A boa-fé objetiva na concessão dos incentivos fiscais / Humberto Antônio Barbosa Lima

This essay analyzes tax incentives concepts and existing discussions on national and foreing doctrine, especially in countries that influence our legal culture, such as Germany, United States of America, Spain, Italy and England, providing a detailed study about the requirements that must be observed to ensure that there be a legitimate concession of the same. All this using as argument the Constitutional Charter and the development of the Law, mainly through the principle of objective good faith, which acts as the limiting principle of administrative discretion in granting such tax incentives, as well as creative element of the new duties for the public managers in order to be more effective, efficient and transparent compliance with the pact between the government and society and the objectives pursued by the last. Always chasing a strong argument through a broad historical and philosophical analysis of the institutes discussed. Thus, through studies that reveal the necessary incidence of objective good faith in granting tax incentives to achieve the constitutional purposes, this work does not merely disclose what is wrong, but provides solutions to modify reality hitherto existing, ie, introduces ways to reduce the encumbrance of the odious and ineffective tax incentives in society and to redirect these values unjustly destinated for obscure interests to achieve the real reasons for the existence of tax incentives, especially economic development through the reduction of regional and social inaqualities and poverty eradication

Uma abordagem institucional da carcinicultura do Rio Grande do Norte de 1999 a 2009

This study analyzes the institucional environment and its changes around the carcinicultora activity in Rio Grande do Norte from the understanding of its trajectory and the macroinstitucional elements micron and that characterizes the activity in the period of 1999 the 2009. In the analysis of the occured institucional changes in the carcinicultura the Guaraíra Estuary is overcome as space reference, located in the eastern coast of the Rio Grande of the North. The analysis proposal has for base the adoption of the conceptual support of the innovative institucionalistas and neoshumpterianas theories, for understanding that these bring complementary and enriching elements that will allow an analysis, not static, but, dynamics of the carcinicultora activity. It was verified that the crisis brought up for the antidumping action, for the problems of the illnesses that had abated the shrimp, for the depreciation of the Real, among others it led to an overturn in the productive conjuncture of market and forced the alteration of the effective institutions. This institucional alteration, goes in the direction to search to take care of the new demands of the carcinicultura that was possible for the solidity of the institucional foundations constructed throughout the thirty previous years and the consequent consolidation of the composed institucional apparatus for rich a mix of organizations, not only for agencies of government, as well as for organizations with social representation

O púlpito como cátedra: retórica e educação nos sermões do Pe. Antônio Vieira (1608-1697)

This work aims to analyze the relationship among culture, education and rhetoric on the sermons of the Priest Antonio Vieira (1608-1697). It discusses the presence of oratory on the Western teaching since its Greek origins until the formation of the Ratio Studiorum in 17th-century. Brazilian society is defined as baroque and the rhetoric arises as element essential in the elaboration of the social imaginary speeches and, occupying as an essencial element in the elaboration of discursese and social imaginaries, occupying the centre of controversies, about questions like reason and the faith, ethics and the politics, the nature of the Indian and African peoples, even over the own construction of the modern subject. In this context the vieira´s preaching discharges the functions of kerigma (preaching), didachê (education) and politics (action). The research consisted in a finicky reading over five of these sermons that were returned in the presence of different audiences. The pulpit was the cathedra where Vieira used his sermons as a manner of social mobilization that aimed not only teaching a determined knowledge of reality, but altering cruel situations like Indian and poor people slavery in his epoch. Education by Vieira consist in a tension between utopian hopes and urgencies of practice. The rhetorical tradition affirms the interdependence of technical ethics and politics aspects. To know is not enough is necessary to convince and to move, realizating passage from theorical to practical liverly. It presupposes still the preoccupation with the solidity of argumentation and of reasoning, a wide cultural formation, the requirement of a civic ethics and, mainly, the adequacy between content and the specifics of audience

Formação da habilidade de interpretar gráficos cartesianos em licenciandos em química segundo a teoria de P. Ya. Galperin

It has been remarkable among the Science Teaching debates the necessity that students do not learn only theories, laws and concepts, but also develop skills which allows them to act towards a critical citizenship. Therefore, some of the skills for the natural sciences learning must be taught consciously, intentionally and in a planned way, as component of a basic competence. Studies of the last twenty years have shown that students and teachers have plenty of difficulties about skills development and, among several, the skill of interpreting Cartesian graphics, essential for the comprehension of Natural Science. In that sense, the development of that type of professional knowledge during the initial education of future Chemistry teachers has become strategic, not only because they need to know how to use it, but also because they need to know how to teach it. This research has as its general objective the organization, development and study of a process of formation of the skill of interpreting Cartesian graphics as part of the teachers professional knowledge. It has been accomplished through a formative experience with six undergraduate students of the Teaching Degree Course of Chemistry of Universidade Federal do Rio Grande do Norte (UFRN Federal University of Rio Grande do Norte), in Brazil. In order to develop that skill, we have used as reference P. Ya. Galperin s Theory of the Stepwise Formation of Mental Actions and Concepts and its following qualitative indicators: action form, degree of generalization, degree of consciousness, degree of independence and degree of solidness. The research, in a qualitative approach, has prioritized as instruments of data collecting the registering of the activities of the undergraduate students, the observation, the questionnaire and the diagnosis tests. At the first moment, a teaching framework has been planned for the development of the skill of interpreting Cartesian graphics based on the presupposed conceptions and steps of Galperin s Theory. At the second moment, the referred framework has been applied and the process of the skill formation has been studied. The results have shown the possibility of develop the skill conscious about the invariant operation system, with a high degree of generalization and internalized the operational invariant in the mental plane. The students have attested the contributions at that type of formative experience. The research reveals the importance of going deeper about the teaching comprehension of the individualities tied to the process of internalization, according to Galperin s Theory, when the update of abilities as part of the teaching professional knowledge is the issue

Extração, caracterização e aplicação do corante de urucum (Bixa orellana L.) no tingimento de fibras naturais

The increasing demand for natural dyes in place of synthetic ones is justified by the non-toxicity or low toxicity of the former. The synthetic dyes are associated with diseases like cancer as well as when released in the environment takes longer to degrade and the intermediates could be still more toxic. The Annatto (Bixa Orellana L.) is a carotenoid and one of the more important natural dyes used in the food industry. In the form of dye, it represents nearly 70% of the world natural dye production and 90% in Brazil. In the present work, annatto seeds were used of the species peruana paulista, which had nearly 2.1% of bixin. The process of dye extraction with ethyl alcohol showed 4% of dye in the form of powder with particle diameter of 28mm. The extraction process did not alter the chemical composition of the dye, which was confirmed by the electronic spectrum of absorption. Dyeings were carried out with different mordents to study the total colour difference as well as the wash fastness properties and friction fastness properties under wet and dry conditions. The samples treated with copper sulphate showed colour difference but at the same time showed better fastness results. The samples treated with resin (no formaldehyde) did not alter the colour significantly still better the fastness properties. From the results, it could be stated that the resin could be an alternative for heavy metallic mordents

O conceito de consciência em o ser e o nada de J.-P. Sartre

This current discourse intends to prove how consciousness or Being-for-itself presents the idea that in its operation one can emphasize that it s Nothingness, transience and liberty in Jean-Paul Sartre s work O Ser e o Nada. To testify the proposed idea, the conception that Sartre gives to consciousness, representing nothingness, without any content that is connected to the possessor objects of a transphenomenal existence will be the starting point. This way, consciousness will be analyzed transcendently to the object that it s not, demonstrating its revealer-revealed condition, because it unveils a concrete world that exists against its idea, functioning as the revealer intentionality that there are beings instead of nothingness, obeying the ontological proof defended by Sartre. From this idea, every kind of consciousness will always be consciousness of something, a glance of the world, avoiding the fact that the consciousness could be considered nothing in the world. In order to live its original negation state of the world, apprehending this same world, with the purpose of a knowledge, it needs to be divided in two: the first degree consciousness or previous-reflexive cogito, that turns the proper reflexion possible, because, it s the consciousness proper transphenomenality of being different of all that connected to its existence being only its consequence; and the cogito, responsible to the positioning of the first degree consciousness, while aware of its own consciousness, that is, while being certain that knows. From this point, the way to untangle the consciousness or Being-for-itself will be developed as being Chasm, Liberty and transience. From this idea, it s intended to know how consciousness, that in Sartre s thoughts is originally nothing, could turn into Liberty that is presented in the field of transience? In other words, how these three internal structures imbricate one another to form consciousness in Sartre? First of all, it has to be considered the review of a conduct of human reality, the inquiry, that will be possible to understand how Nothingness exists as the mold of all kind of negation. After this, it will be shown, considering its way of existence, the human reality that is connected to Para-si, determined like nothingness, still is proposed like Liberty. Form this point, it will be possible to gleam how Liberty is lived deeply by Para-si in the shape of chasm, trying to how Para-si turns into nothingness, creating a chasm based on its proper liberty. Then, Liberty will be the proper mechanism used by Para-si to modificate its original chasm. The way Being-for-itself has to build to gain its goal will be projecting in transience, the building of something possible that brings one being back. However, will be demonstrated like Chasm can occupy the moment of a choice turning the decision instant an anguish stage, based on the failing of stability of the Being-for-itself, once nothingness persists in the field of the possibilities that human beings preserves in its essence while being essentially Liberty. From this idea, anguish will be studied as the proper consciousness of Liberty, being bad-faith the attempt of avoid Liberty trying to gain a shelter contradicting the fact that life is done of continual choices

Síntese e imobilização de nanopartículas de ouro em fibras regeneradas via exaustão para potencial aplicação biomédica

The advancement of nanotechnology in the synthesis and characterisation of nanoparticles (NP's) has played an important role in the development of new technologies for various applications of nano-scale materials that have unique properties. The scientific development in the last decades in the field of nanotechnology has sought ceaselessly, the discovery of new materials for the most diverse applications, such as biomedical areas, chemical, optical, mechanical and textiles. The high bactericidal efficiency of metallic nanoparticles (Au and Ag), among other metals is well known, due to its ability to act in the DNA of fungi, viruses and bacteria, interrupting the process of cellular respiration, making them important means of study, in addition to its ability to protect UVA and UVB. The present work has as its main objective the implementation of an innovative method in the impregnation of nanoparticles of gold in textile substrate, functionalized with chitosan, by a dyeing process by exhaustion, with the control of temperature, time and velocity, thus obtaining microbial characteristics and UV protection. The exhausted substrates with colloidal solutions of NPAu's presented the colours, lilac and red (soybean knits) due to their surface plasmon peak around 520-540 nm. The NPAu's were synthesized chemically, using sodium citrate as a reducing agent and stabilizer. The material was previously cationised with chitosan, a natural polyelectrolyte, with the purpose of functionalising it to enhance the adsorption of colloid, at concentrations of 5, 7, 10 and 20 % of the bonding agent on the weight of the material (OWM). It was also observed, through an experimental design 23 , with 3 central points, which was the best process of exhaustion of the substrates, using the following factors: Time (min.), temperature (OC) and concentration of the colloid (%), having as a response to variable K/S (ABSORBÂNCIA/ Kubelka-Munk) of the fibres. Furthermore, it was evidenced as the best response, the following parameters: concentration 100%, temperature 70 ºC and time 30 minutes. The substrate with NPAu was characterised by XRD; thermal analysis using TGA; microstructural study using SEM/EDS and STEM, thus showing the NP on the surface of the substrate confirming the presence of the metal. The substrates showed higher washing fastness, antibacterial properties and UV radiation protection.

Desenvolvimento de um material têxtil termosenssível com micro/nanocápsulas imobilizadas em fibras regeneradas

Intelligent and functional Textile Materials have been widely developed and researched with the purpose of being used in several areas of science and technology. These fibrous materials require different chemical and physical properties to obtain a multifunctional material. With the advent of nanotechnology, the techniques developed, being used as essential tools to characterize these new materials qualitatively. Lately the application of micro and nanomaterials in textile substrates has been the objective of many studies, but many of these nanomaterials have not been optimized for their application, which has resulted in increased costs and environmental pollution, because there is still no satisfactory effluent treatment available for these nanomaterials. Soybean fiber has low adsorption for thermosensitive micro and nanocapsules due to their incompatibility of their surface charges. For this reason, in this work initially chitosan was synthesized to functionalise soybean fibres. Chitosan is a natural polyelectrolyte with a high density of positive charges, these fibres have negative charges as well as the micro/nanocápsules, for this reason the chitosan acts as auxiliary agent to cationize in order to fix the thermosensitive microcapsules in the textile substrate. Polyelectrolyte was characterized using particle size analyses and the measurement of zeta potential. For the morphological analysis scanning Electron Microscopy (SEM) and x-Ray Diffraction (XRD) and to study the thermal properties, thermogravimetric analysis (TGA), Differential Scanning Calorimetry (DSC), Near Infrared Spectroscopy analysis in the Region of the Fourier Transform Infrared (FTIR), colourimetry using UV-VIS spectrum were simultaneously performed on the substrate. From the measurement of zeta potential and in the determination of the particle size, stability of electrostatic chitosan was observed around 31.55mV and 291.0 nm respectively. The result obtained with (GD) for chitosan extracted from shrimp was 70 %, which according to the literature survey can be considered as chitosan. To optimize the dyeing process a statistical software, Design expert was used. The surface functionalisation of textile substrate with 2% chitosan showed the best result of K/S, being the parameter used for the experimental design, in which this showed the best response of dyeing absorbance in the range of 2.624. It was noted that soy knitting dyed with the thermosensitive micro andnanocapsules property showed excellent washing solidity, which was observed after 25 home washes, and significant K/S values.