18 resultados para Payroll Taxes

em Universidade Federal do Rio Grande do Norte(UFRN)


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Some sectors in Brazil are earning notoriety in the international market, configuring itself in dynamic areas for the Country. The most typical case is the agribusiness. Rio Grande do Norte state has important role, because 90% of the output of the melon exported by Brazil is produced at Assu/Mossoró. The present work planned to verify the evolution of the culture of the melon produced at Assu/Mossoró area, from 1990 to 2003. Through descriptive research, utilizing the case study and documentary analysis of secondary data this work showed the evolution of the area reaped of melon in the pole Assu/Mossoró, the quantity produced of melon and of the value of the output of the melon between 1990 and 2003. The research verified that all of the factors studied show growth during the analyzed period, showing up the importance of the agribusiness for the region. However the analysis shows the vulnerability of the sector concerning external macroeconomics factors, such as the exchange rates. Showing the importance and/or dependence of the producers for public actions to development of the culture, that might be on areas like infrastructure, economics or taxes

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The state of Rio Grande do Norte counts with a relevant potential in the shrimp farming supply chain. In the larviculture step the state responds for more than half of the national production. In the farming step it is the second largest producer. In the industrial step, its industries have almost 40% of the shrimp processing capacity of the northeast of Brazil. However, this country has the highest tax rate comparing with the main shrimp producer countries. Considering the influence of taxes in the competition among companies, the main goal of this research is to analyze the impact of indirect taxes in the above steps of the supply chain. To achieve it, it will be used the data of the 2011 Census of the Shrimp Farming and it will be applied the Herfindahl-Hirschman Index to identify the market form of those steps. In order to contribute with the characterization of the supply chain, CEO´s of farms and industries will be interviewed. The price-elasticity of the shrimp larvae, the in natura shrimp and the processed shrimp will be analyzed in order to verify the possibility that each one of those three steps has to pass-through the onus of the end of benefit over the ICMS. The data analysis shows that the larviculture step functions as a duopoly and, facing the end of that benefit, it will be able to pass-through most its onus to the farming step. On the other hand, this step functions similar to a perfect competing market, which diminishes its capacity to pass-through that onus to the processing step. This step operates as oligopoly with a lower concentration than the larviculture step but, due to the fact that it faces an oligopsony, it will end up assuming most of that onus, which will cause a decrease in the amount of processed shrimp. It is concluded that the end of that benefit would impact negatively, in this state, the supply chain at all, but mainly the farming and the industrial steps

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Rio Grande do Norte is among the Brazilian States where the tourism and sexual violence increasingly grow in the country, occupying 4th place in 2004. Associated to this fact, it comes the problematic one of the contamination of the women by Sexually Transmitted Disease (STD). Studies in Brazil have presented a considerable increase of the STDs, caused through lack of suitable protection in the sexual relationships. Due to the biological and psychosocial vulnerability, besides failures or inconsistencies in the condom use associated to the raised taxes of sexual activity with different partners, the STDs constitute the main risk of health. Many difficulties are found by the confrontation of this problem. In this context, this project had as aim to evaluate the vulnerability of this population of sexually active women in Natal-RN Ponta Negra neighbourhood to the infections by STDs, such as, Candida sp., Vaginoses Bacterial, Trichomonas Vaginalis and Chlamydia sp., arisen with the explosion of the sex market, showing a current statistical panorama. It was possible to detect vulnerable points in prevention through patient anamnesis, where the study it showed: high number of partners (8,3% with more than five), low age of first relationship and not the use of condoms (31,8% sometimes use and 45,8% had not used in the first relationship). Already consolidated by the preventive cytopathologic examination, these data were strengthened by high incidence of causing agents of STDs (58,6%). In this way, it is clear that the sexuality must to be thought on the context of the deep economic and socio-cultural transformations in which pass societies, and mainly the ones concerning to the sexuality exercise and to the sex market. With the profile change of the infections, new demands are placed in relation to the risk factors. Therefore, it can be concluded that the prevention vulnerable points detected as more important had been the deficiency in self-perception and wareness of the risk existence among the studied women

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The oil activities in Brazil had been started in an intensive way in the end of the 30 s and in the beginning of the 40 s. Many of the brazilians fields discovered in the past are nowadays in decline. They are called ―mature fields‖. These fields, because of the decline situation that characterizes them, are not interesting for the majors. The majors want the big fields and big productions. On the other hand, they could be interesting for the small and medium enterprises. The mature oil fields are instruments of development, they have oil and the oil production is an activity connected with many social and economics benefits: jobs, taxes, royalties, etc. The Brazilian State, in this context, needs to realize actions to promote the activities in the mature oil fields, especially with the work of the small and mediums enterprises. Many of the onshore brazilian mature fields are located at the Northeast, a region matched by many social and economic problems. The activities in the mature fields of the Northeast Region could solve some of its problems. The present research analyses the mature oil fields and its situations in Brazil, making criticisms and suggestions. The methodology adopted is theoretical and descriptive, with literature review, case law and legislation (Constituição Federal de 1988, ―Law of the Oil‖). This research examines the following points: mature fields rounds and its documents, name and definition of the mature fields, definition of small and medium enterprises, environmental aspects, concentration of certain activities of the sector and the royalties

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This work deals with considerations regarding common types of tax misuse that are present in the 1988 Brazilian Constitution. Thus, the work aims to unveil dogmatic features present in these practices that are considered illegal and are beset with vices such as power misusage. The research also aims to acknowledge the unconstitutionality issues regarding other guidance on behalf of goods that are responsible for the gradual positive approach realized by the 1988 Brazilian Federal Constitution. Thus, the work systematically used methodological procedures that aim to interpret the logical premises present as in the structure proposed by incidence rule matrix as in Ihering´s correction criteria considered as effective in itself. This is done also considering themes such as the Brazilian Public Tax legal matters. The work also performs a teleological debate of the Brazilian National Tax System as well as other related themes. It is understood that power misusage or any regards increase in aliquots. This can be observed in the quantitative criteria present in central aspects regarding taxes that are described in the constitutional regime either regulatory or induced nature, such as §1º, of the normative information present in article number 153 which is considered predominantly as tax raising such as pointed out in the 1988 Brazilian Constitution. On the other hand, it is seen that the type of misguidance with goods is understood as a practice that deviates as well as cuts connection with (rectius, unattaches) tax resources that are gathered and destined to specific constitutional purposes. At the end, the work deals with issues that aim to identify possible causes that lead to the use of norms and patterns that regulate such deviations. The research emphasizes ratio issues that are present in tax inspection proposals and invalidation that aim to restore the logical compatibility of these normative actions included in the Constitutional Tax Legal matters that was put forth by the 1988 Brazilian Federal Constitution

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This paper aims to make a theoretical reflection on the theoretical compatibility between the program State Employer of Last Resort (ELR) and the Democratic experimentalism (ED). The ED arises in political thought as an alternative to neo-liberal and social democratic programs in order to rescue the discussion about the institutional organization of society and the market economy. About the involuntary unemployment, it proposes tax changes incidents on payroll and proposes work fronts to the most vulnerable or poorly trained. The hypothesis of this paper is that this approach is compatible with the ELR program, the post- Keynesian line. The ELR is presented as transgression of the mainstream of economic thought by proposing that the State acts as guarantor of employment, working as a stabilizing anchor for the economy. On the edge, the ELR proposes eliminate completely involuntary unemployment. The implementation of the ELR, however, requires the construction of institutions that aim to remake the market economy, as well as deepen and energize politics and democracy, goals that are part of the ED program. Thus, the ED would, in theory, an environment conducive to innovative policies guarantors of training and occupation of the individual, essential for their emancipation institutional environment. In Brazil, which has serious infrastructure problems and qualification of manpower, such a program has enormous potential benefit. However when transposed to the Northeast of Brazil through the Plan for the region based on the principles of the ED and the hypothetical coupling to the ELR could not confirm or reject the hypothesis sub-compatibility of these two theoretical frameworks. The findings point to a partial convergence between these two programs

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Demand for access to higher education to put in test the education Brazilian system in view of the surplus of selective processes of public universities, people without option to pay their studies at this education level. In this context, it has arisen the University for All(Universidade para Todos)Program, the ProUni, from Ministry of Education - MEC, created by the Federal Government in 2004, and that it aims the granting of full and partial scholarships in private higher education institutions, graduate courses in sequential specific training, low-income Brazilians students who do not have higher-level degree. Created by the Provisional Measure No 213/2004 and institutionalized by Law No. 11096 of January 13, 2005, the ProUni offers, however, the exemption of some taxes to those institutions that join the program. This is one of the privileged time for the study of Social Representations by offering the researcher, a living laboratory, natural environment, the confrontation between the established and new. In time like this people are challenged to incorporate the new system to the pre-existing one, aiming it through a strangeness of what was so familiar. It is through this game of social forces that we developed the present study with 196 entering higher education, of these are 116 of selective vestibular system and 80 of the ProUni selective system. We opt by the procedures for data collection in order to have access to the circulating senses, in addition to the streamlined responses. With foundation in Abric, we perform the test the Free Association of Words, then analysed by the software and by EVOC Content of the type theme as Bardin. Besides, we require of the subjects, a writing on the study object university later analysed by the software ALCESTE. The results point out to a representation strongly rooted in social factors such as more traditional socio-cultural elements: the beliefs, values, the symbols. It is unique in both groups of subjects: among those entering by the selective ProUni system, there was a stronger anchor in that it does not make inquiries about the program. At the same time, there is a stronger presence of objectivation, entering the selective vestibular system in order that they explained with a value judgement on the programme. It is suggested further studies considering the embryonic state of social representation, as recent as the social purpose that triggered. It would be relevant even the replication of the same research with other people in order to strengthen the power of the theorising of empiria available

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This work discusses about the teacher salary in the primary school after the creation of the Fundo de Manutenção e Desenvolvimento do Ensino Fundamental e Valorização do Magistério (Fundef), in the public schools in Natal/RN, from 1996 to 2006. The salary is considered one of the politic dimensions of the valorization of teaching. We aim to analyze the implication of this fund to the teacher remuneration, with different levels of training, in the early career, comparing it to the annual minimum salary, during the same period. This study has a historic-critic approach, establishing the relationship between the elements into a particular context (valorization of teaching/ teacher salary) and the elements from general contexts (financing/ Fundef). Analyzing data of the teacher remuneration from municipal payroll and comparing them to the annual national minimum salary gave us the result that the teachers, in their early career, do not have remuneration with a satisfactory evolution. Teachers that finished high school received until three minimum salaries before the creation of Fundef (1996-1997), after that (in 1998) they received under two minimum salary. In addition to this, independently of the level of the teacher training, their remuneration is under three minimum salaries. Hence, we can infer that the politic of funds is distant from the ideal to valorize the professional of the municipal teaching

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The aim of this work is to analyse the tourism events and the performance of this segment from market as strategy in the combat of Natal's hotel seasonality, in the executives/managers's vision from this sector. Two searches were realized to turn available this study: Inicialy a bibliographic search involving the concepts associated with the tematic in question so that it arranges the embasament theoric-scientific and a survey from facts through the country search, where it was applicable in the establishments of work's population with the auxiliary from a formulary answered by a personal interview. The analyses techniques through facts were: estatistic descritive and Kolmogorov-smirnov test.Among the results found, it was verified that the main reasons alleged by the hotels to ingress in the segment from the events were the alinement from the competitive company, the diversification in the options in the sense of occupy the establishments during the period of low season and answer to the demand of market. Investigated the profile from the events occured in the Natal hotels referring to the port, public origin , kinds of events and frequency from their realizations, as well as , the capacity from these establishments to attend this segment.It was noticed that in spite of the hotels agree that the events are important estrategies to combat the seasonality, the establishments still suffer with the flutuation, what can be justified from the moment that it's considered that the events also behave from seasonal manner, having more concentration in certain periods from the year. It was evaluated that the main advantage noticed by the realization from the hotels's events is the utilization from alimentation and drinking services, surpassing the advantage from elevation of taxes occupation from the apartments

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

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The waste in the industries of escargot processing is very big. This is composed basically of escargot meat out of the commercialization patterns and the visceras. In this context, there is a need to take advantage to the use of these sub-products. A possibility should be drying them and transforming them in a certain form to be reused. Than, the present work has the objective of studying the reutilization of the sub-products of the escargot industrialization for by means of drying process. The samples were transformed in pastes, through a domestic processor for approximately 1 minute and compacted in trays of aluminum without perforations with three different heights (5 mm, 10 mm and 15 mm). The drying was accomplished in a tray dryer with air circulation and transverse flow at a speed of 0,2 m/s and three temperature levels (70°C, 80°C and 90ºC). A drying kinetics study was accomplished for the obtained curves and for the heat and mass transfer coefficients using experimental procedures based in an experimental planning of 22 factorial type. Microbiological and physiochemical analysis were also accomplished for the in nature and the dehydrated sub-products. In the drying process, it was observed the great importance of the external resistances to the mass transfer and heat in the period of constant tax influenced by the temperature. The evaporation taxes indicated a mixed control of the mass transfer for the case of the thickest layers. As already expected, the drying constant behavior was influenced by the temperature and thickness of the medium, increasing and decreasing. The statistical analysis of the results, in agreement with the factorial planning 22, showed that the fissures, the shrinking of the transfer area and the formation of a crust on the surface might have contributed to the differences between the practical results and the linear model proposed. The temperature and the thickness influenced significantly in the answers of the studied variables: evaporation tax and drying constant. They were obtained significant statistical models and predictive ones for evaporation tax for the meat as well as for the visceras

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Nowadays, Brazil has both the greatest goat herd and the greatest goat milk production of South America. The state of Rio Grande do Norte, located in northeast of Brazil, has an average year production of three thousand cubic meters of goat milk in natura. Part of this milk production is homemade and it comes from small farms, which unite in rural cooperatives created to encourage the production and implementation of industrial processes for preservation and processing of milk. Results presented by literature and obtained from preliminary essays in this thesis show that non conventional dryer of spouted bed with inert particles is able to produce powder milk from in natura milk (cattle or goat), with the same quality of spray dryer, however, operating at low cost. The method of drying in spouted bed consists of injecting milk emulsion on the bed of inert particles gushed by hot air. This emulsion covers the particles with a thin film, which dries and is reduced to powder during the circulation of inerts inside the bed. The powder is dragged by exhaustion air and separated in the cyclone. The friction among particles resulted from the particles circulation, encourages high taxes of shear in the thin film of emulsion, breaking the cohesive forces and making this process possible. Studying the drying process and the powder goat milk production in one unit of spouted bed with inert particles, seeing the development of a low cost technological route for powder milk production is the aim of this thesis. The powder milk produced by this route must attend the local demand of food industries which need an intermediate product to be used as a food ingredient (ice-cream, milk candy). In order to reach this aim, this thesis approaches the aspects related to physical, thermodynamics and physic-chemicals characteristics of goat milk, whose complete data are still inexistent in the literature. The properties of materials are of great importance to the project of any process which involves the operations of transportation of movement, heat and mass quantity, such as the dryers which operate in fluid dynamically active regime, like the spouted bed. It was obtained new data related to the goat milk properties in function of concentration of solids and temperature. It is also important to mention the study developed about the kinetic of solids retention in the bed of inert particles during the drying of goat milk. It was found more adequate processes conditions to the proposed technological route to be implemented in small and micro-industries, with simplifications in the system of milk injection as well as in the form of operation of the dryer. Important data were obtained for a posterior stage of this research which involves the v modeling, simulation, control and optimization of the process. The results obtained in this thesis, in relation to process performance as well as to the quality of produced powder milk validate the proposal of using the spouted bed dryer in the production of powder goat milk

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In this thesis I discuss the reproductive behaviour and ecology of the libellulid Diastatops obscura Fabricius, 1775, (Insecta: Odonata) in natural conditions. Populations of this species were studied on the middle stretch of the Pitimbu River, Parnamirim municipality, Rio Grande do Norte, Brazil, during four discontinuous periods between 2002 and 2004. The objectives include the description of strategies and behaviors of both sexes, with especial interest in the intra-male competition for territories and females, the mate selection by females and the importance of male body size and other secondary characters on their reproductive success; from an adaptationist point of view. It was observed that the behavior of males and females in the reproductive areas are interrelated : the males came earlier to compete for the best territories and the females waited the result of that competition to be fertilized by dominants males, which preferably occupied areas near the river margin. The reproductive success of males with territories on the margin, estimated by number of copulations, ovipositions and days acting as territorial, was better than obtained by more separated territorial males and by satellite males. The body size of males is an important factor for the copulation and oviposition taxes and for the number of territorial days, favoring the biggest individuals. I also discuss the apparently importance of wing brilliance and wing integrity on male reproductive success. On inter-sexual relationships, I proved that females of D. obscura participate in mate selection, rejecting non-territorial males or substituting their sperm for other of higher status

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This work presents results derived from a study related to impact on non-controllable costs in the determination of energy taxes. This is done analyzing tax review practiced by concessionaries responsible for the distribution of electrical energy located in the Northeastern Region of Brazil, between 2003 and 2004. This Region was chosen as a study area due to the researcher s expectation in congregating companies that deliver services to markets that have similar social-economical profiles. A brief explanation related to the restructuring of the electrical sector in Brazil is presented, pointing out that there was privatization of the great majority of these companies. The study also points out the definition of regulating rules in service delivery process. The components of taxes that are practiced by these companies aimed at final consumers, as well as the market as a whole and the revision process that is executed by Agência Nacional de Energia Elétrica ANEEL for the definition of these taxes are demonstrated in the research. A brief historical of the concessionaires that were focus of the research is presented, totaling five companies. Some data used by ANEEL in the tax review process was analyzed as well as data on components of approved taxes. It is concluded that as a media 47, 49% of the components of taxes in the researched companies correspond to the non-controllable costs. These is done considering previous classification by ANEEL in the tax review process. Although, if it is considered that these companies since 2006, by the means of participation in energy auctions are able to negotiate energy prices for their own needs, it is concluded that these concession contracts guarantee the delivery of the service to the costumer in the total tribute. The percentage of non-controllable costs is 16, 27% average of the tax. This means, amongst other information, that the government has a great deal of responsibility in the formation of price practiced by these companies and its target markets

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Through the comparative critical analysis of the demanded urbanistic parameters in the legislation and of the urbanistic index found in the Rocas neighbourhood, having as study object the already consolidated constructions of residential use, intended to demonstrate that the neighbourhood needes specific norms and that the limits established for recognition of Special Areas of Social Interest for the urbanistic legislation of the City of Natal would have to be reviewed and to be brought up to date, once they show occupations like the ones of the reffered neighbourhood. At a first moment, bibliographical revision and elaboration of the theoretical referencial had been made, , to analyze afterwards the urbanistic legislation for the neibourhood of Rocas, that determines relative parameters for the sizes of land lots, coefficients of exploitation, minimum taxes of occupation and retreat. Through a field research in the area, a study on the occupation description was done at first, characterization of the neibourhood through the study of the social-economic aspects, of the existing infrastructure in the place, environmental aspects, morphologic and tipolgic analysis of the neibourhood as a whole. From the grouping of the found characteristics, sub-zones had been delimited, where the real object of study was detached to be analyzed. From the Sub-zoning, a statistic sampling was carried through with the intention to examine which of the urbanistic index is found in the dwellings of that already materialized place. This sampling, of one hundred and eighteen residences, was carried through by measurement of the lots and existing constructions in these places. Through this survey, for each habitacional unit, area of the lot, constructed area, retreats and coefficient of exploitation had been calculated. The comparison between the legislation parameters and the index found in the place reveal an expressive index of urbanistic irregularity and the necessity of special regulation for the Rocas neibourhood due to its specific social-space characteristic