64 resultados para Dupla tributação

em Universidade Federal do Rio Grande do Norte(UFRN)


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As rochas carbonáticas ocupam, numa visão global, um expressivo volume da crosta terrestre. De maneira geral, pode-se dizer que essas rochas estão presentes nas diversas unidades litoestatigráficas da Terra. Os reservatórios carbonáticos são reservas naturalmente fraturadas que exigem uma abordagem diferenciada na modelagem em programas de simulação numérica. Os modelos de dupla porosidade são descritos por funções de tranferências que modelam o fluxo de óleo entre matriz e fraturas. Em um reservatório carbonático naturalmente fraturado o sistema de fraturas é determinante no escoamento de fluidos dentro da reserva. Os maiores reservatórios carbonáticos do mundo estão situados no Oriente Médio e na América do Norte. As maiores reservas de óleo brasileiras encontradas neste tipo de reservatório estão localizadas nos campos do Pré-Sal. No Pré-Sal, um volume significativo de dióxido de carbono é produzido juntamente com o óleo. A disponibilidade de um volume consideravél de dióxido de carbono derivado da produção de óleo no Pré-Sal favorece a utilização dos processos de EOR (Enhanced Oil Recovery) por injeção de gás. O processo de injeção de dióxido de carbono vem sendo utilizado em uma grande quantidade de projetos pelo mundo. A afinidade existente entre o óleo e o dióxido de carbono causa uma frente miscível entre as duas fases causando inchamento e vaporização do óleo dentro do reservatório. Para o estudo, foi utilizado um modelo base de reservatório de dupla-porosidade, desenvolvido pela CMG para o 6° Projeto de Soluções Comparativas da SPE, que modela sistemas de fraturas e de matriz e a tranferência de massa fluida entre elas, características de reservatórios naturalmente fraturados. Foi feita uma análise da injeção de diferentes vazões de dióxido de carbono no modelo base e em modelos semelhantes, com aumento e redução de 5 e 0.5 pontos nas propriedades de porosidade e permeabilidade da matriz, respectivamente, tendo a produção de óleo como resultado. A injeção de 25 milhões de pés cúbicos por dia de CO2 foi a vazão que obteve a melhor fator de recuperação

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Control of human visceral leishmaniasis in endemic regions is hampered in part by the lack of knowledge with respect of the role reservoirs and vector. In addition, there is not yet an understanding of how non-symptomatic subclinical infection might influence the maintenance of infection in a particular locality. Of worrisome is the limited accessibility to medical care in places with emerging drug resistance. There is still no available protective vaccine either for humans or other reservoirs. Leishmania species are protozoa that express multiple antigens which are recognized by the vertebrate immune system. Since there is not one immunodominant epitope recognized by most hosts, strategies must be developed to optimize selection of antigens for prevention and immunodiagnosis. For this reason, we generated a cDNA library from the intracellular amastigote form of Leishmania chagasi, the causative agent of South American visceral leishmaniasis. We employed a two-step expression screen of the library to systematically identify T and T-dependent B cell antigens. The first step was aimed at identifying the largest possible number of clones producing an epitope-containing polypeptide with a pool of sera from Brazilians with documented visceral leishmaniasis. After removal of clones encoding heat shock proteins, positive clones underwent a second step screen for their ability to cause proliferation and IFN-γ responses of T cells from immune mice. Six unique clones were selected from the second screen for further analysis. The clones encoded part of the coding sequence of glutamine synthetase, transitional endoplasmic reticulum ATPase, elongation factor 1γ, kinesin K-39, repetitive protein A2, and a hypothetical conserved protein. Humans naturally infected with L. chagasi mounted both cellular and antibody responses to these protein Preparations containing multiple antigens may be optimal for immunodiagnosis and protective vaccines against Leishmania

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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

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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

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The study aims to investigate the limits of state intervention via induction on Economic Order, especially in cases regarding tax equality, through the analysis of their effects on economic development and on free competition from the perspective of economic efficiency and the Constitution. Thus, the work seeks to demonstrate that the achievement of equality in taxation is important in that it strengthens the economic relations in terms of efficiency, protects competition and fosters economic development to reduce regional and social inequalities and other constitutional desiderata. A dissertation is characterized by interdisciplinarity and was divided into two parts. The first is to discuss the legal meaning of equality from the doctrinal analysis of the principle and the relationship between equality and justice in the economic sense without rejecting its philosophical content. It is noteworthy that hermeneutics and the philosophy of language are useful tools for achieving equality in presenting the pragmatic methodologies applicable to the subject in terms of corrective justice. Based on these general assumptions, is going to study the tax equality and their characteristics, the corollary of the ability to pay and its relation to the economic capacity and the issue of progressivity in taxation as an ideal of distributive justice. The second part concerns the legal foundations of Economic Order and its relation to extrafiscality as a means of economic regulation in order to investigate the efficiency of this induction in order to promote economic development, free competition and tax equality itself to reduce inequalities and distributing wealth. Within this context, we investigated the scope of the constitutional principles of economic order, free enterprise and free competition, and favored differential treatment for small and medium enterprises, the issue of regional development for the reduction of regional and social inequalities, the problem the "fiscal war" and finally the efficiency from the perspective of Economic Analysis of Law

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This research presents a reading of the poetics of silence in the profile and actions of characters in Fogo morto, by Paraiba s novelist José Lins do Rego and Cartilha do silêncio, by Sergipe s writer José Francisco Costa Dantas. As a starting point, we intend to demonstrate, through analysis, how the traditional issue of patriarchy, installed in rural areas of Northeast Brazil, live their momentum of rise and decline in different social spaces within narratives. This article shows how man lives tensions caused by the socio-political changes that will gradually be deployed in their environment due to the process of transition from traditional to modern life. From this perspective, this reading encourages a critical reflection on the social space of the mills and farms at the time of their rise and decay, as well as the various gender relationships between the feminine and the masculine world. The analysis indicates that all the changes both in family and social space unfold a world of silent variants and this paper takes as its theoretical basis the concept of silence built from the reflections of Eni Puccinelli Orlandi (2002), Barros Lourival Holland (1990 ), Luiz Costa Lima (1974) and Marisa Simons (1999).

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The increasing world population of older individuals has become a subject of growing research for prevention and reversibility of the frailty because it is a major risk factor for the occurrence of falls, especially when it involves everyday situations of dual task. Some rehabilitation programs have already used the methods of dual-task with general exercises for improving gait and postural control, but has been reported that these interventions have little specificity with limited success to improve certain aspects of static and dynamic position during the performance of functional tasks. This study aimed to verify the measures of postural control in a group of elderly women with fragility phenotype after physical therapy intervention program based on dual-task treadmill training. We selected six pre-frail elderly subjects, with a minimum age of 65, female, living in the community and randomly assigned to two groups. The survey was conducted twice a week for 45 minutes, for four weeks. The simple task intervention consisted only in training on a treadmill and the dual task consisted of in treadmill training associated with visual stimuli. The assessments were made with the use of the Berg Balance Scale (BBS) and the Balance Master® computerized posturography, static and dynamically. The effects of retention were observed after one month, using the same instruments earlier used. The results showed a tendency toward improvement or maintenance of the balance after training on a treadmill, especially with respect to static equilibrium. Both groups showed the most notable changes in the variables related to gait, as the length and speed. The BBS scores and the baropodometric variables showed that the experimental group could keep all values similar or better even one month after completion of training unlike the control group. We concluded that the dual-task performance had no additional value in relation to the improvement of balance in general, but we observed that the effectiveness of visual stimulation occurred in the maintenance of short term balancevariables

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Background: The gait automaticity loss difficults realization of concurrent activities - Dual Task (DT). In these situations, individuals with Parkinson`s disease (PD) show a significant reduction in gait velocity and stride length, as strides variability and asymmetry increased, factors predisposing to falls. However, recent studies have shown that training involving DT may cause subsequent improvements in gait variables with DT in individuals with PD. The treadmill use was adopted by this study, by promoting greater regularity in step and enhance training. Objective:To investigate immediate effects of gait training associated with cognitive tasks on gait in individuals with PD. Methods: Twenty-two volunteers were randomly divided into two groups: control group (n = 11), who performed gait training on a treadmill for 20 minutes, and the experimental group (n = 11), who performed treadmill gait training for 20 minutes associated with cognitive tasks of verbal fluency, memory, and spatial planning. Participants were evaluated in phase on of antiparkinsonian medication as the demographic, clinical and anthropometric (identification form), cognitive status (Montreal Cognitive Assessment - MoCA), executive function (Frontal Assessment Battery), level of physical disability (Hoehn and Yahr Modified), motor and functional status (Unified Rating Scale for Parkinson`s Disease - UPDRS), and kinematics (Qualisys Motion Capture System). Results: There were not differences between groups, but both showed improvement after the intervention. The control group had an increase in velocity (p = 0.008), stride length (p = 0.04), step length (p = 0.02) and decreased double support time(p = 0.03). The experimental group showed an increase in speed (p = 0.002), stride length (p = 0.008), step length (p = 0.02) and cadence (p = 0.01), as well as a decrease in the width stride (p = 0.001) and total support time (p = 0.02). As the angular variables, the experimental group had a significant increase in the initial contact angle of ankle (p = 0.01). Conclusion: The gait training combined with cognitive activities didn`t provide significant improvements in gait variables with DT, but this study was the first to demonstrate that gait training on treadmill as simple task minimized the negative interference of DT in PD

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This paperwork attempts to measure the project management maturity in the State Department of Taxation in Rio Grande do Norte. Project management has shown to be a critical component to any organization success, as the projects are directly related to a set of activities resulting into organizational innovations such as products, services and processes; and its improvement is directly aligned with the strategic management. Methodologically, this paperwork uses both a quantitative and qualitative approach that will be applied to the coordinators, sub-coordinators, and directors of the Regional Offices of the State Department of Taxation. In the theoretical reference it is about the public management and analyzes the strategic management in contemporary public administration. Presents the maturity in project management is by discussing the main models: CMM, Capability Maturity Model; PMMM, Project Management Maturity Model; OPM3, Organization Project Maturity Model and the Prado-MMGP, Modelo de Maturidade em Gerenciamento de Projetos. From this analysis, considering attributes as an aid in taking strategic positioning, access to the model, possibility of benchmarking and continuous improvement, the Prado-MMGP model was the most appropriate for this research process. It has been proved that the State Department of Taxation shows a very low project management maturity level. Regarding the acceptance of the maturity dimensions by the State Department, it is still in an early developmental stage, as one of the dimensions showed a poor performance while the rest showed a regular one. In contrast with similar organizations, the maturity results have shown to be below the national average. The maturity assessment enables in the institution the implementation of a plan for institutional growth with the creation of sector strategic and project management

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The utilization of the immunohistochemical/histochemical double staining technique comes permitting the analysis of two molecular parameters at the same time in an even tissue. Starting from this, the objective of this study was to investigate the existence of differences between the number of NORS/NUCLEUS between p53 positive and p53 negative cells, as well as the existence of correlation between the medium of the NORs of the p53 positive and negative cells and the histological scores of maligninancy in 16 cases of oral squamous cell carcinoma. It was first classified in agreement with the histological grade system of maligninancy proposed by Bryne (1998) and the double staining technique immunohistochemistry/histochemistry was utilized for the achievement to quantify of the NORs in p53 positive and negative cells. It had not significant differences between the medium number of NORs of the p53 positive cells and of the p53 negative cells, and they were not correlated with the histological scores of malignancy. We conclude that the related phenotype to the p53 immunohistochemical expression did not influence the average of NORS/NUCLEUS and this medium, in both positive and negative cells, is not correlated with the degree of histological aggressivity of the oral squamous cell carcinoma

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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

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The contamination of water sources of public drinking by waste originated by anthropogenic activities has brought various risks to human health. Among the consequences of such activities can highlight the bloom of microalgae and cyanobacteria, which have the potential to produce toxins dangerous to humans, and the presence of humic substances that are generated by the decomposition of natural organic matter (NOM), such as vegetation. When found in water sources for public supply, present negative aspects conferring high color, odor and taste. The double filtration technology has good efficiency in water with the presence of cyanobacteria and different quality variations. Therefore, this study aimed to evaluate the behavior of the technique of double filtration with pre-oxidation for water purifiers the lagoon of Extremoz-RN, which currently has high concentrations of cyanobacteria. The research is summarized in four phases: the first phase turned to static tests in jarteste equipment in the laboratory and subsequent phases were tested in the Pilot Plant of Double Filtration. For the second and third stage filtration rates were tested filtration rates of 120 and 180 m3 / m2 .day for ascending boulders filters and 160 and 240 m3 / m2 .day in the filters in quick sand descendants. The last phase aimed to evaluate the double filtration with pre-oxidation. The results demonstrated that the system could produce double filtration in all trials of good quality water according to the Decree nº. 2914/11 of the Ministry of Health. The use of preoxidation favored the removal of microcystin and color at the end of the tests, reaching a percentage of color removal around 60%. The analysis of variance in the data, enabled prove that the filtration rates of 180 m3 / m2.d the gravel filter and 240 m3 /m2 .d in rapid filters, were the most significant for the removal of turbidity. The ascending filter of boulder 4 with particle size finer filter layer showed the best performance and the best means of turbidity and apparent color. The rapid filter downward 1 was more efficient in removing turbidity reaching removal about 100%

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Introduction: The rehabilitation of edentulous patients is one of the main challenges of Dentistry. Objective: To assess the satisfaction and the impact of oral health on quality of life of patients rehabilitated with conventional complete dentures in both arcades. Method: A clinical trial with 25 patients rehabilitated with CCD was conducted. The impact of oral health in individuals quality of life was evaluated through the Brazilian version of the OHIP-Edent and the patient satisfaction was evaluated using a specific questionnaire. The instruments were applied before and 3 months after rehabilitation. Results: There was a statistically significant improvement (p <0.001) on the impact of the quality of life of the denture users after the new rehabilitation. The analysis of 4 OHIP domains also showed statistically significant improvement (p <0.001). The final overall satisfaction with the dentures was statistically superior to initial satisfaction (p <0.001). The analysis of the specific aspects of satisfaction with CCD after 3 months of rehabilitation also showed significant results in the improvement of every aspect. Conclusion: Patients disappointed with their dentures, have their quality of life improved after the new rehabilitation, reducing the negative impact of the prostheses on oral health, and improving their satisfaction with the rehabilitation.

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Sessão Dupla é um livro de caráter coletivo no qual os colaboradores escolheram o título de um filme de sua preferência, a partir de uma lista com 1300 filmes, e escreveram a crítica de pelo menos duas versões da obra selecionada, a original e um de seus remakes. O livro ainda conta dois ensaios: o primeiro sobre a relação entre cinema, arte e comércio; e o segundo acerca da prática de produção de continuações, remakes e reboots no mundo cinematográfico.

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Sessão Dupla é um livro de caráter coletivo no qual os colaboradores escolheram o título de um filme de sua preferência, a partir de uma lista com 1300 filmes, e escreveram a crítica de pelo menos duas versões da obra selecionada, a original e um de seus remakes. O livro ainda conta dois ensaios: o primeiro sobre a relação entre cinema, arte e comércio; e o segundo acerca da prática de produção de continuações, remakes e reboots no mundo cinematográfico.