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

Os impactos tecnológicos da implantação da nota fiscal eletrônica: um estudo de casos múltiplos

Increasingly, the Information Technology is used in the society, including the private, public and third sector organizational context. Technological tools are created in order to speed, automate, control and monitor processes. These technologies generate impacts on areas that permeate their use and the objective of this study is to investigate the implementation process of the Eletronic Invoice and the impacts arising from this technological tool in companies. For that, case studies have been conducted in three companies that emit and receive Eletronic Invoice, in a Information System consultancy, that provides softwares of Eletronic Invoice, and in a State Tax Department. Data collection was performed with organizations representatives through electronic questionnaires. The study concludes that it is expected, by the investigated organizations, that the tool reaches the benefits offered by the Tax Administration. However, these benefits have not been identified yet and neither have the use of methodologies in order to identify them. Moreover, the main impact found was the need for better training and participant´s technical qualification, followed by reducing printing costs and paper purchase

Nitretação em plasma com gaiola catódica: caracterização e avaliação do desempenho da camada nitretada em facas de corte

Nowadays, in the plastic industry are used mills that accomplish the recycling of residues generated in the production of its components. These mills contain cut sheets that suffer accelerated wear, once they are submitted constantly to the tribologic efforts, decreasing its useful life. To reduce this problem, it s used noble steels or takes place superficial treatments. The ionic nitriding process presents some limitations related to the uniformity of the layer in pieces with complex geometry, committing its application in pieces as knives, head offices, engagements, etc. However, the new technique of nitriding in cathodic cage eliminates some problems, as the restrictions rings, inherent to the conventional ionic nitriding. In present work, was studied the use viabilization of steels less noble, as SAE 1020, SAE 4320 and SAE 4340, nitreded by two different techniques, to substitute the AISI 01 steels, usually used in the cut knifes fabrication, seeking to reduce the costs and at the sane time to increase the useful life of these knifes. The steel most viable was the SAE 4340, nitrided in cathodic cage, because it presented uniformity in thickness and in the hardness of the layer, besides of increased 58% in the average its useful life

Frequência da infecção por Toxoplasma gondii em galinhas caipira e frangos de corte em regiões dos Estados do Rio Grande do Norte e Paraíba

Toxoplasmosis is a zoonosis caused by Toxoplasma gondii, a protozoan that has a cosmopolitan geographic distribution and low host specificity. Usually a benign and selflimiting, infection can manifest itself in a severe systemic becoming overwhelming in fetuses and patients with immunosuppression. Domestic fowl are considered one of the most important hosts in the epidemiology of toxoplasmosis, since they are potential sources of infection for humans, in addition to playing the role of important indicators of environmental contamination by oocysts of T. gondii. We studied the prevalence of infection by the protozoan in chickens of different breeding systems mesoregions from the states of Rio Grande do Norte and Paraiba: broilers from commercial farms (200/PB) and free-range chickens of small farms (322/RN and PB). Were standardized IFAT and ELISA techniques for detecting specific antibodies in blood samples of birds, and commercial kit was used to determine the prevalence by IHAT. There was no seropositive reaction by T. gondii in the samples of broilers tested, indicating that the particularities of intensive management limit the chances of infection for these animals. Among the hens, the frequency of IgG anti-T. gondii diagnosed by the techniques of IHAT, IFAT and ELISA, respectively, were 3.73% (12/322), 37.88% (122/322) and 40.37% (130/322), for both young and adult animals. Amongst the seropositive samples by IFAT, 33 (27.05%) were positive at a dilution of 1:16, in 1:32, 31 (25.41%), in 1:64, 24 (19.67%), 15 (12.29%) in 1:128, and 19 presented titer greater than or equal to 1:256 (15.57%). The evaluation of the presence of anti-T. gondii should be careful, and reagents IHAT provided erratic results in this measure for the specie studied. This suggests the need for own standardization of the kit before the use in epidemiological studies in animal species. On the other hand, substantial agreement observed between IFAT and ELISA techniques (Kappa = 0.62) enables these methods as effective methodologies for the diagnosis of toxoplasmosis in chickens. The high prevalence of specific antibodies among poultry in the region studied attempts to the potential risk of transmission of toxoplasmosis to humans

A (anti)pedagogia da nota na escola

Esta investigación se propone a hacer un estudio acerca de la (anti)pedagogía de la nota como práctica escolar, a partir de la inclusión de los exámenes en lo cotidiano de la escuela de la Edad Media hasta la contemporaneidad, presentando los diversos cambios que sufrió a lo largo de ese período. Los objetivos de la investigación son: investigar, dentro de un contexto escolar definido, las representaciones en torno de la nota; analizar los factores que contribuyen para la construcción de una cultura escolar cuya preocupación primera es la nota; y revelar la ocurrencia de este hecho em un colegio público de enseñanza del Bachillerato en la ciudad de Natal. En relación a los procedimentos metodológicos, privelegiamos el estudio de caso, por ser más pertinente para aprehender la (anti)pedagogía de la nota en el colegio. Entendemos que, por medio de este procedimiento, se torna posible retratar la realidad escolar, desvelando acciones y prácticas pedagógicas que continúan centradas en la figura del profesor. El corpus empíricos de la investigación es constituido por datos recolectados en un colegio público del Bachillerato, a partir de observaciones en la sala de clase y conversaciones abiertas con los profesores y alumnos. El trabajo presenta también la apreciación de un estudio de caso, en el cual ocurre propriamente el desarrollo de la problemática en cuestión. Los análisis realizados utilizan categorías abstraídas de la lectura y/o estudio del material recolectado y las representaciones que circulan en el discurso de los profesores y alumnos

A missão política do Supremo Tribunal Federal: análise de sua importância como corte constitucional para o controle do poder no Brasil

The following study proposes an analysis of the politic process which the brazilian constitutional justice faces, emphasizing the Supremo Tribunal Federal . For that purpose, we start by examining the intimate relationship between Politics and Law, in view of the most recent social systems theories, so that the political system is distinguished by the exclusiveness of using the physical force, intending to make coletive tying decisions, and the juridical system as a congruent generalization of the expectations towards the rules and principles, brought together under an interdependence by which both gather legitimacy and effectiveness. In this manner we can notice the political effects of the constitutional interpretation conducted by Judges as well as by other juridical professionals, because these ones decrease the overload of expectations which are pointed to the Judicature. Constitutional interpretation is democratized since the participative democracy arises and stablishes a permanent state of awareness around the exercise of power and favours the preservation of the pluralism (counter-majoritary principle) where we can find the origin of the democratic nature of constitutional courts, once, in most cases, their members are not elected by the people. After that, we analyse the historical posture of the Supremo Tribunal Federal as a constitutional court in Brazil, so we can realize the attempts to make it vulnerable to the appeals of governability and economical aims, agains which this court somehow has resisted, stressing its particularities. At the end, it s concluded that even the so-called acts of government, whose judiciary control is mostly repelled, are subjected to a constitutional analysis, last frontier to be explored by the Supremo Tribunal Federal in its role of exposing our republican Constitution

A implementação do programa Gestão nota 10 no sistema municipal de educação em Mossoró/RN (2005 a 2009)

This research work is focused to show the changes in educational administration from the agreements between the Mossoró / RN and the Ayrton Senna Institute IAS, for education provision. Nowadays, the partnership policy is a constitutive element of the reform of the Brazilian State, which dropped its action on social policies and to strengthen its regulatory role, encouraging private participation in planning, preparation and implementation of public policies, new printing setting the political-social. In this context, the 10 Note Management Programme, developed by the IAS, is part of the neoliberal logic of modernization of public school systems, focusing on results and developing strategies for control and regulation of schools work and its efficiency, effectiveness and greater productivity. The 10 Note focuses on two dimensions: the management of learning and teaching in networking, in a managerial perspective to overcome the culture of failure (expressed as age-grade, dropout and repetition rates in) and implantation of culture of success (as measured in the improvement of the indices). To understanding the process, we have delimited as the object of study, the process of implementing them mentioned program in the city, which its objective is to analyze implications for the school community from the perspective of democratic management, adopting the dimensions of autonomy and participation in institutional processes as a criterion of analysis. From a methodological point of view, the survey was conducted from a literature review and documentary about educational policy developed in the country since the 1990´s, seeking to understand, in a dialectical perspective, the political dimensions of teaching, training and performance of the subjects involved in the school work. Besides the empirical observation, it was also used semi-structured interviews with a methodological tool for gathering information and opinions about the partnership and the implementation of the 10 Note Management Program in the county. The interviewee participants were ex-former education managers, coordinators, school managers, secretaries and teachers. Regarding the dimensions inside the analysis (autonomy and participation), the research led to the conclusion: that GEED, under the guidance of IAS promoted regulation of school autonomy, set up the selection process for exercising the office of school administration and system awards to schools, pupils and teachers, subject to results, there is mismatch between the managerial logic and the democratic management principles, that the ideological discourse of modernization of municipal management coexists with traditional practices, centralizing patronage, which ignores the democratic participation in the school decisions processes, the goals of the partnership were partially achieved, since that the city has improved over the approval and dropouts, although the approval of the Education Municipal Plan of the rules institutional (administrative, financial and educational) and the creation of the Councils observed that the school community participation is still limited, not being characterized as a coordinated intervention, capable of promoting the transformation and improvement its quality in the county. In the same way, the orientation of networking is a limit to the autonomy of schools, given the external definition of goals and strategies to be adopted, along with pressure exerted through the accountability of each school community for their achievements

Estudo do comportamento no estado fresco e endurecido do concreto com incorporação de resíduo de corte de botão

This works aims at investigating the effects of adding waste from RCBP-polyester button manufacturing to Portland cement concrete, particularly regarding its consistency and mechanic strength. The RCBP used came from a button factory located in Parnamirim, RN, Brazil. The waste was added to the concrete on different ratios: 5 %, 10 %, 15 % and 20 % of the total cement mass. A sample of concrete without the RCBP was used as reference, 1:1,33:2,45:0,50. For the mechanic strength test four samples were tested with different ages (3, 7 and 28 days old) and mixtures. Furthermore, a Slump Test was also conducted in order to verify the concrete s consistency. A tendency to a reduction in the compression resistance was noticed for all samples. For the samples with 5 % and 10 %, there was also an increase in the traction resistance during inflexion, regarding the reference concrete. In the microstructural analysis, the RBCP was observed to show an irregular and porous surface, thus explaining the consistency decrease

Tecnologia mais limpa para produção de mel seco de cana e sua inclusão em rações de frangos de corte

This study analyzed the effects of adding dry sugar cane molasses (MSC) to the feed of broiler chickens, and determining the economic feasibility of use of this type of diet; 240 male Ross race broiler chickens, one day in age, were utilized in this study. The experimental desing was a completely randomized whit 6 treatments and 4 replications, in 24 portions of 10 birds per parcel. The treatments corresponded to 6 rations (T1-T6) in phase initial (1-21 days) and 6 rations (T1-T6) in phasem finish (22-42 days) characterized by substitution of corn meal in levels increase 0, 5, 10, 15, 20 e 25% by the molasse dried sugar-cane. The birds received water and free ration during the whole creation phase, being the iso-proteins and iso-calories rations. The variance analysis showed the 1 a 21 days significant differences for average gain weight (P<0,05), average consumption of ration (P<0,05) and average alimentary conversion (P<0,05) and the 22 a 42 days, the analysis of variance showed significant differences for gain in weight (P<0,01) and average alimentary conversion (P<0,05). There no difference significant on average consumption of ration (P>0,05) the 22 a 42 days of age. Results showed out that is possible to use molasse dried sugar-cane up to 8,3 % in broilers ration. It was concluded the level of 8,3 % of addition gave the best economical returns in the experimental conditions

Avaliação de pastagens tropicais em sistemas de produção de ovinos de corte no nordeste brasileiro

He aim of this study was to evaluate the structural characters, herbage accumulation, nutritive value and performance of sheep in different tropical pastures. The treatments were two cultivars and two of the genera Panicum Brachiaria pastures under intermittent stocking and variable stocking rate, in the rainy season. We evaluated the masses and the components of herbage pre grazing in two layers, and after grazing. Chemical analyzes were made of the stems and leaf blades pre grazing in two layers. We used 48 male sheep and whole for the assessment of individual weight gain and area, and anestrous females to adjust the stocking rate. In the cv. Massai showed the highest herbage mass, leaf blades and dead material, and the largest volume density and leaf blade: stem pre grazing. There was no difference among cultivars for the percentage of leaf blade (PLB) in both strata, but the higher the PLB was higher than the bottom. The highest percentage of dead material (PDM) was observed in cvs. Massai and Marandu in the two strata. In cvs. Massai and Piatã were observed lower levels of crude protein in stem and leaf. In stratum 0-25 cm lower nutritional value was observed in the stem in the leaf blades did not grant the nutritional value among the strata. Herbage mass, leaf blade, PLB and proportion of stem in the residue of the Massai pastures were higher than cv. Aruana. There was no difference for efficiencies in harvest leaf and stem between the cultivars. The cv. Massai got the higher accumulation of leaf per cycle per day. Animals kept in grass swards Aruana had the highest average daily gain. The higher stocking rates and earnings per area were observed in grass swards and Marandu Massai. The cultivars are suitable for sheep meat production in the rainy season

Suplementacao de zinco orgânico na racão de frangos de corte alojados em cama nova ou reutilizada

Abstract: Several factors can affect the development of the broiler, among them we can highlight nutrition and management. In the context nutritional, mineral supplementation is a necessary practice because, in general, the diets did not contain these elements in sufficient quantity to meet the needs of poultry. Zinc is a trace mineral essential to life, participating in several important functions in the body. Generally zinc is added to diets of birds in inorganic forms (oxides, carbonates or sufatos), however in its organic form or chelated presents more bioavailable. The objective of this study was to evaluate the effect of levels of organic zinc (ZnO) in the diet of broilers from 1 to 42 days, housed in new or reused litter. The experiment was conducted in the poultry sector of the Special Unit for Agricultural Sciences EAJ / UFRN. 576 chicks were used 1 day of commercial strain Cobb, distributed in a completely randomized in a 4x2 factorial arrangement with four levels of ZnO 0, 40, 80 and 120 ppm and two environments, new bed (COn) and reused litter (CRE) resulting in eight treatments with six replications of 12 birds. In the pre-initial responses were linearly increasing levels of ZnO on feed intake and quadratic effect on body weight and weight gain. The levels of 72.41 and 70.05 ppm of ZnO in the diet of chicks improved body weight and weight gain, respectively. There was interaction between ZnO and the type of bedding used. The ZnO did not affect broiler performance in the growing phase. There was an interaction between levels of ZnO and type of bed used. The levels of 61.50 and 85.30 ppm organic zinc improves immunity and increases the deposition of zinc in tibia of broilers at 42 days, respectively. ZnO also increases the resistance of the skin of broilers at 42 days of age. Using Cre improves performance of broilers from 1 to 42 days old

Respostas morfogênicas e estruturais de gramíneas tropicais em regime de corte no nordeste brasileiro

The production of forage grasses is directly related to the morphogenesis. The knowledge of the morphogenetic and structural variables of forage plants is important for determining appropriate conditions of grazing livestock to ensure efficient and sustainable. Thus the objective of this study was to evaluate morphogenetic and structural responses of three genera of grasses, Brachiaria, Panicum and Cenchrus in a cutting regime. The experimental design was randomized blocks with three replications and six treatments. After each section were evaluated for forage production, appearance and elongation rates of leaves and stem, phyllochron, final leaf length, number of living leaves, leaf lifespan, leaf senescence rate, tiller density and tiller dynamics. On forage yield the highest values were obtained in cultivars Xaraes, Piata and Massai. The tiller density was higher for cv Massai. It is concluded that the cultivars of Panicum and Brachiaria had a higher tillering dynamics in increasing the turnover rate of tissues that are indicators of forage production, assuming that the cultivars of these genera are predisposed to use forage in the Northeast

Caracterização da caprinocultura nas microrregiões da chapada do Apodi e de Angicos do Estado do Rio Grande do Norte

The objectives of this study were to characterize the goat production systems and to identify the factors limiting the production chain and develop solutions to improve the goat industry in the Rio Grande do Norte State, Brazil. One hundred and sixty two questionnaires were applied to goat farmers looking for productive, economic and social information about the utilized systems in the micro regions of Chapada do Apodi and Angicos. The majority producers interviewed were male, aging from 31 to 50 years old, attended elementary school, associated to farm organizations and living with his family on farm. Their main concerns are feeding the heard and animal theft. Their average farmlands areas range from 11 to 50 hectares. Goat meat is the main production in Chapada do Apodi whereas milk is produced by farmers in Angicos micro region. The majority of goat production works with an extensive system, with low technological inputs. It was detected that the meat and milk production as the marketing of goat products is not well conducted. Other point to be improved is to increase the meat and dairy goat products to be available for consumers. Goat systems for meat and milk production has great to potential for this micro regions, although public policies for an organized supply chain is needed

Valor nutritivo de fenos de moringa (moringa oleifera lam) com diferentes idades de corte

This study was conducted to evaluate the consumption and digestibility of dry matter (DM), organic matter (OM), crude protein (CP), ether extract (EE), total carbohydrates (TC), non-fiber carbohydrates (NFC) and neutral detergent fiber (NDF) in sheep fed hay moringa (Moringa oleifera Lam) obtained with four cutting ages (28, 35, 42 and 49 days). We used 20 females Morada Nova breed, with 20kg of live weight, distributed in a completely randomized design and maintained in metabolism cages. There was a negative linear effect of age of cutting on DM intake, with an estimated maximum consumption of 0.67 kg / day for the hay produced at 28 days of cutting. It was also observed linear behavior, with an estimated maximum consumption 172g/dia, 0.36 kg / day; 18g/dia, at 35, 42 and 49 days old, for CP, OM and EE, respectively. For NDF, quadratic effect was found with advancing maturity of the plant. The apparent digestibility of DM, CP, OM and TC linearly decreased with advancing age of cutting hay Moringa oleifera. It was concluded that the hay Moringa oleifera showed better nutritional value after 28 days of cutting

Novas formulações de fluidos de corte: otimização, propriedades e recuperação do óleo usado

Cutting fluids are lubricants used in metal-mechanical industries. Their complex composition varies according to the type of operation carried out, also depending on the metals under treatment or investigation. Due to the high amount of mineral oil produced in Northeastern Brazil, we have detected the need to better use this class of material. In this work, two novel formulations have been tested, both based on naphthenic mineral oil and additives, such as: an emulsifying agent (A), an anticorrosion agent (B), a biocide (C) and an antifoam agent (D). Each formulation was prepared by mixing the additives in the mineral oil at a 700-rpm stirring velocity for 10 min, at 25°C, employing a 24 factorial planning. The formulations were characterized by means of density, total acid number (TAN), viscosity, flash point and anticorrosion activity. In a subsequent study, oil-in-water emulsions were prepared from these novel formulations. The emulsions were analyzed in terms of stability, corrosion degree, percentage of foam formation, conductivity, accelerated stability and particle size. The samples were appropriately labeled, and, in special, two of them were selected for featuring emulsion properties which were closer to those of the standards chosen as references (commercial cutting oils). Investigations were undertaken on the ability of NaCl and CaCl2 to destabilize the emulsions, at concentrations of 2%, 5% and 10%, at an 800-rpm stirring velocity for 5 min and temperatures of 25º, 40º, 50º and 60ºC. The recovered oils were chemically altered by reincorporating the same additives used in the original formulations, followed by preparation of emulsions with the same concentrations as those of the initial ones. The purpose was to assess the possibility of reusing the recovered oil. The effluents generated during the emulsion destabilization step were characterized via turbidity index, contents of oil and grease, pH, and contents of anions and cations, observing compliance with the parameters established by the current environmental legislation (Brazil s CONAMA 357/05 resolution). It could be concluded that the formulations presented excellent physicochemical properties as compared to commercial cutting fluids, showing that the quality of the newly-prepared fluids is superior to that of the formulations available in the market, enabling technically and environmentally-safe applications