Extrafiscalidade: análise da norma potiguar regulamentadora do imposto sobre propriedade veicular automotora à luz da tutela ambiental

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.

Fatores influenciadores da implementação de ações de gestão de segurança da informação :um estudo com executivos e gerentes de tecnologia da informação das empresas do Rio Grande do Norte

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

Avaliação mecânica e microestrutural de compósitos de poliéster com adição de cargas minerais e resíduos industriais

With the current growth in consumption of industrialized products and the resulting increase in garbage production, their adequate disposal has become one of the greatest challenges of modern society. The use of industrial solid residues as fillers in composite materials is an idea that emerges aiming at investigating alternatives for reusing these residues, and, at the same time, developing materials with superior properties. In this work, the influence of the addition of sand, diatomite, and industrial residues of polyester and EVA (ethylene vinyl acetate), on the mechanical properties of polymer matrix composites, was studied. The main objective was to evaluate the mechanical properties of the materials with the addition of recycled residue fillers, and compare to those of the pure polyester resin. Composite specimens were fabricated and tested for the evaluation of the flexural properties and Charpy impact resistance. After the mechanical tests, the fracture surface of the specimens was analyzed by scanning electron microscopy (SEM). The results indicate that some of the composites with fillers presented greater Young s modulus than the pure resin; in particular composites made with sand and diatomite, where the increase in modulus was about 168 %. The composites with polyester and EVA presented Young s modulus lower than the resin. Both strength and maximum strain were reduced when fillers were added. The impact resistance was reduced in all composites with fillers when compared to the pure resin, with the exception of the composites with EVA, where an increase of about 6 % was observed. Based on the mechanical tests, microscopy analyses and the compatibility of fillers with the polyester resin, the use of industrial solid residues in composites may be viable, considering that for each type of filler there will be a specific application

Contribuição ao estudo avançado das argamassas de alto desempenho para reparos estruturais

Inúmeras estruturas de concreto no Brasil e no mundo estão atingindo o limite de sua vida útil projetada, completando um ciclo de cinco ou mais décadas de uso e operação. Além das estruturas mais antigas, existem ainda estruturas com reduzido tempo de serviço, e qualidade discutível, que já apresentam patologias em estado tão avançado que chegam a comprometer o seu desempenho. Vindo ao encontro dessas necessidades e no sentido de contribuir para o avanço científico e tecnológico do setor, este trabalho apresenta um método para dosagem, preparo e aplicação de argamassas de alto desempenho para recuperação de estruturas deterioradas, além de sugerir procedimentos para a realização desses reparos, fomentando a cultura das manutenções preventivas e desmistificando a complexidade atribuída a tais operações. Para tanto, foram realizados ensaios mecânicos, microestruturais e relacionados à durabilidade em corpos-de-prova moldados com sílica ativa e látex de estireno-butadieno. Os resultados indicaram que a adoção desses ingredientes, na composição da argamassa de reparo, provocou uma redução significativa da permeabilidade total e descontinuidade de poros, assim como promoveu uma melhor integridade dos constituintes da argamassa, traduzindo-se em uma ampliação, expressiva, das suas capacidades mecânicas. Quando comparada aos produtos industrializados da construção civil, com padrões similares, proporcionou uma economia da ordem de 85%, que permitiria recuperar, com os mesmos custos, quase cinco vezes mais estruturas comprometidas. Este estudo, de viés altamente tecnológico, vem oferecer à construção civil uma argamassa polimérica de alto desempenho, com função reparadora e custo mais acessível, que pode ser adotada em canteiros de obras, implementando ações de natureza sustentável e ainda atendendo às atuais exigências elencadas pela literatura, relacionadas à desempenho, vida útil e durabilidade das estruturas reparadas.

Contribuições sobre estudos térmicos (TG/DTG, DTA, DSC e DSC-Fotovisual) da rifampicina e seus principais produtos de degradação

Since its synthesis over 48 years rifampicin has been extensively studied. The literature reports the characterization of thermal events for rifampicin in nitrogen atmosphere, however, no characterization in synthetic air atmosphere. This paper aims to contribute to the thermal study of rifampicin through thermal (TG / DTG, DTA, DSC and DSC - FOTOVISUAL ) and non-thermal (HPLC, XRPD , IR - FTIR , PCA) and its main degradation products ( rifampicin quinone , rifampicin N-oxide 3- formylrifamicin). Rifampicin study was characterized as polymorph form II from techniques DSC, IR and XRPD. TG curves for rifampicin in synthetic air atmosphere showed higher thermal stability than those in N2, when analyzed Ti and Ea. There was characterized as overlapping events melting and recrystallization under N2 with weight loss in the TG curve, suggesting concomitant decomposition. Images DSCFotovisual showed no fusion event and showed darkening of the sample during analysis. The DTA curve in synthetic air atmosphere was visually different from DTA and DSC curves under N2, suggesting the absence of recrystallization and melting or presence only decomposition. The IV - FTIR analysis along with PCA analysis and HPLC and thermal data suggest that rifampicin for their fusion is concomitant decomposition of the sample in N2 and fusion events and recrystallization do not occur in synthetic air atmosphere. Decomposition products studied in an air atmosphere showed no melting event and presented simultaneously to the decomposition initiation of heating after process loss of water and / or solvent, varying the Ti initiating events. The Coats - Redfern , Madsudhanan , Van Krevelen and Herwitz - Mertzger kinetic parameters for samples , through the methods of OZAWA , in an atmosphere of synthetic air and / or N2 rifampicin proved more stable than its degradation products . The kinetic data showed good correlation between the different models employed. In this way we contribute to obtaining information that may assist studies of pharmaceutical compatibility and stability of substances

Estratégia de marketing ambiental no varejo de alimentos: um estudo sobre as variáveis utilizadas pelo consumidor na decisão de compra de produtos orgânicos

Demand for organic foods within in Brazil are growing, characterizing itself for if constituting in a new strategical segment of commercialization. In this context, the objective of this research was to investigate the variables used by consumers in the purchase decision of organic products, aiming to characterize the level of competitiveness of these products, assisting in the creation of environmental strategies for the development of the activity and contributing in the increment of the knowledge about the subject, that can assist it in the increase of the commercialization and the consumption of these foods. From data collected in the city of Natal/RN, it was used a survey research, of exploratory and descriptive character. The sample was obtained using 401 questionnaires, in which was realized: the Test of Comparison of Averages, Descriptive analysis, analysis of Cluster and Qui-square. The results found in this study indicate that the main reasons for the organic food purchase are the absence of chemical pesticides in the product, followed by the care with own health and of the household. The main characteristics in the consumers of supermarkets, that are associates with purchase frequency of organic foods are the environmental behavior and lifestyle. Among the profile characteristics, gender, age and number of children are associates with the purchase frequency of these foods and the income and level education not showed association

Gestão ambiental e competitividade: um estudo sobre os fatores que afetam a decisão de compra de produtos orgânicos na cidade de Teresina-PI

The organic products represent one of the main trends of alimentary consumption in the new century. In Brazil, the answer is already well representative which it becomes the country, as a great consuming and exporting market of products of LVF type. The objective of this research was to investigate the factors capable to influence the food consumer in its purchase decision of organic products in the supermarkets of Teresina, capital of Piauí State. The methodology was exploratory and descriptive, using survey, with closed and opened questions in 542 interviewed. The questionnaire was based on projected scales to evaluate the factors that can influence the purchase decision of organic products, whose variable had been grouped in the following groups: behavior, knowledge, interest, competitiveness, importance, barrier and profile. The used statistical techniques were descriptive analysis and multiple regression analysis. The results demonstrate interest of the population in paying more for the organic product, due to better quality of life, however it lacks to one better spreading and greater sensitization to attract these consumers. Some recommendations and proposals are presented after the results, as suggestions for future research

Efeitos da terapia fotodinâmica com aluminio – cloro ftalocianina sobre a peroxidação lipídica e produtos antioxidantes em tecidos inflamados animais

Photodynamic therapy (PDT) consists of a non-toxic photosensitizing agent (FS) administration followed by a laser source resulting in a sequence of photochemical and photobiological processes that generate reactive oxygen species (ROS) that damaging cells. The present work evaluated the effects of PDT nanoemulsion-aluminum chloride phthalocyanine (AlClFc) mediated on malondialdehyde (MDA), glutathione (GSH), superoxide dismutase (SOD) and glutathione peroxidase (GPx) levels, which represent indicators involved in oxidative stress and antioxidant defenses. For this purpose, this study used 120 female rats of the Rattus norvegicus species, Wistar race, divided into 5 groups: Healthy (H), with periodontal disease (PD), with periodontal disease and treatment with FS (F), with periodontal disease and treatment with the laser (L); and periodontal disease and treatment with PDT (FL). An experimental model for represent periodontal disease (PD) was induced by ligature (split-mouth). Seven days later the induction of PD, the treatments were instituted according to the groups. In the group treated with PDT was applied 40μl FS (5μM) followed by laser irradiation diode InGaAlP (660nm, 100J / cm2). The rats were sacrificed on the 7th and 28th day after treatment and tissue specimens were removed and subjected to histological, immunohistochemical methods and enzymatic colorimetric measurements with detection by UV / VIS spectroscopy. Inflammatory changes, connective tissue disorganization and alveolar bone loss were displaying in groups with PD induced. The enzyme dosages showed that MDA levels were higher in PD induced groups, with no statistically significant differences (p> 0.05). High levels of GSH were found in groups L (p = 0.028) and FL (p = 0.028) compared with PD group, with statistically significant differences. Immunohistochemistry for SOD showed higher immunostaining in L and FL groups, compared to the PD group without statistically significant differences (p> 0.05). GPx showed lower immunoreactivity in the DP group when compared to the other groups and statistically significant differences were observed between the DPxL groups (p <0.05). TFD administered in this experiment did not induce elevation of MDA levels significantly increased the GSH levels and showed intense immunostaining pada SOD and GPx, showing that this therapy does not accentuated lipid peroxidation, however, it was able to induce effects on the antioxidant defenses processes. The LBI therapy appeared to show photomodulatory promoting effects reduction of the MDA levels, increasing GSH levels and with intense immunostaining for SOD and GPx, demonstrating that laser therapy induced antioxidant effects.

Impacto das tecnologias digitais nas bibliotecas universitárias: reflexões sobre o tema

MOREIRA, Luciana Moreira; SILVA, Armando Malheiro da. Impacto das tecnologias digitais nas bibliotecas universitarias: reflexões sobre o tema. Informaçao e sociedade: estudos. Joao Pessoa, v.19, n.3, p. 125-132,2009.

O que tenho a ver com isso? aula-vivência sobre violência contra crianças e adolescentes

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

Relações interorganizacionais e confiança no setor da carcinicultura: um estudo de caso na camanor produtos marinhos

This study investigated how the types of confidence based on competence and good will act in the formation and maintenance of cooperation relationships between the Camanor and its partners (Aquatec, Purina, Caçuá, Uvifrios and Malta / Cleyton). It used organizational approaches on networks based primarily on studies of Powell (1987, 1990), Das and Teng (2000, 2001), Child (2001) and Contractor and Lorange (2004) which have described the advantages that cooperative relationships can provide, as well as their limits as alternative governance structures. Confidence has been considered an important factor affecting the actions and development of organizations involved in networks or in strategic alliances (ZAHEER; HARRIS, 2006) and is the most appropriate control mechanism in these situations (SYDOW, 1998). Confidence is seen from two different approaches: the economic and the sociological (ZAHEER; HARRIS, 2006). To facilitate the understanding of confidence some typologies have been created, as proposed by Barney and Hansen (1994), Lane (1998), Das and Teng (2000), Child (2001) and Wever, Martens and Vandenbempt (2005). This study made use of the case study as proposition of Yin (2005). Semi-structured interviews were held with pre-determined routes, in a single stage performed in early 2008. The research subjects were owners and / or responsible for Camanor and its business partners (Aquatec, Purina, Caçuá, Uvifrios and Malta / Cleyton). Also secondary data were collected in several sites related to the industry and enterprises studied, in addition to data collected by previous studies conducted by CARCINEREDES (2006). The primary data were analyzed using the analysing technique of the content proposed by Bardin (1994). Regarding the secondary data, they were qualitatively analyzed according to documentary analysis technique (BARDIN, 1994). Thus, through the data collected, could be concluded that although there is confidence based on good faith in relationships(UZZI, 1998; OF; TENG, 2001), their presence does not determine the formation and / or maintenance of a partnership, serves only in order to facilitate the relationship, making them more flexible. The confidence based on competence (DAS; TENG, 2001) influenced the formation and maintenance of relations studied. Because whether or not to form a relationship with another organization it is used the perception of the partner acts, namely the reputation (image) as decision basis. And it is through the verification of the performance of the partner activities that will determine the continuation of the partnership

Influência dos intermediários de distribuição de produtos turísticos no processo de decisão do meio de hospedagem pelo consumidor

This study examines the complex hotel buyer decision process in front of the tourism distribution channels. Its objective is to describe the influence level of the tourism marketing intermediaries, mainly the travel agents and tour operators, over the hotel decision process by the buyer-tourist. The data collection process was done trough a survey with three hundred brazilian tourists hosted in nineteen hotels of Natal, capital of Rio Grande do Norte, Brazil. The data analysis was done using some multivariate statistic techniques as correlation analysis, multiple regression analysis, factor analysis and multiple discriminant analysis. The research characterizes the hotel services consumers profile and his trip, and identifying the distribution channels used by them. Furthermore, the research verifies the intermediaries influence exercised over hotel buyer decision process, looking for identify causality relations between the influence level and the buyer profile. Verifies that information about hotels available on internet reduces the probability that this influence can be practiced; however it was possible identifying those consumers considers this information complementary and non-substitutes than the information from intermediaries. The characteristics of the data do not allow indentifying the factors that constraint the intermediaries influence neither identifying discriminant functions of the specific distribution channel choice by consumers. The study concludes that consumers don t agree in have been influenced by intermediaries or don t know if they have, still considering important to consult them and internet doesn t substitute their function as information source

Efeito da velocidade de aquecimento nas propriedades de produtos da cerâmica estrutural

Heating rate is one of the main variables that determine a fire cycle. In industrial processes that use high temperatures, greater fire great can reduce the cost of production and increase productivity. The use of faster and more efficient fire cycles has been little investigated by the structural ceramic industry in Brazil. However, one of the possibilities that aims at modernizing the sector is the use of roller kilns and the inclusion of natural gas as fuel. Thus, the purpose of this study is to investigate the effect of heating rate on the technological properties of structural ceramic products. Clay raw materials from the main ceramic industries in the state of Rio Grande do Norte were characterized. Some of the raw materials characterized were formulated to obtain the best physical and mechanical properties. Next, raw materials and formulations were selected to study the influence of heating rate on the final properties of the ceramic materials. The samples were shaped by pressing and extrusion and submitted to rates of 1 °C/min, 10 °C/min and 20 °C/min, with final temperatures of 850 °C, 950 °C and 1050 °C. Discontinuous cycles with rates of 10 °C/min or 15 °C/min up to 600 °C and a rate of 20 °C/min up to final temperature were also investigated. Technological properties were determined for all the samples and microstructural analysis was carried out under a number of fire conditions. Results indicate that faster and more efficient fire cycles than those currently in practice could be used, limiting only some clay doughs to certain fire conditions. The best results were obtained for the samples submitted to slow cycles up to 600 °C and fast fire sinterization up to 950 °C. This paper presents for the first time the use of a fast fire rate for raw materials and clay formulations and seeks to determine ideal dough and processing conditions for using shorter fire times, thus enabling the use of roller kilns and natural gas in structural ceramic industries

Avaliação de produtos naturais no controle de biofilmes formados em sistema dinâmico

The biofilms microbial forms of association are responsible for generating, accelerating and / or induce the process of corrosion. The damage generated in the petroleum industry for this type of corrosion is significatives, representing major investment for your control. The aim of this study was to evaluate such tests antibiograms the effects of extracts of Jatropha curcas and essential oil of Lippia gracilis Schauer on microrganisms isolated from water samples and, thereafter, select the most effective natural product for further evaluation of biofilms formed in dynamic system. Extracts of J. curcas were not efficient on the complete inhibition of microbial growth in tests type antibiogram, and essential oil of L. gracilis Schauer most effective and determined for the other tests. A standard concentration of essential oil of 20 μL was chosen and established for the evaluation of the biofilms and the rate of corrosion. The biocide effect was determined by microbial counts of five types of microorganisms: aerobic bacteria, precipitating iron, total anaerobic, sulphate reducers (BRS) and fungi. The rate of corrosion was measured by loss of mass. Molecular identification and scanning electron microscopy (SEM) were performed. The data showed reduction to zero of the most probable number (MPN) of bacteria precipitating iron and BRS from 115 and 113 minutes of contact, respectively. There was also inhibited in fungi, reducing to zero the rate of colony-forming units (CFU) from 74 minutes of exposure. However, for aerobic and anaerobic bacteria there was no significant difference in the time of exposure to the essential oil, remaining constant. The rate of corrosion was also influenced by the presence of oil. The essential oil of L. gracilis was shown to be potentially effective

Avaliação da atividade biológica de óleos essenciais sobre candida não albicans de origem clínica

Candidíase é um problema de importância crescente, devido o aumento do número de indivíduos imunocomprometidos e o surgimento de cepas resistentes aos antifúngicos convencionais. É de fundamental importância a busca por novos agentes antifúngicos mais eficazes, menos tóxicos, sendo os óleos essenciais (OEs) excelentes alternativas para esse propósito. Esse estudo investigou a atividade biológica do OE de Mentha spicata L. sobre Candida guilliermondii de origem anal e vaginal. Para tanto foram determinadas a Concentração Inibitória Mínima (CIM), Concentração Fungicida Mínima (CFM), cinética do crescimento das leveduras (Time-Kill), alterações micromorfológicas (técnica do microcultivo em câmara úmida) e investigação do mecanismo de ação antifúngico, utilizando o bioensaio do sorbitol. O OE de M. spicata foi obtido pelo processo de extração por destilação a vapor. Na análise fitoquímica desse óleo foi observada a presença de carvona com 84,32%, seguida pelo limoneno (13,70%) e traços de iso-dihidrocarvona (0,82%). Os resultados da análise da CIM variou entre 32 e 128 μg/mL. A CFM variou entre 64 e 1024 μg/mL. Na avaliação da ação de OE e da nistatina 100UI/mL, o antifúngico padrão apresentou o efeito fungicida a partir de 4 horas e para OE de M. spicata foi observado efeito fungistático na CIM, CIMX2 e CIMX4 frente às cepas avaliadas. O OE de M. spicata apresentou forte atividade antifúngica contra as cepas de C. guilliermondii, promovendo alterações micromorfológicas visíveis por microscopia óptica, nas concentrações testadas (CIM, CIMx2), resultado semelhante ao que se observou com a nistatina (100UI/mL). Na investigação do mecanismo de ação antifúngico foi constatado que houve alteração da CIM na presença de sorbitol, com elevação dos valores quatro vezes maior que a concentração inicial, o que indica que os componentes desse OE apresentam ação direta sobre a parede celular das leveduras. Conclui-se que o OE de Mentha spicata é um potencial agente terapêutico no tratamento de candidíase