Efeitos das transferências intergovernamentais sobre as finanças públicas dos municípios do Rio Grande do Norte (2001-2010)

The Brazilian tax structure has specific characteristics and the performance level of government. The autonomy given to municipalities to manage their activities after the 1988 Constitution, made them highly dependent on intergovernmental transfers of resources, revealing the fragility of the administrative capacity of these entities. The vertical gap revealed by the constitutional structure of the Brazilian fiscal federalism model contributes to the formation of this specific feature that you are eroding the tax base and the ability of municipal own revenues. Although there was a better regulation of these transfers after the enactment of the Fiscal Responsibility Law, it is observed that the amount of resources transferred to the municipalities of Rio Grande do Norte is very high and is the main source of revenue of municipalities. In light of the theory of federalism and fiscal decentralization, in particular, the theories related to intergovernmental transfers, we seek to diagnose the transfers from the systematization of information on the origin, destination and value. We used the econometric model of System Dynamic Panel GMM in making the diagnosis and verification of the impact of transfers on public finances of the municipalities of the newborn, associated with a review in light of the theory of fiscal federalism and intergovernmental transfers. The paper presents some proposals for the transfer system and the composition of spending in order to contribute to greater tax efficiency

O figurino na narrativa dos filmes de Guel Arraes: O Auto da Compadecida (2000) e O Bem Amado (2010)

This research focuses on the course of Guel Arraes, moviemaker, and picks two movies for analysis: O Auto da Compadecida (2000) and O Bem Amado (2010), as well as their costumes. The focus on the costume is based on Semiology and aims to decode the meanings that stem out of the clothes. Three of the movies characters will have their costumes analyzed based on Roland Barthes’ theory, mainly considering semiology elements (language and speech), (significant and meaning) and (system and syntagma). The influence of the Armorial movement into the movie O Auto da Compadecida and the Kitsch aesthetic in O Bem Amado deserve consideration, aside from the study on costumes function within narrative, supported by Roland Barthes’ structural analysis of the narrative. We sought to highlight the balance between characters’ lines and the image of the costumes in the movies. Adding to the study on how costumes strongly accounts to narrative, we observed characteristic traits of director and scriptwriter Guel Arraes present in his works, which are the northeastern man identity, a presentation of the Northeast and popular comedy. We believe that his choices when creating and his life influences are not separate from one another. Our research was movie-appraisal centered and had a thorough investigation all over language. The main considerations are supported by the following theories: Barthes (2007), Figueirôa and Fechine (2008), Moles (2001), Stuart Hall (2005) and Mikhail Bakhtin (2013).