179 resultados para MUNICIPAL TAXES


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Due to the large economic development associated with the growing consumerist lifestyle of our capitalist society, the problem of uncontrolled solid waste generation worsens, which one is considered to be one of the main responsible factors for environmental degradation. As a case study and in order to solve the problem of large generation of municipal solid waste, this work aims to study the “plano diretor” of Rio Claro city, São Paulo. The “plano diretor” is a municipal law that provides guidelines for the administration of the city, which include guidelines for the management of solid waste generated in the city. The guidelines required in order to write the “plano diretor” are provided by the national law “estatuto da cidade”, providing information for the planning and development of the cities, as well as the management of the urban environment. However, only the “estatuto da cidade” does not provide enough instructions for creating management plans in order to solve the many problems from the urban environment. Thus, studies have been done about urban and environmental management, to understand how municipal management plans should be structured. As a form of seeking information that can complement the “plano diretor” to the creation of policies for managing solid waste of the city, the “Política Nacional de Resíduos Sólidos”(PNRS) emerges in 2010 as a document which provides principles, objectives and guidelines to create plans for Solid Waste Management at the national, state, regional and municipal levels. Therefore, it was possible to make a joint analysis of the “plano diretor” of Rio Claro with the PNRS to identify what is already done within the municipality about the solid waste management, and identify which aspects are most significant in the municipal solid waste management that the national policy provides. Yet studies have been done on the current municipal solid waste management...

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This work focuses on analyzing the organization of the Workers Cooperative Recyclable Products of Presidente Prudente (COOPERLIX) and selective collection of municipal service. Aiming to analyze the issue of solid waste and the work of collectors of recyclable materials in an organized Economic Development Outreach (ESS). Throughout the work was carried out theoretical approaches on the issue of solid waste, the precarious work of scavengers, some laws, among others, were conducted several field studies over the years 2011 and 2012 in COOPERLIX, with the realization meetings and debates on various subjects; tools were also used Geographic Information Systems mainly in the production of selective collection of municipal map, now at 100% of the urban area of Presidente Prudente. Finally, we carried out a comprehensive analysis of the situation of the productive and financial COOPERLIX during those two years, checking their capability and weaknesses

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The present research aims to identify conceptions that teachers and students of the early years have in relation to the disciplines of history and geography. The site chosen for the survey was a municipal school in the city of Lençóis Paulista, in São Paulo. The work's theme was chosen after observing a minimization of the teaching of the contents of the above-mentioned disciplines at the expense of mathematical content and mother tongue. In addition, there were difficulties arising from the standardization of education , such as teaching network uses material apostilled . The survey data , together with literature review was conducted with students and teachers in the early years who participated in a semistructured interview . Authors like Callai (1999 and 2005), Cavalcanti (2005 and 1998) and Burke (1992) theoretically supports the research . They have in common a new conception of education that values the small deeds that result in major events. The student, in this view, plays an important role as a subject of social transformation. The research has favored both the analysis of the conceptions of teachers and students, assisting in reflection on teaching practices, but also led to reflect on the training of teachers. The research shows us that the type of material used and the practice adopted may impair the access of students to the language of nature and society

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Pós-graduação em Educação - IBRC

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Pós-graduação em Educação Escolar - FCLAR

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It was investigated how the conceptions of PT for the educational area defended in national meetings of the party have configured as policies in the City Hall of São Paulo during 1989-1992. It was made an analysis of official documents and measures adopted by the Municipal Education Secretariat. Then, it could be concluded that the priorities of implementation of the PT proposal entitled popular public school were based on four categories: Democratization of Management; New Quality of Teaching; Movement of Adult and Youth Literacy (MOVA) and Democratization Access.

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Pós-graduação em Saúde Coletiva - FMB

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Pós-graduação em Educação - FCT

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O trabalho escolar pode ser concebido como o resultado de complexas relações entre as prescrições legais, os diversos atores e as condições materiais da realidade objetiva de determinada escola, apresentando diferentes dimensões que condicionam seu desenvolvimento, envolvendo aspectos de natureza organizacionalestrutural e de natureza político-ideológica. O presente trabalho é resultado do curso de extensão realizado com professoras de ciências naturais de uma rede escolar pública municipal. Utilizando a abordagem de pesquisa qualitativa do tipo estudo de caso, objetivamos identificar os principais condicionantes que atuam sobre o trabalho docente e que são responsáveis pela baixa frequência de utilização de atividades experimentais. Os condicionantes identificados no estudo realizado se enquadraram em quatro fatores: relacionados à organização da escola e das aulas; ligados às condições estruturais e materiais; relacionados ao professor; e relacionados ao comportamento do aluno.

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This work has as main objetive to analyze fiscal/tax collection of municipalities after the political-administrative decentralization in Brazil and its new role in this scenario, bringing up the competition for Decasa Sugar and Alcohol between the municipalities of Caiuá and Maraba Paulista in the context of expansion sugarcane cultivation in the Presidente Prudente Geographic Micro Region. The analysis has considered the geographic scales, in order to highlight the power relations on local/regional territory, determined by the Agroenergy Policy Guidelines in Brazil (2006-2011). The two municipalities have from the point of view economic dynamics, irrelevence, proven through the São Paulo Index of Social Responsibility (IPRS), maximizing the importance of the constitutional transfers, such as Participation Fund of Municipalities (FPM). Given this situation, we analyze the four taxes raised by the experts as the most impactful for municipal tax collection before the presence of sugarcane activity: the Territorial Urban Property Tax (IPTU), the Tax on Services of any Nature (ISSQN), the Tax Vehicles owned Motor (IPVA) and the Operations tax on the Circulation of Goods and on Transport Services Rendered Interstate and Intermunicipal (ICMS). It was verified, that only the ISSQN can be seen as an indicator increase in fiscal/tax collection before the presence sugarcane activity...

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Pós-graduação em Ciências Ambientais - Sorocaba

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This article consists on an analysis of dissertations and thesis on Participatory Budget (PB) in post-graduation courses in Brazil (from the CAPES data bank), from 2000 to 2009. It also makes the evolution of works explicit, the institutions where they were carried out, and the area in which they were produced. Results show that the Participatory Budget has not been often evaluated, understood and explained in terms of its finance and budget technical dimension, in spite of there are two decades studies have been carried out regarding this method on budget management in Brazil. Finally, the importance of understanding aspects on PB must be taken into consideration when carrying out new studies.

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This paper sought to deepen, investigate and analyze the institutional and organizational obstacles of public policies for food security programs, in a period of change in municipal management. Our aim is besides de obstacles, to identify the efficacy and effectiveness of SAN social network, highlighting the National Program of School Food – PNAE. The analysis focuses the city of Araraquara and its food security program network in its relationship with the settlements, highlighting its cultural and productive particularities.