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

Sobre a ação do docente: os sentidos dados ao planejamento e formação continuada por professores de uma escola pública municipal de Natal

Este trabajo tiene como objetivo comprender los sentidos dados a la relación entre el planeamiento y el proceso de formación continuada por profesores de una escuela pública municipal de la ciudad de Natal (RN). La conjetura guía es la percepción de que los profesores parecen no concebir el planeamiento escolar como espacio de formación colectiva y continuada. Así, esta conjetura es motivo de reflexión a medida que el planeamiento puede ser visto como un proceso cargado por tensiones y conflictos estructurales reprimidos en la escuela. Nuestro principio teórico metodológico es una interpretación de múltiples referencias que parte de conceptos en diferentes modelos de análisis en la comprensión de una realidad en que diferenciadas dimensiones están entremezcladas. Adoptamos como metodología de investigación la Entrevista Comprensiva, en que el objeto de la investigación se construye por medio de la elaboración teórica de las hipótesis surgidas en el campo de la investigación. El investigador busca dominar y personaliza los instrumentos y teoría a un proyecto concreto de investigación, cuya imagen más cercana es lo que se denomina de artesanía intelectual . En el proceso de construcción comprendemos la necesidad de entender el registro de un saber social incorporado por los individuos a su historicidad, a sus orientaciones y definiciones de su acción en relación al conjunto de la sociedad. En este sentido, los profesores entrevistados comentan su entendimiento revelando sentidos sobre cómo hacer efectivo un planeamiento que atienda las realidades del cotidiano de los alumnos. Observamos en nuestros análisis que parte del grupo de profesores tiene consciencia de hacer del planeamiento como base del trabajo docente no apenas dirigido al aspecto práctico elaboración y ejecución -, sino relacionado a un proceso de otros aspectos simultáneos como la reflexión acción-reflexión sobre la acción. De este modo, existe la posibilidad de mejorar el planeamiento transformándolo en más dinámico y participativo a través de los proyectos de trabajo como alternativa de enseñanza y de acercar la práctica pedagógica a la realidad de los alumnos, por ese motivo el planeamiento diario es de fundamental relevancia, ya que el espacio escolar es complejo y dinámico. Sin embargo, percibimos que existe incomprensión del planeamiento como espacio de formación continuada en la escuela en consecuencia de prácticas sin reflexión, y por eso, el proceso de planeamiento tiende a ser visto apenas como técnico y no un proceso político que apunta hacia la acción reflexiva. Por estas razones surgen tensiones externas e internas, unidas a las incertidumbres del trabajo docente en el cotidiano escolar, asociada a los sentimientos antagónicos que pueden ser elementos que dificultan y limitan el trabajo profesional de los docentes, llevándolos a la improvisación. Los profesores sugieren la construcción de la propuesta pedagógica dirigida a la formación continuada, coligada a la introducción de una práctica reflexiva que considere a la colectividad, siendo incluidas la autonomía, la flexibilidad y la abertura del planeamiento, y resaltan la actuación mediadora del coordinador pedagógico como de fundamental importancia para fortalecer el trabajo colectivo en la escuela y de enfatizar practicas reflexivas

A função mediadora do planejamento na aula de leitura de textos literários

This dissertation sutdies the mediative function in the planning of literary text reading classes of Portuguese. Its main central focus proposes that planning favors the pedagogical reading work of literary texts in the teaching of Portuguese, for they are regarded as one of the mediative elements the teaching-learning process. It also allows for its subjects to rethink the practice, theorizing it. As a theoretical basis the studies on participative planning are used, especially the studies concerning dialogic planning. The language/literature teaching perspective adopted in this work is guided by the socio-interactive conception of language, in a way that reading is seen as a comprehensive and interactive activity. Given the research process, the analysis of the reading process involved the Reader s Response, once that this theory considers the role of the reader and her/his interaction with the text. The study is grounded upon the following research question: which role(s) does the pedagogical planning play as a mediator of the reading teaching-learning process? The main objective of this dissertation is to investigate the pedagogical planning activity as a mediative instrument in the practice of reading in the Portuguese classes. The study is constituted of three stages, the third being emphasized (2002/2005) in which the direction of the participative action-research was used, as a way of acknowledging the pedagogical role in the teaching plan, as an instrument capable of rendering reorganization in the teaching-learning process of reading classes. We have as participants teachers of Portuguese in the elementary school (Ensino Fundamental, 3º ciclo), besides other segments of public schools, in the city of Pau dos Ferros RN, in which the previous studies were developed. The results point to the relevance in the role of the teacher, as a more experienced reader, in developing of pedagogical strategies that may come to favor the teaching of reading, having in the pedagogical sphere an instrument of theoretical reflection and sistematization of activities to be implemented in the classroom. The conclusions highlight the class plan as the mediative instrument to be incorporated and internalized into the teaching practice, amplifying and modifying the teacher s intervention forms, favoring, thus, her/his pedagogical mediation

Desenvolvimento de um sistema de planejamento, gestão de serviços e controle de custos em obras de construção civil

The increasing competitiveness of the construction industry, set in an economic environment in which the offer is now greater than the demand , causes the prices of many products and services, are strongly influenced by the processes of production and the final consumer. Thus, to become more competitive in the market and construction companies are seeking new alternatives to reduce and control costs, production processes and tools that allow for close monitoring of the construction schedule, with the consequent compliance deadline with the client. Based on this scenario, the creation of control tools, service management and planning work emerges as an investment opportunity and an area that can promote great benefits to construction companies. The goal of this work is to present a system of planning, service management and costs control that through worksheets provide information relating to the production phase of the work, allowing the visualization of possible irregularities in the planning and cost of the enterprise, enabling the company to take steps to achieve the goals of the enterprise in question, and correct them when necessary. The developed system has been used in a piece of real estate in Rio Grande do Norte, and the results showed that its use together allowed the construction company to accompany their results and take corrective and preventive actions during the production process, efficiently and effective

Produção pesqueira artesanal: diagnóstico ergonômico e bases para um planejamento nutricional situado e a promoção da saúde dos jangadeiros

The traditional fishing with rafts is characterized by unpredictability, high stakes and inadequate work conditions. The extensive working hours, physical wear, inadequate nutrition, unsanitary conditions, lack of salvage equipment and instruments suitable working, added by the presence of changes in the nutritional status of fisherman, that contribute to the picture of insecurity in high seas, injuries and health. This study aimed to analyze the activity of the fisherman s from Ponta Negra, Natal / RN, and check the conditions of supply of these fishermen and their implications on health and development of their work. To this finality, was used a methodology based on the ergonomic work analysis employing techniques such as observational and interactional conversational action, listening to the answers, observation protocols, photographic and video records. The script conversational dynamic action was developed from literature searches about the artisanal fisheries, culture and food habits of this population, and analyzes the overall situation of focus and two reference situations. To collect data on the usual diet of fisherman as well as quantitative and qualitative analysis that was used for data analysis and 24h recall the Food Frequency Questionnaire (FFQ). The impact of this power to the health of fisherman was evaluated performing a nutritional assessment. The results revealed that the fishermen carry out their activities with poor working conditions, health and nutrition. Feeding practices of these fishermen undertake development work, making it even more stressful, as well contributing to the emergence of Chronic Noncommunicable Diseases. The management of the activity, as well as the current structure of the vessel, also contributes to the adoption of inappropriate feeding practices during the shipment of catch. The results of this indicate the need for adequate interventions in order to assist in recovery and / or maintenance of health of fisherman minimizing reflections of nutritional disorders for the development activity by improving the quality of life in this population

A eficácia na execução do planejamento estratégico no poder judiciário do Rio Grande do Norte

This paper presents an analysis of the current strategic plan of the Judiciary of Rio Grande do Norte emphasizing the evaluation of strategic indicators verifying the effectiveness in implementation, since the implementation of the Balanced Scorecard as a tool for performance evaluation of strategic management. The research presents the strategy map and the evaluation indices of strategic performance reporting on the effectiveness. After literature review and documentary, is making the measurement of indicators that are treated from the standpoint of an exploratory and descriptive in strategic planning used by the judiciary Potiguar. The problem was evaluated qualitatively and quantitatively using statistical techniques for data analysis comparing them between Judiciaries of Brazilian States. With respect to data collection was used performance indicators extracted from the data of Justice in Numbers provided by CNJ the period from 2004 to 2011, and the information sought in the Sector Strategic Planning TJ / RN. The main results of this study are as follows: Acquisition of insight into what level is the strategic planning of the judiciary of Rio Grande do Norte and the evolution of its performance indicators comparing them with the states of RS, CE, SE and the National Judiciary

Uso de técnicas de otimização baseadas em derivadas como suporte do planejamento operacional de redes de distribuição de energia elétrica

The usual programs for load flow calculation were in general developped aiming the simulation of electric energy transmission, subtransmission and distribution systems. However, the mathematical methods and algorithms used by the formulations were based, in majority, just on the characteristics of the transmittion systems, which were the main concern focus of engineers and researchers. Though, the physical characteristics of these systems are quite different from the distribution ones. In the transmission systems, the voltage levels are high and the lines are generally very long. These aspects contribute the capacitive and inductive effects that appear in the system to have a considerable influence in the values of the interest quantities, reason why they should be taken into consideration. Still in the transmission systems, the loads have a macro nature, as for example, cities, neiborhoods, or big industries. These loads are, generally, practically balanced, what reduces the necessity of utilization of three-phase methodology for the load flow calculation. Distribution systems, on the other hand, present different characteristics: the voltage levels are small in comparison to the transmission ones. This almost annul the capacitive effects of the lines. The loads are, in this case, transformers, in whose secondaries are connected small consumers, in a sort of times, mono-phase ones, so that the probability of finding an unbalanced circuit is high. This way, the utilization of three-phase methodologies assumes an important dimension. Besides, equipments like voltage regulators, that use simultaneously the concepts of phase and line voltage in their functioning, need a three-phase methodology, in order to allow the simulation of their real behavior. For the exposed reasons, initially was developped, in the scope of this work, a method for three-phase load flow calculation in order to simulate the steady-state behaviour of distribution systems. Aiming to achieve this goal, the Power Summation Algorithm was used, as a base for developing the three phase method. This algorithm was already widely tested and approved by researchers and engineers in the simulation of radial electric energy distribution systems, mainly for single-phase representation. By our formulation, lines are modeled in three-phase circuits, considering the magnetic coupling between the phases; but the earth effect is considered through the Carson reduction. It s important to point out that, in spite of the loads being normally connected to the transformer s secondaries, was considered the hypothesis of existence of star or delta loads connected to the primary circuit. To perform the simulation of voltage regulators, a new model was utilized, allowing the simulation of various types of configurations, according to their real functioning. Finally, was considered the possibility of representation of switches with current measuring in various points of the feeder. The loads are adjusted during the iteractive process, in order to match the current in each switch, converging to the measured value specified by the input data. In a second stage of the work, sensibility parameters were derived taking as base the described load flow, with the objective of suporting further optimization processes. This parameters are found by calculating of the partial derivatives of a variable in respect to another, in general, voltages, losses and reactive powers. After describing the calculation of the sensibility parameters, the Gradient Method was presented, using these parameters to optimize an objective function, that will be defined for each type of study. The first one refers to the reduction of technical losses in a medium voltage feeder, through the installation of capacitor banks; the second one refers to the problem of correction of voltage profile, through the instalation of capacitor banks or voltage regulators. In case of the losses reduction will be considered, as objective function, the sum of the losses in all the parts of the system. To the correction of the voltage profile, the objective function will be the sum of the square voltage deviations in each node, in respect to the rated voltage. In the end of the work, results of application of the described methods in some feeders are presented, aiming to give insight about their performance and acuity

Mapa de Conteúdos e Mapa de Dependências:Ferramentas Pedagógicas para uma Metodologia de Planejamento baseada em Objetivos Educacionais e sua Implementação em um Ambiente Virtual de Aprendizagem

Furthered mainly by new technologies, the expansion of distance education has created a demand for tools and methodologies to enhance teaching techniques based on proven pedagogical theories. Such methodologies must also be applied in the so-called Virtual Learning Environments. The aim of this work is to present a planning methodology based on known pedagogical theories which contributes to the incorporation of assessment in the process of teaching and learning. With this in mind, the pertinent literature was reviewed in order to identify the key pedagogical concepts needed to the definition of this methodology and a descriptive approach was used to establish current relations between this conceptual framework and distance education. As a result of this procedure, the Contents Map and the Dependence Map were specified and implemented, two teaching tools that promote the planning of a course by taking into account assessment still in this early stage. Inserted on Moodle, the developed tools were tested in a course of distance learning for practical observation of the involved concepts. It could be verified that the methodology proposed by the above-mentioned tools is in fact helpful in course planning and in strengthening educational assessment, placing the student as central element in the process of teaching and learning

Uso de técnicas de otimização baseadas em derivadas como suporte do planejamento operacional de redes de distribuição de energia elétrica

The usual programs for load flow calculation were in general developped aiming the simulation of electric energy transmission, subtransmission and distribution systems. However, the mathematical methods and algorithms used by the formulations were based, in majority, just on the characteristics of the transmittion systems, which were the main concern focus of engineers and researchers. Though, the physical characteristics of these systems are quite different from the distribution ones. In the transmission systems, the voltage levels are high and the lines are generally very long. These aspects contribute the capacitive and inductive effects that appear in the system to have a considerable influence in the values of the interest quantities, reason why they should be taken into consideration. Still in the transmission systems, the loads have a macro nature, as for example, cities, neiborhoods, or big industries. These loads are, generally, practically balanced, what reduces the necessity of utilization of three-phase methodology for the load flow calculation. Distribution systems, on the other hand, present different characteristics: the voltage levels are small in comparison to the transmission ones. This almost annul the capacitive effects of the lines. The loads are, in this case, transformers, in whose secondaries are connected small consumers, in a sort of times, mono-phase ones, so that the probability of finding an unbalanced circuit is high. This way, the utilization of three-phase methodologies assumes an important dimension. Besides, equipments like voltage regulators, that use simultaneously the concepts of phase and line voltage in their functioning, need a three-phase methodology, in order to allow the simulation of their real behavior. For the exposed reasons, initially was developped, in the scope of this work, a method for three-phase load flow calculation in order to simulate the steady-state behaviour of distribution systems. Aiming to achieve this goal, the Power Summation Algorithm was used, as a base for developping the three phase method. This algorithm was already widely tested and approved by researchers and engineers in the simulation of radial electric energy distribution systems, mainly for single-phase representation. By our formulation, lines are modeled in three-phase circuits, considering the magnetic coupling between the phases; but the earth effect is considered through the Carson reduction. Its important to point out that, in spite of the loads being normally connected to the transformers secondaries, was considered the hypothesis of existence of star or delta loads connected to the primary circuit. To perform the simulation of voltage regulators, a new model was utilized, allowing the simulation of various types of configurations, according to their real functioning. Finally, was considered the possibility of representation of switches with current measuring in various points of the feeder. The loads are adjusted during the iteractive process, in order to match the current in each switch, converging to the measured value specified by the input data. In a second stage of the work, sensibility parameters were derived taking as base the described load flow, with the objective of suporting further optimization processes. This parameters are found by calculating of the partial derivatives of a variable in respect to another, in general, voltages, losses and reactive powers. After describing the calculation of the sensibility parameters, the Gradient Method was presented, using these parameters to optimize an objective function, that will be defined for each type of study. The first one refers to the reduction of technical losses in a medium voltage feeder, through the installation of capacitor banks; the second one refers to the problem of correction of voltage profile, through the instalation of capacitor banks or voltage regulators. In case of the losses reduction will be considered, as objective function, the sum of the losses in all the parts of the system. To the correction of the voltage profile, the objective function will be the sum of the square voltage deviations in each node, in respect to the rated voltage. In the end of the work, results of application of the described methods in some feeders are presented, aiming to give insight about their performance and acuity

Localização e planejamento de caminhos para um robô humanóide e um robô escravo com rodas

This work presents the localization and path planning systems for two robots: a non-instrumented humanoid and a slave wheeled robot. The localization of wheeled robot is made using odometry information and landmark detection. These informations are fused using a Extended Kalman Filter. The relative position of humanoid is acquired fusing (using another Kalman Filter) the wheeled robot pose with the characteristics of the landmark on the back of humanoid. Knowing the wheeled robot position and the humanoid relative position in relation to it, we acquired the absolute position of humanoid. The path planning system was developed to provide the cooperative movement of the two robots,incorporating the visibility restrictions of the robotic system

Planejamento cooperativo de tarefas em um ambiente de futebol de robôs

Este trabalho apresenta o desenvolvimento de um método de coordenação e cooperação para uma frota de mini-robôs móveis. O escopo do desenvolvimento é o futebol de robôs. Trata-se de uma plataforma bem estruturada, dinâmica e desenvolvida no mundo inteiro. O futebol de robôs envolve diversos campos do conhecimento incluindo: visão computacional, teoria de controle, desenvolvimento de circuitos microcontrolados, planejamento cooperativo, entre outros. A título de organização os sistema foi dividido em cinco módulos: robô, visão, localização, planejamento e controle. O foco do trabalho se limita ao módulo de planejamento. Para auxiliar seu desenvolvimento um simulador do sistema foi implementado. O simulador funciona em tempo real e substitui os robôs reais. Dessa forma os outros módulos permanecem praticamente inalterados durante uma simulação ou execução com robôs reais. Para organizar o comportamento dos robôs e produzir a cooperação entre eles foi adotada uma arquitetura hierarquizada: no mais alto nível está a escolha do estilo de jogo do time; logo abaixo decide-se o papel que cada jogador deve assumir; associado ao papel temos uma ação específica e finalmente calcula-se a referência de movimento do robô. O papel de um robô dita o comportamento do robô na dada ocasião. Os papéis são alocados dinamicamente durante o jogo de forma que um mesmo robô pode assumir diferentes papéis no decorrer da partida

Avaliação da secagem do bagaço de cajá usando planejamento fatorial composto central

This work deals with the kinetics assay of Cajá (Spondias mombin L.) bagasse drying by an experimental design using a tray dryer. In order to add-value to this product a kinetic study has been carried out. A central composite experimental design has been carried out to evaluate the influence of the operational variables: input air temperature (55; 65 e 75ºC); the drying air velocity (3.2; 4.6 e 6.0 m/s) and the fixed bed thickness (0.8; 1.2 e 1.6 cm) and as response variable the the moisture content (dry basis). The results showed that the diffusional Fick model fitted quite well the experimental data. The best condition found has been input air temperature of 75ºC, drying air velocity of 6.0 m/s as well as fixed bed thickness of 0.8 cm. The experimental design assay showed that the main effects as well as the second ones were significant at 95% confindance level. The best operational condition according to statistical planning was 75 oC input air temperature, 6.0 m.s-1 drying air velocity and 0.8 cm fixed bed thickness. In this case, the equilibrium moisture content (1.3% dry basis) occured at 220 minutes

Planejamento experimental aplicada a um novo separador líquido-líquido utilizado no tratamento de águas residuais contaminadas com petróleo

The present work had as objective to apply an experimental planning aiming at to improve the efficiency of separation of a new type of mixer-settler applied to treat waste water contaminated with oil. An unity in scale of laboratory, was installed in the Post-graduation Program of Chemical Engineering of UFRN. It was constructed in partnership with Petrobras S.A. This called device Misturador-Decantador a Inversão de Fases (MDIF) , possess features of conventional mixer-settler and spray column type. The equipment is composed of three main parts: mixing chamber; chamber of decantation and chamber of separation. The efficiency of separation is evaluated analyzing the oil concentrations in water in the feed and the output of the device. For the analysis one used the gravimetric method of oil and greases analysis (TOG). The system in study is a water of formation emulsified with oil. The used extractant is a mixture of Turpentine spirit hydro-carbons, supplied for Petrobras. It was applied, for otimization of the efficiency of separation of the equipment, an experimental planning of the composite central type, having as factorial portion fractionary factorial planning 2 5-2, with the magnifying of the type star and five replications in the central point. In this work, the following independents variables were studied: contents of oil in the feed of the device; volumetric ratio (O/A); total flowrate ; agitation in the mixing chamber and height of the organic bed. Minimum and maximum limits for the studied variables had been fixed according previous works. The analysis of variance for the equation of the empirical model, revealed statistically significant and useful results for predictions ends. The variance analysis also presented the distribution of the error as a normal distribution and was observed that as the dispersions do not depend on the levels of the factors, the independence assumption can be verified. The variation around the average is explained by 98.98%, or either, equal to the maximum value, being the smoothing of the model in relation to the experimental points of 0,98981. The results present a strong interaction between the variable oil contents in the feed and agitation in the mixing chamber, having great and positive influence in the separation efficiency. Another variable that presented a great positive influence was the height of the organic bed. The best results of separation efficiency had been obtained for high flowrates when associates the high oil concentrations and high agitation. The results of the present work had shown excellent agreement with the results carried out through previous works with the mixer-settler of phase inversion

Otimização do processo de flotação de emulsão óleo/água através do planejamento fatorial completo

In recent decades, the generation of solid and liquid waste has increased substantially due to increased industrial activity that is directly linked to economic growth. For that is the most efficient process, it is inevitable generation of such wastes. In the oil industry, a major waste generated in oil exploration is produced water, which due to its complex composition and the large amount generated, has become a challenge, given the restrictions imposed by environmental laws regarding their disposal, making if necessary create alternatives for reuse or treatment in order to reduce the content of contaminants and reduce the harmful effects to the environment. This water can be present in free form or emulsified with the oil, when in the form of an emulsion of oil-water type, it is necessary to use chemicals to promote the separation and flotation is the treatment method which has proved to be more efficient, for it can remove much of the emulsified oil when compared to other methods. In this context, the object of this work was to study the individual effects and interactions of some physicochemical parameters of operations, based on previous work to a flotation cell used in the separation of synthetic emulsion oil / water in order to optimize the efficiency of the separation process through of the 24 full factorial design with center point. The response variables to evaluate the separation efficiency was the percentage of color and turbidity removal. The independent variables were: concentration of de-emulsifying, oil content in water, salinity and pH, these being fixed, minimum and maximum limits. The analysis of variance for the equation of the empirical model, was statistically significant and useful for predictive purposes the separation efficiency of the floater with R2 > 90%. The results showed that the oil content in water and the interaction between the oil content in water and salinity, showed the highest values of the estimated effects among all the factors investigated, having great and positive influence on the separation efficiency. By analyzing the response surface was determined maximum removal efficiency above 90% for both measured for turbidity as a measure of color when in a saline medium (30 g/L), the high oil concentrations (306 ppm) using low concentrations of de-emulsifying (1,1 ppm) and at pH close to neutral

Comparação entre planejamento estatístico experimental e análise dimensional em operações de mistura e separação para sistema óleo-água

This work aims to determine a better methodology to help predicting some operational parameters to a new design of mixer-settler on treating wastewater produced by petroleum industry, called MDIF (Misturador-Decantador à Inversão de Fases/ Mixer-Settler based on Phase Inversion MSPI). The data from this research were obtained from the wastewater treatment unit, called MSPI-TU, installed on a wastewater treatment plant (WTP) of PETROBRAS/UO-RNCE. The importance in determining the better methodology to predict the results of separation and extraction efficiency of the equipment, contributes significantly to determine the optimum operating variables for the control of the unit. The study was based on a comparison among the experimental efficiency (E) obtained by operating MSPI-TU, the efficiency obtained by experimental design equation (Eplan) from the software Statistica Experimental Design® (version 7.0), and the other obtained from a modeling equation based on a dimensional analysis (Ecalc). The results shows that the experimental design equation gives a good prediction of the unit efficiencies with better data reliability, regarding to the condition before a run operation. The average deviation between the proposed by statistic planning model equation and experimental data was 0.13%. On the other hand, the efficiency calculated by the equation which represents the dimensional analysis, may result on important relative deviations (up 70%). Thus, the experimental design is confirmed as a reliable tool, with regard the experimental data processing of the MSPI-TU