A fazenda pública em juízo: a anulação de decisão administrativa definitiva a favorável ao contribuinte

El tema elegido para este estudio la materia disertación sobre la viabilidad de la Tesorería a buscar refugio a la corte anuló la decisión administrativa firme, dictada en lugar del procedimiento administrativo, fiscal, cuando tal decisión no es favorable a la Administración Pública Fiscal, o favorable para el contribuyente . El cálculo de la cuota a pagar se debe a las actividades administrativas relacionadas jurisdicción de la Administración Pública de la finca conocida como la evaluación de impuestos. En este sentido, la puesta en marcha, analizados desde la perspectiva del derecho administrativo, puede calificarse de acto jurídico administrativo. Para la constitución de la puesta en marcha es posible realizar tres pasos: a) un acto en la preparación para el tema de los impuestos - la revisión y evaluación, b) el acto administrativo de la liquidación del impuesto en sí o la aplicación de sanciones administrativas, el procedimiento c) el impuesto administrativo. Realizó la inspección y la investigación se ha iniciado para formalizar el acto administrativo del propio lanzamiento. Después de la puesta en marcha, con el homenaje que se está abierto a los contribuyentes dentro de la composición del tributo rechazo en libertad, que ofrecerá desafío para lanzar. Este paso es iniciar el "procedimiento administrativo tributario." La etapa procesal se caracteriza por ser un procedimiento de investigación o control de la legalidad de los actos administrativos en los que el contribuyente para mostrar su descontento con el lanzamiento de lo ya realizado. La evolución de los actos que lleva a cuestiones de procedimiento de especial importancia para esta tesis es que la decisión final sobre el procedimiento administrativo de impuestos o el control de la legalidad del acto administrativo de la liberación. Idea que se debe tener es que la decisión final es poner fin a fin o destino del impuesto procedimiento administrativo. Aquí están las preguntas de la tesis doctoral, por ejemplo, usted puede cancelar la corte real hacienda de la decisión administrativa dictada por el Consejo Administrativo de Apelación Reder, cuando decisum que conduzca a la privada? ¿Cuáles son los efectos de la decisión final? Con fuerza de cosa juzgada o impedimento administrativo? Se opone a la revisión por el poder judicial? La decisión administrativa es un acto administrativo? Puede ser cancelada o revocada por el Poder Judicial? Dada la divergencia en la doctrina y la jurisprudencia trata de resolver el problema que lo llevan a la solución definitiva al respecto. El autor llega a la conclusión de la imposibilidad, por regla general, y la oportunidad, como excepción a la Tesorería para solicitar la anulación del impuesto de la decisión administrativa final ante el Poder Judicial

Segmentação fuzzy de imagens coloridas com características texturais: uma aplicação a rochas sedimentares

Image segmentation is the process of labeling pixels on di erent objects, an important step in many image processing systems. This work proposes a clustering method for the segmentation of color digital images with textural features. This is done by reducing the dimensionality of histograms of color images and using the Skew Divergence to calculate the fuzzy a nity functions. This approach is appropriate for segmenting images that have colorful textural features such as geological, dermoscopic and other natural images, as images containing mountains, grass or forests. Furthermore, experimental results of colored texture clustering using images of aquifers' sedimentary porous rocks are presented and analyzed in terms of precision to verify its e ectiveness.

Depreciação no serviço público: reconhecimento e evidenciação nas demonstrações contábeis dos estados e municípios brasileiros

Public institutions, as well as other entities, if use of various assets for development of its activities. These assets are tools that help with the generation of benefit present and future. For the assets that compound the Property, Plant and Equipament, this loss of generation of future benefits is called Depreciation and must be recognized as an expense in the period in which it occurs. This way, be considered as an expense, the depreciation has negative influence on the composition of the entity’s income, as this is the result of the confrontation between revenue and expenditure incurred in the same period. The Brazilian legislation regulates it is necessary to recognize and disclosure in the financial statements, all of the situations that interfere with the composition of economic and financial income of the public institution. The main objective of this work was to verify if the states and cities recognize and disclosure the depreciation on their Statements of Financial Position. The data were extracted from datas of the Brazilian public administration’s entities.. The sample analyzed is 100% of the States (including the Federal District) and 91% of the Brazilian cities. The research found the historical evolution of the expenditure with depreciation, evidenced in the balance sheets of the Brazilian cities, in the last 10 years, in the period 1999 to 2008. The results indicate that 10 Brazilian states (37 %) did not show the depreciation of fixed assets in the Statements of Financial Position of the year 2008. The situation is even more worrying in relation to cities, because 4,971 (98.4 %) of 5,050 municipalities not evidenced the depreciation. The evidence found in this study indicate that public entities do not recognize the expense with depreciation, which may indicate that the economic income and financial position presented in the financial statements of these public entities does not accurately reflect the actual situation of institutional performance.

Um espaço pioneiro de modernidade educacional: Grupo Escolar Augusto Severo -Natal/RN -1908-13

Cette recherche a pour but d analyser l Ecole Augusto Severo, située dans la ville de Natal dont la construction date de 1907,étant le premier établissement d enseignement primaire à l état du Rio Grande do Norte, pendant le processus de restructuration de l enseignement républicain. On cherche à comprendre la représentation de ce milieu scolaire, comme équipement urbain, dans le processus de modernisation de la ville et comme modèle éducationnel pour l état entre 1908 et 1913. En se servant des études historiographes sur le processus de modernisation de quelques villes brésiliennes et des innovations de l enseignement public primaire au pays, à la fin du dix-neuvième siècle et pendant la première décennie du vingtième siècle, comme source pour mieux saisir le contexte général et spécifique. On reconstitue les aspects économiques, sociaux et politiques déterminants des interventions publiques réalisées dans cette ville par les gouvernements républicains ayant comme obectif la construction d une ville embellie,hygiénique et civilisée. Située au quartier Ribeira, principal scénario de la modernité de Natal, l Ecole Augusto Severo est mise em relief comme symbole de civilité du paysage urbain de l époque pour le citoyen du Rio Grande do Norte. Elle disposait de services d énergie et d un tram électrique. Il y avait devant, un grand lac arborisé et une station ferroviaire. A côté, il y avait le théâtre Carlos Gomes (actuellement Alberto Maranhão). Par suíte de son imposante architecture, raffiné style éclectique,on reflète l idéal républicain des elites locales, avec une conception d espace symbolique et éducative de surveillance et contrôle, caractéristiques de l école graduée républicaine

Representações discursivas no discurso político. Não me fiz sigla e legenda por acaso : o discurso de renúncia do senador Antonio Carlos Magalhães (30/05/2001)

O objetivo deste trabalho é investigar como as representações discursivas do locutor e dos alocutários são construídas no discurso de renúncia ao mandato de senador, proferido por Antonio Carlos Magalhães (ACM), na 62ª sessão deliberativa ordinária, em 30/5/2001. A perspectiva teórica que adotamos situa-se no campo da Linguística do Texto, com foco na abordagem da Análise Textual dos Discursos ATD (Adam, 2011). A noção de representação discursiva apresentada pela ATD constitui um dos aspectos da dimensão semântica do texto e baseia-se parcialmente nos trabalhos de Grize sobre a esquematização (1990, 1996). Complementamos as categorias de análise com contribuições que nos permitem detalhar a expressão linguística, textual, e discursiva das representações discursivas (Neves, 2006; Castilho 2010; Rodrigues, Passeggi, Silva Neto, 2010; Rodrigues et al. 2012; Passeggi, 2012). O enfoque metodológico é qualitativo, descritivo e interpretativista (Minayo, 1994; Trivinõs; 1987; Gil, 2002). Os procedimentos de análise utilizam as categorias semânticas de referenciação, predicação, modificação (de referentes e predicações), localização espacial e temporal, conexão e comparação. A representação discursiva do locutor (ACM) é constituída pelo conjunto de representações mais específicas, expressas nas referenciações e nas suas modificações: vítima; político; sigla; baiano, nordestino; presidente do senado; senador confiante; condenado. ACM, como protagonista, assume sempre a sua voz no discurso, manifesta seus pontos de vista e posiciona-se como sujeito ativo, consciente da importância do seu papel político e social, que o torna alvo e vítima das ações dos adversários. Complementando essa referenciação, as predicações e suas modificações se expressam através de verbos de ação, em especial, verbos na 1ª pessoa do singular que marcam o tempo presente, real e conclusivo de ações que constroem um cenário positivo para si mesmo. A localização temporal e espacial, indica as ações realizadas pelos participantes nas diversas etapas temporais selecionadas pelo texto, articuladas a três espaços principais: o Senado Federal, o Brasil e, naturalmente, a Bahia. Por sua vez, conectores adversativos (sobretudo, mas ), explicativos e condicionais acompanham e estruturam o ritmo argumentativo do discurso de renúncia de ACM

Análise gráfica de elementos do design na interface de aplicativos de notícias baseados em mobilidade: um estudo do aplicativo Brasil 247

The different characteristics and needs of mobile device users, the situations in which these devices are operated and the limitations and characteristics of these devices are all factors which influence usability and ergonomics; two elements highly required for achieving successful interaction between users and devices. This research aims to identify characteristics of interface design for apps in mobile device applications, focussing on design, visual publishing and content editing, and the actual process of creation of these interfaces, with a view to guarantee quality interaction through touch technology, in observance of service limitations, the opportunities offered by the devices and the application requirements. The study will examine the interface of the mobile device application titled “Brasil 247” which provides news broadcasts using the concept of usability and ergonomics mainly in the field of adaptation, searching and browsing informative articles, as well as clarifying the processes and techniques necessary to carry out interaction tests which seek to evaluate the usability of interface.

Terapia ocupacional em ação interdisciplinar: jogos educativo-nutricionais na prevenção da obesidade infantil

The inter-subjectivity is the answer in the search for the solution of complex problems, which concerns interfaces of knowledge, respecting their borders. This paradigm is essential in the author's work. So, the search on screen is based on this perspective, by using inter-subject groups of work conduced by professionals of Computer Science, Social Communication, Architecture and Urbanism, Pedagogy, Psicopegagogy, Nutritional Science, Endocrinology, Occupational Therapy and Nursing, it was also part of this group an 8 year old child, daughter of one of the professional who took part of the group. This thesis aims to present the course of investigation developed, analyzing the action of inter-subject Occupational Therapy and Nutrition on the promotion of learning nutritional concepts through educative-nutritional games in order to prevent child's obesity in an educative context. The research was analytic, interventionist and almost experimental. It took place in a public school in Fortaleza, Ceará, Brazil, between August and December 2004. It was selected a sample non-probabilistic, by convenience, of 200 children, born from 1994 to 1996. It was selected almost nonprobabilistically, by convenience, 200 children born between 1994 and 1996. To analyze the results it was used a triangulation, associated by quantitative and qualitative approaches. The basis collect happened through games specially manufactured to these research- video-games, board games, memory games, puzzles, scramble, searching words and iterative basics. There were semi-structured interviews, direct and structured observations and focus in-groups. It was noticed the efficiency of educativenutritional games in the learning process, which lead to a changing of attitude towards the eating choices. These games gave similar results in relation to the compared variations preferences, experience and attitudes, theses attitudes were observed through the game; and the categories to compare the possibility of learning by playing, the fantasy in the learning process, learning concepts of nutritional education and the need of help in the learning process (mediation). It was proved that educativenutritional games could be used to teach nutritional concepts, in an inter-subjective action of Occupational Therapy and Nutrition in schools. The simultaneous application of these games lead to the optimization of child s learning process. It should be emphasized the need of studies about the adaptation of tools used in a child s Nutritional Education, with the help of inter-subjective action. Because just one subject, in a fractionated way can give an answer to complex problems and help to a change of the reality with effectiveness and resolution

Anormalidades cardiovasculares e metabólicas em pacientes com a síndrome de Berardinelli - SEIP

A Síndrome de Berardinelli-Seip (SBS) ou Lipodistrofia Generalizada Congênita acomete freqüentemente o aparelho cardiovascular e também promove anormalidades metabólicas envolvendo os metabolismos glicídico e lipídico. O objetivo do nosso trabalho foi avaliar a prevalência das anormalidades cardiovasculares e metabólicas em portadores da SBS. Vinte e dois pacientes do estado do Rio Grande do Norte (Brasil), com diagnóstico da SBS, foram submetidos à avaliação clinica, eletrocardiograma de repouso, ecodopplercardiograma, radiografia de tórax, eletrocardiografia dinâmica de 24 horas, teste ergométrico e análise laboratorial. Os pacientes eram predominantemente adultos jovens (n=22) , sendo 14 do sexo feminino. O mais novo tinha 8 e o mais velho 44 anos(22,4±9,7 anos). A totalidade da amostra apresentou resistência à insulina, acanthosis nigricans e HDL-colesterol diminuído. A presença de esplenomegalia, hepatomegalia, diabetes mellitus tipo II e triglicérides elevados eram constantes. A síndrome metabólica foi caracterizada em 81,8% dos pacientes com predominância para sexo feminino e com um alto grau de consangüinidade paterna (86,4%). A hipertensão arterial sistêmica e pré-hipertensão foram encontradas em mais da metade dos pacientes (77.3%). O eletrocardiograma e a radiografia de tórax não foram úteis para identificar a presença de anormalidades cardíacas na SBS, em particular a presença de hipertrofia ventricular esquerda. Para identificar o acometimento cardiovascular foi indispensável o estudo ecodopplercardiografico. Este exame mostrou a presença de hipertrofia concêntrica do ventrículo esquerdo (50%), hipertrofia excêntrica do ventrículo esquerdo (4,5%) e geometria normal do ventrículo esquerdo (45,5%). Disfunção sistólica do ventrículo esquerdo foi encontrada em apenas um paciente (4,5%) e disfunção diastólica em nenhum. Elevada taxa de arritmia foi evidenciada no Holter, tais como, extra-sístoles ventriculares, extra-sístoles supraventriculares e taquicardia supraventricular sustentada. Incompetência cronotrópica (54,5%) foi observada no teste ergométrico. Anormalidades cardiovasculares e metabólicas foram encontradas em elevada prevalência em indivíduos jovens e assintomáticos com SBS. Esses achados xii apontam para a necessidade de acompanhamento cardiológico sistemático e de medidas preventivas nesse grupo de risco

Função autonômica em pacientes portadores de lipodistrofia generalizada congênita - sindrome de berardinelli - SEIP

A Síndrome de Berardinelli-Seip ou Lipodistrofia Generalizada Congênita (LGC) é uma doença rara, com transmissão autossômica recessiva, caracterizada principalmente pela ausência quase total de tecido adiposo. Os pacientes afetados apresentam resistência a insulina, dislipidemia e hipertensão arterial. Estudos têm evidenciado que estas alterações metabólicas interferem na modulação autonômica para o nó sinusal. O principal objetivo deste estudo foi investigar a modulação autonômica em pacientes portadores de LGC, através da variabilidade de freqüência cardíaca (VFC), pelo método linear de domínio de tempo na Eletrocardiografia Dinâmica de 24 horas e estabelecer um critério relativamente simples, não invasivo, para diagnóstico de disfunção autonômica nestes pacientes. Participou voluntariamente deste estudo transversal, um grupo de pacientes portadores de LGC (n=18) na faixa etária de 9,3 a 39,8 anos (21,3 ± 8,3) cuja variabilidade de freqüência cardíaca foi comparada com um grupo de pacientes controles (n=19) com idade de 9,3 a 39,1 anos (21,4 ± 7,8). Todos os voluntários foram submetidos à avaliação clínica, laboratorial, antropométrica e análise de VFC no domínio de tempo através de eletrocardiografia dinâmica de 24 horas. Para análise dos dados relativos aos índices temporais de VFC foram utilizados o MeanRR, SSDN e rMSSD. Pacientes com LGC apresentavam aumento da pressão arterial comparados com indivíduos do grupo controle (sistólica, 131,1 vs 106,3 mmHg, p<0,05); diastólica, 85,0 vs 68,2 mmHg, p<0,05) e 10 tinham critérios para diagnóstico de Hipertensão Arterial e Hipertrofia do Ventrículo Esquerdo. Os níveis de glicose, triglicerídeos, colesterol e HOMA-R eram elevados e 12 pacientes tinham critérios para diabetes mellitus tipo 2. Comparado com os controles, pacientes com LGC tinham diminuição dos índices MeanRR (639,8 vs 780,5 ms, p<0,001), SDNN (79,2 vs 168,5 ms, p<0,001), e rMSSD (15,8 vs 59,6 ms, p<0,001). Em pacientes com LGC, a redução da VFC foi independente de distúrbios metabólicos e hemodinâmicos. Os resultados de nosso experimento indicam que pacientes com LGC apresentavam modulação autonômica anormal caracterizada pelo aumento da freqüência cardíaca e pronunciada redução da VFC, independente de distúrbios metabólicos e hemodinâmicos observados nesta síndrome. O caráter multidisciplinar desse estudo fica contemplado pela interação de profissionais de diversas áreas como: cardiologia, endocrinologia, metabolismo, neurologia, nutrição, etc

Análise jurídico-constitucional do fomento aos campos maduros de produção de petróleo no Brasil

The oil activities in Brazil had been started in an intensive way in the end of the 30 s and in the beginning of the 40 s. Many of the brazilians fields discovered in the past are nowadays in decline. They are called ―mature fields‖. These fields, because of the decline situation that characterizes them, are not interesting for the majors. The majors want the big fields and big productions. On the other hand, they could be interesting for the small and medium enterprises. The mature oil fields are instruments of development, they have oil and the oil production is an activity connected with many social and economics benefits: jobs, taxes, royalties, etc. The Brazilian State, in this context, needs to realize actions to promote the activities in the mature oil fields, especially with the work of the small and mediums enterprises. Many of the onshore brazilian mature fields are located at the Northeast, a region matched by many social and economic problems. The activities in the mature fields of the Northeast Region could solve some of its problems. The present research analyses the mature oil fields and its situations in Brazil, making criticisms and suggestions. The methodology adopted is theoretical and descriptive, with literature review, case law and legislation (Constituição Federal de 1988, ―Law of the Oil‖). This research examines the following points: mature fields rounds and its documents, name and definition of the mature fields, definition of small and medium enterprises, environmental aspects, concentration of certain activities of the sector and the royalties

Ser professor de português: o que dizem os discursos reguladores, os alunos e os professores no contexto da formação inicial (UMINHO/Portugal e UFRN/Brasil)

The constitution of being a teacher of Portuguese occurs in a dynamic process involving various factors, such as the requirements of regulatory documents, the context of teacher formation, and the configuration of current society, per se. This study is aimed at reflecting on the initial formation of teachers of Portuguese and on official documents that face this formation, raising the following questions: (1) what does it mean to be a Portuguese teacher? (2) what is the vision of the subjects (teachers and students) involved with the formation of teaching the Portuguese Language? (3) how do these individuals deal with official documents? and (4) how do these subjects discourses relate? To understand the context of the formative processes and the knowledge inherent in them, first we take the studies of Garcia (1999) and Tardif (2002) as a theoretical framework, and to understand and interpret the utterances of the interviewees, we were grounded in the writing of Bakhtin (2003), for whom the object of the Humanities, the sciences of man, is the text, since man is, by nature, an expressive being. We situate this study in the framework of qualitative research. It is a multiple case study that focuses on two contexts: formation of teachers of Portuguese at the University of Minho, Portugal, and the Federal University of Rio Grande do Norte, Brazil. The data that make up the research corpus come from documents elaborated by the Ministries of Education of Portugal and Brazil and were adopted by the two teacher formation institutions cited, from individual interviews involving eight trainer teachers (four from each university), and from two group-interviews (one in each institution), done with students in training. Our analysis is divided into three stages: first, document analysis; second, analysis of the discourse of the teachers in both contexts studied; and, third, analysis of the speech of the students in training. It is noteworthy that our purpose in this research was not to come out with a definition like being a teacher of Portuguese is X, but we are interested, above all, in discussing the issues surrounding initial formation, seeking different points of view, and hearing voices coming from different social positions for better understanding our object of study. Our analysis reveals that the initial formation of teachers of Portuguese, both in Portugal and Brazil, occurs in a complex way, under the influence of various factors, including: (a) difficulties in having the individuals involved adapt to the demands of regulatory agencies; (b) students and teachers adequacy to the organizational model of the post-secondary institution; (c) teachers difficulties to deal with the learning problems of students who have limited schooling basis and come from distinct socioeconomic realities; (d) a search for the establishment of methodologies for teaching and learning the Portuguese Language more adequate to reality; and (e) a search for a definition of professional knowledge needed for the teaching practice

e-Resíduos: A influência da norma européia WEEE na estratégia da indústria de celulares no Brasil e no mundo e o impacto ambiental do descarte inadequado

This present Thesis, is explorer work and presents an analysis of e-wastes of the industry of cellular mobile telephony, evaluating the evolution of the telecommunications nets and as if it holds the global and Brazilian market of cellular telephony. It approaches the elements gifts in the cellular devices that can badly cause to the environment and the health, the discarding of the devices in end of life cycle is made. It analyzes the new European regulation of electric equipment residues and electronic, the WEEE, as it influenced the strategy of the companies manufacturers of mobile phone cellular and of that she forms is possible to create a Brazilian national industry for recycling of devices of cellular, with conditions to globally competition. For this some possible models of being implanted in Brazil are presented. The project of law 203/91 on solid residues is argued and as it would be interesting if to persist some proposals presented to the project, to create a Brazilian market of recycling with capacity of global competition for use to advantage of the European regulation if to get a competitive advantage

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

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

Modelagem de equações estruturais na análise de dados de serviços em comunicações móveis

In recent decades, changes have been occurring in the telecommunications industry, allied to competition driven by the policies of privatization and concessions, have fomented the world market irrefutably causing the emergence of a new reality. The reflections in Brazil have become evident due to the appearance of significant growth rates, getting in 2012 to provide a net operating income of 128 billion dollars, placing the country among the five major powers in the world in mobile communications. In this context, an issue of increasing importance to the financial health of companies is their ability to retain their customers, as well as turn them into loyal customers. The appearance of infidelity from customer operators has been generating monthly rates shutdowns about two to four percent per month accounting for business management one of its biggest challenges, since capturing a new customer has meant an expenditure greater than five times to retention. For this purpose, models have been developed by means of structural equation modeling to identify the relationships between the various determinants of customer loyalty in the context of services. The original contribution of this thesis is to develop a model for loyalty from the identification of relationships between determinants of satisfaction (latent variables) and the inclusion of attributes that determine the perceptions of service quality for the mobile communications industry, such as quality, satisfaction, value, trust, expectation and loyalty. It is a qualitative research which will be conducted with customers of operators through simple random sampling technique, using structured questionnaires. As a result, the proposed model and statistical evaluations should enable operators to conclude that customer loyalty is directly influenced by technical and operational quality of the services offered, as well as provide a satisfaction index for the mobile communication segment

Os rostos da pobreza brasileira: análise crítica dos discursos do governo federal, da Veja e da Cufa

Brazilian constitution says that all Brazilians have basic survival rights such as education, sanitation and food, but these basic rights are luxury for some. So, thinking about this, this paper aims to develop a critical analysis about the (re)production of the discourse on poverty, and consequently on the poor, given by the federal government, through the official website of the program Brazil Without Poverty (Brasil Sem Pobreza), the media, represented by Veja magazine, and by those who affirm to be representatives of the poor; like the Single Central Slums (Central Única das Favelas CUFA). Our aim is to present a critical reflection on the discourses about the poverty in the voices of the government, Veja magazine (media representative) and CUFA (poor representative) and their contribution to the development of the meanings of the theme in Brazilian society. In order to do so, we have identified categories based upon Bajoit (2006a) to classify which the author calls faces of poverty . We have used the Sociological and Communicational Discourse Approach (ASCD) as developed by Pedrosa (2012a, 2012b, 2012c), within the Critical Discourse Analysis as theoretical apparatus, and also the studies in which the ASCD is built upon such as Sociology for Social Change (BAJOIT, 2006), the Cultural Studies (HALL, 2005), and the Functional Systemic Linguistic, especially the Evaluating System (MARTHIN & WHITE, 2005, VIAN JR et al, 2011). Thus, the discourse on poverty or on fighting poverty, extracted from news, chronicles and other genres of the mentioned vehicles, are taken as object of study to understand identities that are created and renewed on poverty and on the Brazilian poor, as their dependence on the government and civil society, their exploitation by the economy, and even the media that sometimes features them as delinquent