential rights, that matters of the necessity to force the tax credit ending. The principle of the free initiative and free competition, which are intended to be analyzed in this study, comes from a constitutional context and it will be reviewed in its systematic relations and with another rules, in order to evidence, at the end, the occurrence of an intervention towards the economic order when the State makes do of political sanctions as a tool for the tax credit effectiveness, infringing the Tax and Constitutional principles

O Modelo de gestão participativa do Plano Nacional do Turismo (PNT-2003/2007): a atuação do CONETUR/RN

To implement policies and plans at the tourist sector involve disposition to the establishment of parceries among government and private initiative, space to the action of studious, researchers and professionals of several areas of knowledge and formation, able of to give new courses no only at the tourism, but to the economy how a every, seen which the tourism had a effect multiplicator, reaching 52 sectors of the economy. At this sense, the Brazil came pruning for a new phase of politic actuation at the touristy activity. Until the year 2002, the tourism politic in the Brazil no had detail, because herself treated of isolated actions and many without continuity. However, at to start 2003, several actions were developed in order to contribute for the national touristy planning. The principal was the creation of Ministério do Turismo, accompanied of the formulation and implementation of the Plano Nacional do Turismo (2003/2007). This work pretend to understand the implementation at the Rio Grande do Norte of the model of participative administration extolled by Plano Nacional do Turismo. The your centre detail the action of the Conselho Estadual de Turismo do Rio Grande do Norte (CONETUR), to promote the participation at the tourism public policies. The bibliographical research contemplated diverse sources in order to compile knowledge of credential authors in the quarrel of inherent subjects to the participation and to the tourism public policies, especially at the Brazil. A qualitative perspective the case study was adapted as research method and for attainment of the data interviews with the members of the Conselho had been carried through beyond consultation the referring documents the dynamics of functioning of the Conselho. The principal actuations of the CONETUR, the directives tourism public policies already made and directed to implementation, the type of participation at made decision, the principal difficulties of the implementation of the participative administration model of the Plano Nacional do Turismo and the degree of participation of the members of the Conselho at the reunions had been identified. The results had shown that exist some difficulties at the implementation of the participation at the Conselho Estadual de Turismo do Rio Grande do Norte, knowledge of the Conselheiros of CONETUR function, the presence of bodies which doesn t directly connected at the touristy activity; the absence of time of the Conselheiros to be presents at reunions; the discontinuity of the presidency of the Conselho; among others. So, the CONETUR show himself how a Conselho with participative characteristics, but with some adapted needs.

Sobre (vivência) e mortalidade de pequenos negócios: o caso de mercados varejistas potiguares

This paper‟s starting point was the objective of understanding the relation between the reasons pointed out by small businesses owners for the continuity or shutdown of their businesses, and the reasons presented by the Environmental Theories. The paper discusses the Environmental Theories understand that it is supported by a systemic metaphor speech, discussing the theme in terms of organizational survival and mortality . The text reviews the literature showing the changes in the administrative thinking regarding the organization versus environment relation, and presenting general ideas about the micro and small businesses. In methodological terms, the qualitative approach was used in the research. Regarding the data collection technique, an in-depth thematic interview was used. It was carried out considering the elements of the techniques of life history and oral history, always giving priority to real world related narratives told by the interviewed subjects. The empirical corpus of the research was made up of seven owners of small retail businesses in two Potiguar cities: Natal and Mossoró. The interpretative and analytical process focused, at first, on the reflexive dialogue with each one of the owners‟ professional life history and business management experience, constituting the first level of analysis: reflections on individual narratives; and, afterwards, the interpretative process was developed through the analysis of all the subjects‟ statements, identifying the recurring themes and constituting the second level of analysis: reflection on the totalizing narrative. The themes identified in the totalizing narrative, that refer to the continuity of the businesses are: evolution, control, fidelity, liking what one does for a living. The themes that came up as reasons for shutdown are: lack of empathy with the business, lack of evolution, competition problems, suppliers and the government. The text synthesizes its comprehensions affirming that the reasons associated with continuity and shutdown of small markets, for this group of owners specifically, come up as a permanent tension between the volunteerism (quite human) and the determinism (systemic). The tension is shown in testimonies that at the same time evoke the organicist systemic logic through the themes evolution/no evolution, and also counterpoints with themes related to the interested human action, based on desires, feelings and personal convictions such as: liking what one does/ lack of empathy. As for the reflexive dialogue between the postulates of the Environmental Theories and the narratives, the results make it possible to affirm that, differently from the tension expressed by the subjects while talking about their reasons, the reasons associated with survival and mortality of businesses according to the Environmental Theories are theoretically polarized, seeming to preach options that are stagnated and shaping towards the subjects involved in the organization-environment relation

O Planejamento estratégico sem plano: ícones urbanos e dinâmica imobiliária em Natal

The model of strategic city planning is applied to Latin American and Brazilian cities since the 1990s. Notwithstanding, in many cities, the production of space has not followed the international model stricto sensu, but a variation of the model, here called, strategic city planning without a plan or peripheral (or yet incomplete) urban entrepreneurialism . This seeks to build city attributes in order to qualify cities for the competitive international and/or regional markets. This includes the production of iconic buildings and structures, here called urban icons. They rapidly become symbols in the contemporary city landscape, facilitating the promotions of the city for tourism and business. This also helps produce charismatic leaderships. However, what it does best is to promote real estate development. This dissertation seeks to understand the role of iconic buildings in the promotion of real estate business in Natal, especially how it helps to fuel prices in the market. The research is done by use of interviews with civil servants and private entrepreneurs related to real estate business

O Modelo de gestão participativa do Plano Nacional do Turismo (PNT-2003/2007): a atuação do CONETUR/RN

To implement policies and plans at the tourist sector involve disposition to the establishment of parceries among government and private initiative, space to the action of studious, researchers and professionals of several areas of knowledge and formation, able of to give new courses no only at the tourism, but to the economy how a every, seen which the tourism had a effect multiplicator, reaching 52 sectors of the economy. At this sense, the Brazil came pruning for a new phase of politic actuation at the touristy activity. Until the year 2002, the tourism politic in the Brazil no had detail, because herself treated of isolated actions and many without continuity. However, at to start 2003, several actions were developed in order to contribute for the national touristy planning. The principal was the creation of Ministério do Turismo, accompanied of the formulation and implementation of the Plano Nacional do Turismo (2003/2007). This work pretend to understand the implementation at the Rio Grande do Norte of the model of participative administration extolled by Plano Nacional do Turismo. The your centre detail the action of the Conselho Estadual de Turismo do Rio Grande do Norte (CONETUR), to promote the participation at the tourism public policies. The bibliographical research contemplated diverse sources in order to compile knowledge of credential authors in the quarrel of inherent subjects to the participation and to the tourism public policies, especially at the Brazil. A qualitative perspective the case study was adapted as research method and for attainment of the data interviews with the members of the Conselho had been carried through beyond consultation the referring documents the dynamics of functioning of the Conselho. The principal actuations of the CONETUR, the directives tourism public policies already made and directed to implementation, the type of participation at made decision, the principal difficulties of the implementation of the participative administration model of the Plano Nacional do Turismo and the degree of participation of the members of the Conselho at the reunions had been identified. The results had shown that exist some difficulties at the implementation of the participation at the Conselho Estadual de Turismo do Rio Grande do Norte, knowledge of the Conselheiros of CONETUR function, the presence of bodies which doesn t directly connected at the touristy activity; the absence of time of the Conselheiros to be presents at reunions; the discontinuity of the presidency of the Conselho; among others. So, the CONETUR show himself how a Conselho with participative characteristics, but with some adapted needs.

Sobre (vivência) e mortalidade de pequenos negócios: o caso de mercados varejistas potiguares

This paper‟s starting point was the objective of understanding the relation between the reasons pointed out by small businesses owners for the continuity or shutdown of their businesses, and the reasons presented by the Environmental Theories. The paper discusses the Environmental Theories understand that it is supported by a systemic metaphor speech, discussing the theme in terms of organizational survival and mortality . The text reviews the literature showing the changes in the administrative thinking regarding the organization versus environment relation, and presenting general ideas about the micro and small businesses. In methodological terms, the qualitative approach was used in the research. Regarding the data collection technique, an in-depth thematic interview was used. It was carried out considering the elements of the techniques of life history and oral history, always giving priority to real world related narratives told by the interviewed subjects. The empirical corpus of the research was made up of seven owners of small retail businesses in two Potiguar cities: Natal and Mossoró. The interpretative and analytical process focused, at first, on the reflexive dialogue with each one of the owners‟ professional life history and business management experience, constituting the first level of analysis: reflections on individual narratives; and, afterwards, the interpretative process was developed through the analysis of all the subjects‟ statements, identifying the recurring themes and constituting the second level of analysis: reflection on the totalizing narrative. The themes identified in the totalizing narrative, that refer to the continuity of the businesses are: evolution, control, fidelity, liking what one does for a living. The themes that came up as reasons for shutdown are: lack of empathy with the business, lack of evolution, competition problems, suppliers and the government. The text synthesizes its comprehensions affirming that the reasons associated with continuity and shutdown of small markets, for this group of owners specifically, come up as a permanent tension between the volunteerism (quite human) and the determinism (systemic). The tension is shown in testimonies that at the same time evoke the organicist systemic logic through the themes evolution/no evolution, and also counterpoints with themes related to the interested human action, based on desires, feelings and personal convictions such as: liking what one does/ lack of empathy. As for the reflexive dialogue between the postulates of the Environmental Theories and the narratives, the results make it possible to affirm that, differently from the tension expressed by the subjects while talking about their reasons, the reasons associated with survival and mortality of businesses according to the Environmental Theories are theoretically polarized, seeming to preach options that are stagnated and shaping towards the subjects involved in the organization-environment relation

Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

A satisfação e a intenção de continuidade de uso em servços de e-learning:validação empírica de um modelo aplicado no serviço público

The present study aims to investigate the constructs of Technological Readiness Index (TRI) and the Expectancy Disconfirmation Theory (EDT) as determinants of satisfaction and continuance intention use in e-learning services. Is proposed a theoretical model that seeks to measure the phenomenon suited to the needs of public organizations that offer distance learning course with the use of virtual platforms for employees. The research was conducted from a quantitative analytical approach, via online survey in a sample of 343 employees of 2 public organizations in RN who have had e-learning experience. The strategy of data analysis used multivariate analysis techniques, including structural equation modeling (SEM), operationalized by AMOS© software. The results showed that quality, quality disconfirmation, value and value disconfirmation positively impact on satisfaction, as well as disconfirmation usability, innovativeness and optimism. Likewise, satisfaction proved to be decisive for the purpose of continuance intention use. In addition, technological readiness and performance are strongly related. Based on the structural model found by the study, public organizations can implement e-learning services for employees focusing on improving learning and improving skills practiced in the organizational environment

Inserção da informática nos cursos de Arquitetura e Urbanismo do Brasil (1994 2006): diagnósticos, rebatimentos e perspectivas nas Instituições Federais de Ensino Superior do Nordeste: UFRN, UFPB e UFPE

This work supports the formalist education s improvement of the Brazilian architect and urban designer through a better application and systematization of the computer science s teaching potentialities. The research analyzes the discipline introduction in the Brazilian courses: Computer Science Applied to Architecture and Urbanism (InfoAU) in the Architecture and Urbanism Courses of Brazil (CAUs). It goes since the discipline was obligated by the MEC s Regulation nr. 1.770 from 1994 until the CNE/CES Resolution nr. 6 from 2006; it comprehends the discipline implantation, development and current context, in order to get more detailed, the research analyses three federal universities from the Northeast of the country: UFRN, UFPB and UFPE. Once identified the historical educational needs in the CAUs, the study focus on the computer science s increasing potential as an agent of integration, communication, development and knowledge/data management. It points out new social perspectives for a better use of this tool/mechanism, which adequately structuralized and integrated, creates propitious educational and professional performance/recycling conditions and a propeller instrument of research and extension activities. Among this work, it is suggested the aggregation of elements, which are complementary to the InfoAU discipline s reorganization, throughout a computerization s plan for the CAUs, extensive to the professional formation, generating a virtuous cycle in several activities of the academic, administrative and, research and extension s departments. Therefore, the InfoAU in the Brazilian CAUs context was analyzed; the main solutions and problems found were systemized; the possibilities of computer science s uses inside AU ware structuralized, InfoAU discipline s improvement plan was also defined, as well as strategies for the implementation of the computerization s plan for the CAUs, which would guarantee its maintenance in a continuity perspective

Plano setorial: a construção de estratégias para implementação do plano diretor de Natal

The Sectoral Plan was inserted as an urban instrument in Master Plan of Natal (LC82/07), since then it has been deepened. It is guided to the equitable distribution of the benefits of urbanization, aimed the efetivation of the Right to the City and the Environmental function of property in the context of urban planning. Thereby, the Sectoral Plan was inserted into the perspective of promoting a favorable field for applying articulated of instruments defined in the Master Plan, and them with urban interventions, through the deepening of macrozoning - coming out of dimension of the city and going to a small fraction of the urban by reducing scaling - facilitating democratic management in accordance with the City Statute. However, the absence of regulation and the conceptual and operational fragility of the instrument, approached it of other existent experiences and instruments, limiting its application and evaluation. Considering the innovative nature of the instrument and the intense social participation, we inquire about conceptual and operational elements which could give greater effectiveness to Sector Plan in construction? Guided by that question, this dissertation aim to understand the nature and operational procedures of Sectoral Plan, seeking to do indications about the conceptual and operational aspects of implementing a Sector Plan. The neighborhood of Ponta Negra was selected as empirical universe because it was the first sector defined in the Master Plan. This research adopts reference authors who´s make reflection and insights about the matrix of Urban Reform, whose principles constitute the basis of the trajectory of revision of urban planning in Brazil since the 1980s, highlighting Raquel Rolnik, Nelson Saule Júnior and Orlando Alves dos Santos Júnior. For the local monitoring, we use the authors Alexsandro Ferreira Cardoso Silva, Rosa Maria Pinheiro Oliveira e Marise Costa da Souza Duarte, in order to understand the growth dynamics of Natal, lawfully and urbanistically

Análise bioclimática como ferramenta para implementação do plano diretor do campus central da UFRN

This research investigates the microclimate and the morphology features of the central campus of the UFRN, in Natal-RN, through the use of bioclimatic tools of analysis in order to assist the implementation of the campus´ Master Plan. It develops a diagnosis of the evolution and growth of the urban space surveyed by analyzing its initial plan and the basic urban conception behind it, as well as the morphology and typologies utilized. The study makes a qualitative analysis of the local microclimate by using Katzschner (1997) methodology, with land-use and topography maps, building heights, vegetation and soil covering. It also makes use of the methodology proposed by Oliveira (1993), which examines, from the bioclimatic standpoint, the human environment as related to the urban form (site and built mass). It identifies zones whose climatic characteristics are representative of the local microclimate and classifies them into areas to be strictly preserved, areas to be protected and areas to be improved. By means of the methodology for spatial and environmental assessment developed by Bustos Romero (2001), the survey selects characteristic points of each area in order to register the environmental data relative to the two basic seasons found in the region where the campus is located, that is, the dry and the rainy season, so that it can evaluate changes in the environment which might have been caused by urban density growth, by arborization or by the influence of the urban form. It then proceeds to a quantitative and statistical survey of the collected data with the purpose of evaluating the degree of influence of the identified features over the environmental variables along the different scales of approach. The study shows the existence of different microclimates and emphasizes the relevance of the bioclimatic analysis of the built environment as a tool for the decision-making process along the development of the Master Plan for UFRN Central Campus

Para que servem hoje nossas cozinhas? :uma análise de uso das cozinhas do Plano 100 (Natal-RN)

This work investigates the using of kitchens of the apartments of PLANO 100 in Natal-RN, through one method s set of the functional and behavior evaluation. The theme was selected through of the emergence of the many questions that sought to understand what manners how individuals relates to the constructed space, what was the possible changes caused by these relation, also verifying how this space interferes in a daily life of theirs users. This research to search answers what to improve of the study s object and in futures production s architectonic too. The used approach combined an overview of new kinds of familiar arrangements and the evolution process of the brazilian s kitchens within social context of Brazil, with APO (Post-Occupation Evaluation), techniques through a physical space survey, questionnaires and interviews with users. Beyond to APO s implements were applied behavior setting s techniques too, what presented the most knowledge about to satisfactions levels pointed by the users

O Plano Diretor como instrumento de gestão da cidade: o caso da cidade de Fortaleza/CE

According to article 182 of the Brazilian Federal Constitution, cities should perform social function, what brings the concept that the city should be a place for one to live well. For that to happen, it should be well administered by its public managers. However, so that there is a sound administration, one that really performs that social function, there must be, first, an efficient planning. We understand that such a thing occurs when the master plan is the main planning instrument of a city and serves as basis for its administration. We notice, however, that in most of the cities the master plan is formulated as a law that regulates urban planning but that both the population and the government most of the times are not aware of its importance concerning the relevant issues related to municipal administration, such as its relationship with the economy, taxation, the social issue, land use regulation, and, in summary, with all the aspects that constitute and that a municipal government should manage in the best possible way. One also knows that, in general, the attempt of city planning has always been connected to the duration of a mandate and that way public managers many times implement restricted measures aiming to just attain a political-electoral objective and publicizing their administration. That implies actions and works that in some cases have negative impacts or ones that cannot be removed from the cities. This study intends to show that the master plan should be the planning instrument guiding the municipal administration but that, however, what we note is a lack of connection between that instrument and the government guidelines of the municipal managers. In order to study what happens to the cities that have a planning which is not taken into account in its administration, we will use the city of Fortaleza, capital of the State of Ceará as a case study. Historically, in Fortaleza the public managers have seldom decided to administer the city in according to the master plans developed for it. We should emphasize that planning begins in the city quite late and until the current days it is being substituted by temporary measures. Through the analysis of the planning process and of the urban management of the city of Fortaleza, especially the master plans predicted since 1933, we explain that if such plans had been implemented, they could have been important tools for its administration to attain a social function, becoming therefore a place for one to live well

Plano de Desenvolvimento da Escola (PDE): o processo de implantação de uma nova proposta de descentralização em duas escolas da rede municipal de ensino de Natal de 1999 a 2002

The 1988 Constitution was the legal marc to define changes in Brazilian State with major importance to the layout of public politician. In that moment of redefinitions e openness to new ways the redemocratization, participation and decentralization of public school had as their starter the elementary school. This work focus on the manage of FUNDESCOLA, particularly one of its politics called PDE (Educational Development Plan) wich purpose is guarantee a better quality in teaching and spread out democracy throughout its methodology. It was chosen two public schools: Professor Ulisses de Góis and Antonio Campos. The theoretical and methodological orientation is based on the theory of participative democracy developed by authors such as Putnam and Pateman. They says that a cultural background precedes individual participation in society. The collected data (educational legislation, surveys with all sectors of schools and technicians of Natal educational secretary, and relevant documents of de institutions) showed that PDE. Implementation had opposite runnings in the schools studied. In one, as a consequence of bad preparations of its teachers to absorve its methodology, PDE failed. In another way, PDE achieved its goals, especially helping the structure of action plans of the school and the administrative organization making possible several pedagogic activities planned. The work concludes that the main factor the failure or success of PDE relies on the organizational (both political and pedagogical) structure of each school. This discovery implies three important guidelines when comes to formulation of public politicians: a) Constitution of school; b) the local actors who manages the actions; c) the colletive interest in taking part of decisions

Planejamento tributário: Critérios e limites para a desconsideração dos atos e negócios jurídicos pela administração fiscal

Tax planning is a subject that has been increasing in relevance in Tax Law. This current dissertation s objective is to approach the criterion and limits for the disqualification of law acts and business through the Tax Administration. Law acts and business resulted from the conduct of contributors that seek to diminish the growing raise of the tax load, using some means to reduce their burden and increase the possibilities of success in an economical activity, without violating the law in the persecution of paying fewer burdens. On the other hand, the tax administration, through its organs, hoping the increase of burden collection to withstand some determined sectors of the State, with a clear purpose to stop the contributor organizing his activity and structuring it as efficiently as possible, came up with a preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the administrative fiscal authority, of Law acts and business practiced to dissimulate the occurrence of burden gain or the nature of obligated incorporating elements, observing the procedures to be established in common law . Our goal is to identify the criteria and limits to disregard law acts and business through the tax administration, pointing out some possible means of action by the tax administration that qualifies it to disregard the contributor s acts and business, just claiming that a saving in the tax costs was made by the contributor s act