Tributação, finanças públicas e política fiscal: uma análise sob a óptica do direito e economia

In the Brazilian legal scenario, the study of taxation has traditionally been restricted to positivist analysis, concerned with investigating the formal aspects of the tax legal rule. Despite its relevance to the formation of the national doctrine of tax, such formalist tradition limits the discipline, separating it from reality and the socioeconomic context in which the Tax Law is inserted. Thus, the proposal of the dissertation is to examine the fundamentals and nature of taxation and tax legal rules from the perspective of Law and Economics (Economic Analysis of Law). For this purpose, the work initially reconnects the Tax Law and Science of Finance (or Public Finance) and Fiscal Policy, undertaking not only a legal analysis, but also economic and financial analysis of the theme. The Economics of Public Sector (or Modern Public Finance) will contribute to the research through topics such as market failures and economic theory of taxation, which are essential to an economic approach to Tax Law. The core of the work lies in the application of Law and Economics instruments in the study of taxation, analyzing the effects of tax rules on the economic system. Accordingly, the dissertation examines the fundamental assumptions that make up the Economic Analysis of Law (as the concept of economic efficiency and its relation to equity), relating them to the tax phenomenon. Due to the nature of the Brazilian legal system, any worth investigation or approach, including Law and Economics, could not pass off the Constitution. Thus, the constitutional rules will serve as a limit and a prerequisite for the application of Law and Economics on taxation, particularly the rules related to property rights, freedom, equality and legal certainty. The relationship between taxation and market failures receives prominent role, particularly due to its importance to the Law and Economics, as well as to the role that taxation plays in the correction of these failures. In addition to performing a review of taxation under the approach of Economic Analysis of Law, the research also investigates the reality of Brazilian tax system, applying the concepts developed in relevant cases and issues to the national scene, such as the relationship between taxation and development, the compliance costs of taxation, the tax evasion and the tax enforcement procedure. Given the above, it is intended to lay the groundwork for a general theory of Economic Analysis of Tax Law, contextualizing it with the Brazilian tax system

O impacto do pagamento da participação sobre a produção de petróleo e gás natural sobre a renda familiar e a propriedade no Município de Governador Dix-Sept Rosado no período de 1998 a 2004

This scientific study deals about the oil and natural gas production participation payment impact in the county of Governador Dix-sept Rosado, Rio Grande do Norte, between 1998 to 2004, applied to family income and property. To do so, this analysis focus on the ricardian´s theory exposition which merges from the concept of the mineral income, in concern to the legal establishment of royalties. This paper also shows the world evolution oil exploration, inserting Brazil in this scene as a oil and natural gas producter. It identifies the productive site of oil and natural gas in Rio Grande do Norte as the Potiguar Oil Area, characterizing its components in the demographic, physical and social aspects, to reflect in the focus point of observation which is the Governador Dix-sept Rosado county. The participation payment on oil and natural gas is demonstrated in a qualitative analysis both in Brazil as in Rio Grande do Norte. The payments given to the land owners in this federative unity are shown in the period of analysis of this essay. The study tells, based in a field research, the benefaction impact of the payment to the land owners over the income and property. The family income were highly impacted, causing economic social classes change to some land owners. The property had less or none impact. It was found negative externalities as the income utilization to other county uses, not causing a multiplier effect in the studied county. The fact of the not utilization of the properties on productive investments in order to supply the finite characteristic of oil and this source of royalties, contradicts one of the reasons of its establishment which is the payment for its productive exhaustion of a land resource

Consumo familiar: efeitos da valorização do salário mínimo nas decisões de gasto das famílias brasileiras, nordestinas e potiguares, no período de 1995 a 2011

This research objectify to analyze the effects of minimum wage recovery in the household consumption in the Brazil, northeastern region of the Brazil and the state of the Rio Grande do Norte, in the period of 1995 to 2011. This is because the search for the strengthening of the internal market, via incentive policies to private demand has assumed prominence in the Government agenda. Thus, under the justification of the fierce debate about the effectiveness of countercyclical policies of Brazil, in view of the recent economic crisis, aims to: 1) retake the theoretical debate and, to a certain extent, the evolution of the theory of household consumption, as well as some conclusions about their connection with the minimum wage; 2) to describe the experiences and the effects of this legislation in economic history, with emphasis on the Brazilian case; 3) to present some of the available statistics to research bases, with attention to the specifics of each and the empirical results found for consumption in Brazil; 4) to estimate the effects of minimum wage variation in household consumption in Brazil (BR), northeast (NE) and Rio Grande do Norte (RN). From this, in order to quantify this relationship, makes inferences from the effects of the wage bill and the minimum wage on consumption, in quarterly series (with ad hoc adjustment from the "weights" of each quarter), from classic model of multiple linear regression. The hypothesis is that released: increments in income, derived from the policy of minimum wage recovery will influence directly the household consumption. However, when comparing the results between the units analyzed, the expressiveness of the northeastern families of Brazil and Rio Grande do Norte families front national dynamics with income linked to this floor, drives most significant impacts spending decisions in NE and RN, thus reducing regional disparities in the consumer. The results indicate contrary evidence, because while for the BR a unitary variation in minimum wage increases the consumption in units monetary 1.28, to the NE and RN these parameters are respectively 1.05 and 1.09

Economia do petróleo e desenvolvimento: estudo exploratório sobre as perspectivas do pré-sal brasileiro

A pesquisa analisa as possibilidades abertas pela exploração de petróleo na camada pré-sal, avaliando de que maneira a expansão do setor petrolífero poderá acelerar o crescimento econômico brasileiro e contribuir para novas estratégias de desenvolvimento. A hipótese inicial é que o Brasil enfrenta uma restrição estrutural de balanço de pagamentos, que poderá ser amenizada pela diminuição das importações de petróleo e derivados e pelo aumento do valor exportado no setor. Para avaliá-la são resgatados aspectos históricos e geopolíticos relacionados ao petróleo, assim como são tratadas as características microeconômicas dos recursos naturais não renováveis. Também se consideram questões de ordem macroeconômica, como a especialização produtiva da economia brasileira e sua inserção no comércio internacional, discutindo como o desenvolvimento da indústria petrolífera poderá afetá-las. Para tanto, a investigação fundamenta-se na teoria estruturalista e nos modelos de crescimento com ênfase na restrição externa. O trabalho examina ainda os casos da Rússia, Venezuela e México para avaliar a experiência de países exportadores de petróleo. Como contribuição, um modelo de crescimento é utilizado para realizar simulações acerca do Brasil, cobrindo o período 2013-2020 com a formulação de três cenários. A partir dos resultados discute-se que a necessidade de consecução das metas fiscal e de inflação pode desencadear políticas restritivas que limitam a utilização da folga fiscal e externa, oriundas do pré-sal, para induzir o crescimento. Conclui-se que um círculo virtuoso de desenvolvimento com mudança estrutural depende não apenas da modernização produtiva, mas também, e principalmente, da evolução político-institucional do país

Fonte de energia alternativa: um estudo sobre a percepção ambiental, social e econômica do biodiesel com docentes do Centro de Tecnologia do gás da cidade de Natal RN

Meaning fuel and renewal energy source s derivative additives, the term biodiesel exists in Brazil since 1980, when it was signed its first patent by Expedito Parente. Since then, its importance has grown gradually due to the worsening of the ambient problems, since its use has became a highly promising alternative to the pollution decrease, as in the carbon dioxide issue as with the smoke and sulfur oxide. In Brazil, it was created the National Program of Production, whose objective is to insert the new product in the country s energy matrix, strengthening the economy and creating new employment opportunities, being an important product to the national energetic independence, since Brazil still imports diesel to its domestic consumption. This study aims to identify the ambient, social and economic perception of the teachers from the Technology Center of Natal city (CTGÁS-RN) to the biodiesel. For that, it was used a questionnaire closed questions, organized in the likart scale, directed to the tree spheres of the research analysis, the biodiesel and its social, ambient and economic nuances, totaling 31 questionnaires full answered. In its objectives, the research was descriptive and in its approach it was qualitative. To the data analysis it was used statistical tools (Statistic software, 6.1 version and Microsoft Excel 2003). The research revealed the predominance of the ambient aspect in the sight of the teachers, followed by the social ones. The economic factors represent a minor percentage in the analysis when compared to other

Terceirização em tecnologia da informação sob os aspectos de estratégia, tomada de decisão e análise de investimentos :estudo de múltiplos casos em três organizações franqueadas da Coca-Cola do Brasil

Desde a criação da tecnologia e do seu uso pelas empresas, a relação custo e benefício nem sempre foi bem elucidada tanto para os responsáveis pela área de tecnologia quanto para a alta direção. Mas, apesar disto, cada vez mais as organizações investem maciçamente em tecnologia, esperando que esta seja a solução para diversos problemas. Por isto, esta questão tem se tornado crucial para o processo de tomada de decisões, visto que investimentos nesta área costumam ser dispendiosos e, na atual conjuntura, estas análises precisam ser extremamente criteriosas para que se miniminizem as possibilidades de insucesso dos projetos, principalmente numa economia estabilizada e de concorrência acirrada. Uma das alternativas que as empresas têm buscado para atingir o sucesso e correr menos riscos é a terceirização da área de TI. Partindo desta visão, a presente dissertação tem por objetivo realizar uma investigação sobre a terceirização dos serviços de TI em todos os seus aspectos, isto é, desde a sua motivação, serviços efetivamente terceirizados, vantagens, desvantagens e possíveis obstáculos, a visão do alinhamento estratégico da TI, os processos de gestão de contratos e formas de controle e, por fim, tendências futuras. Trata-se de uma pesquisa de múltiplos casos, envolvendo franquias do Sistema Coca-Cola no Brasil. O estudo apresenta uma pesquisa bibliográfica sobre o processo de tomada de decisão empresarial, a análise de investimentos, a gestão e a terceirização da TI, o que permitem definir as dimensões de análise da pesquisa. Na pesquisa de campo foram entrevistados os gerentes da área de TI, nas cidades de Brasília-DF, Goiânia-GO e Ribeirão Preto-SP. A pesquisa de campo permitiu identificar como as mesmas avaliam seus investimentos em TI, como esta área é gerenciada, o que as levou a optar pela terceirização e como os processos terceirizados afetam a organização. Por se tratar de uma pesquisa qualitativa, optou-se por analisar comparativamente as três organizações. Com a realização deste estudo, obtiveram-se, como principais resultados, que as organizações estão utilizando a terceirização em TI para focar no negócio principal e, mesmo encontrando diversas desvantagens, inclusive com relação a custos, acreditam que os benefícios justificam. Ainda identificaram-se alguns obstáculos internos para a terceirização, principalmente quanto ao receio de se perder a inteligência do negócio. O acompanhamento dessas atividades terceirizadas é realizado pela equipe interna e por critérios estruturados, onde se verificam os níveis de serviço

Estudos dos aspectos qualitativos e quantitativos da água e do sedimento no baixo curso do Rio Pitimbu (RN)

Urban growth of metropolitan areas has produced impacts of considerable importance on environment and water resources. Such impacts are in general associated with human activities, such as basin area uncontrolled development. In this context, Pitimbu river watershed, located at Natal metropolitan area, has been affected by uncontrolled development caused by urban expansion. Indeed, such effects have been reflected on water quantity and quality, which may produce social consequences. Pitimbu river is an important water supplier for human consumption, actually supplying a 2600 m3/h water discharge. This study aims to analyze the qualitative and quantitative aspects of water and sediment on Pitimbu river lowland portion. For this purpose, physical-chemical water properties were analyzed, and sediment macro invertebrates benthonic were monitored in two cross sections in a period between November 8th, 2007 and October 3rd, 2008. Monitoring methodology consisted of water and sediment sampling for laboratory analysis. Water quality analysis included Dissolved Oxygen, Oxygen Biochemical Demand, Nitrate, pH and Alkalinity, Suspended and Total Solids. The analysis of heavy metals in the sediment included Cadmium, Cobalt, Copper, Chrome, Silver and Nickel. Dry season water discharge data were measured and used to adjust recession function parameters, whose values reveal quick recession and strong river-aquifer unconfined interaction. Water quality analysis revealed the absence of degradation by organic composites. However, DO and BOD levels indicate that more consistent results could be provided if sampling time interval were reduced. Biomonitoring showed signs of aquatic ecosystem degradation by the absence of sensitive and abundance of resistant benthic organisms. Obtained results demonstrate the urgent need of effective management measures to provide environmental protection. The increase of environmental degradation will certainly make impracticable the use of water for human consumption

Análise de fatores clínico-demográficos, psicológicos, hormonais e genéticos na síndrome da ardência bucal e ardor bucal secundário

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

A apreciação musical infantil: aspectos da constituição da infância contemporânea no discurso de crianças do Ensino Fundamental

Music can be found in peculiar historical and social context with distinct functions, such as religious rituals, ethic-esthetic education of subjects, therapeutic elements, critic and maintenance of established patterns, among others. Considered as language, music acts on dialogue dimensions of the body, the senses, the affectionate-cognitive and of social interactions. Their uses reveal the social forces that cross the culture and constitution of subjectivities. The attribution of senses by the subjects to musical production reveals the cultural voices in dialogue, that circumscribe determined social places to them. Our aim in this work is to investigate the child musical appreciation, with children about 7 to 9 years old, and, by attributing uses and senses to music, unveil the voices that settle the places intended and assumed by infancy in contemporaneity The child constructs its musical appreciation through cultural access and mediation, possible by circulation in several socializing groups like family, school, church, infant groups, community groups and, more recently, publicity and media These last two spheres, enabled by the development of the technological means of communication, contributed to the dissemination of the set of consume ideas and for the emergence of the cultural industry, characteristic of the capitalistic production way in its present configuration. They develop new possibilities of perception of the world, in which the limits between childhood and adulthood are not anymore the same that have been established in previous centuries. So, the child musical appreciation is constituted by homogeneity regarding the senses built and disseminated by cultural industry and by the logical merchandizing, and singularities, associated to the construction of senses in interaction with global, local, and multiple contexts, through which the subject circulates and constitutes himself polyphonically

O consumo de álcool entre os adolescentes estudantes de escolar privadas católicas de Natal-RN

This study has an object the understanding of the alcohol phenomenon consumption that occurs among teenagers. It is adopted as research locus catholic private schools of Natal - RN, which receive pupils proceeding from the social groups pertaining to the classes taken from Natal private schools. The researched public corresponds to 87 teenagers, who had answered to a mixing questionnaire, with open and closed questions. The research uses as a procedure the intentional election, which for the access easinesses privileges subjects who, at the moment of the research accomplishment, reveal to be in condition to participate of it. The study presents quantitative and qualitative character. It presents the following objectives: 1-Identify in which circumstances the teenagers make alcoholic beverage use; 2 -To identify the knowledge that the teenagers have on the alcohol effects; 3 -To identify the performance role of the school institution on the prevention of alcohol use by teenagers. The analysis method used corresponds to the one called answers interpretation method. Regards to the theoretical-methodological support, the Social Control Theory and the Symbolic Interactionism Theory are adopted as referential. Its contained chapters are organized in the following way: The first chapter approaches the situation of drugs adolescent consumption in general and the social confrontation of this situation. The second chapter presents sociocultural aspects of the alcohol consumption and the description of some of the researched public characteristics. The third chapter emphasizes the school and its performance next to the teenagers and the society in general, towards the prevention and combat of the alcohol use, as well as of other drugs

O papel da tecnologia cênica e seus desdobramentos para uma economia da produção cultural no nordeste

O papel da tecnologia na produção contemporânea em artes cênicas vem influenciando profundamente as formas de recepção e produção de Teatro, Dança, espetáculos de Circo, shows musicais, entre outras manifestações espetaculares organizadas. Sua aplicação se estende amplamente a outras áreas que necessitam enfatizar o caráter cênico de seus processos de fruição como é o caso dos museus, feiras de ciências, exibições e mostras em artes visuais e o aparato tecnológico de luz, som e configuração espacial usados para estes fins. Neste sentido, o desenvolvimento deste tipo de tecnologia vem gerando e alimentando cadeias produtivas que movimentam uma economia da produção cultural e criam uma rede de relações articuladas em diferentes níveis de atuação, envolvendo produtores de equipamento, fornecedores, lighting designers, cenógrafos, profissionais de sonorização, arquitetos, técnicos de montagem e operação, instituições ensino especializadas, associações de área, entre outros. O foco deste trabalho se concentra em demonstrar como a análise de demandas de tecnologia cênica articuladas pelos sistemas de produção cultural, em particular na região Nordeste do Brasil, possibilitam compreender modelos de organização em curso, contribuindo para o desenvolvimento de uma reflexão multidisciplinar acerca dos processos de produção artística de natureza cênica e como esta produção é afetada pelos limites e possibilidades dos aspectos que caracterizam uma economia destas produções

Métricas de sistemas de middleware orientado a aspectos e Aplicação em um sistema de monitoramento de Poços de Petróleo

Nowadays, there are many aspect-oriented middleware implementations that take advantage of the modularity provided by the aspect oriented paradigm. Although the works always present an assessment of the middleware according to some quality attribute, there is not a specific set of metrics to assess them in a comprehensive way, following various quality attributes. This work aims to propose a suite of metrics for the assessment of aspect-oriented middleware systems at different development stages: design, refactoring, implementation and runtime. The work presents the metrics and how they are applied at each development stage. The suite is composed of metrics associated to static properties (modularity, maintainability, reusability, exibility, complexity, stability, and size) and dynamic properties (performance and memory consumption). Such metrics are based on existing assessment approaches of object-oriented and aspect-oriented systems. The proposed metrics are used in the context of OiL (Orb in Lua), a middleware based on CORBA and implemented in Lua, and AO-OiL, the refactoring of OIL that follows a reference architecture for aspect-oriented middleware systems. The case study performed in OiL and AO-OiL is a system for monitoring of oil wells. This work also presents the CoMeTA-Lua tool to automate the collection of coupling and size metrics in Lua source code

O Circuito inferior da economia urbana em Mossoró: a dinâmica do comércio ambulante

This study was based on the analysis and understanding of the dynamics of the lower circuit of the economy and the size of the street trading in the city of Mossoro (RN). The operationalization of the theory of the two circuits of the urban economy, based on Santos (2008a) was essential to understand the street trading as part of the entire city of Mossoro. It was given emphasis on the study of the lower circuit of the economy and its coverage in the street trading in the commercial center of the city, specifically in street trading in Coronel Gurgel. The dynamics of that street reveals the different ways that the territory is used simultaneously by different social actors as pedestrians, consumers, business owners, and especially by street vendors. These vendors occupy the spaces along the streets of the city commercial center, placing their tents or stalls, especially on sidewalks, excellent strategic locations for the marketing of their products, due to the large influx of people seeking goods and services nearby. As methodological and technical procedures for gathering primary data, we opted for the use of questionnaires and interviews, with many users of the lower circuit, both consumers and vendors. The analysis of these questionnaires, along with the theoretical background, has revealed that there are several social and political conflicts related to the use of public spaces, such as sidewalks and flowerbeds, in the city commercial center, and that these conflicts are increasingly demonstrating that vendors need a space endowed with infrastructure to conduct their activities. The lack of efficiency of the government, as well as the slowness of their actions to organize a space that is able to properly fit salespersons, constitutes one of the main problems faced by these small traders who have limited financial resources and materials to get their activities through in the globalized world. At the same time, this study revealed the importance of these agents, as the last link of the urban economy, in the distribution of various consumer goods, enabling the satisfaction of some needs of the population, especially the poorer people