23 resultados para Transferências Tributárias - Brasil - Espírito Santo - Distribuição de ICMS aos Municípios - Federalismo Fiscal

em Universidade Federal do Rio Grande do Norte(UFRN)


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After the decline of production from natural energy of the reservoir, the methods of enhanced oil recovery, which methods result from the application of special processes such as chemical injection, miscible gases, thermal and others can be applied. The advanced recovery method with alternating - CO2 injection WAG uses the injection of water and gas, normally miscible that will come in contact with the stock oil. In Brazil with the discovery of pre-salt layer that gas gained prominence. The amount of CO2 present in the oil produced in the pre-salt layer, as well as some reservoirs is one of the challenges to be overcome in relation to sustainable production once this gas needs to be processed in some way. Many targets for CO2 are proposed by researchers to describe some alternatives to the use of CO2 gas produced such as enhanced recovery, storage depleted fields, salt caverns storage and marketing of CO2 even in plants. The largest oil discoveries in Brazil have recently been made by Petrobras in the pre -salt layer located between the states of Santa Catarina and Espírito Santo, where he met large volumes of light oil with a density of approximately 28 ° API, low acidity and low sulfur content. This oil that has a large amount of dissolved CO2 and thus a pioneering solution for the fate of this gas comes with an advanced recovery. The objective of this research is to analyze which parameters had the greatest influence on the enhanced recovery process. The simulations were performed using the "GEM" module of the Computer Modelling Group, with the aim of studying the advanced recovery method in question. For this work, semi - synthetic models were used with reservoir and fluid data that can be extrapolated to practical situations in the Brazilian Northeast. The results showed the influence of the alternating injection of water and gas on the recovery factor and flow rate of oil production process, when compared to primary recovery and continuous water injection or continuous gas injection

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This work, named Teaching conditions: a study in municipal schools of Currais Novos RN (2009 to 2012) aims to analyze the status of teaching in schools in the municipality of Currais Novos RN in the period ranging from 2009 - 2012, considering infrastructure, initial and continued training and intensification and casualization of teaching factors in the context of the 1990s educational reformations. It, also, assumes that teaching is a constitutive part of capitalist society, and has been reconfigured with based on the new requirements demanded by the labor market. In order to conduct this study the considered data included the survey research Teaching Work in Basic Education in Brazil (2009 to 2010) , held in seven Brazilian states being: Pará, Rio Grande do Norte, Minas Gerais, Goiás, Paraná, Santa Catarina and Espírito Santo. Specifically selected for deepening of the study, there were schools in the municipality of Currais Novos in which semi-structured interviews were performed with teachers of the said municipality. This research is constituted of a qualitative and quantitative approach whose survey instruments adopted were, namely: documental research, literature review, interviews and surveys. The obtained data analysis allows us to infer that the teaching work performed by teachers in the states which participated in the survey has been influenced the changes in the labor market and educational reformations and has been taking on characteristics such as flexibility, tendency to precariousness and intensification; and this trend is also present in schools that were surveyed in the municipality of Currais Novos. As pertaining to the teachers conditions in classroom, these signs are more evident, considering that they had their duties and responsibilities extended beyond the classroom environment. The data also show that in general working conditions of teachers in national, state and local levels are unprofitable and heterogeneous, increasingly deepening the gap between school units and education networks. Therefore, the implantation of public policies that enhance the teaching work and improve their working conditions in all dimensions that directly interfere in their work are crucial

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The marble and granite waste come from the process of mining of those ornamental rocks for use in the building industry. Brazil is one of the largest producers of blocks or finished products of ornamental rocks, extracting about 5.2 tons / year. The largest national producers are the states of Espírito Santo, Minas Gerais and Bahia which account for 80% of the Brazilian production. However, the waste total amount during processing of these blocks reaches 40% of the total. The use of the waste produced by this industry in white ceramics could be a form of disposition, because these materials, are thrownasa mud directly at decantation ponds, wastelands or in rivers, without any treatment. The present work has as main purpose to study the influence that reject of the ornamental rocks on the physical and mechanical properties of white ceramics. X-Ray characterizations of raw materials by were performed X-Ray fluorescence, X-Ray diffraction, granulometric, thermogravimetric and thermodiferencial analysis, five formulations were made (0, 10, 20, 30, 40% in granite weight) wich were burned at three temperatures: 1100°C, 1150°C and 1200ºC with 60 minutes of sorling time. After sintering, the samples were submitted to different analyser absorption of water, linear retraction, apparent porosity, apparent specific mass, flexival stronght, and scanning were obtained microscopy. Compatible technological properties within the limits demanded for the production of porcelainized stoneware

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Brazil has about 8,500 km of coastline and on this scale, fishing is a historically important source of animal protein for human consumption. The national fishing background shows a growth of marine fishery production until 1985 and within this period it was recorded a steady decline. From the year 2003 fishing statistics aim to some "recovery" of the total fisheries production, which probably is related to a change in industry practice. The target of commercial fishing became smaller species with low commercial value, but very abundants. The coney, Cephalopholis fulva (Serranidae), is one of these species that have been suffering a greater fishing pressure in recent years. In order to provide data about the current situation of the genetic diversity of these populations, several molecular markers have been being used for this purpose. The prior knowledge of genetic variability is crucial for management and biodiversity conservation. To this end, the control region sequences (dloop) of mtDNA from Cephalopholis fulva (Serranidae) from five geographical points of the coast of Brazil (Ceará, Rio Grande do Norte, Bahia and Espírito Santo) and the Archipelago of Fernando de Noronha (FN) were sequenced and their genetic diversity analyzed. The FST values were very low (0.0246 to 0.000), indicating high gene flow between the sampled spots. The indices h and indicate a secondary contact between previously allopatric lineages differentiated or large and stable populations with long evolutionary history. Tests of Tajima and Fu showed expansion for all populations. In contrast, the mismatch distribution and SSD indicated expansion just for coastal populations. Unlike other species of the Atlantic which have been deeply affected by events on later Pleistocene, the population-genetic patterns of C. fulva may be related to recent events occurred approximately 130,000 years ago. Moreover, the data presented by geographical samples of the specie C. fulva showed high genetic diversity, also indicating the absence of deleterious effects of over-exploitation on this specie, as well as evidence of complete panmixia between all sampled populations

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After the decline of production from natural energy of the reservoir, the methods of enhanced oil recovery, which methods result from the application of special processes such as chemical injection, miscible gases, thermal and others can be applied. The advanced recovery method with alternating - CO2 injection WAG uses the injection of water and gas, normally miscible that will come in contact with the stock oil. In Brazil with the discovery of pre-salt layer that gas gained prominence. The amount of CO2 present in the oil produced in the pre-salt layer, as well as some reservoirs is one of the challenges to be overcome in relation to sustainable production once this gas needs to be processed in some way. Many targets for CO2 are proposed by researchers to describe some alternatives to the use of CO2 gas produced such as enhanced recovery, storage depleted fields, salt caverns storage and marketing of CO2 even in plants. The largest oil discoveries in Brazil have recently been made by Petrobras in the pre -salt layer located between the states of Santa Catarina and Espírito Santo, where he met large volumes of light oil with a density of approximately 28 ° API, low acidity and low sulfur content. This oil that has a large amount of dissolved CO2 and thus a pioneering solution for the fate of this gas comes with an advanced recovery. The objective of this research is to analyze which parameters had the greatest influence on the enhanced recovery process. The simulations were performed using the "GEM" module of the Computer Modelling Group, with the aim of studying the advanced recovery method in question. For this work, semi - synthetic models were used with reservoir and fluid data that can be extrapolated to practical situations in the Brazilian Northeast. The results showed the influence of the alternating injection of water and gas on the recovery factor and flow rate of oil production process, when compared to primary recovery and continuous water injection or continuous gas injection

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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

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The harsh reality of women in the municipality of Indiaroba enlarges to much more from everyday household . Every day, they need courage and determination to adentrarem in mangrove cross functional seafood, which sold, ensure their survival. The life of catadoras seafood, fishing in mangrove and have your family's work, is the object of this study, through which search will be highlighted the history of women who perform a subsistence activity in your daily life. Will reflect on their work in the environment into which are entered, the vision that have labour, environment, family, sexuality, and their social relations. The research p Espírito Santo, in which these women, forgetting seafood calls, play activities diversified in its role of being a woman, reason personal awareness, generating an academic curiosity to know their life stories. Through ethnographic method, which spans observations, interviews, workshops and testimonials, we have tried to learn more about the daily life of forgetting seafood. This gives visibility to the human condition in one of its expressions which can help you understand and appreciate the cultural diversity of knowledge and knowledge constructed this activity pecheurfalco

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The Brazilian tax structure has specific characteristics and the performance level of government. The autonomy given to municipalities to manage their activities after the 1988 Constitution, made them highly dependent on intergovernmental transfers of resources, revealing the fragility of the administrative capacity of these entities. The vertical gap revealed by the constitutional structure of the Brazilian fiscal federalism model contributes to the formation of this specific feature that you are eroding the tax base and the ability of municipal own revenues. Although there was a better regulation of these transfers after the enactment of the Fiscal Responsibility Law, it is observed that the amount of resources transferred to the municipalities of Rio Grande do Norte is very high and is the main source of revenue of municipalities. In light of the theory of federalism and fiscal decentralization, in particular, the theories related to intergovernmental transfers, we seek to diagnose the transfers from the systematization of information on the origin, destination and value. We used the econometric model of System Dynamic Panel GMM in making the diagnosis and verification of the impact of transfers on public finances of the municipalities of the newborn, associated with a review in light of the theory of fiscal federalism and intergovernmental transfers. The paper presents some proposals for the transfer system and the composition of spending in order to contribute to greater tax efficiency

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Este trabalho tem dois objetivos: avaliar a usabilidade de três interfaces de ambientes virtuais de educação à distância através de duas técnicas avaliativas e identificar os fatores influenciadores da percepção de usabilidade dos ambientes avaliados. Os sistemas de educação à distância escolhidos foram o AulaNet, o E-Proinfo e o Teleduc, por serem desenvolvidos no Brasil e terem distribuição gratuita. A avaliação da usabilidade foi realizada através de duas técnicas documentadas na literatura. A primeira técnica de avaliação, do tipo preditiva ou diagnóstica, foi realizada pelo autor e um concluinte do curso de Sistemas de Informação do Centro Federal de Educação Tecnológica do estado do Piauí (CEFET-PI), mediante a observação de um checklist denominado Ergolist. A segunda avaliação, do tipo prospectivo, foi efetivada com o usuário sendo o próprio avaliador das interfaces, através de um questionário. A amostra foi composta de 15 professores e 15 alunos do CEFET-PI. Os resultados colhidos foram analisados a partir da estatística descritiva e testes de chi-quadrado. Os resultados mostraram que os ambientes apresentarem problemas de adaptabilidade, pois não possuem flexibilidade e nem levam em consideração a experiência do usuário. Na análise inferencial, foi constatado que o tempo de uso da Internet não afetou significativamente sua avaliação da usabilidade dos três ambientes, assim como na maior parte das variáveis de usabilidade não foram influenciadas pelo tipo de usuário , sexo e escolaridade . Por outro lado, em vários dos critérios ergonômicos avaliados, as variáveis de sistema tipo de ambiente e experiência com computador e a variável demográfica faixa etária afetaram a percepção de usabilidade dos ambientes virtuais de educação à distância

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The standard kinetic theory for a nonrelativistic diluted gas is generalized in the spirit of the nonextensive statistic distribution introduced by Tsallis. The new formalism depends on an arbitrary q parameter measuring the degree of nonextensivity. In the limit q = 1, the extensive Maxwell-Boltzmann theory is recovered. Starting from a purely kinetic deduction of the velocity q-distribution function, the Boltzmann H-teorem is generalized for including the possibility of nonextensive out of equilibrium effects. Based on this investigation, it is proved that Tsallis' distribution is the necessary and sufficient condition defining a thermodynamic equilibrium state in the nonextensive context. This result follows naturally from the generalized transport equation and also from the extended H-theorem. Two physical applications of the nonextensive effects have been considered. Closed analytic expressions were obtained for the Doppler broadening of spectral lines from an excited gas, as well as, for the dispersion relations describing the eletrostatic oscillations in a diluted electronic plasma. In the later case, a comparison with the experimental results strongly suggests a Tsallis distribution with the q parameter smaller than unity. A complementary study is related to the thermodynamic behavior of a relativistic imperfect simple fluid. Using nonequilibrium thermodynamics, we show how the basic primary variables, namely: the energy momentum tensor, the particle and entropy fluxes depend on the several dissipative processes present in the fluid. The temperature variation law for this moving imperfect fluid is also obtained, and the Eckart and Landau-Lifshitz formulations are recovered as particular cases

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In this work, we discuss the construction of Juazeiro in the state of Ceará -, as a sacred space from the analysis of the testimonies of nine religious women called beatas in an Episcopal process in the late nineteenth century. This process was initiated in 1891 to investigate the occurrence of an Eucharistic miracle with beata Maria Magdalena do Espírito Santo de Araújo. We show that the punitive strategies of the Diocese eventually caused a reordering of pilgrimages to Juazeiro which until 1894 worshipped the Precious Blood and that after the condemnation of the phenomena by the Holy See are rearranged around the figure of Father Cicero Romão Batista, under the pretext of worshipping the priest himself and also Nossa Senhora das Dores, currently the patron saint of the city of Juazeiro do Norte.

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Among the new drugs launched into the market since 1980, up to 30% of them belong to the class of natural products or they have semisynthetic origin. Between 40-70% of the new chemical entities (or lead compounds) possess poor water solubility, which may impair their commercial use. An alternative for administration of poorly water-soluble drugs is their vehiculation into drug delivery systems like micelles, microemulsions, nanoparticles, liposomes, and cyclodextrin systems. In this work, microemulsion-based drug delivery systems were obtained using pharmaceutically acceptable components: a mixture Tween 80 and Span 20 in ratio 3:1 as surfactant, isopropyl mirystate or oleic acid as oil, bidistilled water, and ethanol, in some formulations, as cosurfactants. Self-Microemulsifying Drug Delivery Systems (SMEDDS) were also obtained using propylene glycol or sorbitol as cosurfactant. All formulations were characterized for rheological behavior, droplet size and electrical conductivity. The bioactive natural product trans-dehydrocrotonin, as well some extracts and fractions from Croton cajucara Benth (Euphorbiaceae), Anacardium occidentale L. (Anacardiaceae) e Phyllanthus amarus Schum. & Thonn. (Euphorbiaceae) specimens, were satisfactorily solubilized into microemulsions formulations. Meanwhile, two other natural products from Croton cajucara, trans-crotonin and acetyl aleuritolic acid, showed poor solubility in these formulations. The evaluation of the antioxidant capacity, by DPPH method, of plant extracts loaded into microemulsions evidenced the antioxidant activity of Phyllanthus amarus and Anacardium occidentale extracts. For Phyllanthus amarus extract, the use of microemulsions duplicated its antioxidant efficiency. A hydroalcoholic extract from Croton cajucara incorporated into a SMEDDS formulation showed bacteriostatic activity against colonies of Bacillus cereus and Escherichia coli bacteria. Additionally, Molecular Dynamics simulations were performed using micellar systems, for drug delivery systems, containing sugar-based surfactants, N-dodecylamino-1-deoxylactitol and N-dodecyl-D-lactosylamine. The computational simulations indicated that micellization process for N-dodecylamino-1- deoxylactitol is more favorable than N-dodecyl-D-lactosylamine system.

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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

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With the disorganized decentralization occurred in Brazil after the 1988 Constitution, municipalities have risen to the level of federal entities. This phenomenon became known as "municipalism" also brought some negative effects such as low capacity financial, economic and political of these entities. In the face of this reality , the municipalities sought in models of collaborative features to address public policy issues ultrarregionais, one of these models are the Public Consortia. Characterized as the organization of all federal entities that aim to solve public policy implementation alone that they could not, or spend great resources for such. This reality of the municipalities have an aggravating factor when looking at the situation in Metropolitan Regions (MRs). This is because the RMs has a historical process of formation that does not encourage cooperation, since that were created top-down during the military regime. Furthermore, the metropolitan municipalities have significant power asymmetries, localist vision, rigidity earmarked revenues, different scenarios conurbation, difficulty standardization of concepts and others that contribute to the vision of low cooperation of these metropolitan areas. Thus, the problem of this work is in the presence of collaborative arrangements, such as the Public Consortia in metropolitan areas, which are seen as areas of low cooperation. To elucidate this research was used for analysis the cases of CONDIAM/PB and Consórcio Grande Recife/PE, because they are apparently antagonistic, but with some points of similarity. The cases has as foundation the Theory of Common Resources, which provides the possibility of collective action through the initiative of individuals. This theory has as its methodology for analyzing the picture IAD Framework, which proposes its analysis based on three axes: external variables, the arena of action and results. The nature of the method of this research was classified as exploratory and descriptive. For the stage of date analysis, was used the method of document analysis and content, Further than of separation of the cases according to theur especificities. At the end of the study, noted that the CONDIAM/PB was a strategy of municipal government of Joao Pessoa to attract funds from the Federal Government for the purpose of to build a landfill, and over the years the ideology of cooperation was left aside, the prevailing view localist municipalities. In the case of Consórcio Grande Recife/PE, members act with some degree of cooperation, especially the collaborative aspect of the region, however, still prevails with greater strength the power of the state of Pernambuco in the decisions and paths of the consortium. Thus, was conclude that the Public Consortia analyzed are an experience of collaborative arrangement, from the initiative of members, as the theory of common resources says, but has not actually signed as a practice of collective action to overcome the dilemmas faced by metropolitan areas

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It analyzes the magnitude, the nature and the direction of public revenues and the public expenses in oil and natural gas producing municipalities in the state of Rio Grande do Norte in the post-constituent period, and, more precisely, from the approval of Law 9.478/97, called Oil Law . It argues the fiscal federalism normative theory, the typology and the role of the intergovernamental transferences in the performance of the public finances of the local governments. Shows that the economy of Rio Grande do Norte went through deep social-economic changes in the last few decades, among which includes the discovery of the oil and the natural gas and its importance for the growth of the industrial and services sectors. It points out that the increase of the production and the international price of the oil contributed for the growth in revenues of royalties and the special participation in the beneficiary cities, what did not mean an automatic increase in the resources destined to the investment and in the quality on the provision of the goods and services come back toward the local development. On the contrary, the main conclusion of the work is that the trajectory of the oil producing municipalities is marked by paths and embezzlements in the performance of the public finances and in the provision of public goods and services. Paths, that lead to the improvement of the performance of the public finances and the quality of the public goods and services. Embezzlements, that lead to the inefficiency in the provision of goods and services and the capture of the public resources. That is, the fiscal decentralization is a necessary condition, however not enough to improve the amount and the quality of the public goods and services given by these municipalities. For that it is necessary to advance in the fiscal federalism normative theories, in search of optimum model of federalism in local governments where still predominated by patrimonialism, clientelism, fiscal illusion and the capture of the public resources in benefit of the private interests