106 resultados para Universidade Federal
Resumo:
In contemporary society, distance education is expanding, especially in the offering of courses of initiatory professor training. By the side of possibilities, there is the need to critically reflect on the government decision to finance, and even to incite distance education, as a more economic way to achieve, within different time and space, the greatest quantity of the population, trying to fill the gaps of the Brazilian school education. The research was made in the Biology Bachelor Course offered by the Pernambuco University (UPE), in the context of the Presential Support Pole of the Paraiba State University, located in the city of Campina Grande. Along this study, we intend to analyze the evaluation practice and the instruments of valuation available in the virtual environment of learning (AVA), used by the former professors in the learning evaluation of the contents offered by the reference course. The relevance of the discussion is to reflect about the results of distance education in the initial of the professor training. To perceive the possibilities and limitations concerning the technological resources available at the educational process, especially to the evaluation practice, is primordial in order to comprehend the contents of learning that can be explored by the professors and which is the dialogical relation that is firmed between professor, preceptor and student, in favor of the learning development and an effective and meaningful education. The qualitative research had the symbolic interacionism as a methodological-theoretical approach. We gathered informations through institutional documents, documental records, questionnaires and semi-structured interviews. Treating and analyzing the data we used the content analysis method (Bardin, 1977). As a theoretical basis, we relied on authors such as Zabala (1998, 1999), Aretio (2002), Hoffmann (2003, 2005), Silva, M. (2003, 2006), Belloni (2006), Luckesi (2008), Silva, J. (2008), Vasconcelos (2008) and Domingos (2009). It was evident the need to reflect about the educational practice of the professors and preceptors responsible for the academic distance learning, concerning the evaluation of the learning contents in a autonomous and innovatory way, identifying its influence in the development of values which are considered vital to a complete professor upbringing. The evaluation in a mediator approach is necessary to the reality of an online classroom, because of its character to promote the improvement of the action of the one who is teaching and the one Who is learning in an interactive, collaborative and cooperative perspective, seeking a transformative praxis. Involved in this formation, the bachelors will be able to promote the development of capacities and skills necessary to the complete learning of theirs future students, certifying the education for life, which is a perspective that includes the knowing, the knowing how to do and how to be, a living being with sustainable relations with the others and with nature
Resumo:
In this thesis we propose to investigate the contribution that the Universitary Television from Rio Grande do Norte state, Brazil (TVU RN), offers to democratization of information and diffusion of the scientific knowledge produced by the Federal University of Rio Grande do Norte (UFRN) from the perception of their own students. We adopt the basic assumption in wich the TVU RN needs to be connected with the scope of the current UFRN policy, since plays an important role regarding democratization and social inclusion policies in UFRN. We support the thesis that TVU UFRN offers important information for those who are part of academic culture (COULON, 1995a; 1995b, CHARLOT, 2000; BOURDIEU, 2007, 2005, 1997, 1996, 1975), as well as for society in wich it is inserted, since it contributes to the dissemination of scientific knowledge and relevant information about the university. We consider TVU RN a Public Sphere (HABERMAS, 2002; 2003a, 2003b; 2003c; 1999; 1989) conducive to discussion of issues involving higher education. Researches on Universitary Television are recent and some studies on it advanced in the way to define it and present it as a means of dissemination of scientific knowledge (ROCHA, 2006; COUTINHO, 2006; CALLIGARO, 2007; AIRES, 1999; PORCELLO, 2002; PRIOLLI, 2003, 2008, 2009; MAGALHÃES, 2002, 2008; RAMALHO, 2008; 2010; CARVALHO, 2006). For our investigation we chose the combination of quantitative and qualitative methods, both equally valid and accepted by many authors (FLICK, 2009; BAUER; GASKELL, 2002; RICHARDSON, 1999; LAVILLE; DIONNE, 1999). We developed a questionnaire initially with objective questions ending up with open questions of free text. The questionnaire was developed and hosted from a tool of Google Docs and the link to the webpage containing those questionnaires was sent by e-mail by the Permanent Commission of Vestibular of UFRN, COMPERVE, for all university students who were with their registration (status) active in the COMPERVE registers of the second half of 2010. The analysis of this material was performed using the techniques of content analysis and, within this mode was chosen thematic analysis considered appropriate for both qualitative and quantitative research (BARDIN, 2004; MINAYO, 2002). The investigation found that although most students consider that the TVU RN contributes to the democratization of information and dissemination of scientific knowledge produced in university, and moreover to arouse the interest of the academic community, still has not yet become an object of interest of the entire academy. Therefore, the research highlights the relevance and abrangency of further studies on the TVU RN due to the strategic role it plays in this new reality of public universities in the country. In addition, we suggest to the UFRN managers that they put TVU within the hall of discussions in order to receive the so much needed investment for any university organ
Resumo:
Over time the Physical Education on IFRN has considered the sport as the only possibility of pedagogical action. In the purpose of investigating the aspects that determine this condition, this study aimed the context of physical education within the institutional framework and its current perspectives in the process of institutional transformation. In this sense, were addressed the following study questions: What political pedagogical aspects that influenced the context of Physical Education on IFRN and how the pedagogical experience on Mossoro s campus incorporated the perspectives of curricular proposals transformation for the High School and the theoretical changes of the Brazilian Physical Education. Methodologically the work was based on a qualitative approach characterized as a descriptive- comparative research. The technique of discourse analysis was employed in the speech of research collaborators having as categories of analysis the professional activities time in the institution; The ratio of official use of the assumptions to the pedagogical practice of Physical Education in IFRN; The sport in the education process of students and The Prospects of Physical Education in the current configuration of IFRN. The data analysis allowed us to infer that the theoretical methodology of pedagogical practice of Physical Education in IFRN need to be reformulated and that it is necessary a contextualization with the curricular principles of the political institutional pedagogical project and with the Curriculum Guidelines for Secondary Education. The teaching experience developed in the Mossoro s Campus was contextualized with the national curriculum guidelines for secondary education and the theoretical changes of the Brazilian Physical Education. We conclude that it is necessary a collective action of the group of teachers to transform the educational profile of Physical Education of IFRN, beyond the institutional support to be able to consolidate the physical education curriculum component in the current dimensions of society, human being, education, science, technology and work, proposed by the philosophical principles and epistemological political project of IFRN educational
Resumo:
The aim of this study was to analyze the social representation of the sensible among teachers of the Federal Institute of Education, Science and Technology of Rio Grande do Norte, attempting to identify its constituents and understand the dynamics that gives functionality to your organization. The study is significant considering that the professional conduct can not be delineated in its complexity without unraveling the social representations that teachers themselves have of their being and doing professional. The theoretical and methodological framework of the research is the theory of social representation. 107 teachers from various backgrounds participated. To collect the data were used as instruments : a questionnaire listing, which subsidizes the characterization of the subjects , the TALP - technique of free association of words ( ABRIC , 1994) , the PCM - Procedure for Multiple Ratings ( ROAZZI , 1995) ; questionnaire redemption of sensitive memories of the subjects in their school experiences of childhood , adolescence, youth and teaching practice . The PCM data, in which the slogan was directed at rating Give class, were submitted to multidimensional statistical analysis. Already TALP was analyzed by EVOC 2000 software, the profile questionnaire received descriptive statistical analysis and the memories received the questionnaire analysis of thematic content, Bardin (2004). Taken together, the results point to a social representation of sensitive teaching (the game, the fun, the touch, the smile, the relaxation) are not in the classroom. The sensitive pure still fits in school, but only in the courtyard, on the playground, in the intervals, therefore, outside of space-time class, playful perch that lives in each of us is totally strange to this world of the classroom . After doing the Approximation of ideas , we realized three discourses evident in the reports of teachers : the discourse of Numbness in which we perceive the distance of the teacher in relation to sensitive component as a facilitator in the learning process , the discourse of Feeling , in which we can discern small approximation to the sensitive dialogues and proposed in this study , the speech of reflection in which teachers analyze, evaluate and establish a discourse on the importance of education in sensitive , but not actualize in their teaching practice
Resumo:
L accès et la permanence des étudiants à l université sont très présents dans les débats actuels relatifs à l'enseignement supérieur. De nombreuses mesures sont prises dans les politiques d'accès dans le but de réduire les inégalités et d'encourager les étudiants ayant moins de chances d'entrer dans l'enseignement supérieur, comme les étudiants issus de l'enseignement public, qui ont encore un niveau inférieur à celui souhaité. Lorsque ces élèves réussissent à terminer leurs études secondaires, passer l'examen d'entrée et réussir leur entrée dans l'enseignement supérieur ils se considèrent comme « victorieux ». Cette étude (pour le Master de l UFRN), développée au sein du groupe de recherche de la formation et professionnalisation des enseignants (PPGed / UFRN), vise à étudier la trajectoire des élèves issus des écoles publiques qui accèdent à une université publique. Nous avons interviewé 12 étudiants, six de l'Université fédérale de Rio Grande do Norte (UFRN) et 6 de l'Université d'État de Bahia (UNEB) inscrits à différents cours du premier cycle (Licence). Nous cherchons savoir comment s est déroulé leurs parcours au sein de l'Université, notamment en ce qui concerne la préparation aux examens d'entrée à l université (Vestibular) , la motivation du choix de cours, la première année à l'université, les habitudes d'étude, la relation avec l'apprentissage et les perspectives quant à l'avenir des élèves interrogés. Nous nous sommes référés aux travaux menés par Zago (2006), Ramalho (2003), Charlot (1997), Galland et Gruel (2009), Coulon (2008), Tinto (1993), Doray et l'équipe canadienne du CIRST (2009). L'entrée à l'université comporte un triple processus, institutionnel (formelles et informelles), intellectuel (composantes cognitives et académiques) et social (vie sociale au sein de l'université). L'étudiant entre à l'université et y trouve une nouvelle culture, de nouvelles connaissances et devra apprendre à être universitaire. Apprendre à surmonter le moment de l étrangeté et bien passer par le processus de l'apprentissage des règles, des codes de son nouveau statut et s accommoder de sa position d étudiant à l'université, arrive enfin, le temps d'affiliation, c'est à dire, le moment de l'admission où l'étudiant se sent comme un «vétéran», et qu il peut dire que les dangers de l'abandon sont passés et qu il pourra continuer son parcours avec succès. Cette étude vise à apporter des connaissances nouvelles sur les étudiants issus des écoles publiques, comme contribution au domaine des politiques d'accès et de permanence à l université et de soutien pédagogique au sein de cette institution
Resumo:
The ability to work, considered as resulting from a dynamic process between the individual resources in relation to their work, influenced from various factors such as sociodemographic, lifestyle, aging process and requirements of work. Aiming analyze the ability to work in a population of public servants, the study analyzed 132 public servants volunteers of the infrastructure sector, in a Federal Institution of Higher Education of the state of Rio Grande do Norte, Northeast, Brazil. Data were collected through a questionnaire called the Index of Capacity for Work - ICT. The variable analysis was done by using descriptive statistics of means, standard deviations, median minimum and maximum values of the scores of quantitative variables. The joint analysis of the variables was performed by multiple linear regression. The server had low capacity to work 11 (8.33%), moderate 31 (23.48%), good 54 (40.91), and Great 28 (21.21). Multiple regression analysis, adjusted for age, sex, education, age started to work, length of service, current capacity and full of disease, showed that best explained the variation of the CTI were age, current capacity and full of disease. The survey showed that 75% of the servers showed ICT below 43, so capacity low, moderate or good and only 25% of respondents had the CTI servers over 43 points, so great capacity for work. According to the recommendations of FIOH - Finnish Institute of Occupational Health, for servers that have these scores be implemented whose objective is to restore the ability to work which is low, improving the capacity for moderate work, support the capacity for the good work and maintain the ability to work great. Therefore, we recommend that the ICT is implemented in other units of the IFES survey in the perspective of achieving a real situation of all its servers, enabling the implementation of these measures as necessary to promote recovery and health of its employees.
Resumo:
The Expansion Plan of the Federal Network of Vocational Education foresees the construction of 860 new units of instruction until 2020, representing a strong growth against the 140 existing units prior to its disclosure by Federal Government of Brazil, in 2005. The Federal Institutes of Education, Science and Technology have been performing the expansion while experiencing the shortcomings and challenges of units still in development, created in previous phases of the Plan. The quality of the services of these institutions has been evaluated by the control bodies, which require the submission of performance indicators in annual management reports of institutions under their jurisdiction. In this context of expansion process, particularly, is desirable to identify possible changes in quality standards. Thus, this research was motivated by the following problem: there was difference in the performance of the Federal Institutes of Education, Science and Technology after the inauguration of the first units of phase II of the Expansion Plan of the Federal Network of Vocational Education? This is an exploratory-descriptive, ex-post-facto, quantitative approach research, which aims to contribute to the knowledge of the impact of the expansion of the Federal Network. The data were collected from 12 indicators presented in management reports of 38 Federal Institutes through years 2007 to 2011 to evaluate the performances using descriptive statistical techniques. The indicators were analyzed in both consolidated and open manners by the following perspectives: country region, growth of instruction units and institutions origin. Was also performed a multivariate analysis of clusters in order to identify excellence groups of Institutes. The results showed differences in the expansion plan s development among Brazilian regions, both in terms of infrastructure and academic indicators, with better results in the Midwest and South, and that there are differentiated profiles of institutes as its origin, where the best quality indicators occur in those originated by integration of different educational institutions. Still, were identified two excellence groups, with emphasis on academic management, human resources and expansion
Resumo:
Knowledge and innovation were seen as major forces, both for survival, as the acquisition of competitive advantages in the Brazilian economy, as well as adding value to the product as a market differentiator. The Triple Helix model is directed toward the knowledge-based economy. Over the past six years, the Federal Government through the Financier of Studies and Projects ( FINEP ) invested in technological innovation projects, economic subsidies, about U.S. $ 1 billion supporting more than 800 projects with these resources. According to the MCTI , the Northeast, over the years 2000 to 2010 increased spending on Science and Technology (considering the activities of research and development more scientific and related activities) of the State Government in relation to its total revenue In 2000, 0.51% of total revenues were invested in Science & Technology, while in 2010 this figure increased to 1.31%. Among the nine Northeast states, Paraíba is highlighted. In 2000, 0.33% of its total revenues were directed to innovation, reaching 2.04% in 2010, the largest increase in the region while the RN invested 0.24% in 2000 and in 2010 reached the level of 1.42 %. According to IBGE, in the period 2000-2011, the micro and small enterprises surpassed the barrier of 6 million establishments. In 2000, there were 4.2 million establishments while in 2011 were 6.3 million active establishments. Therefore, throughout the period, there was a creation of approximately 2.1 million new establishments. Between 2000 and 2011, micro and small businesses have created 7.0 million formal jobs, 8.6 million jobs in 2000 to 15.6 million in 2011. This scenario shows the importance of this study in relation to the investment of governments in RD & I in micro and small enterprises. This study aims to analyze the interaction Universities - Business - Government in the development of innovation in micro and small companies in Rio Grande do Norte participants of the edicts of Inova FAPERN. We chose to adopt as a research method case study concerning the procedure of the research, exploratory, descriptive, and on documents with engineers and researchers of innovation projects approved by PAPPE Subsidy (Inova -RN I, II and III). Data collection was done through the report made by FAPERN entitled: " Evaluation of companies financed and supported by the Grant Program for Technological Innovation for Micro and Small Enterprises RN - INOVA -RN " (2010) and a questionnaire with 40 closed questions and 1 opened to 30 affirmative composed based on a 5-point Likert scale. The analysis of data was qualitative and quantitative. The study provided to identify the importance and barriers arising from the relation between Government Enterprise (micro and small) and University as essential to the economic development of the region. It was also identified that, in the innovation projects, 70% of the goods or services originating from research were to market these, 50% resulted in a patent for the company and 80% publications of scientific articles
Resumo:
Currently, it stress it comes negative affecting the life of the people. In this direction, the present dissertação had as purpose to investigate the factors stressor in the environment of teaching work in a private university. For its concretion, bibliographical studies had been carried through, applied questionnaires, which were elaborated in elapsing of this dissertação, and comment of the environment of work of the professors. From the analysis of Spearman, of studies and comments 7 groups of variable had been analyzed, of which three of them if had shown excellent in the sprouting of stress it negative, namely: Environment of Work, characterization of the teaching activity and organization of the time/institucional aspects. From the displayed one, it is observed that the factors most excellent, that influence in the sprouting of stress it negative in the professors are: the imperfections of communication, the wage and the instability how much to horary the load definition attributed to these professionals
Resumo:
This dissertation proposes studying the issue of withdrawal undergraduate in physics at the Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte (IFRN) and collaborate with suggestions for dealing with this problem. The first chapter begins with an overview of two significant problems in the Brazilian educational system: the high dropout rates in degrees in physics and the lack of teachers with specific training in this science. Then, we discuss the relevance of this research to the area of physics teaching, as well as justify its completion as part of a professional master's degree. After, we present a proper definition for the term withdrawal, which is based on the existing problem in the IFRN. And, in the same chapter, we explicitly the focus, the objectives and the methodological aspects of this work. The results obtained in our investigation are presented in next four chapters. In the second chapter of this dissertation, we present: a brief history of the creation of IFRN degree in physics, the functioning of this course and the foundation of classrooms 2004.2 and 2006.1. We also show a kind of map of the withdrawal of the groups investigated (the dropout rate was 84.4% in both groups) and an analysis of the relationship between the curricula of each of them and the number of dropouts. In the third chapter, we display a descriptive statistics of the students which dropout and found that the largest dropout occurred with students who are women, married, parents of one kid; workers, joined with a minimum age of 23 years and completed high school at least 6 years. Then in the fourth chapter, we reveal and discuss the students' reports on the causes of their dropout. From the data presented, we can say that the answer to the question "What was the main reason for your dropout?" Is mainly in personal injury claims: another option for upper-level course and lack of time to devote to the course. In the fifth chapter, we show the results related to teacher s opinions about the phenomenon in question. We detected three main causes for the abandonment, according to teachers: the lack of dedication, the lack of interest and lack of integration in the course. In the sixth and final chapter, we discuss the results and present our conclusion and the proposed report - the product of this dissertation, presented as Annex. This report contains mainly suggestions for curricular and institutional actions that can contribute to reducing the dropout degree in Physics in the IFRN. The main actions suggested are: implementation of the curriculum in disciplines, implementation of programs or actions to combat this poor content of basic training, implementation of specific programs or actions for the student worker, and dissemination of IFRN degree in physics in schools through seminars or workshops
Resumo:
This work aims to understand the teaching of English at the Federal Institute of considering the recommendations of official and technical documents for the integrated secondary school and the perspective of the English teachers settled in one of the campuses of the Institute. It is also an objective of this research to infer as to what extent the perspective of teachers is articulated to the documental recommendations. For this purpose, several official and technical documents (LÜDKE; ANDRÉ, 1986), such as the PCNEMs (BRAZIL, 2000), the OCNEMs (BRAZIL, 2006) and the Political-Pedagogical Project of the Institute (IFRN, in press) were gathered, and a questionnaire was submitted to six teachers of English from one of the campuses of the institution. The theoretical references of the research include, among others, Bakhtin (1997; 1999), Widdowson (1991), Almeida Filho (2011; 2004), Celani (1988; 2009), Hutchinson and Waters (1987) and Dudley-Evans and St. John (1998). The results show that the teaching of English according to the documents predicts the instrumental use of the foreign language, but suggests the development of competences and skills as contextualized social practices, aimed at the education of the student as a professional-citizen. The perspective of teachers, in turn, points to a concern that the teaching of English serves as a tool for improving student life through the instrumental use of language as a means of accessing information and professional training. This finding reveals that the articulation between the documental recommendations and perspective of teachers does not go beyond what refers to the instrumental language teaching, since teachers do not show, when reporting their practices, the teaching of language as social practice, as mentioned in the legal texts
Os rostos da pobreza brasileira: análise crítica dos discursos do governo federal, da Veja e da Cufa
Resumo:
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
Resumo:
The inventory management in hospitals is of paramount importance, since the supply materials and drugs interruption can cause irreparable damage to human lives while excess inventories involves immobilization of capital. Hospitals should use techniques of inventory management to perform replenishment in shorter and shorter intervals, in order to reduce inventories and fixed assets and meet citizens requirements properly. The inventory management can be an even bigger problem for public hospitals, which have restrictions on the use of resources and decisionmaking structure more bureaucratized. Currently the University Hospital Onofre Lopes (HUOL) uses a periodic replacement policy for hospital medical supplies and medicines, which involves one moment surplus stock replenishment, the next out of stock items. This study aims to propose a system for continuous replenishment through order point for inventory of medical supplies and medicines to the hospital HUOL. Therefore, a literature review of Federal University Hospitals Management, Logistics, Inventory Management and Replenishment System in Hospitals was performed, emphasizing the demand forecast, classification or ABC curve and order point system. And also, policies of inventory management and the current proposal were described, dealing with profile of the mentioned institution, the current policy of inventory management and simulation for continuous replenishment order point. For the simulation, the sample consisted of 102 and 44 items of medical and hospital drugs, respectively, selected using the ABC classification of inventory, prioritizing items of Class A, which contains the most relevant items in added value, representing 80 % of the financial value in 2012 fiscal year. Considering that it is a public organization, subject to the laws, we performed two simulations: the first, following the signs for inventory management of Instruction No. 205 (IN 205 ), from Secretary of Public Administration of the Presidency ( SEDAP / PR ), and the second, based on the literature specializing in inventory management hospital. The results of two simulations were compared to the current policy of replenishment system. Among these results are: an indication that the system for continuous replenishment reorder point based on IN 205 provides lower levels of safety stock and maximum stock, enables a 17% reduction in the amount spent for the full replenishment of inventories, in other words, decreasing capital assets, as well as reduction in stock quantity, also the simulation made from the literature has indicated parameters that prevent the application of this technique to all items of the sample. Hence, a change in inventory management of HUOL, with the application of the continuous replenishment according to IN 205, provides a significant reduction in acquisition costs of medical and hospital medicine
Resumo:
The research seeks to comprehend the development of the promoting and structuring Fiscal Education actions in the states and in the federal district, attending to the guideline and the administrative requirements established by the Escola de Administração Fazendária (ESAF) to implement the Programa Nacional de Educação Fiscal (PNEF). The study has an exploratory content with a qualitative approach. The informations were collect with a questionnaire applied through the Google-docs by the managers of the program in any federated unit. Were founded several results, as the fragility of the program in the budgeting and financial area, the low frequency of the Grupo de Educação Estadual (GEFE) in regular meetings, the absence to monitor undertaken actions and the absence of interlocution between the GEFE and the forums of national discussions, especially the Conselho Nacional de Política Fazendária (CONFAZ). Despite the fragilities, the work shows the occurrence of some actions to disseminate Fiscal Education in schools and universities, the establishment of partnerships and the participation of the GEFE‟s in the national meetings. With the study, it was possible to conclude that in spite of the weaknesses found in its structure, the PNEF s institutionalized in the states and in the federal district, observing the differences between the federal units in relation to the ripening of the program. Despite the difficulties evidenced, it appears that they are capable of resolution, as far as it recognizes the importance of the Program for the promotion of a culture of active citizenship in the society and it will gives better conditions of implementation
Resumo:
Cet article traite de la possibilité de proposer le Trésor à la justice pour annuler une décision administrative définitive sur les questions fiscales. Il s'agit d'un sujet qui s'oppose au principe de la vérité matérielle - qui doit prévaloir en cas d'impôt - avec une certitude morale représentée par la chose jugée administrative. Commence par le processus administratif d'impôt comme une garantie constitutionnelle du contribuable, insérée dans le panorama d une compétence adoptée dans la législation brésilienne en tant que pilier de l'Etat de droit démocratique. Met l'accent sur la position du Trésor avant l'autorité de la chose jugée administrative, ce qui démontre la fragilité de La décision finale sur les questions fiscales. Décrit les effets de la révision (ou de l'annulation) dês actes administratifs, en particulier la libération de l'impôt et de la décision administrative qui vise à le confirmer. Enfin, nous discuterons de la composition et la légitimité du contentieux administratif, en conclusion, avec le soutien de la prévalence d'un fait important dans le cãs d'impôt, est non seulement possible, mais le Trésor devrait examiner leurs propres actions si nécessaire