18 resultados para Tax and Customs Authority
em Universidade Federal do Rio Grande do Norte(UFRN)
Resumo:
The apparent virtuosity that if could wait of the globalization and the neoliberalism has given signals of deterioration in the contractual relations, especially in contracts of mass consumption, generating innumerable offensive situations to the basic rights and the goods constitutionally protected of the contractors. In the world of today, still that it does not reveal any desire, the individual practically is compelled to contract, for force of necessities and customs completely imposed, mainly in face of the essentiality of the services or agreed to goods. Ahead of as much and unexpected changes in the civil liames and of consumption, dictated for the globalization, it comes to surface the reflection if the private law e, more specifically, the civil law, meet prepared adequately to deal with these new parameters of the economy. The present dissertation has the intention to investigate if the globalization and the consequent neoliberalism, in this beginning of third millennium, will imply to revive of the principles and the basics paradigms of the contracts that consolidated and had kept, for more than two centuries, the liberal State. One notices that the study of this phenomenon it gains importance to the measure where if it aggravates the decline of the social State (Welfare State), with the embrittlement and the loss of the autonomy of the state authority, over all in countries of delayed modernity, as it is the case of Brazil, that presents deep deficiencies to give or to promote, with a minimum of quality and efficiency, essential considered public services to the collective and that if they find consecrated in the Federal Constitution, as basic rights or as goods constitutionally protecting, the example of the health, the education, the housing, the security, the providence, the insurance, the protection the maternity, the infancy and of aged and deficient. To the end, the incidence of constant basic rights of the man in the Constitution is concluded that, in the process of interpretation of the right contractual conflicts that have as object rights or goods constitutionally proteges, in the universe of the globalized perhaps economy and of the neoliberalismo, it consists in one of the few ways - unless the only one - that still they remain to over all deal with more adequately the contractual relations, exactly that if considers the presence of clauses generalities in the scope of the legislation infraconstitutional civil and of consumption, front the private detainers of social-economic power. To be able that it matters necessarily in disequilibrium between the parts, whose realignment depends on the effect and the graduation that if it intends to confer to the basic right in game in the private relation. The Constitution, when allowing the entailing of the basic rights in the privates relations, would be assuming contours of a statute basic of all the collective, giving protection to the man against the power, if public or independently private
Resumo:
ARAÚJO, B. G. ; VALENTIM, R. A. M. . Publicidade em celulares utilizando o sistema de busca de perfil. Holos, Natal,v. 1, p. 109-118, 2010. Disponível em:
Resumo:
Based on the empirical comparative study between two churches from Pentecostal guidance - both located in Parnamirim/RN - and supported on a dialogic interaction between my interlocutors and theoretical references, I proposed me to reflect about how this protestant segment represents and articulates questions such as gender and power relationships, and the daily impact of that in their followers life. In other words, this dissertation aims to understand the reason of the asymmetry attributed to male and female, especially in what concerns the distribution of ecclesiastic works and the authority given to male, as well as the implication of this reality in the reconfiguration of morality and religious praxis in daily life of individuals and involved groups. From this perspective, this work was divided in three chapters, in which I investigate the tension/relationship between faith and secularism, for from this question on concessions and/or prohibitions related to the limits and involvement of the followers with the world and with the very Pentecostal ethos arise. I also analyze here aspects concerning to both ecclesiastic hierarchy and power, with the objective of elucidating how it occurs, what kind of criteria and implications they consider as well as about the nature of the religious labor division between men and women and, finally, I try to understand how the conversion/adhesion of members is reflected in the redefinitions of gender and its relationship between the ecclesiastical and domestic spaces. The diligence and energy spent in this work is in the hope that its fruits can corroborate in the expansion of anthropological knowledge which, in this particular case, involves the Brazilian Pentecostal phenomenon
Resumo:
This is an ethnographic and comparative study of the Maracatus Solar (2006) and Reis de Paus (1960), whose aim was to verify what is ancient and traditional in the new maracatu practiced by the guild Solar and conversely, what is new or modern in the old maracatu ritualized by guild Reis de Paus. It is worth noting that through this case study it is also intended to ethnographically observe and better understand the processes of ruptures and continuities between modernization and tradition, and the relationship between the global and the local. The communication system, the dancing, the music, the costumes and the loas (letters) were analyzed using the technique of participant observation as well as secondary materials such as newspapers, blogs and magazines. The interviews were open, non-directive, but recorded to facilitate understanding the speech of revelers. The research has shown that all the symbolic elements of aesthetic expression of the maracatu are permeated by clashes of historical contexts and of political representation, which, in another instance, also enunciates a fight of micro-community resistance regarding the renewal process and the social development that plague modern megalopolis. It is In this interim, between modernity and tradition that today it can be spoken about the existence of hybrid identity in the maracatu regarding a context mediated by the overall above mentioned values and customs specific of the new generations. However, one can not deny that the forms of negotiations with modernity also require the establishment of a link with the specific singularity of a popular culture that is not excluded, but also should not get invaded by the idea of authenticity. Therefore, performing this study was above all an opportunity to understand also the community life in the city outskirts, understanding society, culture and everyday social relations maintained between humans that produce and make it all happen. The Solar and Reis de Paus do not join in opposition between themselves nor by their similarity. What is most striking among them is the renewal of a tradition that reinvents itself in the form of popular representation across the street parade
Resumo:
The recent insertion of biodiesel derived from oily vegetables in the Brazilian energetic matrix calls for the study of some aspects that belong to it. The analysis of the carbonized energetic pattern concerns the paradigm of economic development that is constitutionally enshrined sustainable development which make environmental protection compatible with the needs of the economic rationality. This text is structured according to the ideas of modern hermeneutic that sees substantial value in the principles capable of create a harmonious relationship between law and society. The study of the constitutional principles to conduct a legal analysis about the National Program for Production and Use of Biodiesel - PNPB. The aim of the research is the study of PNPB ahead with the constitutional principles governing the economic order. To achieve this end we studied the sustainable development as a constitutional principle. We start with the notion that the thematic principles, and fundamental to understanding the dimension of sustainable development institute, since its concept is closely related to the applications of the principles enshrined in virtually all the constitutional order of the Western world. Then this was the National Energy Policy, initiating the approach by guiding principles of the National Energy Policy to develop the theme of public policy in the energy sector. Therefore, we studied the National Program of Biodiesel Production and Use - PNPB. From a technical introduction to the concept of biodiesel and a brief historical background, analyzing their advantages compared to fossil fuels predominantly used. Then it became a regulatory overview of the Brazilian legislation on the subject, central to understanding the plans and objectives pursued by the Brazilian government with encouraging the production of biodiesel. Finally discussed the tax incentives for production and use of biodiesel in Brazil. From the idea of federalism, characterized the tax as an instrument of state intervention in the economy. And finally it brought the tax incentives of Law No. 11.116/2005 in the face of the constitutional principles of economy and tax, and tax incentives from projects related to the Kyoto Protocol
Resumo:
This work pursues to analyze the sanctions of restrictive nature, which are characterized by impeding the business of the contributor in debt. Such sanctions known as political sanctions, are truly understood as an indirect way of tax enforcement, liable to cause problems to the private entity in curtailing, the initiative freedom, opposing the Article 5°, item XIII and Article 170, single paragraph of CF/88. As the State gets the several means to assure the economic order effective performance, it is up to the State to restrain the economic power abuse that objects to the marketing domination, to the ending of competition, and arbitrary increasing of profits (CF Article 173, § 4ª.) Therefore, it depends on the state, besides maintaining the economic order, to ensure a fair distribution of tax burden and act under the command of the Democratic State of Law principles. In order to make the tax collection effective, specific in some cases, the administrative fiscal agent uses coercive, excessive, and institutional, in imposing sanctions which causes constraint, maculating the contributor s essential rights, that matters of the necessity to force the tax credit ending. The principle of the free initiative and free competition, which are intended to be analyzed in this study, comes from a constitutional context and it will be reviewed in its systematic relations and with another rules, in order to evidence, at the end, the occurrence of an intervention towards the economic order when the State makes do of political sanctions as a tool for the tax credit effectiveness, infringing the Tax and Constitutional principles
Resumo:
Alma-Ata declaration bring the Primary Attention to the Health (PAH) as first level of health attention for individuals, family and community, which considers infant group as priority. Several initiatives that gave bases to integral attention to the children health formalized in the principles of Unique Health System. Family Health Strategy (FHS) comes to strengthen this attention, instituting new ways of work organization and professional practices that gave impact in their quality indicators. One of them is children mortality, showing decline in their values. Though, studies indicates persistence of avoidable infant deaths. In Natal RN, this reality is also perceptible leading to inquietudes, mainly at the space of services production, it means, which motivated the accomplishment of the present study intending to analyse the way that the organizational and structural processes as long as the professional practices in FHS interfered in the quality of children s health attention who died by avoidable death in the year of 2007 in municipal district of Natal-RN. It treats, therefore, to an exploratory and descriptive survey of cases study type, thar had as primary sources the oficial documents of MH, the family prontuary, pregnant card, child card and testimony obt ined from instrument of research elaborated based in investigation form of infant death by MH, applied to 10 mothers of children who had avoidable death. In analysis it was appealed silmultaneous triangulation of methods and sources, allowing a bigger aproximation from obtained informations. To elucidate the cases, the aspects studied were analyzed to the light of explicative model of Social Determinants of Health. Among individual and family aspects were highlighted the related to age, schooling, family habits and customs and mother s economic condition, besides of pregnancy age, newborn weight and associated diseases, which don t differ from literature about the theme. Reffering to the factors organizational and structural processes and professionals practice, highlihgted, the treatment given by the professionals, the territorialization and adscription of areas, the difficulty of having access to the services or sleepers and the reference and counterreference. But also, the ausence or few greet, the lack of communication, few assiduity and ponctuality by professionals in service, among others. In a general way mothers considers the attendance received in the hospital good and very good , opnions that in the Basic Attention weren t so favorable, in spite of many of predictible actions in this level have been performed in the studied cases. It is observed, therefore, that the social determinants of health has a strong influence in ocurrence of infant deaths, what implicates in a large actuation by Infant Mortality Committee from municipal district. This way, it becomes fundamental the reflection and evaluation about the effectiveness and execution by the processes of vigilance to health in FHUs; the rethink about the social determinants of health in a wide and articulate way to the services quality, to permanent education, to management in service, to the given attention and to the way how it is installed the popular participation and social control. To the professionals it is presented the great challenge to review their daily practice, their values, behaviors and commitment, which ones must be guided by logical of sharing, work in team, humanescence and alterity, not only by the accomplishment of a professional duty
Resumo:
The jangadas (brazilian fishing rafts) are rudimentary artisanal vessels intrinsic to the Northeast of Brazil. The fishery with jangadas is highly representative in the State of Rio Grande do Norte, and source of income for many families in addition to being a strong cultural icon. Is still alive despite the difficulties, bringing the history and customs of the fishermen and their people. However, is in process of extinction due to factors such as the low profitability of the activity, tourism and urbanization. From the understanding of activity involving their context and circumstances, based on identified problems regarding the conditions of use of jangadas as the unpredictability, the risk of accidents, poor working conditions, hygiene and housing, this dissertation aims to: analyzing the design of the jangada on the beach of Ponta Negra and its relationship with the activity in relation to health, safety, productivity and environment, and from such assessments, together with the results achieved during the workshops of the project, proposing a cart to move the raft, adapted to the local fisherman activity studied. To perform analysis of jangadeira activity, we used a methodology based on ergonomic work analysis - AET (WISNER, 1987; GUÈRIN, 2001; VIDAL, 2008, SALDANHA, 2004 and Carvalho, 2005). For data collection were used observational and interaction methods as a conversational action, verbalizations, photographs and video. It is emphasized that the search for solutions appropriate to the jangadeira activity was possible through the collaboration of several people, not just an informational level and understanding during the work activity, but effectively contributing to the making decisions
Resumo:
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
Resumo:
Maria Judite de Carvalho began his literature in 1949 in journals of Lusitanian capital. Until his death, which occurred in 1998, published more a thousand texts, most of them have never been extracted from their support original, the newspaper, making them unknown to the public today. In order to rescue of this precious material chosen as the literary corpus of Search the chronicles published in the Diário de Lisboa, periodic where the writer published the largest number of texts in the section Rectângulos da Vida, 395 (three hundred and ninety-five) chronic for five consecutive years (1968-1972). Looking at these texts I realized that she inserted into her narrative the changes occurred in the twentieth century, in Portugal, capturing the moment of breaking with traditional models and introducing new paradigms imposed by modernity. What happens in this period is an extremely fast and deep change of values and customs with which the Portuguese society faces and experiences with a certain uneasiness. Given this unstable scenario, Maria Judite expresses, through her ironic and critical narrative, the portrait of the Portuguese people and their behavior full of anguish and sorrows that are revealed through the gloom. After a thorough reading of his texts I found that this was the guiding element of juditiana writing. It is presented in the chronicles in many respects they were privileged during the five years of publications they are loneliness, abandonment, death, isolation of individuals who feel increasingly powerless in the face of changes experienced as a consequence of this state and present is melancholy all the time. This is a photograph of Maria Judite de Carvalho on Portuguese society told in her chronicles as I saw this survey.
Resumo:
The current debate on rural development focuses on the territorial approach, recognizing the multifunctional character of rural areas. Emphasize the use of endogenous forces, the need of implement policies which valorize local specificities, the participation of social actors in revitalization of rural areas. In this context tourism enters as a means to induce a new dynamic to rural areas, since the activity is regarded as a channel for the upgrading of the natural and cultural resources and the rural way of life. This study focuses on local-based tourism as a promoter of rural development, giving an analysis of the social reality and potential for this tourism in the district of Dondo. In it, is proposed to analyze the potential for development of local-based tourism in the district of Dondo, assessing the extent to which local reality enables the inclusion of the community in the management of local tourism resources. For this, was showed the inclusion of local-based tourism in the current context of rural development, was identified and organized systematically the factors that influence the implementation of local-based tourism in the study area and was verified as far as possible the study area corresponds to the constraints identified, showing how local-based tourism can best been encouraged. Was adopted a qualitative methodological approach to both the procedures and data processing, but also by critical approach, using bibliographical research, semi-structured interviews that fell on the group of public administrators who work in tourism and community leaders. The critical analysis was based on the principles of sustainability o Sachs particular ecological, social, cultural, economic, space, beyond the analysis of political and institutional aspects. The survey results show that the district of Dondo has a potential for implementing a model of tourism development on a local basis, since it is rich in natural and cultural research, benefits from good network accessibility in the context of the market in the region, the population live according to their habits and customs and value their identity. There is also a good cooperation between community members, although not in tourism, a fact which is observed through the lever of community participation in associations, cooperatives, working in areas such as agriculture, fishing, environment, civic education etc. It also has public funding sources to augment or stimulate local investment. Despite obstacles such as inexistence of policies and local plans for tourism development, lack of awareness of tourism, lack of basic infrastructure, as well as equipment and facilities to support tourism, the results shows that these problems can be solved through a public commitment from both government, and community through a joint planning and participation
Resumo:
This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9%
Resumo:
In the norte-rio-grandense backwoods is possible to join to the power forms both political and economical ones, religious groups keeping under your control areas, people and flow of them, as well as settling new places of acts. That control refers to a field of power delimited by space, in other words, it refers to a territory marked and planned to reproductive intentions on the space. In relation to the religious pluralism, the Assembly of God church, in your territorial dynamics, has been standing out by the strategies of delimitation and space increase which by a constant territorial division process (1943-2010) managed to widen material and symbolic scale of its power for all cities of the Rio Grande do Norte backwoods. The Assembly of God church as the greatest Pentecostal denomination of Brazil was formed in the Rio Grande do Norte Seridó, following a ecclesiastical and governmental model divided into three ecclesiastical fields hosted in those following cities: Caicó, Currais Novos and Parelhas. Those headquarters interlink a limited number of churches through normative codes, which they express a functional dimension (bureaucratic) and in another symbolic one (charismatic) in an only field of territorial control. In this manner, the maintenance of the territorial power in the Assembly of God church is done by a charismatic-bureaucratic administration, expressed in the interdependent of material and abstract mechanisms. The believers permanent contact toward those mechanisms of institutional control revealed territorial identities which causes a feeling of property of the believer as much to the Pentecostal belief system as to community of the Assembly of God church. Considering new possibilities of articulation of the Rio Grande do Norte backwoods towards others territories more multiple, culturally, noticed cultural adjustments and revaluation at themselves. In relation to the territory of the Assembly of God church this one has exposed itself defensive faced with that cultural hybridization tendency, resisting a closer dialogue to new symbolic elements, mainly those came from the multifaceted neo-pentecostal movement. Unlike more open and flexible churches towards others significant systems, The Assembly of God church tries to reinforce the boundaries of its territory considering by the orthodoxy of its routine and customs
Resumo:
During the 1980‟s, the Brazilian State has undergone a process of redemocratization, causing a profund change in the political and institutional organization of the country. That reorientation of the Brazilian federative structure had as normative framework the enactment of the federal Constitution of 1988, occuring after its enactment a considerable political opening under the cloak of new democratic arrangements of tax and fiscal decentralization, which generated a new federative order, especially with regard to municipalities. Such institutions contributed to the creation of several new municipalities, involving, directly, changes in the structure of national territory, driven by the political context. This case was notoriouns in the 1990s, increased in the country's municipal mesh and spread all over the states of the federation. The Paraíba State was integrated in this context, creating in this period, 52 new municipalities. In the perspective, it will seek to understand the purpose that sustained this process of fragmentation of Paraíba state territory. For this purpose was made use of several bibliographies, secondary data, documentary sources and research in locus of the municipalities of Casserengue and Riachão, located in the Paraíba‟s Curimataú Oriental microregion, which were selected as a focus for specific analysis of the event. It is understood, however, that the production of municipalities, includes several intentions through political appropriation of the territory, although, being permeated by the Institutional
Resumo:
The discussion of economic development emphasizes the emergence of a gradual change of economic structure, which would rise from an agrarian to the industrial stage, and later with a predominant tertiary sector. However, the high Brazilian regional inequality resulted in the coexistence of modern spaces and other arrears. Such disparities are visible not only in economics, but spatial, social and environmental. Although Brazil has gone through changes in the production structure and the location of these activities, space - territorial disparities manifest themselves in a high level of regional heterogeneity. In this context, the Northeast emerged as a region that has historically been characterized by socioeconomic backwardness and the presence of the worst indicators of inequality. The presence of these indicators showing the socioeconomic backwardness of the other fronts region contributes to the priority of action aimed at reverting this regional disparity public policy. The historical account of the development policies of regional studies shows that the state played a pivotal role in ensuring regional planning. Besides the creation of development agencies such as the Northeast Sudene, tax and financial incentives have been widely used strategies in the region to foster greater national integration. However, the use of incentives is much discussed in view of the possible advantages and disadvantages brought by its use. Thus, this study aims to build a theoretical framework tool for building effective public policies for industrialization in the Northeast, specifically in Rio Grande do Norte.