Do talão de nota fiscal ao cupom fiscal: a implantação do ECF no estado do Rio Grande do Norte e sua repercussão na arrecadação do ICMS

The present paper has aimed the analysis of a real instrument which offers great impact in the ICMS revenue: The Fiscal Voucher Emitting Equipment (ECF). In this sense, the effects of the commercial automation process in Rio Grande do Norte s ICMS revenue between 2000 and 2006 were investigated. Based on this goal, the methodology adopted was characterized as a study of quantitative, exploratory-qualitative nature, through the collecting of secondary data, provided by the State Taxation Bureau (SET). In the absence of a statistic model in the existing literature about the approached theme, we decided for the elaboration of a suitable model, with tables and graphics. As a way to observe the effects of these programs on the revenue, the comparison between the ECF users and non users, in the same period, has proved to be of great importance. We reached the conclusion that even though the growth rates amongst the activities that use the ECF had ascended in tributary revenue in the related years, from 2004 on, with the introduction of TEF, this participation presented a higher growth, which leads us to suppose that the use of this recent instrument provides a significant impact in the State effective revenue. We stand out that the collected amounts could have been even higher, if the level of adhesion to the instrument had not been so low, mainly amongst the minor entrepreneurs, which may mean a rooted defraudation in the system. In short, through the set of data obtained, it is possible to conclude that the ECF and the recent TEF have significantly influenced the ICMS revenue in the entire State all over the period that was analyzed

Qualidade nutricional dos cardápios em escolas públicas e alcance às metas do programa nacional de alimentação escolar em município do nordeste brasileiro

O Programa Nacional de Alimentação Escolar tem como objetivo atender as necessidades nutricionais dos alunos durante sua permanência em sala de aula, contribuindo para o crescimento, o desenvolvimento, o rendimento escolar e a formação de hábitos alimentares saudáveis. Diante da relevância social e considerando os princípios do direito humano da alimentação adequada e da segurança alimentar, é fundamental o monitoramento da execução e consecução das metas nutricionais estabelecidas pelo programa. Desta forma, este estudo teve como objetivos analisar a qualidade nutricional dos cardápios ofertados em escolas públicas de um município rural do Nordeste brasileiro, quanto à composição nutricional, custo com gêneros alimentícios, nível de adesão dos escolares às refeições oferecidas e atendimento às recomendações nutricionais do Programa Nacional de Alimentação Escolar. Foi desenvolvido estudo transversal, realizado com 473 escolares, em Nísia Floresta, município do Estado do Rio Grande do Norte. A frequência de consumo semanal da alimentação escolar foi analisado segundo o padrão adotado por Sturion et al., que classifica o nível de adesão em: efetiva (quatro a cinco dias), média (dois a três dias) e baixa (um dia). Analisou-se 64 preparações da alimentação escolar, eleitas de forma aleatória por conglomerado, avaliadas quanto à energia, macronutrientes e micronutrientes (vitaminas A e C, ferro, zinco, magnésio e cálcio). Utilizaram-se como parâmetros as recomendações nutricionais estabelecidas pelo programa (2009), para atender 20% das necessidades nutricionais diárias, considerando as faixas etárias de 6 a 10, 11 a 15 e 16 a 18 anos. Calculou-se o custo das preparações servidas com base na licitação realizada no município. A associação entre adesão e extratos etários foi investigada utilizando a análise de correlação. A energia oferecida pelos cardápios foi inferior a recomendação em até 50%. As refeições atingiram, em média, 249,34 kcal (±64,43). Observaram-se preparações com inadequação dos macronutrientes e micronutrientes, exceto para proteínas (102,3%) e lipídios (100,1%), na faixa etária ix de 6 a 10 anos. O custo das preparações foi R$ 0,53 (±0,16), sendo provenientes 56,6% de recursos federais e 43,4% da contrapartida municipal, com essencialidade de recursos municipais no provimento do custo. Quanto à adesão, 93,9% dos escolares informaram consumir os lanches. Para o nível de adesão, obtiveram-se: 67,2% efetiva, 21,8% média e 4,9% baixa. Foi encontrada associação significativa entre as variáveis adesão e idade (χ2 = 89,36; GL=6; P < 0,001), sendo a baixa adesão encontrada, sobretudo, na faixa de 16 aos 18 anos. Os cardápios ofertados não atingem as metas do Programa Nacional de Alimentação Escolar, favorecendo a insegurança alimentar, especialmente aos adolescentes. Portanto, há necessidade de reformulações, planejamento, e implantação de refeições diferenciadas e adequadas às distintas faixas e factíveis de execução

A implantação do emissor de cupom fiscal no Estado do Rio Grande do Norte e sua repercussão na arrecadação do ICMS

The present paper has aimed the analysis of a real instrument which offers great impact in the ICMS revenue: The Fiscal Voucher Emitting Equipment (ECF). In this sense, the effects of the commercial automation process in Rio Grande do Norte s ICMS revenue between 2000 and 2006 were investigated. Based on this goal, the methodology adopted was characterized as a study of quantitative, exploratory-qualitative nature, through the collecting of secondary data, provided by the State Taxation Bureau (SET). In the absence of a statistic model in the existing literature about the approached theme, we decided for the elaboration of a suitable model, with tables and graphics. As a way to observe the effects of these programs on the revenue, the comparison between the ECF users and non users, in the same period, has proved to be of great importance. We reached the conclusion that even though the growth rates amongst the activities that use the ECF had ascended in tributary revenue in the related years, from 2004 on, with the introduction of TEF, this participation presented a higher growth, which leads us to suppose that the use of this recent instrument provides a significant impact in the State effective revenue. We stand out that the collected amounts could have been even higher, if the level of adhesion to the instrument had not been so low, mainly amongst the minor entrepreneurs, which may mean a rooted defraudation in the system. In short, through the set of data obtained, it is possible to conclude that the ECF and the recent TEF have significantly influenced the ICMS revenue in the entire State all over the period that was analyzed

Estudo da adesão de pinos endodônticos modificados superficialmente por plasma de oxigênio

The work presents the effect of plasma treatment when applied in fibers or carbon/glass posts in the adhesion fiber/resin and posts/cement. This has for objective the modification of the surface of the fibers, as well as the wettability of the posts, seeking the improvement of the adhesion and of the connection fiber/resin in the processing of polymeric composites reinforced with the same ones. 120 posts (Reforpost) were used and 30 meters of fibers of carbon and of glass (Fibrex), of the company Angelus. The samples were divided in three groups of 40 specimens: GROUP I - 20 posts of glass fiber and 20 of carbon without treatment to it shapes, GROUP II -20 posts of glass fiber and 20 of carbon treated to it shapes in the surface and GROUP III - 20 posts of glass fiber and 20 of carbon make with fibers in natura after plasma treatment. The plasma treatment was accomplished with oxygen and with temperature in the camera fixed at 200°C, for one hour of exhibition. The posts and the fibers were characterized before and after the treatment. The wettability was measure by pendent drop method, and interface fiber/resin and posts/cement were observed by optical and electronic microscopy. It was observed that both wettability and texture were increased with plasma treatment

Efeito das variáveis laboratoriais protéticas na adesão da porcelana com ligas de níquel-cromo

The metalceramic crowns are usually used in dentistry because they provide a resistant structure due to its metallic base and its aesthetics from the porcelain that recovers this structure. To manufacture these crowns, a series of stages should be accomplished in the prosthetic laboratories, and many variables can influence its success. Changes in these variables cause alterations in the metallic alloy and in the porcelain, so, as consequence, in the adhesion between them. The composition of the metal alloy can be modified by recasting alloys, a common practice in some prosthetic laboratories. The aim of this paper is to make a systematic study investigating metalceramic crowns as well as analyzing the effect of recasting Ni-Cr alloys. Another variable which can influence the mechanism of metalceramic union is the temperature used in firing porcelain procedure. Each porcelain has to be fired in a fixed temperature which is determined by the manufacturer and its change can cause serious damages. This research simulate situations that may occur on laboratory procedures and observe their consequences in the quality of the metalceramic union. A scanning eletron microscopy and an optic microscopy were accomplish to analyse the metal-ceramic interface. No differences have been found when remelting alloys were used. The microhardness were similar in Ni-Cr alloys casted once, twice and three times. A wettability test was accomplished using a software developed at the Laboratório de Processamento de Materiais por Plasma, on the Universidade Federal do Rio Grande do Norte. No differences were found in the contact angle between the solid surface (metallic substratum) and the tangencial plane to the liquid surface (opaque). To analyse if the temperature of porcelain firing procedure could influence the contact area between metal and porcelain, a variation in its final temperature was achieve from 980° to 955°C. Once more, no differences have been found

Caminhos e descaminhos da adesão ao tratamento anti-hipertensivo :um estudo com usuários do Pacha (Programa de Assistência e Cuidado da Hipertensão Arterial) do Hospital Universitário Onofre Lopes

The high blood pressure is a multifactorial chronic disease which possesses emotional and social features in the illness appearance and evolution and in the adherence to the treatment which involves a decision-making through patient so that he or she process the necessary changes on harmful living habits. Adhesion, traditionally, it is referred to the patient to answer to the doctor orientations or of other health professional, about the appearance to the appointment with a doctor, about the use of medicine or lifestyle changes and maintaining this adhesion is the main problem to be overcame. It is expected the adhesion will ever be a continual, stable and satisfactory action, disregarding the complexity of subjectivity processes which permeate the sicken. This research aimed to investigate the difficulties which the person with high blood pressure has to adhere to the treatment, from the signification processes which give sense to the actions dealing with the adhesion. The study was carried out with 48 users of assistance program to the high blood pressure patient from Hospital Universitário from Natal RN, between 40-65 age. The answers were submitted to a double analysis process: 1) answer systematization in categories and codes and admission in statistical program SPSS (Statistical Package of Social Science), for generation of descriptive statistics; 2) Sense and signification analysis which permeated the deepener statement and interpretatively. The greater difficulties found are present on low-salt and law-calorie diets, in the dealing with everyday feeling and stress, being these factors cited as direct motive to the high blood pressure, regardless of interviewee s sex. It is observed there is not adhesion, but adhering, as an experienced everyday process. This work contributes with its results, assessing the used strategies by program with the aim of increasing the adhesion rates

Capacidade de adesão e formação de biofilme de Candida ssp. isoladas da cavidade oral de pacientes transplantados renais na presença do extrato de Eugenia uniflora

Candidiasis is a major oral manifestation in kidney transplant patients. Candida spp. possess essential virulence factors which contribute for the infectious process, including the ability to adhere to epithelial cells and biofilm formation. The extract obtained from the leaves of Eugenia uniflora [acetone: water (7:3, v/v)] has demonstrated antifungal activity against Candida spp. This study evaluated the influence of the extract of E. uniflora in adhesion to human buccal epithelial cells (HBEC) and biofilm formation of 42 strains of Candida spp. isolated from the oral cavity of kidney transplant patients. Candida spp. strains belonging to a culture collection were reactivated and phenotypically re-identified by classical and molecular methods (genotyping ABC and RAPD), when necessary, to complete the identification to the species level. For the virulence tests evaluated in vitro, yeasts were grown in the presence and absence of 1000 g/mL of the extract. A ratio of 10: 1 (Candida spp. cells x HBECs) was incubated for 1 hour at 37 ° C, 200 rpm, fixed with 10% formalin and the number of Candida cells adhered to 150 HBEC determined by optical microscope. Biofilms were formed on polystyrene microplates in the presence or absence of the extract. The quantification was performed with crystal violet staining at 570 nm. All isolates were viable and exhibited phenotypic characteristics suggestive of each species identified. Two strains presumptively identified as Candida dubliniensis belonged to this species as determined with genotyping ABC, while strains identified as belonging to the Candida parapsilosis species complex were differentiated by RAPD genotyping. Candida albicans was found to be the most adherent species to the buccal epithelia, while C. tropicalis showed remarkable biofilm formation.We could detect that the extract of E. uniflora was able to reduce adhesion to HBEC for both Candida albicans and non-Candida albicans Candida species. On the other hand, only 16 Candida spp. strains (36 %) showed reduced biofilm formation. However, two highly biofilm producer strains of C. tropicalis had an expressive reduction in biofilm formation. This study reinforces the idea that besides growth inhibition, E. uniflora may interfere with the expression of some virulence factors of Candida spp., and may be possibly applied in the future as a novel antifungal agent.

Estudo da adesão de pinos endodônticos modificados superficialmente por plasma de oxigênio

The work presents the effect of plasma treatment when applied in fibers or carbon/glass posts in the adhesion fiber/resin and posts/cement. This has for objective the modification of the surface of the fibers, as well as the wettability of the posts, seeking the improvement of the adhesion and of the connection fiber/resin in the processing of polymeric composites reinforced with the same ones. 120 posts (Reforpost) were used and 30 meters of fibers of carbon and of glass (Fibrex), of the company Angelus. The samples were divided in three groups of 40 specimens: GROUP I - 20 posts of glass fiber and 20 of carbon without treatment to it shapes, GROUP II -20 posts of glass fiber and 20 of carbon treated to it shapes in the surface and GROUP III - 20 posts of glass fiber and 20 of carbon make with fibers in natura after plasma treatment. The plasma treatment was accomplished with oxygen and with temperature in the camera fixed at 200°C, for one hour of exhibition. The posts and the fibers were characterized before and after the treatment. The wettability was measure by pendent drop method, and interface fiber/resin and posts/cement were observed by optical and electronic microscopy. It was observed that both wettability and texture were increased with plasma treatment

Efeito das variáveis laboratoriais protéticas na adesão da porcelana com ligas de níquel-cromo

The metalceramic crowns are usually used in dentistry because they provide a resistant structure due to its metallic base and its aesthetics from the porcelain that recovers this structure. To manufacture these crowns, a series of stages should be accomplished in the prosthetic laboratories, and many variables can influence its success. Changes in these variables cause alterations in the metallic alloy and in the porcelain, so, as consequence, in the adhesion between them. The composition of the metal alloy can be modified by recasting alloys, a common practice in some prosthetic laboratories. The aim of this paper is to make a systematic study investigating metalceramic crowns as well as analyzing the effect of recasting Ni-Cr alloys. Another variable which can influence the mechanism of metalceramic union is the temperature used in firing porcelain procedure. Each porcelain has to be fired in a fixed temperature which is determined by the manufacturer and its change can cause serious damages. This research simulate situations that may occur on laboratory procedures and observe their consequences in the quality of the metalceramic union. A scanning eletron microscopy and an optic microscopy were accomplish to analyse the metal-ceramic interface. No differences have been found when remelting alloys were used. The microhardness were similar in Ni-Cr alloys casted once, twice and three times. A wettability test was accomplished using a software developed at the Laboratório de Processamento de Materiais por Plasma, on the Universidade Federal do Rio Grande do Norte. No differences were found in the contact angle between the solid surface (metallic substratum) and the tangencial plane to the liquid surface (opaque). To analyse if the temperature of porcelain firing procedure could influence the contact area between metal and porcelain, a variation in its final temperature was achieve from 980° to 955°C. Once more, no differences have been found

kit educacional para controle e supervisão aplicado a nível

PEREIRA, J. P. ; CASTRO, B. P. S. ; VALENTIM, R. A. M. . Kit Educacional para Controle e Supervisão Aplicado a Nível. Holos, Natal, v. 2, p. 68-72, 2009

Estudo das características físico-químicas e biológicas pela adesão de osteoblastos em superfícies de titânio modificadas pela nitretação em plasma

SILVA, J. S. P. Estudo das características físico-químicas e biológicas pela adesão de osteoblastos em superfícies de titânio modificadas pela nitretação em plasma. 2008. 119 f. Tese (Doutorado) - Faculdade de Medicina, Universidade de São Paulo. São Paulo, 2008.

A estrutura burocrática de poder no stricto sensu em administração no Brasil: o caso do mestrado profissional em administração pública em Rede Nacional - PROFIAP

This study approaches bureaucratic organizational structures with the aim to understand the adherence procedure to virtual technologies in the stricto sensu educational administrative process. Thus, the author navigates through the formation of these organizations in Brazil with the intent to demonstrate the bureaucratic organizational culture and the consequent form of domination of those who detain power. In this epistemological construction, the author explores the culture s bureaucratic environment and the organizational power. In the analyses, it was observed the technological phenomenon in the ODL s administrative environment, which can explain the adherence procedure to structures and technological instruments for stricto sensu courses that, hypothetically, dilutes the traditional inherited organizational axiom. Therefore, it was utilized as object of study the Professional Master s degree in National Scale Public Administration PROFIAP, hence analyzing the documental content and the legislation related to institutionalization as well as the positioning of professors/coordinators and of the director of CAPES/MEC. Considering this axioms, it was concluded that the bureaucratic structures can admit ODL in the stricto sensu s environment. However, this can only be done as long as the adherence does not imply in a dilution of the traditional forms of power and institutional bureaucratic inherited dominance, as well as the alleged hegemony of the governmental structure in the educational administration adopted in person by the stricto sensu courses in Brazil

Todo Brasileiro merece nível A : habitação multifamiliar para o programa minha casa minha vida energeticamente eficiente

This thesis describes the theoretical, methodological and programmatic proposal for a multifamily residential building located in the urban expansion area of Parnamirim/RN, inserted in the program Minha Casa Minha Vida and level of energy efficiency "A", as the RegulamentoTécnico de Qualidade (RTQ-R/INMETRO) for residential buildings. The development project initially consists of procedures as the study of theoretical, architectural programming and cases studies. With the delimitation of a field solution, situated between the reference and the context, proposals are studied to determine the solution and architectural detailing of the proposal. The architectural program was built based on the method of Problem Seeking (Peña and Parshall, 2001) and research has highlighted aspects of reducing the environmental impact and of the program Minha Casa Minha Vida , among others. The design process was characterized by the incorporation of aspects reviewed and programmed, seeking them compatible and have an economically viable building, socio-spatial quality and energy efficient. The results show that it is possible to obtain a building that meets the constraints of the program that provides housing and energy efficiency level A - and many other environmental qualities and constructive, particularly through architectural design

Qualificação de edifícios residenciais verticais em Natal/RN à luz do regulamento técnico da qualidade para o nível de eficiência energética de edificações residenciais (RTQ-R)

The goal of the research was to investigate the energy performance of residential vertical buildings envelope in the hot and humid climate of Natal, capital of Rio Grande do Norte, based in the Technical Regulation of Quality for Energy Efficiency Level in Residential Buildings (RTQ -R), launched in 2010. The study pretends to contribute to the development of design strategies appropriate to the specific local climate and the increasing of energy efficiency level of the envelope. The methodological procedures included the survey in 22 (twenty two) residential buildings, the formulation of representative prototypes based on typological and constructives characters researched and the classification of the level of energy efficiency in the envelopment of these prototypes, using as a tool the prescriptive method of the RTQ-R and the parametric analyzes from assigning different values of the following variables: shape of the pavement type; distribution of housing compartments; orientation of the building; area and shading of openings; thermal transmittance, and solar absorptance of opaque materials of the frontage in order to evaluate the influence of these on the envelopment performance. The main results accomplished with this work includes the qualification of vertical residential buildings in Natal/RN; the verification of the adequacy of these buildings to local climate based from the diagnosis of the thermal energy of the envelopment performance, the identification of variables with more significant influence on the prescriptive methodology of RTQ-R and design solutions more favorable to obtain higher levels energy efficiency by this method. Finally, it was verified, that some of these solutions proved contradictory in relation to the recommendations contained in the theoretical approaches regarding environmental comfort in hot and humid weather, which indicates the need for improvement of the prescriptive method RTQ-R and further research on efficient design solutions

Entre ecos e narcisos: estudo de caso sobre a prática teatral com adolescentes como atividade extracurricular numa escola de nível médio

This masters thesis discusses the studying and the teaching of drama and its implications among teenagers of the contemporary world. This paper also analyses an extracurricular project entitled Drama in the development of citizenship , which was carried out in the public state school Berilo Wanderley in Natal/RN, between 1999 and 2005 with high school students. It comprises a case study that aimed at understanding how and why they chose to take drama classes outside of the school curriculum and even after they graduated, some of them never left the school project and even started participating in the cultural and artistic context of the city of Natal quite actively, both as part of an audience as well as on artistic, political, social and pedagogical performance. The project was high significant for its participants, for the school and for the community, by creating a sense of recognition of the relevance of the pedagogical and artistic production in the public school, as it managed to yield knowledge that helped students to understand the values of group work, sharing information, collaborative assessment and, most of all, to engender actions of protagonism by the teenagers themselves within their social environments. The empirical process developed is placed in a contemporary historical context where educational paradigms shifts occur, and where categories of youth empowerment and protagonism are fundamental to the educational process in the 21st century. The objective of this study is to reflect upon the pedagogical dimension of drama classes for teenagers, aiming at providing further discussions on the role of acting classes in the construction of the personality among youngsters, thus hoping to contribute to other teaching practices, including drama and other subjects of general education