A fazenda pública em juízo: a anulação de decisão administrativa definitiva a favorável ao contribuinte

El tema elegido para este estudio la materia disertación sobre la viabilidad de la Tesorería a buscar refugio a la corte anuló la decisión administrativa firme, dictada en lugar del procedimiento administrativo, fiscal, cuando tal decisión no es favorable a la Administración Pública Fiscal, o favorable para el contribuyente . El cálculo de la cuota a pagar se debe a las actividades administrativas relacionadas jurisdicción de la Administración Pública de la finca conocida como la evaluación de impuestos. En este sentido, la puesta en marcha, analizados desde la perspectiva del derecho administrativo, puede calificarse de acto jurídico administrativo. Para la constitución de la puesta en marcha es posible realizar tres pasos: a) un acto en la preparación para el tema de los impuestos - la revisión y evaluación, b) el acto administrativo de la liquidación del impuesto en sí o la aplicación de sanciones administrativas, el procedimiento c) el impuesto administrativo. Realizó la inspección y la investigación se ha iniciado para formalizar el acto administrativo del propio lanzamiento. Después de la puesta en marcha, con el homenaje que se está abierto a los contribuyentes dentro de la composición del tributo rechazo en libertad, que ofrecerá desafío para lanzar. Este paso es iniciar el "procedimiento administrativo tributario." La etapa procesal se caracteriza por ser un procedimiento de investigación o control de la legalidad de los actos administrativos en los que el contribuyente para mostrar su descontento con el lanzamiento de lo ya realizado. La evolución de los actos que lleva a cuestiones de procedimiento de especial importancia para esta tesis es que la decisión final sobre el procedimiento administrativo de impuestos o el control de la legalidad del acto administrativo de la liberación. Idea que se debe tener es que la decisión final es poner fin a fin o destino del impuesto procedimiento administrativo. Aquí están las preguntas de la tesis doctoral, por ejemplo, usted puede cancelar la corte real hacienda de la decisión administrativa dictada por el Consejo Administrativo de Apelación Reder, cuando decisum que conduzca a la privada? ¿Cuáles son los efectos de la decisión final? Con fuerza de cosa juzgada o impedimento administrativo? Se opone a la revisión por el poder judicial? La decisión administrativa es un acto administrativo? Puede ser cancelada o revocada por el Poder Judicial? Dada la divergencia en la doctrina y la jurisprudencia trata de resolver el problema que lo llevan a la solución definitiva al respecto. El autor llega a la conclusión de la imposibilidad, por regla general, y la oportunidad, como excepción a la Tesorería para solicitar la anulación del impuesto de la decisión administrativa final ante el Poder Judicial

A importância da Arquitetura da Informação no planejamento de ambientes digitais inclusivos

SANTOS, Raimunda Fernanda dos; SILVA, Eliane Ferreira da. A importância da Arquitetura da Informação no planejamento de ambientes digitais inclusivos.In: SEMINÁRIO DE PESQUISA DO CENTRO DE CIÊNCIAS SOCIAIS APLICADAS,17.,2012,Natal/RN. Anais... Natal/RN: Centro de Ciências Sociais Aplicadas, 2012. Trabalho oral.

Treinamento e desenvolvimento de pessoas e a nova gestão pública : o caso do projeto Formação de tecnólogos em gestão pública do governo do Rio Grande do Norte

This thesis aims to identify how civil servants perceive changes made inthe carrying out of their work after their taking part in the Course forTechnicians in Public Management of the Government of Rio Grande do NorteState. As for the methodological procedures, an exploratory-descriptivequantitative research has been carried out through structured questionnaires appliedto 118 civil servants from the first groups of the Course for Technicians, thusshowing a margin of error of 4.18% to 95% of confidence, according to theprocedures of finite sampling. The table processing and analysis rested uponthe Statistical Package for the Social Sciences SPSS and was carried outthrough univariate, bivariate and multivariate techniques with emphasis on thetechnique called Factor Analysis. It was possible to identify that the level ofsatisfaction of the students was high and there was a clear perception by themthat the course assisted to changes in their work. Through Factor Analysis itwas verified that the factors that may be related to changes in the work of thecivil servants are "Contribution to Society", "Efficiency andEfficacy in the Work Environment", "Applicability of Contents"and "Capacitating for Leadership". The conclusion of the studyindicates that the factors obtained are directly related to the basis of thenew public management by means of guidance toward efficiency and efficacy in aperspective of leadership, the contents of the course being thus made into newattitudes toward work which end up yielding better results for society

As sanções políticas, mecanismo de intervenção do estado na ordem econômica e tributária

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

Planejamento tributário: Critérios e limites para a desconsideração dos atos e negócios jurídicos pela administração fiscal

Tax planning is a subject that has been increasing in relevance in Tax Law. This current dissertation s objective is to approach the criterion and limits for the disqualification of law acts and business through the Tax Administration. Law acts and business resulted from the conduct of contributors that seek to diminish the growing raise of the tax load, using some means to reduce their burden and increase the possibilities of success in an economical activity, without violating the law in the persecution of paying fewer burdens. On the other hand, the tax administration, through its organs, hoping the increase of burden collection to withstand some determined sectors of the State, with a clear purpose to stop the contributor organizing his activity and structuring it as efficiently as possible, came up with a preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the administrative fiscal authority, of Law acts and business practiced to dissimulate the occurrence of burden gain or the nature of obligated incorporating elements, observing the procedures to be established in common law . Our goal is to identify the criteria and limits to disregard law acts and business through the tax administration, pointing out some possible means of action by the tax administration that qualifies it to disregard the contributor s acts and business, just claiming that a saving in the tax costs was made by the contributor s act

Redes de educação ambiental: um meio como proposta pedagógica para o mundo entrelaçado

The networks terminology has been growing in different meanings, in which emergent structures coming from one not so recently typology aquired, in the 90 s, fluid shapes impelled by waves without borders of the New Information and Communication Technologies. Ever since, the pattern and the morphology are being multiply and strengthen. With this backdrop, this study deals with the Education for Environment Networks, as a political and social, educative and cultural alternative intervention, as an answer for some contemporary demands. But what are these networks? In wich way they organize themselves to germinate political actions? Where is the core of these actions? What are their limits or potentialities? These are some of the questions that are presented along the study proposed. Therefore, we have in view to unveil the network social and environmental pedagogic dimension, as an alternative proposal towards to the planetary cintzenship formation for persons and coletivity. The study employs the exploration reasearch as the analysis of the organizational reference basis and the dinamics of conections that support the dialogue among the groups that belong to the Education for Environment Networks. We conclude that the networks overcome themselves as a powerfull tool to articulate and moblize people. They establish a potential pedagogic act for political and social intervention, as an alternative proposal for the citizen formation and his world vision. We sinalize that the networks are sometimes limited by the poorness of knowledge that still remains on those who find themselves twisted on them, and on the decreasing optics by those who are absent.

Análise da função dos músculos do quadril em portadores de síndrome da dor patelofemural

The Patellofemoral pain syndrome is defined as a fore or retro patellar pain and it has multifactorial etiology, where the bad patellar alignment is the most acceptable hypothesis. However proximal factors to the knee, as the debility of the muscles of the hip, have been demonstrated as a contributing factor to the appearing of that syndrome. Purpose: To evaluate if exists a relation between the hip muscles performance and the development of the SDPF. Methods: Thirty women took part in this study. They were divided in two groups; a control group (fifteen asymptomatic subjects) and an experimental group (fifteen subjects with the diagnosis of SDPF). The muscle performance was evaluated in an isokinetic dynamometer, where it was verified the peak torque (PT), PT to body weight, PT time and the agonist/antagonist relation. It was also analyzed the electromyographic activity of the middle gluteus. The data was analyzed by the not paired t test at a significance level of 5%. Results:. Didn t have significant difference to the PT of the abductor muscles (p = 0,46) and lateral rotators of the hip (p = 0,17) between groups. Also didn t have significant difference to the PT values by the body weight, to these muscle groups either (p = 0,10 e p = 0,11, respectively). Didn t have significant difference between the amplitude of the signal (p = 0,05) and the onset of medium gluteus (p = 0,25) between the groups. Conclusion: In the experimental conditions realized, the study didn t demonstrate a relation between performance the hip muscles behavior and the development of the SDPF

Reforma a vapor catalítica do metano: Otimização da produção e seletividade em hidrogênio por absorção in situ do CO2 produzido

Topics of research related to energy and environment have significantly grown in recent years, with the need of its own energy as hydrogen. More particularly, numerous researches have been focused on hydrogen as energy vector. The main portion of hydrogen is presently obtained by reforming of methane or light hydrocarbons (steam, oxy, dry or auto reforming). During the methane steam reforming process the formation of CO2 undesirable (the main contributor to the greenhouse effect) is observed. Thus, an oxide material (sorbent) can be used to capture the CO2 generated during the process and simultaneously shifting the equilibrium of water gas shift towards thermodynamically more favorable production of pure hydrogen. The aim of this study is to develop a material with dual function (catalyst/sorbent) in the reaction of steam reforming of methane. CaO is well known as CO2 sorbent due to its high efficiency in reactions of carbonation and easy regeneration through calcination. However the kinetic of carbonation decreases quickly with time and carbonation/calcination cycles. A calcium aluminate (Ca12Al14O33) should be used to avoid sintering and increase the stability of CaO sorbents for several cycles. Nickel, the industrial catalyst choice for steam reforming has been added to the support from different manners. These bi-functional materials (sorbent/catalyst) in different molar ratios CaO.Ca12Al14O33 (48:52, 65:35, 75:25, 90:10) were prepared by different synthesis methodologies, among them, especially the method of microwave assisted self-combustion. Synthesis, structure and catalytic performances of Ni- CaO.Ca12Al14O33 synthesized by the novel method (microwave assisted selfcombustion) proposed in this work has not being reported yet in literature. The results indicate that CO2 capture time depends both on the CaO excess and on operating conditions (eg., temperature and H2O/CH4 ratio). To be efficient for CO2 sorption, temperature of steam reforming needs to be lower than 700 °C. An optimized percentage corresponding to 75% of CaO and a ratio H2O/CH4 = 1 provides the most promising results since a smaller amount of water avoids competition between water and CO2 to form carbonate and hydroxide. If this competition is most effective (H2O/CH4 = 3) and would have a smaller amount of CaO available for absorption possibly due to the formation of Ca(OH)2. Therefore, the capture time was higher (16h) for the ratio H2O/CH4 = 1 than H2O/CH4 = 3 (7h) using as catalyst one prepared by impregnating the support obtained by microwave assisted self-combustion. Therefore, it was demonstrated that, with these catalysts, the CO2 sorption on CaO modifies the balance of the water gas-shift reaction. Consequently, steam reforming of CH4 is optimized, producing pure H2, complete conversion of methane and negligible concentration of CO2 and CO during the time of capture even at low temperature (650 °C). This validates the concept of the sorption of CO2 together with methane steam reforming

Aspectos constitucionais da anulação de decisão definitiva da administração pública federal no processo tributário

Cet article traite de la possibilité de proposer le Trésor à la justice pour annuler une décision administrative définitive sur les questions fiscales. Il s'agit d'un sujet qui s'oppose au principe de la vérité matérielle - qui doit prévaloir en cas d'impôt - avec une certitude morale représentée par la chose jugée administrative. Commence par le processus administratif d'impôt comme une garantie constitutionnelle du contribuable, insérée dans le panorama d une compétence adoptée dans la législation brésilienne en tant que pilier de l'Etat de droit démocratique. Met l'accent sur la position du Trésor avant l'autorité de la chose jugée administrative, ce qui démontre la fragilité de La décision finale sur les questions fiscales. Décrit les effets de la révision (ou de l'annulation) dês actes administratifs, en particulier la libération de l'impôt et de la décision administrative qui vise à le confirmer. Enfin, nous discuterons de la composition et la légitimité du contentieux administratif, en conclusion, avec le soutien de la prévalence d'un fait important dans le cãs d'impôt, est non seulement possible, mais le Trésor devrait examiner leurs propres actions si nécessaire

Ambiente institucional e desempenho diferenciado na agropecuária norte-rio-grandense: quais as relações?

This thesis aims to identify how civil servants perceive changes made inthe carrying out of their work after their taking part in the Course forTechnicians in Public Management of the Government of Rio Grande do NorteState. As for the methodological procedures, an exploratory-descriptivequantitative research has been carried out through structured questionnaires appliedto 118 civil servants from the first groups of the Course for Technicians, thusshowing a margin of error of 4.18% to 95% of confidence, according to theprocedures of finite sampling. The table processing and analysis rested uponthe Statistical Package for the Social Sciences SPSS and was carried outthrough univariate, bivariate and multivariate techniques with emphasis on thetechnique called Factor Analysis. It was possible to identify that the level ofsatisfaction of the students was high and there was a clear perception by themthat the course assisted to changes in their work. Through Factor Analysis itwas verified that the factors that may be related to changes in the work of thecivil servants are "Contribution to Society", "Efficiency andEfficacy in the Work Environment", "Applicability of Contents"and "Capacitating for Leadership". The conclusion of the studyindicates that the factors obtained are directly related to the basis of thenew public management by means of guidance toward efficiency and efficacy in aperspective of leadership, the contents of the course being thus made into newattitudes toward work which end up yielding better results for society

Foraminíferos como ferramenta de estudo na geologia ambiental do estuário do Rio Potengi e da plataforma interna, RN, Brasil

The Potengi River estuary has been affected by various anthropogenic factors over the years, as periodic dredging, industrial and domestic waste, traffic and other factors, causing various environmental disasters, including the notorious ecological accident in July 2007, which covered the municipalities of São Gonçalo do Amarante, Macaíba and Natal. Foraminifera serve as viable study tools in these environments; they are able to identify ecologically stressed environments, pointing out hydrographic changes and depositional environments in estuaries. The necessity to check the differences in environmental gradients in places anthropically impacted in Potengi River and adjacent inner shelf through species of foraminifera, and, the responses of these organisms to physical, chemical and geological factors is to provide baseline in the diagnosis of environments. The results show the dominance of opportunistic Ammonia tepida, Bolivina striatula, Quinqueloculina patagonica and Q. miletti especially in regions close to shrimp farms and Baldo Channel sewage in fine grain environments; and Q. lamarckiana indicates penetration of the saline waters in Potengi River. The occurrence of low-salinity tolerant foraminiferal species typical of mangrove environments as Trochammina inflata and T. squamata in Potengi River Channel suggest they probably could have been transported from mangrove area near the Potengi river mouth to the inner shelf regions. These findings suggest Potengi River is able to export mixohaline and mangrove organisms to inner shelf. Two distinct environments were observed, the outermost area is more influenced by marine influence and the innermost area is less influenced. Calcareous and agglutinated species dominate Potengi River, while mouth and inner shelf areas are dominated by calcareous, agglutinated and porcelaneous species, which are typical of highly saline and hydrodynamic environments and the contributive factors that controls foraminiferal distribution were balance of marine and freshwater currents, grain size, availability of CaCO3 and organic matter.

Foraminíferos como ferramenta de estudo na geologia ambiental do estuário do Rio Potengi e da plataforma interna, RN, Brasil

The Potengi River estuary has been affected by various anthropogenic factors over the years, as periodic dredging, industrial and domestic waste, traffic and other factors, causing various environmental disasters, including the notorious ecological accident in July 2007, which covered the municipalities of São Gonçalo do Amarante, Macaíba and Natal. Foraminifera serve as viable study tools in these environments; they are able to identify ecologically stressed environments, pointing out hydrographic changes and depositional environments in estuaries. The necessity to check the differences in environmental gradients in places anthropically impacted in Potengi River and adjacent inner shelf through species of foraminifera, and, the responses of these organisms to physical, chemical and geological factors is to provide baseline in the diagnosis of environments. The results show the dominance of opportunistic Ammonia tepida, Bolivina striatula, Quinqueloculina patagonica and Q. miletti especially in regions close to shrimp farms and Baldo Channel sewage in fine grain environments; and Q. lamarckiana indicates penetration of the saline waters in Potengi River. The occurrence of low-salinity tolerant foraminiferal species typical of mangrove environments as Trochammina inflata and T. squamata in Potengi River Channel suggest they probably could have been transported from mangrove area near the Potengi river mouth to the inner shelf regions. These findings suggest Potengi River is able to export mixohaline and mangrove organisms to inner shelf. Two distinct environments were observed, the outermost area is more influenced by marine influence and the innermost area is less influenced. Calcareous and agglutinated species dominate Potengi River, while mouth and inner shelf areas are dominated by calcareous, agglutinated and porcelaneous species, which are typical of highly saline and hydrodynamic environments and the contributive factors that controls foraminiferal distribution were balance of marine and freshwater currents, grain size, availability of CaCO3 and organic matter.

A importância da Arquitetura da Informação no planejamento de ambientes digitais inclusivos

SANTOS, Raimunda Fernanda dos; SILVA, Eliane Ferreira da. A importância da Arquitetura da Informação no planejamento de ambientes digitais inclusivos.In: SEMINÁRIO DE PESQUISA DO CENTRO DE CIÊNCIAS SOCIAIS APLICADAS,17.,2012,Natal/RN. Anais... Natal/RN: Centro de Ciências Sociais Aplicadas, 2012. Trabalho oral.

Treinamento e desenvolvimento de pessoas e a nova gestão pública : o caso do Projeto Formação de Tecnólogos em Gestão Pública do Governo do Rio Grande do Norte

This thesis aims to identify how civil servants perceive changes made inthe carrying out of their work after their taking part in the Course forTechnicians in Public Management of the Government of Rio Grande do NorteState. As for the methodological procedures, an exploratory-descriptivequantitative research has been carried out through structured questionnaires appliedto 118 civil servants from the first groups of the Course for Technicians, thusshowing a margin of error of 4.18% to 95% of confidence, according to theprocedures of finite sampling. The table processing and analysis rested uponthe Statistical Package for the Social Sciences SPSS and was carried outthrough univariate, bivariate and multivariate techniques with emphasis on thetechnique called Factor Analysis. It was possible to identify that the level ofsatisfaction of the students was high and there was a clear perception by themthat the course assisted to changes in their work. Through Factor Analysis itwas verified that the factors that may be related to changes in the work of thecivil servants are "Contribution to Society", "Efficiency andEfficacy in the Work Environment", "Applicability of Contents"and "Capacitating for Leadership". The conclusion of the studyindicates that the factors obtained are directly related to the basis of thenew public management by means of guidance toward efficiency and efficacy in aperspective of leadership, the contents of the course being thus made into newattitudes toward work which end up yielding better results for society