34 resultados para Administração de ativo e passivo


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This work basically achieve three goals. Critically investigate the liberal democratic regime and its historical reformulation, rejecting the popular power and popular self-organization, limiting the entry of normal citizen in decision-making, believing in the market as a mediating body in regulating of the different life spheres of social. Starting from the critical liberal democracy, it discussed the concept of popular participation in the democracy, searching new democratically horizons, where the masses could have the opportunity to make decisions about their own destiny. On the basis of theoretical discussion on participation, we discuss a concrete instrument of participation, the Participatory Budgeting, comparing two participatory experiences in North and South

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The dissertation, which is based on the deductive method, by using general concepts of the theory of the administrative participation in the administrative process, addresses the importance of strengthening administrative and procedural activities of citizen involvement in public administration for the administrative consolidation of democracy in Brazil. The emergence of Administrative Law has particular importance for the understanding of its institutions and, of course, for the different fields of public administration. The authoritarian profile of this area of law still exists as a clear recollection of their origin, mainly based on a relationship of superiority of the state over the individuals. Indeed, does not even modern constitutionalism could print a true democracy administrative, since the constitutions were not properly observed by the Government. Furthermore, only the process of constitutionalization of administrative law legal relations took a more democratic profile. That is, the creation of an environment of dialogue with civil society is a recent achievement of the Brazilian government. As the administrative process involves dilemmas and solutions of state action, because it is revealed the expression government, the strengthening of institutions and principles related to the administrative procedure is important for role in making a more participatory relationship between state and citizen. Thus, administrative participation can be considered not only a mechanism of control and legitimacy of state action, but also for improvement and reduction of administrative costs, as a requirement of the principle of efficiency. The objective of this investigation is to assert as the administrative legal relation, the administrative legality, the administrative jurisdiction, the processuality administrative, the consensuality administrative and administrative justice, together with administrative participation, can contribute to a more democratic role of the Public Administration and, therefore, more dialogic and consolidator of the fundamental rights of citizens. Therefore, we highlight the importance of the administrative process and administrative participation as mechanisms for improving public policy and thus as a means of reducing administrative costs mediate the state

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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

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The search for a sustainable development is result of the exhaustion of the natural resources of the planet that demands globalizated politics with practical of compatible economic development with the protection of the quality of life for the future generations. This work presents a study on the thematic on the environmental liabilities in the organizations with focus in the industry of the oil and the production of oil in land in the state of Rio Grande do Norte. Some types of environmental liabilities are presented, as well as, some estimates techniques. Moreover, this work presents surveys of some variable that stimulate the organizations to implant technologies of reduction of the impacts in the environment as: the environmental legislation, costs, the main impacts of the production of oil in land. On the basis of the bibliographical research and in the identified variable, it was carried a case study with state and municipal technician that act in the sectors of fiscalization (IBAMA-RN and IDEMA-RN) with the objective to deepen the discussion regarding the impacts of the industry of the oil, the effectiveness of the current law, the performance of the institutions the federal level and how to prevent impacts in the environment. It was observed that the environmental liabilities are a little spread subject in the organizations, perhaps to be unknown and of few theoretical referencees at the national level, regarding to the evaluation techniques. At the same time, absentee in the national politics that conducts the oil exploration

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This work describes the experimental implementation of a shunt active power filter applied to a three-phase induction generator. The control strategy of active filter turned to the excitation control of the machine and to decrease the harmonics in the generator output current. Involved the implementation of a digital PWM switching, and was made a comparison of two techniques for obtaining the reference currents. The first technique is based on the synchronous dq reference method and the second on the theory of instantaneous power. The comparison is performed via simulation and experimental results. To obtain the experimental results, was mounted a bench trial and the control and communications needed were implemented using DSP - MS320F2812. The simulation results and experimental data proved the efficiency of the filter to apply, highlighting the technique of instantaneous power

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Conventional control strategies used in shunt active power filters (SAPF) employs real-time instantaneous harmonic detection schemes which is usually implements with digital filters. This increase the number of current sensors on the filter structure which results in high costs. Furthermore, these detection schemes introduce time delays which can deteriorate the harmonic compensation performance. Differently from the conventional control schemes, this paper proposes a non-standard control strategy which indirectly regulates the phase currents of the power mains. The reference currents of system are generated by the dc-link voltage controller and is based on the active power balance of SAPF system. The reference currents are aligned to the phase angle of the power mains voltage vector which is obtained by using a dq phase locked loop (PLL) system. The current control strategy is implemented by an adaptive pole placement control strategy integrated to a variable structure control scheme (VS¡APPC). In the VS¡APPC, the internal model principle (IMP) of reference currents is used for achieving the zero steady state tracking error of the power system currents. This forces the phase current of the system mains to be sinusoidal with low harmonics content. Moreover, the current controllers are implemented on the stationary reference frame to avoid transformations to the mains voltage vector reference coordinates. This proposed current control strategy enhance the performance of SAPF with fast transient response and robustness to parametric uncertainties. Experimental results are showing for determining the effectiveness of SAPF proposed control system

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Metal/ceramic interfaces using zirconia have dominated the industrial applications in the last decade, due to the high mechanical strength and fracture toughness of zirconia, especially at temperatures below 300 ºC. Also noteworthy is the good ionic conductivity in high temperatures of this component. In this work joining between ZrO2 Y-TZP and ZrO2 Mg-PSZ with austenitic stainless steel was studied. These joints were brazed at high-vacuum after mechanical metallization with Ti using filler alloys composed by Ag-Cu and Ag-Cu-Ni. The influence of the metallization, and the affinity between the different groups (ceramic / filler alloys) was evaluated, in order to achieve strong metal/ceramic joints. Evaluation of joints and interfaces, also the characterization of base materials was implemented using various techniques, such as: x-ray diffraction, leak test, three-point flexural test and scanning electron microscopy with chemical analysis. The microstructural analysis revealed physical and chemical bonds in the metal/ceramic interfaces, providing superior leak proof joints and stress cracking, in order to a good joint in all brazed samples. Precipitation zones and reaction layers with eutetic characteristics were observed between the steel and the filler metal

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PURPOSE: To examine the acute effects caused by three techniques for stretching the hamstrings muscle on the active concentric peak torque (PT), passive PT and electromyographic activity (EMG). METHODS: Sixty volunteers (mean ± SD age, 22.6 ± 3 years), height 1.64 ± 0.07m and body weight of 58 ± 8.6kg, were randomly allocated into 4 groups of 15 subjects: Control Group (CG) - 5 minutes at rest, Static Stretching Group (SG) - 2 x 30s; Hold-Relax Group (HRG) - 3 x 6s of isometric contraction of hamstrings interspersed by 10s of hamstrings stretching and agonist Hold-Relax Group (AHRG) - 3 x 6s of isometric contraction of the quadriceps interspersed by 10s of hamstrings stretching. Evaluation has been conducted preand post-intervention, which verified the active concentric PT, passive PT EMG activity of IT. The statistical inference was performed by testing intra and inter, significance level at 5%. RESULTS: After intervention, there was a reduction in passive PT on CG, accompanied by a reduction of EMG activity, and an increase in passive PT on SG and AHRG. There was no change in the active concentric PT, or change in EMG activity. CG showed an increase in angle of the PT active, while the other groups showed no change. CONCLUSION: The results suggest that the shortterm stretching: 1) causes acute increase in passive torque, since the muscle does not perform sub-maximal contraction, 2) does not change in electromyographic activity and active torque, ind ependent of the technique

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The professional profile of public administrators in Brazil is changing very rapidly in recent years, seeking to meet the principle of efficiency by public agencies at all levels. The admission of the permanent government employee under the Public Administration is by competition, however, commissioned positions are free appointment of managers, which allows effective participation of external experts according to their respective standards and norms. In this context, this dissertation seeks to understand the main characteristics of the profile of the occupants of commissioned positions in Direct Public Administration of the State of Rio Grande do Norte, noting the differences between those with functional link with the have nots. For this study, by data collection and content analysis, a mapping of the administrative structure of the Government of the State of Rio Grande do Norte was done, i.e., the organization of the Executive Branch, which is regulated by the Complementary Law no. 163/1999 and its amendments, which consists of 53 (fifty three) entities, these 29 (twenty nine) are agencies of the direct administration and the remaining 24 (twenty four) comprises the indirect administration. With the collected data, analysis on the number of commissioned positions of each organ of the State of Rio Grande do Norte and information on education, age, length of service, gender and functional link with the direct administration was carried out. Data were available from SEARH in June/2013, when they totaled 58,733 (fifty-eight thousand seven hundred thirty-three) servers, these 2.15% (two point fifteen percent) occupy commissioned positions, corresponding to 1,262 commissioned positions under the Direct Administration, below the national average of 4% (four percent). Of total commissioned positions 64.7% (sixty-four point seven percent) have no functional link with the direct administration, while only 35.3% (thirty -five point three percent) have functional link. It was noticed that there are no clear and specific criteria for the appointments of commissioned positions in the State. They occur freely, as provided in the State Constitution. Another conclusion is the importance of Public Administration define and improve their capacity, competence and efficiency in the delivery of public services. For that it is necessary to invest in their workforce composed of permanent employees and commissioned positions to define the appropriate professional profile

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O propósito deste trabalho é analisar as transformações sofridas pelo espaço urbano da cidade do Natal durante a gestão do prefeito Sylvio Piza Pedroza (1946-1950). Neste intuito, nos esforçamos em analisar em que sentido os discursos e as respectivas representações da cidade moderna foram responsáveis pela construção de novos espaços na capital do Rio Grande do Norte, espaços que por sua vez, foram utilizados para justificar duplamente a gestão Piza Pedroza, e o próprio prefeito enquanto exemplos de um momento de modernidade e progresso da cidade. No intuito de responder nosso objetivo, analisamos no decorrer da dissertação três elementos fundamentais para a construção dessa Natal moderna da gestão Piza Pedroza. Dentre eles destacamos as representações construídas pelos jornais natalenses, recifenses e fluminense; a imagem forjada e a relação de legitimação (a partir do espaço da cidade de Natal) possibilitada pela relação entre Câmara Cascudo e Sylvio Pedroza. Por último, analisamos o Arquivo Sylvio Pedroza (ASP), da Fundação José Augusto, percebendo esse suporte como um espaço de inscrição do sujeito e da cidade moderna. Nessa última etapa nos detivemos na apreciação das correspondências e nas fotografias do ASP, percebendo como essas fontes são fundamentais na elaboração e seleção das paisagens modernas da Natal da segunda metade da década de 1940

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

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Parkinson's disease (PD) is one of the most common neurodegenerative brain disorders and is characterized primarily by a progressive degeneration of dopaminergic neurons nigroestriatais. The main symptoms of this disease are motor alterations (bradykinesia, rigidity, tremor at rest), which can be highly disabling in advanced stages of the condition. However, there are symptomatic manifestations other than motor impairment, such as changes in cognition, mood and sensory systems. Animal models that attempt to mimic clinical features of PD have been used to understand the behavioral and neural mechanisms underlying neurophysiological disturbance of this disease. However, most models promote an intense and immediate motor impairment, consistent with advanced stages of the disease, invalidating these studies for the evaluation of its progressive nature. The administration of reserpine (a monoamine depletor) in rodents has been considered an animal model for studying PD. Recently we found that reserpine (in doses lower than those usually employed to produce the motor symptoms) promotes a memory deficit in an aversive discrimination task, without changing the motor activity. It was suggested that the administration of this drug in low doses can be useful for the study of memory deficits found in PD. Corroborating this data, in another study, acute subcutaneous administration of reserpine, while preserving motor function, led to changes in emotional context-related (but not neutral) memory tasks. The goal of this research was to study the cognitive and motor deficits in rats repeatedly treated with low doses of reserpine, as a possible model that simulates the progressive nature of the PD. For this purpose, 5-month-old male Wistar rats were submitted to a repeated treatment with vehicle or different doses of reserpine on alternate days. Cognitive and motor parameters and possible changes in neuronal function were evaluated during treatment. The main findings were: repeated administration of 0.1 mg / kg of reserpine in rats is able to induce the gradual appearance of motor signs compatible with progressive features found in patients with PD; an increase in striatal levels of oxidative stress and changes in the concentrations of glutamate in the striatum were observed five days after the end of treatment; in animals repeatedly-treated with 0. 1 mg/kg, cognitive deficits were observed only after the onset of motor symptoms, but not prior to the onset of these symptoms; 0.2 mg / kg reserpine repeated treatment has jeopardized the cognitive assessment due to the presence of severe motor deficits. Thus, we suggest that the protocol of treatment with reserpine used in this work is a viable alternative for studies of the progressive appearance of parkinsonian signs in rats, especially concerning motor symptoms. As for the cognitive symptoms, we suggest that more studies are needed, possibly using other behavioral models, and / or changing the treatment regimen

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As part of a broader project, Diversity and Distribution Patterns of Floristic and Faunistic composition of remnants of Potiguar s Atlantic Forest, as subsidies to conservation , that subsidizes a group of institutional research, This study aimed to evaluate the structure of the assemblage of lizards a remnant of the of the northern Atlantic Forest, identifying ecological factor (s) that contribute to the coexistence of sympatric species. Additionally, we studied the thermal ecology and thermoregulatory behavior of umbrophily and heliophily species live the Parque Estadual Mata da Pipa (PEMP), a remnant of Atlantic forest located in the Tibau do Sul municipality of, Rio Grande do Norte State, Brazil. It is one of the largest remnants of the Atlantic Forest and has an area of approximately 290 ha. The study was performed by four excursions to the field for 20 days each, when active search and pitfalls traps were used to record and colleted specimens in different habitats of the area. We recorded the presence of 19 species of lizards, of which seven are typical of forest areas, three are endemic Atlantic Forest, these two northern and one are new record for the Rio Grande do Norte. The use of resources, the results showed that phylogenetically related species do not always use a similar way the resources available; the feeding niche was the segregated component of the species that overlapped extensively in the use of space and vice versa. To examine the thermal ecology and thermoregulatory behavior of Kentropyx calcarata and Coleodactylus natalensis, we recorded the clocal temperature (Tc), oh the substrate (Ts) and of the air (Ta) to investigate what of these are the source of heat more important to the temperature s body of these lizards. Behavioral observations were conducted to analyze strategies to optimize the acquisition of heat. The air temperature explained most strongly to variation in body temperature of K. calcarata, while the temperature of the substrate to C. natalensis. As for the behavioral observations, they confirmed that K. calcarata is an active thermoregulatory; C. natalensis is a passive thermoregulatory.

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The state has changed over time in order to meet a society with increasingly stringent demands. Techniques of private means begin to be employed in an attempt to overcome the dysfunctions entrenched bureaucracy, making the machine faster. By federal law by the People Management Skills was established as a reference for the administration of Human Resources of the public sector in an attempt to develop professionally servers, based mainly on the three pillars of the model: the knowledge, skills and attitudes. This thesis aims at understanding, in the view of employees, the perceived impacts on the organizational changes occurring in the Department of Administration and Human Resources of the State of Rio Grande do Norte in order to implement a People Management Skills-based. It is a simple case study, characterized by the research during a certain period of time, collecting data in a real environment of an organization, in this case SEARH/RN. The procedures used in collecting data were the literature review, documental research and field research. We used a qualitative approach with exploratory and descriptive approach. Every reform was implemented in the institution and reported from there analyzed the impacts observed by the servers. As a result we observed a considerable advance in institutional activities, mainly relating to physical structure / organizational and human resource policies, with minor advances on labor policies, in much the result of the guiding focus of the reform on SEARH/RN. The impacts in total were more positive than negative and direct paths to improvement in public organizations. Making a general analysis of the modernization program implemented in SEARH/RN, we can conclude that there was a distinct change in all dimensions studied, mostly pointing out positive aspects, and contrary to the opinion of some authors, who claim to be very difficult to implement reforms in public organizations, since they are highly institutionalized environments. What was found was a big organization, with gaps and weaknesses, but with a much larger number of hits and recognition from institutional actors

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Cet article traite de la possibilité de proposer le Trésor à la justice pour annuler une décision administrative définitive sur les questions fiscales. Il s'agit d'un sujet qui s'oppose au principe de la vérité matérielle - qui doit prévaloir en cas d'impôt - avec une certitude morale représentée par la chose jugée administrative. Commence par le processus administratif d'impôt comme une garantie constitutionnelle du contribuable, insérée dans le panorama d une compétence adoptée dans la législation brésilienne en tant que pilier de l'Etat de droit démocratique. Met l'accent sur la position du Trésor avant l'autorité de la chose jugée administrative, ce qui démontre la fragilité de La décision finale sur les questions fiscales. Décrit les effets de la révision (ou de l'annulation) dês actes administratifs, en particulier la libération de l'impôt et de la décision administrative qui vise à le confirmer. Enfin, nous discuterons de la composition et la légitimité du contentieux administratif, en conclusion, avec le soutien de la prévalence d'un fait important dans le cãs d'impôt, est non seulement possible, mais le Trésor devrait examiner leurs propres actions si nécessaire