25 resultados para Imposto do selo

em Universidade Federal do Rio Grande do Norte(UFRN)


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This work presents the analysis of data collected by Universidade Federal do Rio Grande do Norte and State Public Prosecution Office experts concerning to current situation of liquid fuel resale stations, its forms of storage and its technical apparatus for the performance of primary functions (supply of vehicles) and secondary (car washing, storage of used oil, oil change etc.). The data presented were analyzed in the setting of the city of Natal (RN) and considering its characteristics, potentialities and weaknesses. Thereafter, it was discussed liquid fuels resale pollution potential in the city and legal provisions directed to implementation of Green Seal. The discussion involves three agents: environmental, legal and technical ones, applied to all 110 resale fuel stations which were analyzed

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From the second half of the twentieth century the state bega n to use exaction beyond your fiscalist character, also as a means of alignment deformities economic and social balance, influencing in different directions, according to economic, social and political policy. It is what is usually called the extrafiscalit y. It is in light of this phenomenon and the constitutional perspective, the present work aims to analyze item IV of article. 8 of Law n. 6.967/96, regulatory Property Tax Vehicle Automotive (property taxes) in the State of Rio Grande do Norte, in view of its possible incompatibility with the principles of the Basic Statute and with international guidelines for protection of the environment The problem of this research is Seated in art. 225 of the Constitution, which provides that everyone has the right to an ecologically balanced environment. From the reading of this standard, extracted it is the responsibility of the state protecting the environment, which requires the adoption of suitable actions to that end. However, we look to state law cited follows th e constitutional path, since it exempts the collection of property taxes automotive vehicles with over 10 years of manufacturing, which could encourage the conservation of a fleet of old vehicles, mostly more polluting and harmful to the environment and hu man health. Would the state legislature oblivious to the constitutional principles and the global trend of environmental preservation? Thus questions whether such an incentive for more polluting vehicles, emitting more gases in the atmosphere. Moreover, th e international community is already moving through important conventions in an attempt to minimize and control global warming and climate change. Predicting the theme in CF/88 demonstrates that the country is no stranger to the issue. Thus, the work is a retelling of Law No. 6.967/96 order to check whether it is compatible with the existing system. The methodology consists of a documentary, deductive, dialectical literature. At the end of the survey, it was found that provide a tax benefit to these vehicle s is encouraged to maintain them in circulation and contribute to the increase in air and noise pollution, in addition to the traffic problems generated. Thus, this potiguar anything standard can be expressed extrafiscality because the medium and long term there is encouragement and worsening environmental problem. Despite the ability to pay clause, but this remission is an affront to legally protected interests. Thus, this device goes in reverse order compared to the values of the legal system and in relat ion to sustainable development. Modern Tax Law should be used as a tool to achieve the purposes collimated by the State, and not otherwise. It was noticed that the vast majority of Brazilian states does not follow this rule, including Mato Grosso and Minas Gerais have no such exemption. Therefore, the RN State does not constitute a model for sustainable public policies, nor example of environmental protection by state law.

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A violência constitui hoje a principal causa de morte em crianças de 5 a 19 anos, o que tem imposto aos profissionais de saúde um olhar mais atento a estas questões, bem como uma formação que busque compreender este fenômeno sobre os vários prismas que a circunscreve. O objetivo deste artigo é relatar a experiência vivenciada com alunos do curso de Graduação em Enfermagem da Universidade Federal do Rio Grande do Norte numa aula-vivência sobre esta temática. A aula foi baseada numa prática pedagógica de ação reflexiva. Desenvolveu-se a partir da integração dos conteúdos teóricos e práticos, articulando-os com temas sociais, políticos e econômicos. A aula foi dividida em três momentos: um momento de sensibilização; um segundo momento onde foi apresentado e discutido o arcabouço teórico, científico e legal que envolve o tema; e um terceiro, que visou estimular uma reflexão sobre a realidade vivenciada nos serviços de saúde por profissionais que atuam diante de situações de violência. Nos três momentos da aula pudemos proporcionar ao aluno a inquietação e a reflexão necessárias para pensarmos sobre a violência em toda a sua complexidade, pluricausalidade e com toda a carga de preconceito em que esta se encontra envolvida

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In the artificial lift method by Electrical Submersible Pump (ESP), the energy is transmitted for the well´s deep through a flat electric handle, where it is converted into mechanical energy through an engine of sub-surface, which is connected to a centrifugal pump. This transmits energy to the fluid under the pressure form, bringing it to the surface In this method the subsurface equipment is basically divided into: pump, seal and motor. The main function of the seal is the protect the motor, avoiding the motor´s oil be contaminated by oil production and the consequent burning of it. Over time, the seal will be wearing and initiates a contamination of motor oil, causing it to lose its insulating characteristics. This work presents a design of a magnetic sensor capable of detecting contamination of insulating oil used in the artificial lift method of oil-type Electrical Submersible Pump (ESP). The objective of this sensor is to generate alarm signal just the moment when the contamination in the isolated oil is present, enabling the implementation of a predictive maintenance. The prototype was designed to work in harsh conditions to reach a depth of 2000m and temperatures up to 150°C. It was used a simulator software to defined the mechanical and electromagnetic variables. Results of field experiments were performed to validate the prototype. The final results performed in an ESP system with a 62HP motor showed a good reliability and fast response of the prototype.

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The increasing use of fossil fuels in line with cities demographic explosion carries out to huge environmental impact in society. For mitigate these social impacts, regulatory requirements have positively influenced the environmental consciousness of society, as well as, the strategic behavior of businesses. Along with this environmental awareness, the regulatory organs have conquered and formulated new laws to control potentially polluting activities, mostly in the gas stations sector. Seeking for increasing market competitiveness, this sector needs to quickly respond to internal and external pressures, adapting to the new standards required in a strategic way to get the Green Badge . Gas stations have incorporated new strategies to attract and retain new customers whom present increasingly social demand. In the social dimension, these projects help the local economy by generating jobs and income distribution. In this survey, the present research aims to align the social, economic and environmental dimensions to set the sustainable performance indicators at Gas Stations sector in the city of Natal/RN. The Sustainable Balanced Scorecard (SBSC) framework was create with a set of indicators for mapping the production process of gas stations. This mapping aimed at identifying operational inefficiencies through multidimensional indicators. To carry out this research, was developed a system for evaluating the sustainability performance with application of Data Envelopment Analysis (DEA) through a quantitative method approach to detect system s efficiency level. In order to understand the systemic complexity, sub organizational processes were analyzed by the technique Network Data Envelopment Analysis (NDEA) figuring their micro activities to identify and diagnose the real causes of overall inefficiency. The sample size comprised 33 Gas stations and the conceptual model included 15 indicators distributed in the three dimensions of sustainability: social, environmental and economic. These three dimensions were measured by means of classical models DEA-CCR input oriented. To unify performance score of individual dimensions, was designed a unique grouping index based upon two means: arithmetic and weighted. After this, another analysis was performed to measure the four perspectives of SBSC: learning and growth, internal processes, customers, and financial, unifying, by averaging the performance scores. NDEA results showed that no company was assessed with excellence in sustainability performance. Some NDEA higher efficiency Gas Stations proved to be inefficient under certain perspectives of SBSC. In the sequence, a comparative sustainable performance and assessment analyzes among the gas station was done, enabling entrepreneurs evaluate their performance in the market competitors. Diagnoses were also obtained to support the decision making of entrepreneurs in improving the management of organizational resources and promote guidelines the regulators. Finally, the average index of sustainable performance was 69.42%, representing the efforts of the environmental suitability of the Gas station. This results point out a significant awareness of this segment, but it still needs further action to enhance sustainability in the long term

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The presence of cyanobacterial blooms in reservoirs intended for supply to the population can create public health problems for many species could produce potentially toxic compounds and these are not eliminated in the conventional procedures used in water treatment plants. So even in amounts less than the maximum allowable limit imposed by MS, cyanotoxins can be present in drinking water distributed to the population, creating a chronic exposure. There is little information about the long-term effects of oral exposure to cyanotoxins. This work aimed to show the exposure orally (v.o) of animals to a crude extract of cyanobacteria containing cyanotoxins to evaluate the reproductive performance of pregnant rats and their offspring and fertility of male rats. The presence of microcystins (MCs) in samples collected during the flowering processes in freshwater reservoirs in the Rio Grande do Norte, was analyzed by enzyme immunoassay and its variants have been identified and quantified by chromatographic methods. It was observed that by administration v.o. cyanobacterial extract containing MCs (40, 100 or 250 ng of MCs / kg / day) did not cause systemic toxicity in adult rats or effect on reproductive performance of male and female rats treated. It was also not observed any changes in skeletal study in the offspring of pregnant rats treated with the extract above. Because the solutions used contained MCs in a concentration equal to or greater than the tolerable daily intake for MCs, the results suggest, therefore, that the development of this work contributed to better assess public health risk as the oral exposure to cyanotoxins, increasing thus the credibility of the maximum allowable limit (LMP) of MCs in drinking water distributed to the population of several countries that use the LMP established by WHO in its legislation

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Descreve-se aqui a formação da Imagem Pública de Luis Inácio Lula da Silva através do Horário Gratuito de Propaganda Eleitoral, nas quatro eleições presidenciais que marcaram o período de democratização do País: 1989, 1994, 1998 e 2002. O fato de um candidato contrário às elites, três vezes derrotado em eleições anteriores, conseguir convencer através da mídia a elegê-lo eleitores que votavam antes em seus adversários, demonstra que a democracia representativa brasileira é institucionalmente compatível com regime de informação imposto pelos meios de comunicação de massa na sociedade atual? Além de comprovar a preponderância da Imagem Pública em processos eleitorais em que o Cenário de Representação da Política se caracteriza pela imprevisibilidade, a pesquisa constatou ainda que a atual luta política, mais que uma luta meramente pela visibilidade imposta pela TV e pelos meios de comunicação em geral ainda é uma disputa política. E que a mídia enquadra a política, mas também é por ela agendada, principalmente em momentos de grande incerteza política e/ou pouca previsibilidade eleitoral

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This work aims give evidence of that The hope principle, the philosophical system devised by the German philosopher Ernst Bloch, in which hope assumes an ontological character, offers cognitive support that allows overcoming the void imposed by nihilism today, especially in the field of education. But while it offers cognitive support, it also presents a need that is fulfilled by an educational proposal based on a not-yet-conscious being. An education based on hope has four essential pillars: learning to know, learning to do, learning to be, learning to live together and, most of all, immerging into in the seas of uncertainty. In times when school is a promoter of certainties at the expense of uncertainties, education must not forsake the notion of the unpredictable and immeasurable, nor the need to find ways to enable better understanding of aspect related to the not-yet-be. The employed theoretical and methodological elements in this work paint a corpus through an interactive process in which layers of additional texts are subjected to analysis

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The Federal Constitution states that the reduction of social and regional inequalities is one of the goals to be achieved by the Brasilian State. The economic constitution states that the national economy must be developed so as to achieve, amongst other objectives, the reduction of those inequalities. In this paper, we aim to demonstrate the duty, imposed by the Constitution to the State, of acting in the national economy so as to promote the achievement of the constitutional goals, among wich we highlight the reduction of inequalities. One of the instruments that can be used by the State to achieve this objective is its fiscal policy. It is also an aim in this paper to demonstrate that inducing tax norms can be used by the State, because it can encourage the economic agents to bring about the reduction of social and regional inequalities. Therefore, after bibliographic and jurisprudential research, we conclude that the duty, imposed to the State, of acting in the national economy so as to promote the achievement of the constitutional goals exists. We also conclude that this acting must be planed and constant, because the consequences are slow and that, within the limits of the constitution, the inducing tax norms can be an instrument for the State in order to reduct the social and regional inequalities

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The Article 225 of Constitution of the Federative Republic of Brazil in its main body, stipulates that everyone is entitled to ecologically balanced environment and the use of common people and essential to the healthy quality of life, should be imposed on public authorities and the community the duty to defend it and preserve it for present and future generations. Following a universal trend, the letter raised the Brazilian environment the category of one of those values ideals of social order, dedicating it, along with a constitution of rules sparse, a chapter, itself, which definitely, institutionalized the right to healthy environment as a fundamental right of the individual. The national public policies and state should be in line with modern theories of Sustainable Development, outlined within the international society, and certainly instruments that should be made effective through the mobilization of civil society as a whole. The implementation of Human Rights, in fact, depends on a strong political action and not just a legal problem. Thus, this work of theoretical-descriptive nature we will address various dimensions of sustainable development, such as environmental education, water, sanitation, health and sustainable development plans, evaluating its current stage in our state

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This work has as objective to rise stages of the human beings dignity evolution and its superposing with the entirety and the men s activities development, until its elevation as a constitutional principle and its evolution as a judicial decisions vector, being important to register that conviction ethics or convenience ethics imposes the existence of the constitutional principle. Human beings dignity principle deals about a historic and cultural, politic and social and economical construction, whose sloping is violently imposed to the production resources, which drives the present work through a trial of clarifying and aggregating all those nuances of the men s stages until they find out, welcome and construct the human beings dignity in all its subjective and objective aspects. The adopted research method was based in historic enrolment of the appearance among people since the bases of the word dignity until the acceptation of this value in the Brazilian society. This research searched dignity s doctrinaire valuation at the juridical point of view and the way of appreciation of this value, in its condition of constitutional principle, by the Brazilian Judicial Power. The work concludes that man and Law s evolution, in this moment, exposes, necessarily, an ethical posture in favor of dignity

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This study is an exploratory descriptive study with a quantitative approach. The objective was to identify the actions for the early detection of breast cancer conducted by the health professionals of the Family Health Strategy in the Trairi region of the State of Rio Grande do Norte, Brazil. The research was conducted in nine municipalities of the region. Data were collected by means of a questionnaire with 52 Family Health Strategy professionals, 30 nurses and 22 physicians, that work in the region. Analysis was conducted using descriptive statistics. The results were organized and discussed in three areas: Knowledge about the early detection of breast cancer; Actions for early detection detection of breast cancer, and Difficulties experienced in the screening actions for breast cancer. The results indicate that these professionals (100%) have knowledge of the signs and symptoms of breast cancer and that the majority (96,2%) conduct screening actions in accordance with the recommendations of the Ministry of Health. However, a considerable number (55,8%) of these professionals encounters difficulties while conducting the screening procedures in his work setting. The difficulties varied from those of a personal nature to those of access to the procedure, such as the unavailability of sufficient quotas of screening exams. We conclude that the majority of health professionals execute the screening actions for breast cancer in their work settings according to the recommendations of the Ministry of Health, even though they encounter difficulties in the conclusion of the mammography and ultrasound exams, essential procedures in the early detection of breast cancer. We understand that these professionals demonstrate knowledge of secondary prevention even though they do not execute all the actions necessary for early detection primarily because they are impeded by the blockage of access to exam quotas. We conclude that, in spite of the difficulties experienced, the procedures for the early detection of breast cancer are being executed by the majority of the Family Health Strategy professionals in the Trairí region, specifically the clinical examination of the breast, orientation of breast self examination, requests for mammography and ultra sound examinations. Measures are needed that can mediate the difficulties, that will permit the realization of secondary prevention procedures with the population at risk in the region. We suggest training and actualization courses on the complete screening process that includes a wide discussion of the new legislation that provides the mammography exam for women over 40 years. We believe that the acquisition of such a work perspective for the early detection of breast cancer, along with knowledge of health vigilance and of breast cancer, will enhance integral health care of women that constitutes an aim of the nurse and the family health team

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The contemporary conjuncture based on the capitalistic knowledge converges to the corporal consciousness that makes us see, feel, taste and hear, be in/to pieces. Disembodied reason legitimate and legislate ways of being and living socially and its development is the dehumanization of human relations causing pain and suffering. The objective of this work is to discuss the body as pedagogical matrix through imagistic/artistic elements: music, painting and literature. Metaphors lead to self knowledge of human subjectivity and approach us to the kaleidoscope of sensitive knowledge and enables learning to learn with the infinite combinations of images, knowledge, feelings and worldviews. The song Memória da Pele comes in the voice of Maria Betânia speak of the memories that are not mine, but are tattooed in me in the memory of skin, singing the memories of a love lived by who tries to forget rationally, but the body insists on remembering. It is password to think about what we are. The short story by Clarice Lispector, entitled Miss Algarve, narrates the life story of an unmarried and virgin woman, and her encounter with an alien called Ixtlan. Until then, she who lived as if every day were a Monday, found herself seduced by the pleasure of having a body in contact with another body, which also allowed her to give visibility to the bodies of others. She had repudiation by the immorality that her body and the other s perspired. The discovery of the body brings important lessons for nursing, involving our body and the others'. The painting the flying bed or Henry Ford Hospital, by Frida Kahlo, is our final metaphor. The traumatic experience of abortion is shown in this painting trough the picture of the artist naked in a hospital bed. This painting invites us to reflect on our work process. We need to think in multiple dimensions of the being and accept the invitation of art, so that the lightness confronts us with the weight imposed by the hegemonic ideology. I believe it is not a single view, but the many views that should justify the knowledge and practices of nursing; what matters is that they are woven into the dialogue, democracy, provided that protagonism of those individuals involved in this process, in the wandering and uncertainty, in the rewiring, solidarity, plurality. To this end, the body must be the great pedagogue that is able to be viewed not as a tapestry seen by the right view, as the logical knowledge sees, but seen by the opposite side in its singular, irregular, discontinuous weavings

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

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Information is one of the most valuable organization s assets, mainly on a global and highly competitive world. On this scenery there are two antagonists forces: on one side, organizations struggle for keeping protected its information, specially those considered as strategic, on the other side, the invaders, leaded by innumerous reasons - such as hobby, challenge or one single protest with the intention of capturing and corrupting the information of other organizations. This thesis presents the descriptive results of one research that had as its main objective to identify which variables influence the Executives´ and CIOs´ perceptions toward Information Security. In addition, the research also identified the profile of Rio Grande do Norte s organizations and its Executives/CIOs concerning Information Security, computed the level of agreement of the respondents according to NBR ISO/IEC 17799 (Information technology Code of practice for information security management) on its dimension Access Control. The research was based on a model, which took into account the following variables: origin of the organization s capital, sector of production, number of PCs networked, number of employees with rights to network, number of attacks suffered by the organizations, respondent´s positions, education level, literacy on Information Technology and specific training on network. In the goal´s point of view, the research was classified as exploratory and descriptive, and, in relation of the approach, quantitative. One questionnaire was applied on 33 Executives and CIOs of the 50 Rio Grande do Norte s organizations that collected the highest taxes of ICMS - Imposto sobre Circulação de Mercadorias on 2000. After the data collecting, cluster analysis and chi-square statistical tools were used for data analysis. The research made clear that the Executives and CIOs of Rio Grande do Norte s organizations have low level of agreement concerning the rules of the NBR ISO/IEC 17799. It also made evident that the Executives and CIOs have its perception toward Information Security influenced by the number of PCs networked and by the number of attacks suffered by the organizations