66 resultados para Relações tributárias


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The study is a survey conducted for the Master of Social Sciences carried out in partnership between the Universidade Tiradentes-UNIT/SE and the Universidade Federal do Rio Grande do Norte (UFRN). Being a religious event, we seek to show that the religious parties generally have particular meanings for each nation or region. Amaral (1998) informs that the Brazilian parties regardless of where they occur are popular demonstrations that, as the context in which they present themselves, can dilute to crystallize, to celebrate, to ritualize or sacralize the particular social experience of the groups that do. They happen as a way to thank victories or important religious passages as Christmas, the June saints celebration, patron saints and patron saints considered. Thus, The Bom Jesus dos Navegantes party in Propriá-SE: story of faith, a space of social relations and cultural ties, is presented as our field of study because it is one of those celebrations that while celebrated in Sergipe, always on Sundays in January, by some municipalities situated along the river San Francisco, has the characteristic of overlap any others placed in town, including the one of the city's patron saint, Saint Anthony, held on June 13. Concerning the materials and methods, we opted for qualitative research and participant direct observation, using the techniques of personal notes, interviews, newspapers, websites, photos, videos and testimonials from participants and organizers, as well as references offered by experts of the area. With this research answers were sought to questions about what could keep alive the celebration of Bom Jesus dos Navegantes each year in order that this is a patron saint, not saint; the way as the investment of local government with more resources in this period, during the organization of arts festivals, has created a thread of tension with the Catholic Church promoting the religious rituals was reviewed. It was also analyzed how the sacred and profane spaces present themselves inseparable from the celebration and, finally, it was revealed that the party retains its value by preserving its tradition and making room for modernity, not weakening but suffering metamorphoses of time and space and can be seen in the social and cultural bonds wrapped by the time of religious faith

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This study aims to understand how facing a context of Constant interaction whit the local population, the gypsies family Alves dos Santos, neighborhood residentes in uptown, Limoeiro do Norte Ce, maintain a sense of ethnic belonging. To that end, I analyze both the social relations between Gypsies and non-gypsies community, as it is from the contact that the social boundaries are delineated, as the discourses and social representations that are used to qualify them from stigma. So, I found that grounded in the notion of family, gypsies are seen as a group, searching the history / past nomadic origing and blood common elements that underlie its condition, and the language a cultural trait that makes it possible to establish objective distinctions among gypsies and other community residentes, becoming thus a diacritical mark.

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Dans le présent travail, nous faisons une incursion sur l'exposition de la réalité, dans une étude spécifique du programme Big Brother Brasil 9, approcher le sujet de la visibilité et de l'exposition à travers les concepts de la culture, corps, à et communication. Nous avons lié l'him/it à la théorie de pouvoir proposée par Michel Foucault. Le corps, dans notre analyse, est prisonnier à ordinateur individuel propulse, en camionnant des transformations dans le filet de rapports établis pour les participants de BBB. Nous avons cherché, à travers un plurimetodológica de l'approche, expliquer comme ils sentent les rapports de pouvoir dans ce televisivo du programme/jeu et la transformation des gens anonymes dans célébrités, raconter, avec tout ce avec la logique d'une consommation d'images. Dans l´époque contemporain, les images sont mediateurs puissants de la communication et ils servent de support au midiatique des produits, dans la fiction et banalité ou actions différentes et expériences du quotidien. Comme référence de recherche empirique, le travail est basé au Big Brother-9, a exposé par le Globe Net de Télévision, canal ouvert, dans la période du 13 janvier à avril 07, 2009. Avant que les résultats aient obtenu par l'analyse, nous avons vérifié ce BBB-9 à travers les plusieurs épreuves, les preuves et situations ont créé au-dedans parmi les participants du jeu il met à jour des rapports de pouvoir et d'exclusion, dans le différend pour le succès individuel, le tout coût. Le publique/telespectateur quand participe à travers le vote du programme travaille comme un régulateur pédagogique qu'il qualifie, Il classifique et il punit les conduites privées des joueurs, en étant responsable pour l'acceptation possible, ou pas, des gens, pendant s'écouler du jeu

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Esta dissertação é um estudo sobre as representações e práticas sociais relativas à construção da conjugalidade homoafetiva e o direito de reconhecimento. Nesse contexto, são analisados os embates ideológicos decorrentes das tentativas de redefinição das representações e práticas sociais relativas à família e a conjugalidade, em sua feição heterocêntrica, a partir das disputas em torno do reconhecimento social e jurídico das uniões homoafetivas, desencadeadas no contexto da sociedade brasileira, a partir da apresentação, no Congresso Nacional, do Projeto de Lei n° 1.151/95, da Deputada Marta Suplicy, que disciplina a união civil entre pessoas do mesmo sexo

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Esta disertación tiene como objetivo principal identificar las motivaciones de los adoptantes catastrales, pues la regularidad estadística en el universo adoptivo nacional apunta para una preferencia por las adopciones al modo brasileño o listas. La hipótesis principal señala que las caracterizaciones de los sujetos en foco, en cuanto a su pertenencia religiosa y al nivel de educación formal, ejercen fuerte influencia en su opción por la adopción catastral. Apoyándose en la teoría del habitus de Pierre Bourdieu, se pudo constatar que la cultura individual es lo que orienta los límites de la acción de los sujetos y, en el caso de los adoptantes catastrales, en sus diferentes habitus, se encuentra la explicación para sus trayectos y tentativas adoptivas. Es importante recordar que sus habitus son unificados por el Estado. En la colecta y análisis de los datos, se realizó un trabajo cualitativo y cuantitativo fundamentado en los siguientes recursos: observación directa, consultas de documentos oficiales, aplicación de formularios y entrevistas semiestructuradas. Las observaciones fueron realizadas en instituciones relacionadas al proceso de las adopciones catastrales, así como mediante encuestas sobre los adoptantes. Se analizaron, también, documentos referentes al regimiento de esas instituciones, especialmente en cuanto a las orientaciones relativas a la práctica adoptiva estudiada. Se observó una discrepancia entre el discurso oficial y lo que efectivamente las instituciones practican en su cotidiano. Por fin, en cuanto a las entrevistas realizadas con los adoptantes, fue verificado que ellos tienen un nivel socioeconómico y formación escolar superior a la media de la población de la ciudad de Fortaleza, así como participan de alguna comunidad religiosa y son miembros de familias que representan el modelo socialmente dominante nuclear burgués

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

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In this work a series of discussions is made on the relationship between money and prostitution in a way of overcoming its merely economic aspects, in the perception of both being social, cultural and historical phenomena, and taking them as symbols, whose study aids to unveil the reality. In this context it is looked for revealing its forms and contents to make it possible to understand them beyond the rationality, calculability and mathematical elements presents in them; beyond apparentness, taking them in their complexity. The discussions encompass theoretical elements, based especially on Georg Simmel s theoretical analyses, allied to a specific empirical frame that regards the life experience of the women of Praia do Meio, pedaço of the city of Natal-RN-Brazil, where the data were collected from. Fundamentally, prostitution is perceived as an exchange activity, which is not depleted in the economic elements, but, contrarily, starts on them and surpasses them in diverse aspects. It deals about a money-mediated relationship between human beings that possesses in itself a full complexity, which demands an accurate and keen attention to be comprehended. Since money has transformed the world and the men and women in it, the discussions in the text are conducted in a direction to attempt to encircle and understand the relationship between money and prostitution. Prostitution, in turn, aids to understand such a transformation as it is also a symbol of our times and it makes us to face the true essence of our society: the transformation of human beings into merchandise, into negotiable objects. In the money-based society it is possible to picture the phenomenon of double prostitution: negotiation of the human being, through labor, and negotiation of sex, the last being dramatically stigmatized and the former strongly encouraged. This may be demonstrating that the paid sex is, in the money-ruled society, a limit of commercialization, widely accepted provided it is camouflaged and surrounded by an aura of sensuality and legitimacy

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This study aims to analize the Cariri Paraibano territory, as a product of relations of power that were being established along its historic process of territory formation. In this process, the fragmentation and the territory management are fundamental elements to socioterritorial reality comprehension. The theoretical-conceptual basis is based on notions of territory, region, power and territory management, which are articulated to the opinions and empiric confirmations origined from interviews made with several social actions. They also were made photographical records and researches on books, newspapers and magazines, as well on other information sources related to the object of studying. Obtained data confirm the pressuposement on which the relations of dominations and the used methods by the power s owners in the region created a little fruitful political practice and little adequate to the process of active participation of the local population on the territory management, even being on disagreement with the new political-institutional mechanisms, which take to political-administrative more democratic and participative in the country

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The Federal Constitution states that the reduction of social and regional inequalities is one of the goals to be achieved by the Brasilian State. The economic constitution states that the national economy must be developed so as to achieve, amongst other objectives, the reduction of those inequalities. In this paper, we aim to demonstrate the duty, imposed by the Constitution to the State, of acting in the national economy so as to promote the achievement of the constitutional goals, among wich we highlight the reduction of inequalities. One of the instruments that can be used by the State to achieve this objective is its fiscal policy. It is also an aim in this paper to demonstrate that inducing tax norms can be used by the State, because it can encourage the economic agents to bring about the reduction of social and regional inequalities. Therefore, after bibliographic and jurisprudential research, we conclude that the duty, imposed to the State, of acting in the national economy so as to promote the achievement of the constitutional goals exists. We also conclude that this acting must be planed and constant, because the consequences are slow and that, within the limits of the constitution, the inducing tax norms can be an instrument for the State in order to reduct the social and regional inequalities

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This dissertation deals with the social function of the contract, based on constitutional principles, especially those relating to fundamental rights. The social function of the contract (general clause) is described in the Civil Code so intentionally generic, no precise criteria to define it. Because of the fluidity of this principle, it is justified its closer study, seeking to assess its various meanings and looking away from the legal uncertainty that an unlimited conceptual vagueness can cause. The social function of the contract arises from a transformation experienced in private law from the inflows received from the Constitutional Law, the result of an evolutionary process by which it became the state structure, leaving the foundations of the classical liberal state and moving toward a vision guided by existential human values that give the keynote of the Welfare State. Arose, then the concern about the effectiveness of fundamental rights in relations between individuals, which is studied from the inapplicability of fundamental rights in private relations (U.S. doctrine of State action), passing to the analysis of the Theory of indirect horizontal effect of fundamental rights (of German creation and majority acceptance), reaching the right horizontal efficacy Theory of fundamental rights, prevailing Brazilian doctrine and jurisprudence. It has also been investigated the foundations of the social contract, pointing out that, apart from the provisions of the constitutional legislation, that base the principle on screen, there have also been noticed foundations in the Federal Constitution, in devices like the art. 1, III, the dignity of the human person is the north of the relationship between contractors. Also art. 3rd, I CF/88 bases the vision of social covenants, equipping it for the implementation of social solidarity, as one of the fundamental objectives of the Republic. Still on art. 170 of the Constitution it is seen as a locus of reasoning in the social function of the contract, the maintenance of the economic order. It is also studied the internal and external aspects of the social function of the contract, being the first part the one that considers the requirement of respect for contractual loyalty, through the objective good faith, as a result of the dignity of the hirer may not be offended by the other through the contract. On the other hand, the external facet of the social function of the contract, in line with the constitutional mandate of solidarity, indicates the need for contractors to respect the rights of society, namely the diffuse, collective and individual third party. In this external appearance, it is also pointed the notion of external credit protection, addressing the duty of society to respect the contract. There has been shown some notions of the social contract in comparative law. Then, there has been investigated the content of principle study, through their interrelationships with other provisions of private and constitutional law, namely equality, objective good faith, private autonomy and dignity of the human person. We study the application of the social contract in contractual networks as well as the guidance of conservation of contracts, especially those denominated long-term captive contracts, considering the theory of substantive due performance, concluding with an analysis of the social contract in code of Consumer Protection

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As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60 s. Among its experiences, MERCOSUL is the one with the most advanced objectives. However, MERCOSUL has not managed to achieve the objectives planned nor moved forward the integration process. Differently of what happened in Europe, in MERCOSUL the common market projected is concluded. It faced many disappointments throughout its brief history. As it matters to law, those were caused by the absence of supranationality, a mechanism that would allow MERCOSUL s decisions to be directly binding in the States with no need of bureaucratic proceedings to incorporate them to national legal systems. Among Latin American States, Brazil is probably the most resistant to integration process, due to Federal Constitution 1988 rigidity and legal professionals conservadorism towards opening legal system to international law. In Brazil hermeneutical standards are always based on national sovereignty and international law is referred as less important. The problems become more visible relating to taxation, a subject that plays an enormous role in integration process for its economic impact, demanding the execution of tax harmonization policies compatible to the integration levels aspired. However, because of the large number of tax rules in the Federal Constitution, structural changes initiatives face difficulties in order to be implemented. Actually, after two Constitutional Reforms on taxation, Brazil has not yet succeeded on promoting the necessary adaptations to regional integration. The research has confirmed the hypothesis that supranationality has indispensably to be adopted if Brazil really desires to move forward the integration process. But it has also been demonstrated that there are hermeneutical paths suitable to the constitutional profile which allow the adoption of supranationality, through the revision of the sovereignty traditional concept

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This study aimed to compare the development of crab and tree communities of two restored mangrove areas, one planted with Rhizophora mangle and the other naturally recovered, and also to compare the predation of Grapsid crab Goniopsis cruentata and the Ocypodid Ucides cordatus over the propagules of three mangrove trees: Rhizophora mangle, Avicennia schaueriana e Laguncularia racemosa. Specifically, we tested the hypothesis that Goniopsis predation is more important that Ucides predation, and that these consumers have antagonist effects over propagule consumption. In each area, 10 quadrates were selected at random to analyze tree richness, diameter, height, tree biomass and crab richness and density five years after restoration experiment start. Results show that tree height, biomass and crab density were significantly higher in artificially restored area. No significant differences were observed in crab species richness between areas, but higher tree richness was observed in self-recovered area. Results suggest that planting propagules of Rhizophora can significantly increase tree recovering if the aim was increase tree biomass and crab density, which can accelerate return of ecological functionality. Goniopsis is a more important propagule predator than Ucides both in natural and restored areas. The effects of Goniopis were higher in absence of Ucides, due to negative interactions among these two predator species. The preference of Goniopsis by Avicennia and Laguncularia can favor the dominance of Rhizophora observed in Neotropical mangroves. This study suggests that propagule predation by Goniopsis should be controlled in restoration programs, if dominance of Rhizophora is undesirable respect to more rich tree communities

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Understand the origin, maintenance and the mechanisms that operate in the current biodiversity is the major goal of ecology. Species ecology can be influenced by different factors at different scales. There are three approaches about the ecological differences between species: the first brings that differences result from current processes on niche characteristics (e.g. diet, time, space); the second that species differences are explained by random patterns of speciation, extinction and dispersion, the third that historical events explain the formation and composition of species in communities. This study aims to evaluate the influence of phylogenetic relationships in determining ecological characteristics in amphibians (globally) and test with that, if ecological differences between species of frogs are the result of ancient pre-existing differences or as result of current interactions. Another objective of this study is to verify if ecological, historical or current characteristics determine the size of species geographical distribution. The diet data for analysis of trophic ecology were collected from published literature. We performed a non-parametric MANOVA to test the existence of phylogenetic effects in diet shifts on frogs history. Thus, it is expected to know the main factors that allow the coexistence of anuran species. We performed a phylogenetic regression to analyze if niche breadth, body size and evolutionary age variables determine the size of the geographical distribution of amphibians in the Amazon. In the present study, new contributions to knowledge of major ecological patterns of anurans are discussed under a phylogenetic perspective

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The period post-war promoted several changes in relations economic, political and social world. Since then, a new division international of labor has delineated, with the great growth of Asian countries. In the field of international relations, the world still appears to transition is not completed because the old institutions were not replaced by new ones and the power of the United States as a major capitalist country remains unshaken, even with the emergence and strengthening of new economic global blocs. With globalization, Brazil emerges with more intensity in the face of new issues global, although its share in transactions trade global hasn‟t changed accordingly. In this sense, the objective of this dissertation is to examine, in a descriptive and critical the development of international relations and trade of Brazil and Rio Grande do Norte with the main blocs in the world from 1999 to 2008. As a secondary objective: to identify the assumptions theoretical that underpinned the decisions governments of the FHC and Lula, in particular, the interference of these terms in international relations and foreign trade. Adopted as the procedure methodological the literature review of the subject, as well as collection and processing of the data of foreign trade. During the Cardoso government has undergone the substantial growth in imports, as part of the economic policy of anti-inflationary, generating large deficits trade. From the first to the second term, with the inflection of exchange rate policy the country has resumed surpluses trade. The choice of government of the autonomy participation increased the relative share of the traditional blocks in total foreign trade and reduced the share of MERCOSUL. In the Lula government, there is the maintenance of some elements of the economic policy of the previous government and the partial shift in the conduct of foreign policy, with the option of autonomy through diversification, raising its stake on the blocks and other emerging countries in total foreign trade Brazilian and reducing the contribution of the traditional blocks such as NAFTA and the European Union. A trend observed in the previous government and deepened in the Lula government was the growth in commodity exports and the decline of manufactured products, confirming the model of conservative insertion of Brazilian exports. The Rio Grande do Norte followed the trend Brazilian in the growth of foreign trade, including in participating conservative, given that the products exported by the state are basically coming from horticulture irrigated and agribusiness. However, in the aspect of destination export, the state followed trajectory distinct from that in the Lula government, with the deepening of trade relations with traditional blocks, especially with the European Union and NAFTA

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Las relaciones de saberlos pedagógicos en la formación de enseñanza, el dirigir de la tesis, si presentes como ocasión de reflejar en saber básico pedagógico el profesor práctico a él, en especial a la formación de profesores. Se considera que con éstos que saben, el profesor adquiere sensibilidad para desarrollar su elemento formativo práctico. Su función principal es favorecer a la relación teoría práctica usándose, para el, de la reflexión como ocasión de concreción de las direcciones. Actuando en diversos cursos de la formación de enseñanza, el nivel de la graduación y algunas instituciones, fue parecido con situaciónproblemas cuál si está instigado, para buscar cada tiempo más para entender porqué en esos diversos contextos prácticos el pedagógico si está configurado diferentemente. Con propósito para entender las direcciones de los formadores de los profesores en cuanto a las relaciones de saberlas pedagógicos en la formación de enseñanza, la investigación se convierte en un continente académico - tres instituciones públicas de educación superior que actúan en el estado del gran río del norte - UFRN, UERN e IFESP. Los participantes de la investigación, entrevistadas con, de 12 profesores-formadores de funcionamiento de los cursos de las matemáticas (licenciatura), de Pedagogía y de normal superior de estas instituciones. Metodología pauta desarrollada en la entrevista comprensiva, el subir de metodológica de la naturaleza cualitativa, básica para interpretar las direcciones y los valores para ser explicitados en el acuerdo los discursos entrevistados. Finalmente, se considera que los cuatro saber si explique para la interrelación que poseen. Para saber para saber si une con para saber para hacer para dar y concebir la idea para hacer. Para saberlos para hacer y para saber se ha sentido solamente habrá tenido con quién a la parte para saber para coexistir. Para saber para ser él será solamente significativo frente las lecciones de los otros para saber. El formador va a redimensionar, gradualmente y concienzudo, cada uno de éstos a saber con la educación. La dirección de aprender se desarrolla en un proceso inverso a la educación, puesto que, el aprendiz, una época el saber a ser, sabe para coexistir con sus pares, sabe para hacer e. Finalmente, sabe para saber. A este movimiento puede ser llamado de sociointeracionismo. Toda esta mediación solamente sucede si el aprendiz sujeto, el estudiante o el profesor, es concienzudo de su desarrollo y de la transformación gradual de la educación y de la sociedad. Saberlos, las filas en práctico son, otra vez, conocimiento constituido desarrollado, complejo y transformado para rehacer el paso. De este modo, si percibe la necesidad de una base para saber destinado pedagógico al profesor y a los ayudadores prácticos de la formación continuada de profesores