Desvios de finalidade no Direito Constitucional Tributário brasileiro: aspectos estruturais e teleológicos da tributação na Constituição Federal de 1988

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

Um algoritmo híbrido para o problema de roteamento de veículos com frotas heterogêneas

This paper aims to propose a hybrid meta-heuristics for the Heterogeneous Fleet Vehicle Routing Problem (HVRP), which is a combinatorial optimization problem NP-hard, and is characterized by the use of a limited fleet consists of different vehicles with different capacities. The hybrid method developed makes use of a memetic algorithm associated with the component optimizer Vocabulary Building. The resulting hybrid meta-heuristic was implemented in the programming language C + + and computational experiments generated good results in relation to meta-heuristic applied in isolation, proving the efficiency of the proposed method.

Controle de posição com restrição à orientação de um Veículo Aéreo Não-Tripulado tipo Quadrirrotor

Quadrotors aircraft are composed by four propellers mounted on four engines on a cross or x disposition, and, in this structure, the engines on the same arm spin in the same direction and the other arm in the opposite direction. By rotating each helix generates vertical upward thrust. The control is done by varying the rotational speed of each motor. Among the advantages of this type of vehicle can cite the mechanical simplicity of construction, the high degree of maneuverability and the ability to have vertical takeoffs and landings. The modeling and control of quadrirrotores have been a challenge due to problems such as nonlinearity and coupling between variables. Several strategies have been developed to control this type of vehicle, from the classical control to modern. There are air surveillance applications where a camera is fixed on the vehicle to point forward, where it is desired that the quadrotor moves at a fixed altitude toward the target also pointing forward, which imposes an artificial constraint motion, because it is not desired that it moves laterally, but only forwards or backwards and around its axes . This restriction is similar to the naturally existing on robots powered by wheels with differential drive, which also can not move laterally, due to the friction of the wheels. Therefore, a position control strategy similar to that used in this type of robot could be adapted for aerial robots like quadrotor. This dissertation presents and discusses some strategies for the control of position and orientation of quadrotors found in the literature and proposes a strategy based on dynamic control of mobile robots with differential drive, called the variable reference control. The validity of the proposed strategy is demonstrated through computer simulations

Análise das emissões atmosféricas por veículos automotores em Natal-RN

The fast urban occupation of Brazil, mainly from the last decade of 50, a sensible degradation of the quality of the air generated mainly for the activities was verified human beings associates to industrialization. From the past years, the situation has gotten worst in function of the increment of the fleet of vehicles in circulation in the great cities. Being these, in the city of Natal-RN, the ones that offer the biggest contributions to the atmospheric pollution. For atmospheric air to be a finite natural resources, indispensable and essential to the maintenance of the life in the land, is necessary to the implementation of action to improve its quality and to protect the health of the population. With the objective to study relative aspects to the characteristics of vehicles in use, the present study it searchs to analyze the levels of emissions of gases generated for vehicles converted bi-fuels into the modalities: natural gas (GNV), gasoline and alcohol, inspected for ends of register and together licensing to the State Department of Transit. One used the data gotten from inspections carried through for the company System Specialized in Inspection To propagate, in the city of the Natal-RN, capital of the State of Rio Grande do Norte, between 14 of November of 2003 and 30 of December of 2004. The analyzed parameters are established in the resolution nº 07/93 CONAMA. Of a total of 1.517 inspected vehicles, a average of 15,2% of failed was gotten, or either, that they emit levels of pollution above of the limits established for the legislation, below of the national average that is of 20,0%. The analysis of the data discloses that 7.3% of the fleet are converted the GNV; the growth of vehicles converted the GNV into the city is gradual, with a average of increment in last the 4 years of 23,3%; it has a vehicle predominance that has as combustible original to the gasoline (88,2%); the inspected fleet has average age of 8 years of use, considered young for the Brazilian standards, except for the moved one to the alcohol (average of use of 15 years). Moreover, the type of fuel is not the main parameter to define the indices of emissions; the age of the fleet is the parameter most important when emission is analyzed to propagate; the gas that more generates failed in the inspections is the corrected carbon monoxide; the vehicles generate higher indices of emissions in idling for all the fuels; the presence of the catalyser was not reflected, as it expected, in the reduction of emissions of gases toxic, however when analyzed according to year of manufacture, it was observed that for the vehicles manufactured between 1997 and 2004, reduction of 46,0% in the failed of the vehicles equipped with catalyser was gotten. In conclusion, the fleet of the studied sample, in average terms, takes care of to the requirements of Resolution CONAMA nº 07/93. The results gotten for the present study can subsidize action of public administrations that aim at to the improvement and the maintenance of the quality of air in the city of Natal-RN, as, for example, to implant a net of monitoramento of the quality of air

Letramento no trânsito: eventos e práticas na formação de condutores de veículos

In the contemporary society, the language is presented in all social spaces and assumes many different purposes in order to meet the needs that emerge from each of these sphere. In traffic, this reality is not different. To guide vehicles, it is necessary to know, by means of reading artifacts, what the legislation establishes in what concerns the way to act in this domain. Thus, this works aims at describing the practices of literacy held in events of driver trainings and know the expectations generated by drivers/learners from this training. In theoretical terms, it anchors in Literacy Studies, comprehended here as social practices (BARTON; HAMILTON, 1998; KLEIMAN, 1995, 2008; MORTATTI, 2004; STREET, 1984; OLIVEIRA, 2008, 2010; ROJO, 2009; PAZ, 2008). Genre Theory (BRONCKART, 2004, 1999; OLIVEIRA, 2010) and in your multimodal instance (KRESS; VAN LEEUWEN, 1996; DIONÍSIO, 2006). In terms of methodology, it follows the bias of qualitative research, because of its ethnographic nature (BOGDAN; BIKLEN, 1994; MINAYO, 2010; CANÇADO, 1994; CHIZZOTTI, 2005). The research corpus was generated by reading the Brazilian Traffic Code, by observing the literacy events held in Drivers Training Centers of Natal, analysis of course books used in these events, plus questionnaires with open and closed questions and semistructured interviews. The collaborators are constituted of drivers in training, and instructors who work in this field. The analyses show significant contributions regarding the placement more committed of future drivers with the welfare and safety of those who use the public roads, from the practice or reading done during the traffic training. The contribution of this work lies in the possibility to expand the discussion about the language practice uses regarding the training for the traffic, more specifically, the training of drivers of vehicles

Natal Condomínio Clube : inovação espacial nos eixos de valorização da zona sul da cidade

This dissertation is about new real estate development in the southward expansion area in Natal, Brazil, by use of high-rise condos, so-called club-condominiums. The area includes part of the neighboring municipality, Parnamirim, and focuses on the role played by urban developers in the housing market. The main feature in these condos are common areas filled with leisure equipments, allegedly to grant quality of life, comfort and tranquility to residents. The rapid development of the area takes advantage of large plots of land available as well as of urban infrastructure. Overall preference of middle-class sectors for the South area of Natal (and adjoining part of Parnamirim) is also a factor worth of note. For this reason, this part of the city constitutes one of the preferred areas of urban developers. This dissertation includes a discussion of Henri Lefebvre s production of space, emphasizing its tridimensional features. It draws on David Harvey s works to deal with transformations of the built environment regarding the dynamics of real estate markets; in particular, it considers the idea of creative destruction. Finally, the dissertation discusses the concepts developed by Pedro Abramo regarding the forms of operation by urban entrepreneurs, in particular the concepts of urban convention and spatial innovation. For the empirical work, a number of interviews with key entrepreneurs and civil servants were undertaken. In more general terms, it is worth observing that there is a direct relationship between the location of such developments and the process of spatial fragmentation, seen both as a consequence and a strategy of the way urban developers operate

Abordagem da ergonomia para avaliação do treinamento simulado das equipes de resposta à emergência em lançamentos de veículos aeroespaciais

This dissertation introduces a study that aims to analyze the simulated training of emergency teams and proposes recommendations for the current training system in order to improve the collective skills and resilience of these teams when facing possible critical situations, triggered by possible accident occurrences during aerospace vehicle launching operations in the Barreira do Inferno Launch Center in Parnamirim / RN. This is a field, exploratory, descriptive, explanatory, and a case study with a qualitative approach. Therefore, we adopted the ergonomics approach, using the situated method of ergonomic work analysis (AET), combining observational and interactive methods. The relevance of this research is characterized by the contributions to minimize the human and material hazzards resulting from possible accidents in these operations, the scientific contribution of the AET for simulated emergency training analysis in the launching operations of aerospace vehicles - which are complex and involve risk of accidents - and consequently, the scientific contribution to the current process of recovering the Brazilian Space Program. The survey results point to problems of various kinds in the current simulated training system which compromise the safety of the operations. These problems are grouped into four categories: technological, organizational, team training and from the activity itself, regarding more specifically communication and cooperation (among the team members and these ones with other sectors involved in the launching operation) and regarding the coordination of actions. We propose: a) a new training model, from the creation and application of scenarios based on postulated abnormalities, which could simulate real critical situations, in order to train and improve the skills of the emergency response teams especially in terms of communication, coordination and cooperation; b) restructuring and reorganizing the current training system, based on the formal establishment of a managing staff, on the clear division of responsibilities, on the standardization of processes, on the production of management indicators, on the continuous monitoring, on the feedback from trainees about the quality of the training and on the continuing and frequent training of emergency teams.

Práticas e características do jornalismo alternativo e contra hegemônico de agência de informação: uma visão a partir da rotina produtiva da Adital

The strong presence of the communication and information technologies (TICs) forced the productive routine of some media vehicles to go through significant changes. The same happened to the alternative agencies segment. Having a scarce literature and sources about this subject, this study’s objective is to understand how the Information Agency Frei Tito for Latin America (Adital) develops its proposal of alternative journalism, within the cyberspace, while aiming a Christian communication. For this finality, the study will describe and explain the practices of journalistic production, identifying the subjects involved and the relations maintained between them in this productive routine. Also, it will trace who and where these content replicators are and/or their online address. At first, it was presented a theoretical discussion about the concepts of “counter-hegemony”, alternative journalism and communicative citizenship, what brings us to the studies of Gramsci (2010), Peruzzo (2011), Moraes (2013), Paiva (2008), Coutinho (2008), Mata (2006), among other authors. Next, it will be approached briefly the historical path of the information agencies around the world and in Latin America, so that the study can focus on authors like Aguiar (2009), Pasti (2013) and Moraes (2010). This piece will draught a “methodologic route” for a qualitative approach with an exploratory and descriptive character. We gave up the etnometodological methods, what allow us to analyze the etnomethods or behavioral groups of action, procedures, activities and knowledge that constitutes these groups, giving them recognition and distinction. (COULON, 1995). To achieve the defined objectives, it was also used a bibliographical and documental research techniques, in addition to subject observation and semi-structured interviews. Finally, we analyze the collected data taking into consideration three pivots: the beginning of Adital; the practices, characteristics and subjects involved in the productive routine of the agency; and who are and where are these content replicators of content produced and transmitted by Adital. We can conclude that the production routine of an alternative agency and the counter-hegemonic of information is marked by some singularities regarding to the organization of the journalistic practice and to the obstacles found on the way. Our data allows us, even if there are still some doubts, to believe that Adital is a sort of independent information agency, alternative and counter-hegemonic, ergo, more close to a proposition of communicative citizenship.

Práticas e características do jornalismo alternativo e contra hegemônico de agência de informação: uma visão a partir da rotina produtiva da Adital

The strong presence of the communication and information technologies (TICs) forced the productive routine of some media vehicles to go through significant changes. The same happened to the alternative agencies segment. Having a scarce literature and sources about this subject, this study’s objective is to understand how the Information Agency Frei Tito for Latin America (Adital) develops its proposal of alternative journalism, within the cyberspace, while aiming a Christian communication. For this finality, the study will describe and explain the practices of journalistic production, identifying the subjects involved and the relations maintained between them in this productive routine. Also, it will trace who and where these content replicators are and/or their online address. At first, it was presented a theoretical discussion about the concepts of “counter-hegemony”, alternative journalism and communicative citizenship, what brings us to the studies of Gramsci (2010), Peruzzo (2011), Moraes (2013), Paiva (2008), Coutinho (2008), Mata (2006), among other authors. Next, it will be approached briefly the historical path of the information agencies around the world and in Latin America, so that the study can focus on authors like Aguiar (2009), Pasti (2013) and Moraes (2010). This piece will draught a “methodologic route” for a qualitative approach with an exploratory and descriptive character. We gave up the etnometodological methods, what allow us to analyze the etnomethods or behavioral groups of action, procedures, activities and knowledge that constitutes these groups, giving them recognition and distinction. (COULON, 1995). To achieve the defined objectives, it was also used a bibliographical and documental research techniques, in addition to subject observation and semi-structured interviews. Finally, we analyze the collected data taking into consideration three pivots: the beginning of Adital; the practices, characteristics and subjects involved in the productive routine of the agency; and who are and where are these content replicators of content produced and transmitted by Adital. We can conclude that the production routine of an alternative agency and the counter-hegemonic of information is marked by some singularities regarding to the organization of the journalistic practice and to the obstacles found on the way. Our data allows us, even if there are still some doubts, to believe that Adital is a sort of independent information agency, alternative and counter-hegemonic, ergo, more close to a proposition of communicative citizenship.

Contaminação ambiental e exploração capitalista ao meio ambiente: os resíduos sólidos na sociedade global

O mundo atual passa por uma crise ambiental sem precedentes na história, o que resulta em conseqüências ambientais perceptíveis e preocupantes. Governos e organizações internacionais têm dado maior relevância à variável ambiental como um dos principais eixos de definição das políticas de crescimento/desenvolvimento econômico, como o intuito de adequar as demandas sociais aos limites naturais. Como consequências dessa forma perdulária de produção e consumo da sociedade global temos a contaminação ambiental ampliada e diversificada. O presente artigo discute a acumulação capitalista no setor dos resíduos sólidos, partindo da hipótese da impossibilidade de se diminuir a geração ampliada dos resíduos, sendo necessário que se crie estratégias de gestão e tratamento para os resíduos baseados na atividade da reciclagem dos materiais. A parte final expõe os paradigmas da questão dos resíduos sólidos na sociedade global.

Avaliação da Política de Segurança Alimentar no Estado do Rio Grande do Norte viabilizada através dos Restaurantes Populares no aspecto de qualidade higiênico-sanitária

This survey has to general objective to evaluate the Food Safety Policy implemented by Restaurantes Populares do Rio Grande do Norte. The survey is qualitative of type exploratory and descriptive. The universe of survey is all Units of Food and Nutrition (UAN) of the Restaurantes Populares do Rio Grande do Norte. To collects of data were used two instruments: interview and form. The interviews were intended to analyze the four axes of the Food Safety: access, food quality, production and marketing of food and organizational arrangement. The form was used to check the quality of nutrition and sanitary-hygienic food served. We used two types of forms: a spreadsheet with the weekly menu and the portions served to verify that the meals serve the nutritional needs proposed by the program; and the check-list of ANVISA to verify the sanitary-hygienic conditions in each unit. Through the survey data and analyses made observe that the access category have some problems such as lack of registration, lack of advertising of Restaurants and wastage of public resources, making policy that should be of included in a policy of exclusion. In the nutritional aspect there is neglect on the daily nutritional goal, because it is not accomplished nutritional analysis of menu offered, the nutritionists do not know what should be the nutritional value of meals served; in the hygienic-health aspect trough the problems identified is concludes that there is no guarantee of food quality hygienic-sanitary, committing the program as a Food Safety Program. About the production and marketing of food is observed some problems as: the goal of sale of meals is not achieved in full, the purchase of genres does not stimulate the local economy, nor generates jobs and income, and inefficient performance of the MEIOS's supervision. In the analysis of organizational arrangement is concluded that the partnerships are beneficial, despite some negative points, therefore, are these partnerships the problems of non-compliance, as both the MEIOS and Nutriti of important criteria established in the partnership. Therefore, it is understood that the Programa Restaurantes Populares in its original formulation is proposed to be a food safety policy, but has some problems that impossible to meet its goal, making it unprofitable like Food Safety Policy

Processo de planejamento estratégico em universidade pública: o caso da Universidade Federal do Pará

The goal of this research is to check if the strategic planning developed between 2001 and 2009 into the State University of Para (Universidade Federal do Pará - UFPA) was consolidated into its Academic Centers as a management practice. To this end, we identified the planning formalization degree of the Academic Centers, the conceived tools for the planning, the conception and the methodological process used in the tools elaboration, as also its implementation. The research used a qualitative approach: it is descriptive and it uses the case study technique. The data were gathered from primary and secondary sources, through bibliography, documents, and field researches through semi-structure interviews. The analysis and data interpretation were done by each investigated Academic Center from the analytics categories guided by the specifics goals. We used theoretic fundamental based principles and the university as a study empiric reference based on its structure analysis, organizational processes and institutional strategic plan. We inspected how the strategic planning process was developed throughout the fixed period and how the investigated Academic Centers are from the collected documents and interviews. The theoretical foundation was built from three axis: the Brazilian undergraduate and posgraduate education system; the university itself including its singularity and complexity as an organization; and the planning as a strategic management process. The main results show us that the UFPA has updated regulatory milestones, presenting organizational structure, laws, instructions, manuals and deployed management model that give the strategic planning development conditions beyond its administration, i. e., into its Academic Centers. The centers also present those established milestones and develop the basic planning processes of the institution. Those processes are conceived based on the institutional strategic planning and the managers mainly use the procedural orientation defined by the university management, from where the conceptual foundation is originated and propagated. According to the literature and to the research done in this work, we can conclude that the Academic Centers from the UFPA developed the strategic planning practice. This planning is organized and founded and guided the plans and decisions which avoided the disordered management and, according to the managers, allowed the advances and performance improvement. We can conclude that the UFPA built an important foundation with respect to the management professionalization. On the other hand, we can not conclude that the management practice is consolidated since there are weaknesses into the structuring of the technical teams and there is not any management tool for the implementation of the elaborated plans

Relações de cooperação em consórcios públicos de regiões metropolitanas: análises do CONDIAM/PB e consórcio grande Recife

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

Jovens terena na cidade de Campo Grande (MS) Política e geração

Research with indigenous in urban context are gaining steam in recent years, particularly with the intensification of migration resulting from problems such as lack of land for subsistence. However, in relation to Terena, subjects in this study, the contemporary anthropological research aimed at residents in cities still are not privileged, especially to youth. Thus, the dissertation has as main objective the discussion around some axes, among them indigenous youth Terena ethnicity politics, - indigenous movement - and racism. These themes appeared during fieldwork where privileged six trajectories of young Terena who migrated to Campo Grande (MS) and have different ways to mean the city and experiencing everyday life

De repente, tudo mudou de lugar: refletindo sobre metamorfose urbana e gentrificação em Mossoró-RN

This study aims at solidifying the theoretical bases to provide, above all, an explanation for this phenomenon which currently happens, with a scenario of social, political, economic and cultural transformations worldwide in medium cities. Nevertheless, because it has different dimensions from its transformation axes, gentrification comes with change, but also with the introduction of a new purpose in the space using and occupation, outlining in this context the identity of places from the formation of centralities with the presence of flows with social and economic dynamicsThe current forms of geographic space appropriation show the directions of the senses and ideological profile which recreates the meanings and uses of content and materials from descriptions of a historical past. However, today there is an economic context in the urban space which refers to a search of strategies for change, i.e., the acquisition of parameter aimed at meeting the demands of the relationship between capital and labor, which ends up overriding some actions for the specification of the transformation methods within the urban space to be explained by new needs and also by the agents from the value adding to their interests and investments. Thus, we assume that the appreciation/gentrification of urban spaces may or may not result from the building of a public space, since the dialogic structure as a place of political interaction externalize conflicts and disagreements in general; it keeps segregating spaces. As new spaces are transformed, the access to them tends to happen with particular restriction, whereas some places like parks, shopping malls, high-rise and horizontal condos are the scene for major professional and family events. In this context, the gentrification process is used to designate interventions in the urban environment, in certain city spaces which are considered central to public and private investments. A historical place is permitted to be presented as a scenario, a stage full of attractions, through the transformation process. Studying gentrification consists of an analysis of the underlying interests in the transformation of these areas, and especially of the assessment of the interest level in the private sector to partner in order to modify the landscape. Gentrification results from the transformation processes of capital, which influences the efforts and investments application in order to establish and achieve optimal economic growth, focusing on a location socio-culturally centered in the urban space. Thus, the urban social structure develops in the light of some questions that relate not only the cities growth but also environmental conditions it provides in cities like Mossoro, State of Rio Grande do Norte, Brazil 2005 a 2011.