69 resultados para Execução fiscal, análise comparativa
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Our object is to analyze the experiences in participative management in the cities o Natal and Maceió. The center of our interests is to evaluate if the operational changes in public administration in Brazil have really caused transformations in the municipal government which tend to constitute democracy in our country. The enlargement of civil society participation experiences in public management (at least as a proposal) has led to a great diversity of results even when executed by individuals from the same political party or with the same ideological interests. Thus, we investigate why the participative management process takes place in different forms even when the managers belong to the same party and share the same ideas. We based our analysis in the analytical scheme developed by Esping-Andersen (1991) in his studies about the cause for different welfare states in the world. We defend the thesis that the specifities in management are explained through an integrative analysis between the capacity of organization existent in society, the kind of govern coalition and the institutional legacy present in both cities. The complete analysis of the two experiences studied shows that there are similarities specially in the mayors government forms and in the importance they give in their speech to the participation of society as the element which sustains the management. Nevertheless, although both mayors are connected to the political party project, there are also differences in the advance of such process mainly because of the basis work performed by the left party among the popular movement, the kind of govern coalition which has been developed in the city and by the institutional legacy left by the former administration
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This work pursues to analyze the sanctions of restrictive nature, which are characterized by impeding the business of the contributor in debt. Such sanctions known as political sanctions, are truly understood as an indirect way of tax enforcement, liable to cause problems to the private entity in curtailing, the initiative freedom, opposing the Article 5°, item XIII and Article 170, single paragraph of CF/88. As the State gets the several means to assure the economic order effective performance, it is up to the State to restrain the economic power abuse that objects to the marketing domination, to the ending of competition, and arbitrary increasing of profits (CF Article 173, § 4ª.) Therefore, it depends on the state, besides maintaining the economic order, to ensure a fair distribution of tax burden and act under the command of the Democratic State of Law principles. In order to make the tax collection effective, specific in some cases, the administrative fiscal agent uses coercive, excessive, and institutional, in imposing sanctions which causes constraint, maculating the contributor s essential rights, that matters of the necessity to force the tax credit ending. The principle of the free initiative and free competition, which are intended to be analyzed in this study, comes from a constitutional context and it will be reviewed in its systematic relations and with another rules, in order to evidence, at the end, the occurrence of an intervention towards the economic order when the State makes do of political sanctions as a tool for the tax credit effectiveness, infringing the Tax and Constitutional principles
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This essay aims to analyze different aspects regarding employees satisfaction about their work environment in order to preparethem to deal with quality programs. The study was developed through field and bibliographic research, which was turn in to a comparative analysis between the results obtained in a pilot research and the results from a final research applied to Brazilian Mail enterprise that got the bronze award of the Federal Government Quality Award. The main issue is to define where to act so that employees will be ready to deal with a quality program, identifying why they consider important, their influence in the insertion of the program and the relationship between satisfaction in the work environment and the success of such insertion
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Este trabalho tem como objetivo estudar os sistemas de Classificações existentes para a garantia da gestão da qualidade no setor hoteleiro, tendo como foco principal a Matriz de Classificação para os Meios de Hospedagem da EMBRATUR e a ISO 9000, observando os benefícios que esses sistemas e/ou processos de gestão poderão vir a proporcionar para o setor hoteleiro no que se refere à qualidade de seus serviços. Para a obtenção dessas informações foi realizada uma análise comparativa dos sistemas de gestão da qualidade através de pesquisas bibliográficas e de questionários enviados para empreendimentos hoteleiros certificados e classificados, onde os principais resultados fornecidos pela pesquisa foram trabalhados de forma a apresentar, de maneira clara, a superioridade de um sistema em relação ao outro
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In last decades, neural networks have been established as a major tool for the identification of nonlinear systems. Among the various types of networks used in identification, one that can be highlighted is the wavelet neural network (WNN). This network combines the characteristics of wavelet multiresolution theory with learning ability and generalization of neural networks usually, providing more accurate models than those ones obtained by traditional networks. An extension of WNN networks is to combine the neuro-fuzzy ANFIS (Adaptive Network Based Fuzzy Inference System) structure with wavelets, leading to generate the Fuzzy Wavelet Neural Network - FWNN structure. This network is very similar to ANFIS networks, with the difference that traditional polynomials present in consequent of this network are replaced by WNN networks. This paper proposes the identification of nonlinear dynamical systems from a network FWNN modified. In the proposed structure, functions only wavelets are used in the consequent. Thus, it is possible to obtain a simplification of the structure, reducing the number of adjustable parameters of the network. To evaluate the performance of network FWNN with this modification, an analysis of network performance is made, verifying advantages, disadvantages and cost effectiveness when compared to other existing FWNN structures in literature. The evaluations are carried out via the identification of two simulated systems traditionally found in the literature and a real nonlinear system, consisting of a nonlinear multi section tank. Finally, the network is used to infer values of temperature and humidity inside of a neonatal incubator. The execution of such analyzes is based on various criteria, like: mean squared error, number of training epochs, number of adjustable parameters, the variation of the mean square error, among others. The results found show the generalization ability of the modified structure, despite the simplification performed
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Even living in the XXI century are still some difficulties in access to broadband Internet in several Brazilian cities, due to the purchasing power of people and lack of government investment. But even with these difficulties, we seek to encourage the use of wireless technology, which is based on the IEEE 802.11b protocol - also known as Wi-Fi (Wireless Fidelity) Wireless Fidelity Communications, having wide range of commercial applications in the world market, nationally and internationally. In Brazil, this technology is in full operation in major cities and has proved attractive in relation to the access point to multipoint and point-to-point. This paper is a comparative analysis of prediction field, using models based on the prediction of propagation loss. To validate the techniques used here, the Okumura-Hata models, modified Okumura-Hata, Walfisch-Ikegami model, were applied to a wireless computer network, located in the neighborhood of Cajupiranga in the city of Melbourn, in Rio Grande do Norte . They are used for networking wireless 802.11b, using the Mobile Radio to measure signal levels, beyond the heights of the antennas and distances from the transmitter. The performance data versus distance are added to the graphs generated and compared with results obtained through calculations of propagation models
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Flex-fuel vehicles are equipped with Otto Cycle internal combustion engines and have the capability of functioning with more than one type of fuel, mixed at the same tank and burned in the combustion chamber simultaneously. This sort of motorization is a world pattern due to the scarcity of petroleum, the trade of several types of fuels, technology advances and the restriction imposed to gas emissions to the atmosphere. In Brazil, the Flexfuel vehicles are a reality, specially the ones using fuel with 20 to 25% anhydrous alcohol mixed with gasoline and those that use natural gas or original liquid fuel (gasoline or hydrated ethanol). The Brazilian model Fiat Siena, the object of this present scientific investigation, is equipped with a unique electronic central capable of managing the liquid or gaseous fuels. The purpose of this research was to perform a comparative analysis in terms of performance (in terms of both potency and consumption) of a tetra-fuel vehicle - using a chassis dynamometer, operating with different fuels: common gasoline, premium gasoline, Podium gasoline, ethanol or natural gas. It became necessary to develop a bench of tests and trials procedures, as well as to know the functioning of the electronic management of the vehicle under analysis. The experiments were performed at the automotive laboratory in CTGAS-ER (Center of Gas Technologies and Renewable energies) at the light of Brazilian standard ABNT, NBR 7024: Light on-road vehicles - measurement of fuel consumption. The essay results on specific fuel consumption using common gasoline, premium gasoline and Podium gasoline have shown similar results, both for urban and road driving cycles
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It presents a new type of insulation for ductwork hot water, which can be used in solar systems for heating water, which consists of a composite of different compositions based on plaster, cement and EPS ground, palm and water. This composite has as its main features easy assembly and manufacturing processes and low cost. Comparative results will be presented on the tests of materials and thermal tubes proposed. Four formulations were used to manufacture tubes with three diameters 70, 65 and 42mm. It was also tested conventionally used for elastomeric foam insulation to 110 ° C, for a comparative analysis with the composite pipe insulator proposed. It will demonstrate that the cost of manufacturing of such tubes is competitive with alternative elastomeric foam tested, but results of the composite tube to the temperature range studied, are lower. Another drawback of the composite insulator tube is its large mass. It would be important to test such a composite for greater levels of temperature to a diagnostic technique competitive with conventionally used insulators. A positive factor of using the proposed composite-tube would be the recycling of EPS so damaging to the environment, representing an environmentally friendly application of science
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Due to the increasing need to promote the use of resources that support the environment and the clean industry, the science has developed in the area of natural resource use as well as enhanced use of the renewable energy sources. Considering also the great need for clean water and wide availability of salt or brackish water, added to the great solar energy potential in northeastern of the Brazil, it was developed a solar distiller whose main difference is its system of pre-solar heating also. From experimental adjustments, the system was developed by the use of a cylindrical solar concentrator coupled to a conventional distiller. The system is designed such that attempt to facilitate the process termination trap to ensure constant movement of the fluid mass and thus enable higher temperatures to the system and thus fetch a higher amount of distillate collected. In a stage of the experiment were used a forced circulation to try to further increase the amount of energy exchange system. To develop the study were set up four settings for comparison in which one was only distiller simple as basic parameter, the second proposed configuration were with the coupling of the concentration triggered manually every 30 minutes to monitor the sun, the third configuration occurred with automatic triggering of a timer, and the fourth configuration was also used a pumping system that tried to improve the circulation of the fluid. With the comparative analysis of the results showed a gain in the amount of distillate system, especially in the forced model
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Fillers are often added in composites to enhance performance and/or to reduce cost. Fiberglass pipes must meet performance requirements and industrial sand is frequently added for the pipe to be cost competitive. The sand is added to increase pipe wall thickness, thus increase pipe stiffness. The main goal of the present work is to conduct an experimental investigation between pipes fabricated with and without de addition of sand, to be used in the petroleum industry. Pipes were built using E-glass fibers, polyester resin and siliceous sand. The fabrication process used hand lay up and filament winding and was divided in two different parts: the liner and the structural wall. All tested pipes had the same liner, but different structural wall composition, which is the layer where siliceous sand may be added or not. The comparative investigation was developed considering the results of longitudinal tensile tests, hoop tensile tests, hydrostatic pressure leak tests and parallel-plate loading stiffness tests. SEM was used to analyze if the sand caused any damage to the glass fibers, during the fabrication process, because of the fiber-sand contact. The procedure was also used to verify the composite conditions after the hydrostatic pressure leak test. The results proved that the addition of siliceous sand reduced the leak pressure in about 17 %. In the other hand, this loss in pressure was compensated by a stiffness increment of more than 380 %. MEV analyses show that it is possible to find damage on the fiber-sand contact, but on a very small amount. On most cases, the contact occurs without damage evidences. In summary, the addition of sand filler represented a 27.8 % of cost reduction, when compared to a pipe designed with glass fiber and resin only. This cost reduction combined to the good mechanical tests results make siliceous sand filler suitable for fiberglass pressure pipes
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The aim of this paper is to present the study of the laughter in Tutaméia, by João Guimarães Rosa, throughtout the four forewords and ten novels selected from the author s literary work. It is based on the psychoanalytical theory of Sigmund Freud and Jacques Lacan about the laughter (and delight in the humorous nuances) and the unconscious mind. By taking the laughter as the point of exploitation and understanding, the narration can be understood from an esthetical pattern established on the variety of orallity retained by the narrator and the cordel pamphlets (known as string literature ) and its bypassing on the classical literature and the popular literature revealing its own logical linguistic and conception apart from the official one. It is taken a comparative conception of life in the François Rabelais characters and some characters from Tutaméia having Melim-Meloso as a paradigm showing how one s life can be happy in spite of all adversities by using laughter as the antidote potion against human being s misery and pain to achieve sense of freedom and pleasure
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Le présent ouvrage comprend des versions comparatives de neuf contes de Perrault, parmi les plus célèbres, publiés dans des éditions intégrales, au Brésil, entre 1934 et 2005. L analyse comparative donne la priorité à l identification des éléments relatifs à l oralité, comme ceux qui appartiennent, selon Ong (1998) et Havelock (1996), à des contextes de cultures antérieures à l épanouissement de l écriture et qui donc élaboraient ses propres structures de pensée et d expression pour interagir dans la vie pratique comme dans la création, dans la transmission et la manutention des coutumes et traditions. Issus des premiers récits, les contes de Perrault, traduits ou adaptés au Brésil, gardent en eux l esprit du langage narratif auquel l auteur français a consagré une attention spéciale, pour transposer dans l écrit quelques récits de la grande expérience humaine née dans le milieu populaire et qui désormais intègrent l espace de l écriture à chaque nouvelle version produite. Les bagages formulaires, comme les épithètes, les interventions du narrateur et la propre relation des signifations de l intrigue avec les structures de l imaginaire toujours présentes dans l humanité, démontrent le rapprochement entre l oralité et écriture. En suivant les discussions théoriques de Zumthor (1993, 1997, 2000) et par l interation du lecteur avec le texte, on constate que ces éléments relatifs à l oralité rendent possibl existence d une performance dans l écrit a partir des impressions cinesthésiques qui chaque lecture provoque chez le lecteur et récepteur d un texte narratif qui revendique, automatiquement, la construction d une ouvrage seulement possible à chaque instant de l interation, par le processus esthétique de la réception. Même au niveau d écrit, ou l intensité de sa présence est diminuée en raison de l absence d un corps physique qui transmet, qui développe, qui opere littéralement le texte par la voix et qui réunit l écoute et la vision de l auditeur, la performance produite s interpose entre le corps du lecteur qui agit sur le texte et en même temps reçoit les sensations lui permettant l expérience esthétique. Ainsi, dans l expérience de la lecture de Contes de Perrault est possible percevoir les éléments qui renvoient à la forme du conte de tradition populaire. Même déjà influencée par l écrit, le lecteur peut identifier, dans cette oeuvre, les possibilités determinantes de la dynamique perpétuel dans la transmission de ses textes: le plaisir de la pratique de l écoute des histoires contées oralement et le plaisir de la pratique de lectures silencieuses et solitaires. Dans ce chemin le lecteur devoit chercher les sens perdus, ici, rencontrés avec l aide des discours littéraires, linguistique, folklorique, anthropologique et psycanalytique sur la surface du texte narratif merveilleux. Outre cela, ces discours collaborent avec le lecteur qui retrouvent les voix emprisonnées par l écrit dans la virtualité et dans émergence d une performance
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This current study consists in an analysis of the work Contos de enganar a morte (2004), of the novelist, illustrator and researcher of popular culture Ricardo Azevedo, aiming to highlight aspects and elements present in this work which show the update and the permanence of traditional popular narratives, widespread by orality, especially those collected by the Luís da Câmara Cascudo in Literatura oral no Brasil (1984), linked to the category of the Cycle of the Death and Tales of the Deceived Demon. It is argued that the symbolic, playful, humor and aspects of orality, evident in these narratives are cultural possessions own of a popular tradition that diffuses, is updated and maintained by the memory of handmade anonymous narrators (BENJAMIN, 1994), poets and brazilian singers of cordel, holders of the traditional knowledge not established, but polyphonic, dialogical and democratic in essence (BAKHTIN, 1996). Still, alongside the people who know and counts the stories of Trancoso and Fairies, the tale, as a written literary genre, has allowed to maintain outstanding the same subjects successively renewed, enabling the resistance of popular narrative tradition and understanding and appreciation of popular orality (ZUMTHOR, 1993; 2000) and of the updates performed in the contemporarity (CANDIDO, 1976), without losing sight of the singularity and autonomy of the literary work
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
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The main goal of this work is to clarify the central concepts involved in the study of formalization of conditional sentences. More specifically, it has been done a comparative analysis of the two greater and more traditional proposals of conditional formalization (Lewis 1973c e Adams 1975). These proposals were responsible for the creation of a way of analysis that still present in the current debate about this subject. This work pursues to explain the principal assumptions held within these proposals. According to certain disambiguation techniques from Bennett (2003) and Lycan (2005), this work tries to explicit how these assumptions connect to the aims sought by the initial approaches. The following results show that there is a not declared presumption, the definition of the object of study of these theories, i.e., the definition of conditional sentence. This work argues that despite of not explicitly declared the definition of the study object has a central role in the intelligibility of the debate itself