As sanções políticas, mecanismo de intervenção do estado na ordem econômica e tributária

This work pursues to analyze the sanctions of restrictive nature, which are characterized by impeding the business of the contributor in debt. Such sanctions known as political sanctions, are truly understood as an indirect way of tax enforcement, liable to cause problems to the private entity in curtailing, the initiative freedom, opposing the Article 5°, item XIII and Article 170, single paragraph of CF/88. As the State gets the several means to assure the economic order effective performance, it is up to the State to restrain the economic power abuse that objects to the marketing domination, to the ending of competition, and arbitrary increasing of profits (CF Article 173, § 4ª.) Therefore, it depends on the state, besides maintaining the economic order, to ensure a fair distribution of tax burden and act under the command of the Democratic State of Law principles. In order to make the tax collection effective, specific in some cases, the administrative fiscal agent uses coercive, excessive, and institutional, in imposing sanctions which causes constraint, maculating the contributor s essential rights, that matters of the necessity to force the tax credit ending. The principle of the free initiative and free competition, which are intended to be analyzed in this study, comes from a constitutional context and it will be reviewed in its systematic relations and with another rules, in order to evidence, at the end, the occurrence of an intervention towards the economic order when the State makes do of political sanctions as a tool for the tax credit effectiveness, infringing the Tax and Constitutional principles

Planejamento tributário: Critérios e limites para a desconsideração dos atos e negócios jurídicos pela administração 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

A influência do processo de terceirização de tecnologia da informação na utilização dos modelos de contratação de serviços: um estudo de casos múltiplos

The change in the economic world and the emergence of Internet as a tool for communication and integration among the markets have forced organizations to adopt a different structure, process-oriented with a focus on information management. Thus, information technology has gained prominence in the organizational context, increasing its complexity and range of services provided by this function. Moreover, outsourcing has become an important model for flexible corporate structure, helping organizations to achieve better results when carrying out their activities and processes and be more competitive. To make the IT outsourcing, it is necessary to follow certain steps that range from strategic assessment to the management of outsourced service. Such steps can influence the form of contracting services, varying the types of service providers and contractors. Thus, the study aimed to identify how this IT outsourcing process influences the use of models for contracting services. For this, a study was conducted in multiple cases study involving two companies in Rio Grande do Norte State, specifically the health sector. Data collection was carried out with the CIOs of the companies surveyed through semi-structured interviews. According to the results obtained, it was found that the outsourcing process more structured influences the use of a more advanced contracting model. However, there are features found in these steps carrying more clearly this influence, as the goals pursued by outsourcing, the criteria used in selecting the supplier, a contract negotiation, how to transition services and the use of methods management, but can vary depending on the level of maturity in the relationship of the companies examined. Moreover, it was found that the use of contracting model may also influence how it is developed the IT outsourcing process, requiring or not its more formalized and organization

Análise de volatilidade, integração de preços e previsibilidade para o mercado brasileiro de camarão

The present paper has the purpose of investigate the dynamics of the volatility structure in the shrimp prices in the Brazilian fish market. Therefore, a description of the initial aspects of the shrimp price series was made. From this information, statistics tests were made and selected univariate models to be price predictors. Then, it was verified the existence of relationship of long-term equilibrium between the Brazilian and American imported shrimp and if, confirmed the relationship, whether or not there is a causal link between these assets, considering that the two countries had presented trade relations over the years. It is presented as an exploratory research of applied nature with quantitative approach. The database was collected through direct contact with the Companhia de Entrepostos e Armazéns Gerais de São Paulo (CEAGESP) and on the official website of American import, National Marine Fisheries Service - National Oceanic and Atmospheric Administration (NMFS- NOAA). The results showed that the great variability in the active price is directly related with the gain and loss of the market agents. The price series presents a strong seasonal and biannual effect. The average structure of price of shrimp in the last 12 years was R$ 11.58 and external factors besides the production and marketing (U.S. antidumping, floods and pathologies) strongly affected the prices. Among the tested models for predicting prices of shrimp, four were selected, which through the prediction methodologies of one step forward of horizon 12, proved to be statistically more robust. It was found that there is weak evidence of long-term equilibrium between the Brazilian and American shrimp, where equivalently, was not found a causal link between them. We concluded that the dynamic pricing of commodity shrimp is strongly influenced by external productive factors and that these phenomena cause seasonal effects in the prices. There is no relationship of long-term stability between the Brazilian and American shrimp prices, but it is known that Brazil imports USA production inputs, which somehow shows some dependence productive. To the market agents, the risk of interferences of the external prices cointegrated to Brazilian is practically inexistent. Through statistical modeling is possible to minimize the risk and uncertainty embedded in the fish market, thus, the sales and marketing strategies for the Brazilian shrimp can be consolidated and widespread

Aquisição e construção de modelos estáticos análogos a reservatórios petrolíferos com tecnologia lidar e georadar

The present work develops a methodology to establish a 3D digital static models petroleum reservoir analogue using LIDAR and GEORADAR technologies. Therefore, this work introduce The methodolgy as a new paradigm in the outcrop study, to purpose a consistent way to integrate plani-altimetric data, geophysics data, and remote sensing products, allowing 2D interpretation validation in contrast with 3D, complexes depositional geometry visualization, including in environmental immersive virtual reality. For that reason, it exposes the relevant questions of the theory of two technologies, and developed a case study using TerraSIRch SIR System-3000 made for Geophysical Survey Systems, and HDS3000 Leica Geosystems, using the two technologies, integrating them GOCAD software. The studied outcrop is plain to the view, and it s located at southeast Bacia do Parnaíba, in the Parque Nacional da Serra das Confusões. The methodology embraces every steps of the building process shows a 3D digital static models petroleum reservoir analogue, provide depositional geometry data, in several scales for Simulation petroleum reservoir

Avaliação da eficiência dos investimentos do programa Inova-RN em micro e pequenas empresas Uma integração da análise envoltória de dados e índice Malmquist

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Proposta de integração das redes de comunicação da COSERN como uma solução de contigêncvia em caso de falhas nos enlaces do backbone de automação

T'his dissertation proposes alternative models to allow the interconnectioin of the data communication networks of COSERN Companhia Energética do Rio Grande do Norte. These networks comprise the oorporative data network, based on TCP/IP architecture, and the automation system linking remote electric energy distribution substations to the main Operatin Centre, based on digital radio links and using the IEC 60870-5-101 protoco1s. The envisaged interconnection aims to provide automation data originated from substations with a contingent route to the Operation Center, in moments of failure or maintenance of the digital radio links. Among the presented models, the one chosen for development consists of a computational prototype based on a standard personal computer, working under LINUX operational system and running na application, developesd in C language, wich functions as a Gateway between the protocols of the TCP/IP stack and the IEC 60870-5-101 suite. So, it is described this model analysis, implementation and tests of functionality and performance. During the test phase it was basically verified the delay introduced by the TCP/IP network when transporting automation data, in order to guarantee that it was cionsistent with the time periods present on the automation network. Besides , additional modules are suggested to the prototype, in order to handle other issues such as security and prioriz\ation of the automation system data, whenever they are travesing the TCP/IP network. Finally, a study hás been done aiming to integrate, in more complete way, the two considered networks. It uses IP platform as a solution of convergence to the communication subsystem of na unified network, as the most recente market tendencies for supervisory and other automation systems indicate

Especificação e implementação de uma linguagem para transformação de modelos MOF em repositórios dMOF

This work presents the specification and the implementation of a language of Transformations in definite Models specification MOF (Meta Object Facility) of OMG (Object Management Group). The specification uses a boarding based on rules ECA (Event-Condition-Action) and was made on the basis of a set of scenes of use previously defined. The Parser Responsible parser for guaranteeing that the syntactic structure of the language is correct was constructed with the tool JavaCC (Java Compiler Compiler) and the description of the syntax of the language was made with EBNF (Extended Backus-Naur Form). The implementation is divided in three parts: the creation of the interpretative program properly said in Java, the creation of an executor of the actions specified in the language and its integration with the type of considered repository (generated for tool DSTC dMOF). A final prototype was developed and tested in the scenes previously defined

Anisotropias da radiação cósmica de fundo e vínculos em modelos com decaimento do vácuo

Many astronomical observations in the last few years are strongly suggesting that the current Universe is spatially flat and dominated by an exotic form of energy. This unknown energy density accelerates the universe expansion and corresponds to around 70% of its total density being usually called Dark Energy or Quintessence. One of the candidates to dark energy is the so-called cosmological constant (Λ) which is usually interpreted as the vacuum energy density. However, in order to remove the discrepancy between the expected and observed values for the vacuum energy density some current models assume that the vacuum energy is continuously decaying due to its possible coupling with the others matter fields existing in the Cosmos. In this dissertation, starting from concepts and basis of General Relativity Theory, we study the Cosmic Microwave Background Radiation with emphasis on the anisotropies or temperature fluctuations which are one of the oldest relic of the observed Universe. The anisotropies are deduced by integrating the Boltzmann equation in order to explain qualitatively the generation and c1assification of the fluctuations. In the following we construct explicitly the angular power spectrum of anisotropies for cosmologies with cosmological constant (ΛCDM) and a decaying vacuum energy density (Λ(t)CDM). Finally, with basis on the quadrupole moment measured by the WMAP experiment, we estimate the decaying rates of the vacuum energy density in matter and in radiation for a smoothly and non-smoothly decaying vacuum

MARISA-MDD: uma abordagem para transformações entre modelos orientados a aspectos: dos requisitos ao projeto detalhado

Aspect Oriented approaches associated to different activities of the software development process are, in general, independent and their models and artifacts are not aligned and inserted in a coherent process. In the model driven development, the various models and the correspondence between them are rigorously specified. With the integration of aspect oriented software development (DSOA) and model driven development (MDD) it is possible to automatically propagate models from one activity to another, avoiding the loss of information and important decisions established in each activity. This work presents MARISA-MDD, a strategy based on models that integrate aspect-oriented requirements, architecture and detailed design, using the languages AOV-graph, AspectualACME and aSideML, respectively. MARISA-MDD defines, for each activity, representative models (and corresponding metamodels) and a number of transformations between the models of each language. These transformations have been specified and implemented in ATL (Atlas Definition Language), in the Eclipse environment. MARISA-MDD allows the automatic propagation between AOV-graph, AspectualACME, and aSideML models. To validate the proposed approach two case studies, the Health Watcher and the Mobile Media have been used in the MARISA-MDD environment for the automatic generation of AspectualACME and aSideML models, from the AOV-graph model

Reqsys-MDD: uma ferramenta para mapeamento entre modelos de features e requisitos em linhas de produto de software

The approach Software Product Line (SPL) has become very promising these days, since it allows the production of customized systems on large scale through product families. For the modeling of these families the Features Model is being widely used, however, it is a model that has low level of detail and not may be sufficient to guide the development team of LPS. Thus, it is recommended add the Features Model to other models representing the system from other perspectives. The goals model PL-AOVgraph can assume this role complementary to the Features Model, since it has a to context oriented language of LPS's, which allows the requirements modeling in detail and identification of crosscutting concerns that may arise as result of variability. In order to insert PL-AOVgraph in development of LPS's, this paper proposes a bi-directional mapping between PL-AOVgraph and Features Model, which will be automated by tool ReqSys-MDD. This tool uses the approach of Model-Driven Development (MDD), which allows the construction of systems from high level models through successive transformations. This enables the integration of ReqSys-MDD with other tools MDD that use their output models as input to other transformations. So it is possible keep consistency among the models involved, avoiding loss of informations on transitions between stages of development

Estruturação do grupo Serra Grande região de Santana do Acaraú- CE e a reativação do lineamento Sobral Pedro II, integração com dados geofísicos

The study area is located in the NW portion of the Ceará state nearby the city of Santana do Acaraú. Geologically it lies along the Sobral-Pedro II lineament which limits the domains of Ceará Central and Noroeste do Ceará, both belonging to the Borborema Province.The object of study was a NE trending 30km long siliciclastic body (sandstone and conglomerate) bounded by transcurrent dextral faults. The sediments are correlated to the Ipú Formation (Serra Grande Group) from the Parnaiba basin, which age is thought to be Siluro-Devonian. Existing structural data shown that bedding has higher but variable dips (70-45) near the borders faults and much lower to subhorizontal inward the body. The brittle deformation was related to a reactivation, in lower crustal level, of the Sobral-Pedro II lineament (Destro (1987, 1999; Galvão, 2002).The study presented here was focused in applying geophysicals methods (gravimetry and seismic) to determine the geometry of the sandstone/conglomeratic body and together with the structural data, to propose a model to explain its deformation. The residual anomalies maps indicate the presence of two main graben-like structures. The sedimentary pile width was estimated from 2D gravimetric models to be about 500-600 meters. The 3D gravimetric model stressed the two maximum width regions where a good correlation is observed between the isopach geometry and the centripetal strike/dip pattern displayed by the sediments bedding. Two main directions (N-S and E-W) of block moving are interpreted from the distribution pattern of the maximum width regions of the sedimentary rock

A influência do processo de terceirização de tecnologia da informação na utilização dos modelos de contratação de serviços: um estudo de casos múltiplos

The change in the economic world and the emergence of Internet as a tool for communication and integration among the markets have forced organizations to adopt a different structure, process-oriented with a focus on information management. Thus, information technology has gained prominence in the organizational context, increasing its complexity and range of services provided by this function. Moreover, outsourcing has become an important model for flexible corporate structure, helping organizations to achieve better results when carrying out their activities and processes and be more competitive. To make the IT outsourcing, it is necessary to follow certain steps that range from strategic assessment to the management of outsourced service. Such steps can influence the form of contracting services, varying the types of service providers and contractors. Thus, the study aimed to identify how this IT outsourcing process influences the use of models for contracting services. For this, a study was conducted in multiple cases study involving two companies in Rio Grande do Norte State, specifically the health sector. Data collection was carried out with the CIOs of the companies surveyed through semi-structured interviews. According to the results obtained, it was found that the outsourcing process more structured influences the use of a more advanced contracting model. However, there are features found in these steps carrying more clearly this influence, as the goals pursued by outsourcing, the criteria used in selecting the supplier, a contract negotiation, how to transition services and the use of methods management, but can vary depending on the level of maturity in the relationship of the companies examined. Moreover, it was found that the use of contracting model may also influence how it is developed the IT outsourcing process, requiring or not its more formalized and organization

Análise de volatilidade, integração de preços e previsibilidade para o mercado brasileiro de camarão

The present paper has the purpose of investigate the dynamics of the volatility structure in the shrimp prices in the Brazilian fish market. Therefore, a description of the initial aspects of the shrimp price series was made. From this information, statistics tests were made and selected univariate models to be price predictors. Then, it was verified the existence of relationship of long-term equilibrium between the Brazilian and American imported shrimp and if, confirmed the relationship, whether or not there is a causal link between these assets, considering that the two countries had presented trade relations over the years. It is presented as an exploratory research of applied nature with quantitative approach. The database was collected through direct contact with the Companhia de Entrepostos e Armazéns Gerais de São Paulo (CEAGESP) and on the official website of American import, National Marine Fisheries Service - National Oceanic and Atmospheric Administration (NMFS- NOAA). The results showed that the great variability in the active price is directly related with the gain and loss of the market agents. The price series presents a strong seasonal and biannual effect. The average structure of price of shrimp in the last 12 years was R$ 11.58 and external factors besides the production and marketing (U.S. antidumping, floods and pathologies) strongly affected the prices. Among the tested models for predicting prices of shrimp, four were selected, which through the prediction methodologies of one step forward of horizon 12, proved to be statistically more robust. It was found that there is weak evidence of long-term equilibrium between the Brazilian and American shrimp, where equivalently, was not found a causal link between them. We concluded that the dynamic pricing of commodity shrimp is strongly influenced by external productive factors and that these phenomena cause seasonal effects in the prices. There is no relationship of long-term stability between the Brazilian and American shrimp prices, but it is known that Brazil imports USA production inputs, which somehow shows some dependence productive. To the market agents, the risk of interferences of the external prices cointegrated to Brazilian is practically inexistent. Through statistical modeling is possible to minimize the risk and uncertainty embedded in the fish market, thus, the sales and marketing strategies for the Brazilian shrimp can be consolidated and widespread

Aquisição e construção de modelos estáticos análogos a reservatórios petrolíferos com tecnologia lidar e georadar

The present work develops a methodology to establish a 3D digital static models petroleum reservoir analogue using LIDAR and GEORADAR technologies. Therefore, this work introduce The methodolgy as a new paradigm in the outcrop study, to purpose a consistent way to integrate plani-altimetric data, geophysics data, and remote sensing products, allowing 2D interpretation validation in contrast with 3D, complexes depositional geometry visualization, including in environmental immersive virtual reality. For that reason, it exposes the relevant questions of the theory of two technologies, and developed a case study using TerraSIRch SIR System-3000 made for Geophysical Survey Systems, and HDS3000 Leica Geosystems, using the two technologies, integrating them GOCAD software. The studied outcrop is plain to the view, and it s located at southeast Bacia do Parnaíba, in the Parque Nacional da Serra das Confusões. The methodology embraces every steps of the building process shows a 3D digital static models petroleum reservoir analogue, provide depositional geometry data, in several scales for Simulation petroleum reservoir