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

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

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

São públicas as contratações do estado brasileiro? - uma experiência de contratações públicas junto à comunidade Coqueiral em Aracaju/SE.

State intervention generally demands the purchase or rental of goods and services, and such acquisitions are subject to a number of indispensable legal frameworks. In the Brazilian State, Law 8.666 of 21 June 1993 and further norms regulate the necessity of a formal process, usually licitation. Given the importance of this subject to public and private spheres, one of the prerequisites of these formal contracting rules is the openness of public acts, and society s knowledge and accompaniment. The objective of this study is to investigate society s participation in public contracting, with the aim of debating theories surrounding the state/society relationship proposed by public political thought and authors in relation to legal aspects involving licitations. The principal question of this research is: despite the possibility of society s participation being predicted in the legal frameworks which orientate licitations, why is this social control not carried out? Why does it only occupy a secondary position to both individual and collective agents? In order to test some of this study s hypotheses, field research was carried out in the Coqueiral community in Aracaju, Sergipe, in relation to public acquisitions of goods and services during the period of May to September 2009. Research involved observation visits and guided interviews with the relevant community and public sector representatives. This project s hypotheses were confirmed, as this social control is not apparent, even in areas where popular participation is a strong component in asserting ones local rights, like in the Coqueiral community.

A democracia participativa na jurisdição constitucional brasileira: o amicus curiae enquanto mediador democrático no controle concentrado de constitucionalidade no Supremo Tribunal Federal

This master thesis aims to research the tension established between the judicial review and democratic theory which was always present in the constitutional doctrine of separation of powers. In this regard, the expansion of the Brazilian constitutional jurisdiction checked after the occurrence of the Federal Constitution of 1988 and the inertia of the Legislature in disciplinary relevant legal aspects of Brazilian society contributed to a hyperactivity of the Supreme Court. However, in a complex society of context, as is the Brazilian society, there are contained demands and political controversies that hardly would be well represented or resolved through the action of the Court of ministers at the expense of other government bodies. Among the supremacy of Parliament and the legitimacy deficit of these magistrates, is the constitutional text and the social fabric that makes this legal status of the political. Participatory democracy established by the guidelines of the Federal Constitution requires this perspective when the Supreme Court acting in place of concentrated constitutionality control. In a plural society, there is no reason to get rid of state decision moments popular participation. Lack the Supreme Court, this time, the democratizing perception that the institute brings to the interior of the Court, as state determination of space in which to come together and meet the aspirations of society and state claims. The dissertation investigates thus the possibility of amicus curiae Institute serve as a mediator of the democratic debate, to assist the Supreme Court in the preparation of the decision is, historically, that which is of greater legitimacy, from the perspective of a theory participatory democracy. Analyzes, likewise, the unfolding of abstract judicial review in the context of Brazilian law. Proposes, incidentally, a rereading of the separation of powers, with the call for the Judiciary be careful not to become the protagonist of national political decisions. It maintains, finally, that procedural opening the interpreters of the constitution, through the amicus curiae Institute, shows up as able to decrease the legitimacy deficit in the performance of the Brazilian Supreme Court.

Desenvolvimento de coleções de fontes de informação eletrônica em bibliotecas universárias

O contexto hodierno caracteriza-se como um panorama de uso contínuo de informação nas mais variadas esferas da sociedade. A informação é usada em diversos contextos sob vários formatos e isso se torna possível com a evolução tecnológica realizada em ritmo acelerado, sobretudo nos últimos dois séculos. Essa evolução trouxe consigo a possibilidade ampliada de acesso à informação, mas por outro lado, impôs desafios circunstanciais no seu tratamento e difusão. Nos diversos tipos de unidades de informação, faz-se necessária a adoção de estratégias para a melhoria do gerenciamento e desenvolvimento das coleções, sobretudo as coleções digitais. De tal modo, o trabalho visa a traçar um panorama ligado às questões relacionadas à comunicação cientifica com a bibliotecas universitárias, com vistas a ampliar o debate sobre o desenvolvimento digital de coleções de periódicos em bibliotecas universitárias, bem como aspectos relacionados à adoção de critérios de seleção e avaliação destes itens de informação. Aborda os casos específicos, como o do Portal Capes e o SciELO como coleções digitais de periódicos sujeitos a estratégias de desenvolvimento das coleções. Aponta opções para a melhoria da gestão da coleção digital em bibliotecas universitárias. A metodologia empregada foi a de pesquisa bibliográfica em uso de fontes eletrônicas e convencionais, bem como análise de critérios utilizados na Avaliação e Coleções para Bibliotecas Universitárias e o Indicadores Qualis pela Condenação de Aperfeiçoamento de Pessoa de Ensino Superior (CAPES).

Adaptação eletrônica de um leitor mecânico de coto, investigação e desenvolvimento de interface CAD

Due to advances in the manufacturing process of orthopedic prostheses, the need for better quality shape reading techniques (i.e. with less uncertainty) of the residual limb of amputees became a challenge. To overcome these problems means to be able in obtaining accurate geometry information of the limb and, consequently, better manufacturing processes of both transfemural and transtibial prosthetic sockets. The key point for this task is to customize these readings trying to be as faithful as possible to the real profile of each patient. Within this context, firstly two prototype versions (α and β) of a 3D mechanical scanner for reading residual limbs shape based on reverse engineering techniques were designed. Prototype β is an improved version of prototype α, despite remaining working in analogical mode. Both prototypes are capable of producing a CAD representation of the limb via appropriated graphical sheets and were conceived to work purely by mechanical means. The first results were encouraging as they were able to achieve a great decrease concerning the degree of uncertainty of measurements when compared to traditional methods that are very inaccurate and outdated. For instance, it's not unusual to see these archaic methods in action by making use of ordinary home kind measure-tapes for exploring the limb's shape. Although prototype β improved the readings, it still required someone to input the plotted points (i.e. those marked in disk shape graphical sheets) to an academic CAD software called OrtoCAD. This task is performed by manual typing which is time consuming and carries very limited reliability. Furthermore, the number of coordinates obtained from the purely mechanical system is limited to sub-divisions of the graphical sheet (it records a point every 10 degrees with a resolution of one millimeter). These drawbacks were overcome by designing the second release of prototype β in which it was developed an electronic variation of the reading table components now capable of performing an automatic reading (i.e. no human intervention in digital mode). An interface software (i.e. drive) was built to facilitate data transfer. Much better results were obtained meaning less degree of uncertainty (it records a point every 2 degrees with a resolution of 1/10 mm). Additionally, it was proposed an algorithm to convert the CAD geometry, used by OrtoCAD, to an appropriate format and enabling the use of rapid prototyping equipment aiming future automation of the manufacturing process of prosthetic sockets.

Aspectos clínicos, radiográficos e histológicos da superfície oclusal de molares decíduos com e sem lesão de cárie: estudo in vitro

Fundação de Amparo a Pesquisa do Estado de São Paulo

Aspectos do cuidado cooperativo em dois grupos de Callithrix jacchus selvagens

The Callitrichidae family presents cooperative breeding, where breeders and non breeders take care of the offspring. The aspects of care analyzed in this study were infant carrying, supervision, proximity and food transfer. Three sets of infants from two wild groups of Callithrix jacchus were studied in the environments of Caatinga (Assu group) and Atlantic Forest (Jundiaí group). The methods used in the study were instantaneous focal sampling (infant carrying, supervision and proximity) and continuous focal sampling (food transfer). In the two sets observed in Assu group, the father carried and transferred food to infants more than the rest of the group. The biggest contribution in supervision was from the father and from another adult male. The members that remained in proximity to the infants in both groups were the younger in the groups (juveniles and sub-adults). In the Jundiaí group, the father and the adult male helper of the group were the main caregivers; one of the sub-adult females was responsible for supervision of the infants. With the disappearance of the reproductive male and one of the sub-adults females in 3º month of infants life, the care was redistributed and the only adult male left in the group was the animal that contributed more in provisioning of the infant. In the Assu group, there were adult females in its composition which were involved in agonistic interactions with breeders and adult males, and seemed to influence their low participation in care. Food transfer initiates early in the development of the infants, as a way to encourage nutritional independence. Different types of food transfer (active food transfer, food steal, food steal attempt, passive food transfer and food handling) were observed in the study and frequency of each one varied with developmental phase and tolerance by the members. One relevant data of the study was the presence of active food transfer in Assu group, since in literature there are very few registers of this type of transfer for this species. It is important that groups from distinct environments and composition be studied for a better understanding of the dynamics of infants development

Propriedades termo-eletrônicas da molécula do DNA

Conselho Nacional de Desenvolvimento Científico e Tecnológico

Desenvolvimento de coleções de fontes de informação eletrônica em bibliotecas universárias

O contexto hodierno caracteriza-se como um panorama de uso contínuo de informação nas mais variadas esferas da sociedade. A informação é usada em diversos contextos sob vários formatos e isso se torna possível com a evolução tecnológica realizada em ritmo acelerado, sobretudo nos últimos dois séculos. Essa evolução trouxe consigo a possibilidade ampliada de acesso à informação, mas por outro lado, impôs desafios circunstanciais no seu tratamento e difusão. Nos diversos tipos de unidades de informação, faz-se necessária a adoção de estratégias para a melhoria do gerenciamento e desenvolvimento das coleções, sobretudo as coleções digitais. De tal modo, o trabalho visa a traçar um panorama ligado às questões relacionadas à comunicação cientifica com a bibliotecas universitárias, com vistas a ampliar o debate sobre o desenvolvimento digital de coleções de periódicos em bibliotecas universitárias, bem como aspectos relacionados à adoção de critérios de seleção e avaliação destes itens de informação. Aborda os casos específicos, como o do Portal Capes e o SciELO como coleções digitais de periódicos sujeitos a estratégias de desenvolvimento das coleções. Aponta opções para a melhoria da gestão da coleção digital em bibliotecas universitárias. A metodologia empregada foi a de pesquisa bibliográfica em uso de fontes eletrônicas e convencionais, bem como análise de critérios utilizados na Avaliação e Coleções para Bibliotecas Universitárias e o Indicadores Qualis pela Condenação de Aperfeiçoamento de Pessoa de Ensino Superior (CAPES).