Planejamento tribut��rio: Crit��rios e limites para a desconsidera����o dos atos e neg��cios jur��dicos pela administra����o fiscal

Tax planning is a subject that has been increasing in relevance in Tax Law. This current dissertation s objective is to approach the criterion and limits for the disqualification of law acts and business through the Tax Administration. Law acts and business resulted from the conduct of contributors that seek to diminish the growing raise of the tax load, using some means to reduce their burden and increase the possibilities of success in an economical activity, without violating the law in the persecution of paying fewer burdens. On the other hand, the tax administration, through its organs, hoping the increase of burden collection to withstand some determined sectors of the State, with a clear purpose to stop the contributor organizing his activity and structuring it as efficiently as possible, came up with a preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the administrative fiscal authority, of Law acts and business practiced to dissimulate the occurrence of burden gain or the nature of obligated incorporating elements, observing the procedures to be established in common law . Our goal is to identify the criteria and limits to disregard law acts and business through the tax administration, pointing out some possible means of action by the tax administration that qualifies it to disregard the contributor s acts and business, just claiming that a saving in the tax costs was made by the contributor s act

Projeto SB Brasil 2010 - pesquisa nacional de sa��de bucal revela importante redu����o da c��rie dent��ria no pa��s

O Projeto SB Brasil 2010, planejado e executado por ��rg��os do SUS, nos ��mbitos federal, estadual e municipal, e de universidades brasileiras, por meio de Centros Colaboradores do Minist��rio da Sa��de se constitui em recurso de valor estrat��gico para aprofundar os conhecimentos sobre os agravos bucais no pa��s, e d�� contribui����o inestim��vel para orientar os rumos da PNSB e avan��ar na constru����o de um modelo de aten����o pautado na Vigil��ncia �� Sa��de

Projeto SB Brasil 2010 - pesquisa nacional de sa��de bucal revela importante redu����o da c��rie dent��ria no pa��s

O Projeto SB Brasil 2010, planejado e executado por ��rg��os do SUS, nos ��mbitos federal, estadual e municipal, e de universidades brasileiras, por meio de Centros Colaboradores do Minist��rio da Sa��de se constitui em recurso de valor estrat��gico para aprofundar os conhecimentos sobre os agravos bucais no pa��s, e d�� contribui����o inestim��vel para orientar os rumos da PNSB e avan��ar na constru����o de um modelo de aten����o pautado na Vigil��ncia �� Sa��de

A tributa����o como instrumento de prote����o ambiental no Brasil

The Federal Constitution of 1988 gave special treatment to the issue of the environment, raising this diffuse right to the status of a fundamental right. In order to preserve it, the constitutional order is provided with various means to this purpose, including the possibility of using taxation. Several principles both constitutional, as infraconstitucional, support the use of taxation as a legal instrument to protect the environment. There is an intense legal debate about the suitability, characteristics, purposes and principles which underlie and restrict the environmental taxation. Discussions and proposals for reform of the tax system in order to include the ecological aspect at its core have been developed. The use of taxation as a way to fund public expenditures related to environmental causes, promote the internalization of negative externalities and as a way to induce behavior to benefit the environment finds support in the Brazilian legal system. This paper seeks to demonstrate that the national tax system is fully able to act as a tool available to the state for the implementation of the fundamental right to an ecologically balanced environment, whether through the taxes fiscal role or due, mainly, through the phenomenon of extrafiscality. Also, it is intended, through doctrinal, jurisprudential analysis and concrete cases, to investigate whether the tax system can be effective in protecting the environment in the way it is currently constructed, or if there is need to proceed with changes in its structure in order to achieve this goal

O estado como empregador de ��ltima inst��ncia: uma proposta de pleno emprego, estabilidade e condi����es dignas de trabalho para o Brasil

GOMES, Z. B. ; LOUREN��O, Andr�� Lu��s Cabral de . Atua����o do Estado como empregador de ��ltima Inst��ncia: uma proposta para eliminar o desemprego estrutural do Brasil. In: Encontro Nacional de Economia Pol��tica, 13. 2008, Jo��o Pessoa/PB. Anais... Jo��o Pessoa: ENEP, 2008.

Atua����o do estado como empregador de ��ltima inst��ncia: uma proposta para eliminar o desemprego estrutural do Brasil

GOMES, Z. B. ; LOUREN��O, Andr�� Lu��s Cabral de . Atua����o do estado como empregador de ��ltima inst��ncia: uma proposta para eliminar o desemprego estrutural do Brasil. In: Encontro Nacional de Economia Pol��tica,13., 2008, Jo��o Pessoa/PB. Anais... Jo��o Pessoa, 2008.

An��lise webom��trica das Universidades P��blicas Federais das Regi��es Norte e Centro- oeste do Brasil

VANTI, Nadia; SILVA, Lailde da. An��lise webom��trica das Universidades P��blicas Federais das Regi��es Norte e Centro- oeste do Brasil.In: ENCONTRO NACIONAL DE ESTUDANTES DE BIBLIOTECONOMIA, DOCUMENTA����O, GEST��O, E CI��NCIA DA INFORMA����O,33 , 2010, Para��ba. Anais... Para��ba: ENEBD, 2010.

Narrativas do Brasil nas mem��rias de Pedro Nava

This thesis is a translation of work of the Brazilian doctor, Pedro da Silva Nava (1903-1984), in particular, his memoirs and chronicles, articulated with the writings of medicine history, aiming to defend that the autobiographical narratives are sources of research capable of promoting discussions on the expansion of the present at the confluence of complex and unequal society in constant changing process as the Brazilian. The theoretical and methodological support circulates around studies, proposals and thesis by Boaventura Santos about empowering past, destabilizing subjectivity, sociology of absences, cosmopolitan reason and translation work. The empirical support drawn from the literature produced by Nava were analyzed with reference this reasoning and studies that have facilitated the flow of translation among others, the studies of Antonio Candido, Arrigucci Jr., Boris Cyrulnik, Beatriz Sarlo, Ecl��a Bosi, ��talo Calvino, Jos�� Willington Germano, Jos�� Maria Can��ado, Lev Vygotsky, Marilena Chau��, Paul Ric��eur and Walter Benjamim, without neglecting what we consider indispensable to scientific research, the production of relevant knowledge and prudent, in view of a decent life. The initial inflections reflect the subject of the Memoirs and its education/training, to then place the Memoir subject in the literary context, scientific, historical and Brazilian poetic (1972-2010), bringing great interpreters and discussing the rationale used by the Narrator that we defend stand closer to the cosmopolitan, showing the formation of narratives whose presence insert itself beforehand to modernist verve, linked to the discursive array against the literature as domination space, disseminated in Brazil in the early twentieth century. So, it articulate with those in which the concerns adjust the construction of the social formation of Brazil as a national heritage through literary narrative that focuses on a historical principle that becomes the past empowering, allowing his rereading, whose converge to memory, the lifestyles, the plurality of language and Brazilian culture, formed by several people, converging into a design not of culture but multiculturalism in Brazil. The memory issue was addressed in the space-time of experiences of being that narrates, shaped by a destabilizing subjectivity that sought to order the testimony of a time, a history and society, retelling them by creative imagination, almost fictional, to make circulate his knowledge about Brazil attached to his medical knowledge, as well as other subjects in his living group and other groups with whom they maintained contact. Thus, he portrayed both tangible and intangible cultural assets of the country as a form of preservation, giving them meanings and sense. It approaches, therefore, from the perspective of sociology of absences, the expansion of the present and by the logic inherent in his narratives of self and Brazil

Desvios de finalidade no Direito Constitucional Tribut��rio brasileiro: aspectos estruturais e teleol��gicos da tributa����o na Constitui����o Federal de 1988

This work deals with considerations regarding common types of tax misuse that are present in the 1988 Brazilian Constitution. Thus, the work aims to unveil dogmatic features present in these practices that are considered illegal and are beset with vices such as power misusage. The research also aims to acknowledge the unconstitutionality issues regarding other guidance on behalf of goods that are responsible for the gradual positive approach realized by the 1988 Brazilian Federal Constitution. Thus, the work systematically used methodological procedures that aim to interpret the logical premises present as in the structure proposed by incidence rule matrix as in Ihering´s correction criteria considered as effective in itself. This is done also considering themes such as the Brazilian Public Tax legal matters. The work also performs a teleological debate of the Brazilian National Tax System as well as other related themes. It is understood that power misusage or any regards increase in aliquots. This can be observed in the quantitative criteria present in central aspects regarding taxes that are described in the constitutional regime either regulatory or induced nature, such as §1º, of the normative information present in article number 153 which is considered predominantly as tax raising such as pointed out in the 1988 Brazilian Constitution. On the other hand, it is seen that the type of misguidance with goods is understood as a practice that deviates as well as cuts connection with (rectius, unattaches) tax resources that are gathered and destined to specific constitutional purposes. At the end, the work deals with issues that aim to identify possible causes that lead to the use of norms and patterns that regulate such deviations. The research emphasizes ratio issues that are present in tax inspection proposals and invalidation that aim to restore the logical compatibility of these normative actions included in the Constitutional Tax Legal matters that was put forth by the 1988 Brazilian Federal Constitution

A Constitui����o Federal de 1988 e a integra����o regional : o desafio da harmoniza����o tribut��ria

As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60 s. Among its experiences, MERCOSUL is the one with the most advanced objectives. However, MERCOSUL has not managed to achieve the objectives planned nor moved forward the integration process. Differently of what happened in Europe, in MERCOSUL the common market projected is concluded. It faced many disappointments throughout its brief history. As it matters to law, those were caused by the absence of supranationality, a mechanism that would allow MERCOSUL s decisions to be directly binding in the States with no need of bureaucratic proceedings to incorporate them to national legal systems. Among Latin American States, Brazil is probably the most resistant to integration process, due to Federal Constitution 1988 rigidity and legal professionals conservadorism towards opening legal system to international law. In Brazil hermeneutical standards are always based on national sovereignty and international law is referred as less important. The problems become more visible relating to taxation, a subject that plays an enormous role in integration process for its economic impact, demanding the execution of tax harmonization policies compatible to the integration levels aspired. However, because of the large number of tax rules in the Federal Constitution, structural changes initiatives face difficulties in order to be implemented. Actually, after two Constitutional Reforms on taxation, Brazil has not yet succeeded on promoting the necessary adaptations to regional integration. The research has confirmed the hypothesis that supranationality has indispensably to be adopted if Brazil really desires to move forward the integration process. But it has also been demonstrated that there are hermeneutical paths suitable to the constitutional profile which allow the adoption of supranationality, through the revision of the sovereignty traditional concept

O estado como empregador de ��ltima inst��ncia: uma proposta de pleno emprego, estabilidade e condi����es dignas de trabalho para o Brasil

GOMES, Z. B. ; LOUREN��O, Andr�� Lu��s Cabral de . Atua����o do Estado como empregador de ��ltima Inst��ncia: uma proposta para eliminar o desemprego estrutural do Brasil. In: Encontro Nacional de Economia Pol��tica, 13. 2008, Jo��o Pessoa/PB. Anais... Jo��o Pessoa: ENEP, 2008.

Atua����o do estado como empregador de ��ltima inst��ncia: uma proposta para eliminar o desemprego estrutural do Brasil

GOMES, Z. B. ; LOUREN��O, Andr�� Lu��s Cabral de . Atua����o do estado como empregador de ��ltima inst��ncia: uma proposta para eliminar o desemprego estrutural do Brasil. In: Encontro Nacional de Economia Pol��tica,13., 2008, Jo��o Pessoa/PB. Anais... Jo��o Pessoa, 2008.

An��lise webom��trica das Universidades P��blicas Federais das Regi��es Norte e Centro- oeste do Brasil

VANTI, Nadia; SILVA, Lailde da. An��lise webom��trica das Universidades P��blicas Federais das Regi��es Norte e Centro- oeste do Brasil.In: ENCONTRO NACIONAL DE ESTUDANTES DE BIBLIOTECONOMIA, DOCUMENTA����O, GEST��O, E CI��NCIA DA INFORMA����O,33 , 2010, Para��ba. Anais... Para��ba: ENEBD, 2010.

Os limites constitucionais ao exerc��cio de direito de patente e seus reflexos na ind��stria do petr��leo, g��s natural e biocombust��veis

This dissertation deals with the constitutional limits on the exercise of patent rights and its effects on the oil, natural gas and biofuels. Held with the support of ANP / PETROBRAS, It seeks to show how the law will limit the exercise of industrial property, based on a reinterpretation of private law by the constitutional development perspective . Today it is a fact that Petrobras, a Brazilian joint venture, has the latest technology in various sectors of the oil industry, and is one of the highest investments in developing new technologies. The overall objective of this thesis is to establish the relationship between the public interest of the Petroleum Industry, Natural Gas and Biofuels and constitutional limits to the free exercise of patent rights, then confirm or refute our hypothesis that Article 71 on Industrial Property Law is contrary to the existing objectives in Article 3 of the Constitution of the Federative Republic of Brazil. The research aims to examine the relevant aspects of the legal nature attributed to IPGN constitutionally confronting the constitutional limits on the free exercise of patent rights, with the purpose to outline the state of the performance limits in the regulation of the economy, in particular the application of feasibility limitations on the right of property in favor of national interest on the strategic energy industry. The aim is to confront the fundamental rights to property and economic development, against the public interest, limiting these first. As to the objectives, the research will be theoretical and descriptive and harvest of industrial property, respect the possible impact of regulatory standards and limiting the right of ownership in the oil industry. To establish how the state will mitigate the intellectual property right, we discuss, at first, a definition of public interest from the general theory of state and sovereign character in order to establish a new concept of national interest and popular interest, which will in turn the definition of our concept of public interest. In the second phase, will be addressed the issue of industrial property rights and how to will be free exercise thereof, in the constitutional sphere, infra, and demonstrating the use of industrial property rights with examples of market and IPGN . After situating the industrial property rights in the constitution and national legislation, establish their relationship with the national and regional development, will be addressed in this chapter in particular the patent law, as most usual form of intellectual property protection in IPGN. Used a study highlighting the number of patents in the area of the analyzed industry, demonstrating with hard data the importance of a sector for industrial development. The relationship between the social function of intellectual property and the constitutional objective of development was characterized to demonstrate the strategic nature of oil to Brazil in the national and international scene, and put into question the hypothesis of the research which provides that even with large investments the lack of legal certainty in the sector turns out not to have a considerable volume of investment as it could.

Constru����o e valida����o do instrumento de investiga����o do conhecimento de gestantes sobre sua sa��de bucal e a do seu beb��: perspectiva do cuidado em sa��de

INTRODUCTION: Humanized and quality prenatal and post-partum care is critical to maternal and newborn health, as well as oral health care. Currently, the National Oral Health Policy is aiming at expanding dental care for pregnant women. Thus, the promotion of oral health and attention to prenatal care policies should be integrated; however, there is still limited participation of pregnant women. Thus, it is necessary to verify the knowledge of pregnant women related to oral health, seeking to estimate the quality of dental care provided during prenatal care, being essential for the Family Health strategy to organize personnel, plan costs and to ensure the quality standard of care. OBJECTIVE: To develop and validate a research instrument on the knowledge of pregnant women about their oral health and of their baby. METHOD: This is a construction and validation study with 93 pregnant women in Family Health Units and specialized private clinics in Obstetrics, in the city of Natal / RN. It was authorized by the Onofre Lopes University Hospital Ethics Committee of the Universidade Federal do Rio Grande do Norte (UFRN) under the registration number 421.163/13. The construction of the instrument followed steps so that it was valid, reliable and sensitive: creation and reduction of the items (drafting of the instrument), content validity and testing of the instrument, and hypotheses validation. Once constructed, the instrument was evaluated by experts who suggested modifications. There was consultation with the target population about the new version of the created instrument, which had the instrument validation verified by internal consistency through intra and inter-calibration and test-retest. Next, the hypotheses were validated. A database was built in the Statistical Package for Social Sciences (SPSS), version 22.0. After creating the hypotheses, an association was found for validating the criteria between each of the specific issues for each established criteria, considering a 5% significance level. Data analysis was carried out by describing the absolute and relative frequencies of the variables pertaining to issues relating to their pregnancy knowledge about their oral health and their baby. The Kappa coefficient was used for the calibration process (Inter and Intra-examiner calibration) and Cronbach's alpha coefficient was used to analyze instrument reproducibility (test-retest). In addition, the chi-square test was used to cross the dependent variable with the (dichotomized) independent variables. RESULTS: The intra and inter agreement analysis presented a Kappa coefficient between 0.400 and 1.000. Internal consistency through the analysis showed that 90% of the instrument's questions showed great reliability in the answers (Cronbach α ˃ 0.7). In the investigation of the relationship between the dependent variable (knowledge about oral health) and the independent variables (trimester of pregnancy, education, income and multiparous), it was found that none of these independent variables were significantly associated. All hypotheses had their Ho confirmed. CONCLUSION: The constructed instrument was validated, considering that it showed to be sensitive with good reliability and good accuracy, and therefore can be used to assess pregnant women’s knowledge about their oral health and the oral health of their baby.