Avaliação econômica dos incentivos fiscais e financeiros: uma análise das empresas industriais têxteis localizadas no Rio Grande do Norte, no período de 1999 a 2003

This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9%

Biomassa e desenvolvimento sustentável e sócio regional no Brasil: uma análise à luz da Constituição Federal de 1988

It is verified worldwide an increasing concern with the protection of natural resources in the planet, a fact that became relevant in Brazil since the promulgation of the Constitution of 1988, based on the viewpoint of sustainable development, which seeks to promote economic activities in the country according to the need for conservation and preservation of natural resources for the use of present and future generations. In addition, we seek to reduce the differences that occur in our society by determining as a fundamental objective to be persecuted by the Federative Republic of Brazil the reduction of social and regional inequalities. A value that should also be observed in the context of economic activities developed here, since it is a general principle of financial and economic order of the country. Therefore, considering the exhaustion of world s reserves of fossil fuels, as well as the impacts on the environment, especially for the large emission of greenhouse effect gases, the debate about the need to change the global energy matrix increases while alternative energy sources appears as a bet to fulfill the contemporary aspirations for sustainability, and Brazil emerges in a very favorable position, because it has the essential natural conditions to allow this sector s full development. In this perspective, the work has the scope to analyze how the production of alternative energy sources may act in the search for concretization of constitutional values, to promote sustainable development for present and future generations, and to reduce regional and social inequalities in an attempt to improve the quality of life of the population. It will also be observed the current regulatory framework of alternative energy sources in the national laws to verify the existence of legal and institutional security, which is necessary to guarantee the full development of the sector in the country. And to investigate the expected results, it will be observed through the concrete evaluation of specific practices adopted in the industry, analyzing their actual compliance with the constitutional provisions under analysis, based on the examination of the possibility of using renewable biomass sources for biofuel production, promoting development to the country, indicating the opening lines about how this important sector can act to solve the energy challenge today

Extração supercrítica do óleo de linhaça: construção do extrator, estudo de parâmetros de processo, avaliação química e antioxidante do produto

The aim of the present study was to extract vegetable oil from brown linseed (Linum usitatissimum L.), determine fatty acid levels, the antioxidant capacity of the extracted oil and perform a rapid economic assessment of the SFE process in the manufacture of oil. The experiments were conducted in a test bench extractor capable of operating with carbon dioxide and co-solvents, obeying 23 factorial planning with central point in triplicate, and having process yield as response variable and pressure, temperature and percentage of cosolvent as independent variables. The yield (mass of extracted oil/mass of raw material used) ranged from 2.2% to 28.8%, with the best results obtained at 250 bar and 50ºC, using 5% (v/v) ethanol co-solvent. The influence of the variables on extraction kinetics and on the composition of the linseed oil obtained was investigated. The extraction kinetic curves obtained were based on different mathematical models available in the literature. The Martínez et al. (2003) model and the Simple Single Plate (SSP) model discussed by Gaspar et al. (2003) represented the experimental data with the lowest mean square errors (MSE). A manufacturing cost of US$17.85/kgoil was estimated for the production of linseed oil using TECANALYSIS software and the Rosa and Meireles method (2005). To establish comparisons with SFE, conventional extraction tests were conducted with a Soxhlet device using petroleum ether. These tests obtained mean yields of 35.2% for an extraction time of 5h. All the oil samples were sterilized and characterized in terms of their composition in fatty acids (FA) using gas chromatography. The main fatty acids detected were: palmitic (C16:0), stearic (C18:0), oleic (C18:1), linoleic (C18:2n-6) and α-linolenic (C18:3n-3). The FA contents obtained with Soxhlet dif ered from those obtained with SFE, with higher percentages of saturated and monounsaturated FA with the Soxhlet technique using petroleum ether. With respect to α-linolenic content (main component of linseed oil) in the samples, SFE performed better than Soxhlet extraction, obtaining percentages between 51.18% and 52.71%, whereas with Soxhlet extraction it was 47.84%. The antioxidant activity of the oil was assessed in the β-carotene/linoleic acid system. The percentages of inhibition of the oxidative process reached 22.11% for the SFE oil, but only 6.09% for commercial oil (cold pressing), suggesting that the SFE technique better preserves the phenolic compounds present in the seed, which are likely responsible for the antioxidant nature of the oil. In vitro tests with the sample displaying the best antioxidant response were conducted in rat liver homogenate to investigate the inhibition of spontaneous lipid peroxidation or autooxidation of biological tissue. Linseed oil proved to be more efficient than fish oil (used as standard) in decreasing lipid peroxidation in the liver tissue of Wistar rats, yielding similar results to those obtained with the use of BHT (synthetic antioxidant). Inhibitory capacity may be explained by the presence of phenolic compounds with antioxidant activity in the linseed oil. The results obtained indicate the need for more detailed studies, given the importance of linseed oil as one of the greatest sources of ω3 among vegetable oils

Educação superior em turismo: o profissional de turismo frente às competências exigidas pelo mercado de trabalho do setor hoteleiro em Natal

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Estudo comparativo da injeção de água usando poços verticais e horizontais

Oil recovery using waterflooding has been until now the worldwide most applied method, specially for light oil recovery, its success is mainly because of the low costs involved and the facilities of the injection process. The Toe- To-Heel Waterflooding TTHWTM method uses a well pattern of vertical injector wells completed at the bottom of the reservoir and horizontal producer wells completed at the top of it. The main producing mechanism is gravitational segregation in short distance. This method has been studied since the early 90´s and it had been applied in Canada with positive results for light heavy oils, nevertheless it hasn´t been used in Brazil yet. In order to verify the applicability of the process in Brazil, a simulation study for light oil was performed using Brazilian northwest reservoirs characteristics. The simulations were fulfilled using the STARS module of the Computer Modelling Group Software, used to perform improved oil recovery studies. The results obtained in this research showed that the TTHWTM well pattern presented a light improvement in terms of recovery factor when compared to the conventional 5- Spot pattern, however, it showed lower results in the economic evaluation

Tributação, finanças públicas e política fiscal: uma análise sob a óptica do direito e economia

In the Brazilian legal scenario, the study of taxation has traditionally been restricted to positivist analysis, concerned with investigating the formal aspects of the tax legal rule. Despite its relevance to the formation of the national doctrine of tax, such formalist tradition limits the discipline, separating it from reality and the socioeconomic context in which the Tax Law is inserted. Thus, the proposal of the dissertation is to examine the fundamentals and nature of taxation and tax legal rules from the perspective of Law and Economics (Economic Analysis of Law). For this purpose, the work initially reconnects the Tax Law and Science of Finance (or Public Finance) and Fiscal Policy, undertaking not only a legal analysis, but also economic and financial analysis of the theme. The Economics of Public Sector (or Modern Public Finance) will contribute to the research through topics such as market failures and economic theory of taxation, which are essential to an economic approach to Tax Law. The core of the work lies in the application of Law and Economics instruments in the study of taxation, analyzing the effects of tax rules on the economic system. Accordingly, the dissertation examines the fundamental assumptions that make up the Economic Analysis of Law (as the concept of economic efficiency and its relation to equity), relating them to the tax phenomenon. Due to the nature of the Brazilian legal system, any worth investigation or approach, including Law and Economics, could not pass off the Constitution. Thus, the constitutional rules will serve as a limit and a prerequisite for the application of Law and Economics on taxation, particularly the rules related to property rights, freedom, equality and legal certainty. The relationship between taxation and market failures receives prominent role, particularly due to its importance to the Law and Economics, as well as to the role that taxation plays in the correction of these failures. In addition to performing a review of taxation under the approach of Economic Analysis of Law, the research also investigates the reality of Brazilian tax system, applying the concepts developed in relevant cases and issues to the national scene, such as the relationship between taxation and development, the compliance costs of taxation, the tax evasion and the tax enforcement procedure. Given the above, it is intended to lay the groundwork for a general theory of Economic Analysis of Tax Law, contextualizing it with the Brazilian tax system

Obtenção de antioxidante a partir de derivados do LCC

Cashew-nut-shell-liquid (CNSL) is a phenolic oil that hás been due its their antioxirsion properties for use in fuels. The present work develops a method to the conversion of hidrogenated cardanol, that is the main component of the CNSL, in a compound with similar chacteristics to antioxidants used in products from petroleum. The antioxidants wasd obtained by exhaustive alkylation of the compound with tert-butyl chloride. After completing the optimization of several reaction steps, the product 2,4,6 tri-tert-butyl (pentadecylphenol) was obtained for the first tima. Characteeization and determination of physico-chemical properties were realized too, as well as wasd developed a study for check your application as an oxidative inhibitor by the molecular modeling. Estimation of process evalution was executed as well, where a rapid and practical computational methodology was utilizated in projects of the fine chemistry. The research showed satisfactory results and it could be concluded that the commercialization of this chemical products is feasible

Estudo da secagem do pedúnculo do caju em sistemas convencional e solar: modelagem e simulação do processo

This work aims to study the drying of cashew-nut pulp with different lay-out of dryers using conventional and solar energy. It concerns with the use of exceeding of the regional raw material and the suitable knowledge for the applicability of the drying systems as pathway for food conservation. Besides, it used renewable sources as solar energy to dry these agroindustrial products. Runs were carried out using a conventional tray-dryer with temperature, air velocity control and cashew slice thickness of 55°C, 65°C, 75°C; 3.0; 4.5, 6.0 m s-1; 1.0; 1.5 and 2.0 cm, respectively, in order to compare the studied systems. To evaluate the conventional tray-dryer, it was used a diffusional model of 2nd Fick´s law, where the drying curves were quite well fitted to an infinite flat plate design. For the drying runs where the room temperature had no control, it was developed a phenomenological-mathematical model for the solar dryer with indirect radiation under natural and forced convection based on material and energy balances of the system. Besides, it was carried out assays in the in natura as well as dehydrated, statistic analysis of the experimental drying data, sensorial analysis of the final dry product and a simplified economical analysis of the systems studied

Estudo da viabilidade da destilação solar para polimento de águas produzidas de petróleo

This work study of solar distillation feasibility in effluent of petroleum industry: produced water, making possible your reuse for irrigation of oleaginous cultures or fodder crops or in steam generation, as well the transport phenomena involved. The methodology for development of this project was to characterize the effluent to be treated and to accomplish physical and chemical analysis in the distilled, to build distillation equipment, concomitant operation of both equipments and implementation of data processing and economical evaluation. The methodology used for all parameters is outlined in APHA (1998) and sampling of the type compound. The feeding of distillation equipment was performed with treated effluent from UTPF of Guamaré. The temperature was monitored throughout the distillers and during the time of operation. The distillers feed occur, as a rule, for sifon. The distillers were operated by a period of 17 months between July 2007 and February 2009, in which 40 experiments were performed. The radiation and temperature datas were acquired in the INPE s site and the temperature inside of the distillers was registered by DATALOGGER Novus. The rates of condensation (mL / min) were determined by measuring of the flow in a graduate test tube of 10 mL and a chronometer. We used two simple solar effect distillers of passive type with different angles in coverage: 20 ° and 45 °. The results obtained in this study and the relevant discussions are divided into six topics: sample characterization and quality of distilled; construction of distillers; operation (data, temperature profile), climatic aspects, treatment of data and economical analysis. Results obtained can be inferred that: the energy loss by the adoption of vessel glass was not significant, however, complicates the logistics of maintenance the equipment on a large scale. In the other hand, the surface of the tub with a glass shield on the equipment deterioration, both devices showed similar performance, so there is not justified for use of equipment 450. With regard to the climatological study it was verified that the Natal city presents monthly medium radiation varying in a range between 350 and 600 W/m2, and medium of wind speed of 5 m / s. The medium humidity is around 70% and rainfall is very small. The regime of the system is transient and although it has been treated as a stationary system shows that the model accurately represents the distillers system's 20 degrees. The quality of the distilled with regard to the parameters evaluated in this study is consistent with the Class 3 waters of CONAMA (Resolution 357). Therefore we can conclude that solar distillation has viability for treat oilfield produced water when considered the technical and environmental aspects, although it is not economically viable

Educação superior em turismo: o profissional de turismo frente às competências exigidas pelo mercado de trabalho do setor hoteleiro em Natal

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Estudo comparativo da injeção de água usando poços verticais e horizontais

Oil recovery using waterflooding has been until now the worldwide most applied method, specially for light oil recovery, its success is mainly because of the low costs involved and the facilities of the injection process. The Toe- To-Heel Waterflooding TTHWTM method uses a well pattern of vertical injector wells completed at the bottom of the reservoir and horizontal producer wells completed at the top of it. The main producing mechanism is gravitational segregation in short distance. This method has been studied since the early 90´s and it had been applied in Canada with positive results for light heavy oils, nevertheless it hasn´t been used in Brazil yet. In order to verify the applicability of the process in Brazil, a simulation study for light oil was performed using Brazilian northwest reservoirs characteristics. The simulations were fulfilled using the STARS module of the Computer Modelling Group Software, used to perform improved oil recovery studies. The results obtained in this research showed that the TTHWTM well pattern presented a light improvement in terms of recovery factor when compared to the conventional 5- Spot pattern, however, it showed lower results in the economic evaluation

Avaliação ecológico-econômica do manguezal de Macau/RN e a importância da aplicação de práticas preservacionistas pela indústria petrolífera local

This work presents the results of a survey in oil-producing region of the Macau City, northern coast of Rio Grande do Norte. All work was performed under the Project for Monitoring Environmental Change and the Influence of Hydrodynamic forcing on Morphology Beach Grass Fields, Serra Potiguar in Macau, with the support of the Laboratory of Geoprocessing, linked to PRH22 - Training Program in Geology Geophysics and Information Technology Oil and Gas - Department of Geology/CCET/UFRN and the Post-Graduation in Science and Engineering Oil/PPGCEP/UFRN. Within the economic-ecological context, this paper assesses the importance of mangrove ecosystem in the region of Macau and its surroundings as well as in the following investigative exploration of potential areas for projects involving reforestation and / or Environmental Restoration. At first it was confirmed the ecological potential of mangrove forests, with primary functions: (i) protection and stabilization of the shoreline, (ii) nursery of marine life, and (iii) source of organic matter to aquatic ecosystems, (iv) refuge of species, among others. In the second phase, using Landsat imagery and techniques of Digital Image Processing (DIP), I came across about 18,000 acres of land that can be worked on environmental projects, being inserted in the rules signed the Kyoto Protocol to the market carbon. The results also revealed a total area of 14,723.75 hectares of activity of shrimp production and salting that can be harnessed for the social, economic and environmental potential of the region, considering that over 60% of this area, ie, 8,800 acres, may be used in the planting of the genus Avicennia considered by the literature that the species best sequesters atmospheric carbon, reaching a mean value of 59.79 tons / ha of mangrove

Avaliação ecológico-econômica do manguezal de Macau/RN e a importância da aplicação de práticas preservacionistas pela indústria petrolífera local

This work presents the results of a survey in oil-producing region of the Macau City, northern coast of Rio Grande do Norte. All work was performed under the Project for Monitoring Environmental Change and the Influence of Hydrodynamic forcing on Morphology Beach Grass Fields, Serra Potiguar in Macau, with the support of the Laboratory of Geoprocessing, linked to PRH22 - Training Program in Geology Geophysics and Information Technology Oil and Gas - Department of Geology/CCET/UFRN and the Post-Graduation in Science and Engineering Oil/PPGCEP/UFRN. Within the economic-ecological context, this paper assesses the importance of mangrove ecosystem in the region of Macau and its surroundings as well as in the following investigative exploration of potential areas for projects involving reforestation and / or Environmental Restoration. At first it was confirmed the ecological potential of mangrove forests, with primary functions: (i) protection and stabilization of the shoreline, (ii) nursery of marine life, and (iii) source of organic matter to aquatic ecosystems, (iv) refuge of species, among others. In the second phase, using Landsat imagery and techniques of Digital Image Processing (DIP), I came across about 18,000 acres of land that can be worked on environmental projects, being inserted in the rules signed the Kyoto Protocol to the market carbon. The results also revealed a total area of 14,723.75 hectares of activity of shrimp production and salting that can be harnessed for the social, economic and environmental potential of the region, considering that over 60% of this area, ie, 8,800 acres, may be used in the planting of the genus Avicennia considered by the literature that the species best sequesters atmospheric carbon, reaching a mean value of 59.79 tons / ha of mangrove

Avaliação do potencial genotóxico e citotóxico associado a queima artesanal da castanha de caju no Município de João Câmara

The Brazil is the third largest producer of cashew nuts in the world. Despite the social and economic importance of the cashew nut, its production is still carried out artisanally. One of the main problems encountered in the cashew production chain are the conditions under which the roasting of the nut occurs to obtain the kernel from the shell. In the present study was conducted a biomonitoring of the genotoxic and cytotoxicity effects associated with the elements from the cashew nut roasting in João Câmara - RN, semi-arid region of Brazil. To assess the genotoxic was used the bioassay of micronucleus (MN) in Tradescantia pallida. In addition, it was performed a comparative between the Tradescantia pallida and KU-20 and other biomarkers of DNA damage, such as the nucleoplasmic bridges (NBP) and nuclear fragments (NF) were quantified. The levels of particulate matter (PM1.0, PM2.5, PM10) and black carbon (BC) were also measured and the inorganic chemical composition of the PM2.5 collected was determined using X-ray fluorescence spectrometry analysis and the assessment of the cytotoxicity by MTT assay and exclusion method by trypan blue. . For this purpose, were chosen: the Amarelão community where the roasting occurs and the Santa Luzia farm an area without influence of this process. The mean value of PM2.5 (Jan 2124.2 μg/m3; May 1022.2 μg/m3; Sep 1291.9 μg/m3) and BC (Jan 363.6 μg/m3; May 70.0 μg/m3; Sep 69.4 μg/m3) as well as the concentration of the elements Al, Si, P, S, Cl, K, Ca, Ti, Cr, Mn, Fe, Ni, Cu, Zn, Se, Br and Pb obtained at Amarelão was significantly higher than at Santa Luzia farm. The genotoxicity tests with T. pallida indicated a significant increase in the number of MN, NBP and NF and it was found a negative correlation between the frequency of these biomarkers and the rainfall. The concentrations of 200 μg/mL and 400 μg/mL of PM2.5 were cytotoxic to MRC-5 cells. All together, the results indicated genotoxicity and citotoxicity for the community of Amarelão, and the high rates of PM2.5 considered a potential contributor to this effect, mainly by the high presence of transition metals, especially Fe, Ni, Cu, Cr and Zn, these elements have the potential to cause DNA damage. Other nuclear alterations, such as the NPBs and NFs may be used as effective biomarkers of DNA damage in tetrads of Tradescantia pallida. The results of this study enabled the identification of a serious occupational problem. Accordingly, preventative measures and better practices should be adopted to improve both the activity and the quality of life of the population. These measures are of fundamental importance for the sustainable development of this activity.

Avaliação da ação bioinseticida de SBTI e vicilina de Erythrina velutina em enzimas digestivas e membrana peritrófica de larvas de Plodia interpunctella (Lepidoptera: Pyralidae)

Plodia interpunctella (Indian meal moth) is a cosmopolitan pest that attacks not only a wide range of stored grain as well other food products. Due to its economic importance several researches have focused in a method with ability to control this pest with few or no damage to the environment. The study of digestive enzymes inhibitors, lectins and chitin-binding proteins, has often been proposed as an alternative to reduce insect damage. In this study we report the major classes of digestive enzymes during larval growth in P. Interpunctella, being those proteinases actives at pH 9.5 and optimum temperature of 50 oC to both larvae of the 3rd instar and pre-pupal stage of development. In vitro and zymogram assays presented the effects of several inhibitors, such as SBTI, TLCK and PMSF to intestinal homogenate of 3rd instar larvae of 62%, 92% and 87% of inhibition and In pre-pupal stage of 87%, 62 % and 55% of inhibition, respectively. Zymograms showed inhibition of two low molecular masses protein bands by TLCK and that in presence of SBTI were retarded. These results are indicative of predominance of digestive serine proteinases in gut homogenate from Plodia interpunctella larvae. This serine proteinase was then used as a target to evaluate the effect of SBTI on larvae in in vivo assay. Effect of SBTI on mortality and larval mass was not observed at until 4% of concentration (w/w) in diets. Chitin, another target to insecticidal proteins, was observed by chemical method. Moreover, optic microscopy confirmed the presence of a peritrophic membrane. Established this target, in vivo effect of EvV, a chitin binding vicilin, evaluated during the larval development of P. interpunctella and was obtained a LD50 of 0,23% and WD50 of 0,27% to this protein. Mechanism of action was proposed through of the in vivo digestibility of EvV methodology. During the passage through the larval digestive tract was observed that EvV was susceptible to digestive enzymes and a reactive fragment, visualized by Western blotting, produced by digestion was recovered after dissociation of the peritrophic membrane. The bound of EvV to peritrophic membrane was confirmed by immunohystochemical assays that showed strong immunofluorescent signal of EvV-FITC binding and peritrophic membrane. These results are a indicative that vicilins could be utilized as potential insecticide to Plodia interpunctella and a control methods using EvV as bioinsecticide should be studied to reduce lost caused by storage insect pests