21 resultados para Imposto de renda, Brasil.
Resumo:
From the second half of the twentieth century the state bega n to use exaction beyond your fiscalist character, also as a means of alignment deformities economic and social balance, influencing in different directions, according to economic, social and political policy. It is what is usually called the extrafiscalit y. It is in light of this phenomenon and the constitutional perspective, the present work aims to analyze item IV of article. 8 of Law n. 6.967/96, regulatory Property Tax Vehicle Automotive (property taxes) in the State of Rio Grande do Norte, in view of its possible incompatibility with the principles of the Basic Statute and with international guidelines for protection of the environment The problem of this research is Seated in art. 225 of the Constitution, which provides that everyone has the right to an ecologically balanced environment. From the reading of this standard, extracted it is the responsibility of the state protecting the environment, which requires the adoption of suitable actions to that end. However, we look to state law cited follows th e constitutional path, since it exempts the collection of property taxes automotive vehicles with over 10 years of manufacturing, which could encourage the conservation of a fleet of old vehicles, mostly more polluting and harmful to the environment and hu man health. Would the state legislature oblivious to the constitutional principles and the global trend of environmental preservation? Thus questions whether such an incentive for more polluting vehicles, emitting more gases in the atmosphere. Moreover, th e international community is already moving through important conventions in an attempt to minimize and control global warming and climate change. Predicting the theme in CF/88 demonstrates that the country is no stranger to the issue. Thus, the work is a retelling of Law No. 6.967/96 order to check whether it is compatible with the existing system. The methodology consists of a documentary, deductive, dialectical literature. At the end of the survey, it was found that provide a tax benefit to these vehicle s is encouraged to maintain them in circulation and contribute to the increase in air and noise pollution, in addition to the traffic problems generated. Thus, this potiguar anything standard can be expressed extrafiscality because the medium and long term there is encouragement and worsening environmental problem. Despite the ability to pay clause, but this remission is an affront to legally protected interests. Thus, this device goes in reverse order compared to the values of the legal system and in relat ion to sustainable development. Modern Tax Law should be used as a tool to achieve the purposes collimated by the State, and not otherwise. It was noticed that the vast majority of Brazilian states does not follow this rule, including Mato Grosso and Minas Gerais have no such exemption. Therefore, the RN State does not constitute a model for sustainable public policies, nor example of environmental protection by state law.
Resumo:
Artisanal fishing is one of the important economic activities of Rio Grande do Norte (RN), becoming the main form of survival and income for many families. The southern coast of RN has strong fishing tradition, both in exploitation of fish as in the collection of mollusks on the banks of Guaraíra Lagoon (APA Bonfim-Guaraíra). In recent years, fishing communities have become more vulnerable to outside influences, since the socio-economic and environmental changes are exposed. These changes require adjustments to the fishermen to different environmental conditions, as the social and natural systems are driven by reorganization and upgrading processes. The living conditions in fishing communities are objective and necessary in different ways, according to a selection that is cultural, so adaptable. This study has the general objective to analyze the main environmental changes in fishing communities, based on the understanding of fishermen and mollusk fisherwomen about this problem. The specific objectives searched to: describe the socioeconomic profile, prospects and difficulties of fishermen and mollusk fisherwomen; investigate the major social and environmental changes in the fishing communities of Patané and Camocim (Arez/RN). The methodology was qualitative-quantitative with the techniques of observation in the field and open and semistructured interviews applied to representatives of Cologne fishing, fishermen and mollusk fisherwomen. Between the months of January to July 2014 were applied semistructured interviews with 41 interlocutors in Patané and 23 of Camocim; totaling 64 people. The results indicated that the interlocutors are aged 40 to 60 years; have only completed elementary school level; are married and have children; survive on less than a minimum wage income and they are not receiving employment insurance. The case study also revealed that the socioeconomic and environmental problems reflected in changes in reproduction, organization and social division of labor, which generates adaptive changes of families to external influences, resulting directly from other economic activities and market pressure and indirectly from tourism. Therefore, adaptations to changes scenario presented as favorable to economic aspects and unfavorable to the social and environmental aspects. In short, the fishery develops on technical, bureaucratic and financial obstacles, in the everyday needs of men and women is the determining factor in willingness to continue exercising fishing and shell fishing on Guaraíra Lagoon, space representing relations social, practices and customs transmitted in the course of local history through social memory of the oldest to the youngest.
Resumo:
This work has as object the elaboration of social environmental indicator of disaster risk that are present in precarious areas of human occupation, related to intense environmental dynamic from the perspective of the studies about the subject in Geography. The District of Mãe Luiza in Natal, capital city of Rio Grande do Norte, was defined as the study area. The place was chosen because it presents –historically- several vulnerability conditions and exposure to disaster risk. After a local social environmental description, two indexes were elaborated: the Social Vulnerability Index (SVI or IVS in Portuguese), based on 17 (seventeen) variables arranged on a questionnaire addressed to the population nucleus of the district, on regular grid (systematic sampling), classified into 5 (five) levels of SV from the weighted average; and the Physical and Natural Exposure to the Mass Movements Index (EMMI or IEMM in Portuguese) which had 16 (sixteen) variables that feature conditions of exposure to the mass movements in the district with classified levels from the weighted average of 1 (one) to 5 (five). The relationship between these two results, specialized in the district map, produced the Social Environmental Vulnerability Index (SEVI or IVSA in Portuguese) of Mãe Luiza, also classified into 5 (five) levels, following the Boolean logic correlation for cartographic overlay with use of computer software ArcGIS v.9.3, being named as: Very Low; low; average; high; and Very High Environmental Vulnerability in District. The study is based on the methodology proposed by Guerra et al (2009) for EMMI and by Almeida (2010) for SVI. They were modified and adapted according to the local reality, producing a new methodology in this study area. It was concluded that the neighborhood has most of its area with High and Very High Socio-environmental vulnerability to disasters, defined seven (7) critical areas, with Very High IVSA, and hazards associated with mass movements or flooding. In the end, the main issues that were found, such as generating elements for proposing mitigation measures and/or the proposed interventions were enumerated, related to structural order of vulnerability factors: how low constructive pattern of households; poor urban drainage; Real Estate forsaken in landslide routes; infrastructure ready access roads and slope containment. And social: as a lack of education about environmental risk; income and education of residents; presence of persons with limited mobility and/or those with special needs. This reality highlights the need for urgent action applied to the resolution and/or reduction of these problems, which is focusing the end of this work.
Resumo:
Chronic non-communicable diseases represent a major public health problem, requiring more effective investigation and control by government agencies. The aim of this study was to correlate the mortality rate for oral cancer in Brazilian State capitals from 1998 to 2002 with socioeconomic factors collected in the 2000 census, using an ecological study design. Data were obtained from the Mortality Information System from 1998 to 2002. Social factors were taken from the Brazilian Human Development Atlases. After data collection, statistical analysis was performed using Pearson's correlation index. The findings included positive and significant correlations among the socioeconomic indicators (Municipal Human Development Index - MHDI, MHDI-income, MHDI-education, MHDI-life expectancy, and per capita income), and negative and significant correlations with the socioeconomic indicators Gini Index and infant mortality. Despite the study’s limitations and probable underreporting in less developed State capitals, the study found significant statistic correlations between the selected socioeconomic indicators and the oral cancer mortality rate___________________________RESUMO As doenças crônico-degenerativas representam um grande problema de saúde pública, necessitando de levantamento e controle mais efetivos destas enfermidades por parte dos órgãos públicos. O objetivo deste estudo foi correlacionar os índices de mortalidade por câncer oral nas capitais do Brasil no período de 1998 a 2002 com indicadores sócio-econômicos do Censo Demográfico de 2000 , por meio de um estudo do tipo ecológico. Os dados foram extraídos do Sistema de Informação de Mortalidade (Ministério da Saúde/DATASUS), para os anos de 1998-2002. Os indicadores sócio-econômicos foram obtidos a partir do Atlas do Desenvolvimento Humano no Brasil. Após coleta dos dados, a análise estatística foi realizada usando-se o índice de correlação de Pearson. Observaram-se corre- lações positivas e significativas entre os indicadores sócio-econômicos (Índice de Desenvolvimento HumanoMunicipal – IDH-M, IDH-M renda, IDH-M educação, IDH-M longevidade e renda per capita), e correlação negativa e significante para os indicadores sócio-econômicos índice de Gini e mortalidade infantil. Apesar das limitações do estudo e da provável problemática de sub-registros nas capitais menos desenvolvidas, o presente trabalho encontrou correlações estatisticamente significantes entre os indicadores sócio-econômicos selecionados e o índice de mortalidade por câncer oral
Resumo:
This paper comprises an investigation on the influence of the variable family backgrounds (father school level, mother school level and family income) over the pupil s performance in admissions examination (entrance test or PROITEC) at Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte (IFRN). From that point of view, the main goal of this research is to analyze the influence of the family background as a determiner of the pupil´s performance in the access to Technical and Professional education at IFRN. Secondary data were used from two databases (entrance test and PROITEC) adding up to 19.226 observations to the vacancies offered in the year of 2013. Aiming at achieving the proposed goal, a conceptual model composed of three hypothesis was developed. The results were presented in four stages: stage I presentation of the descriptive statistical results of the two databases; stage II separation of the campi in clusters; stage III analysis of multiple regressions; stage IV analysis of the logistics regressions. Two statistical tests were used to validate the hypothesis: T-test and Wald test. Hypothesis 1 and 2 were confirmed and H3 was refused. The results presented favorable causal connections to the family income and the father school level variables (with bigger effect for fathers with a higher education degree). The mother school level variable did not provide statistical significance for this research. Based on this result, after this work, this institution is to develop a strategic plan to assist in the success rate of students preparing diagnoses in order to diminish the effects of the variables that impacted negatively
Resumo:
Since centuries ago, the Asians use seaweed as an important source of feeding and are their greatest world-wide consumers. The migration of these peoples for other countries, made the demand for seaweed to increase. This increasing demand prompted an industry with annual values of around US$ 6 billion. The algal biomass used for the industry is collected in natural reservoirs or cultivated. The market necessity for products of the seaweed base promotes an unsustainable exploration of the natural banks, compromising its associated biological balance. In this context, seaweed culture appears as a viable alternative to prevent the depletion of these natural supplies. Geographic Information Systems (GIS) provide space and produce information that can facilitate the evaluation of important physical and socio-economic characteristics for the planning of seaweed culture. This objective of this study is to identify potential coastal areas for seaweed culture in the state of Rio Grande do Norte, from the integration of social-environmental data in the SIG. In order to achieve this objective, a geo-referred database composed of geographical maps, nautical maps and orbital digital images was assembled; and a bank of attributes including physical and oceanographical variables (winds, chains, bathymetry, operational distance from the culture) and social and environmental factors (main income, experience with seaweed harvesting, demographic density, proximity of the sheltered coast and distance of the banks) was produced. In the modeling of the data, the integration of the space database with the bank of attributes for the attainment of the map of potentiality of seaweed culture was carried out. Of a total of 2,011 ha analyzed by the GIS for the culture of seaweed, around 34% or 682 ha were indicated as high potential, 55% or 1,101 ha as medium potential, and 11% or 228 ha as low potential. The good indices of potentiality obtained in the localities studied demonstrate that there are adequate conditions for the installation of seaweed culture in the state of Rio Grande do Norte