An emergy-based evaluation of a reverse logistics network for steel recycling

Efficient implementation of recycling networks requires appropriate logistical structures for managing the reverse flow of materials from users to producers. The steel sheet distributor studied had established a protocol for scrap recovery with the steel plant and its customers. The company invested in producing containers, hiring a specialized labor force and in purchasing trucks for container transportation to implement the logistics network for recycling. That network interconnected the company with two kinds of customers: the ones returning scrap and the ones who preferred to continue business-as-usual. The logistical network was analyzed using emergy synthesis, and the data obtained were used to evaluate and compare the system's environmental costs and benefits from the perspective of the distributor and the steel plant operator. The use of emergy ternary diagrams provided a way to assess recycle strategies to compare the relative economic and environmental benefits of the logistical network implemented. The minimum quantity of scrap that the distributor must recover to improve environmental benefits was determined allowing decision on whether it is worth keeping the system running. The new assessment method proposed also may help policy-makers to create strategies to reward or incentive users of reverse logistics, and help to establish regulations, by decreasing taxes or stimulating innovation, for effectively implement the National Policy on Solid Waste. (C) 2013 Elsevier Ltd. All rights reserved.

As fronteiras: retomando a palavra e libertando significados. Quem sou eu? As mulheres e as identidades redescobertas

From one dimension of culture, the word boundary breaks away from the idea of territorial boundary defined a priori as something fixed to the delineation of boundaries. Released this commitment, it can be thought of in other dimensions: as of transition moments of identity experienced by individuals, for women, compared to established norms. Questioning the determinant and connected speech processes of change, they left the banks in which they lived and sought recognition of self, identity and new choices have taken up other possibilities for being, social inclusion, coupled with the guarantee of their rights. Recognizing the existence of this movement, I propose a look at border on the inclusion of women as widows in order to observe the multiple identities of their female protagonists. This reflection aims to take account of social fraying beyond the limits and directions in taxes and if the widow, to expand the boundaries of its meaning and consider the possibility of hybrid subjects, differentiated, and therefore mobile and moving all the time an ongoing performance of operations, as well as contemporary studies have shown about gender relations that take into account the distinctions of race, class, ethnicity, and especially for generations.

A marginalizacao que a privatizacao promove

When people are put aside in the society we have what is called as social marginalization. However there is a wider or even severe marginalization, i. e., the state marginalization, which is the difficulty of the citizen to recognize himself in the state. What is intended here is to identify the main features of such marginalization, its effects upon the state itself and the possible means to overcome it. In order to fulfill this aim it is taken what it is considered to be a meaningfull manifestation of the state marginalization, that is the privatization of public services. These services are usually free but it does not mean that they cost nothing because they are granted by the payment of taxes and so can be at the disposal of everyone. When these services are dealt by the private initiative then a barrier is build and many can only continue to have what should be their right if they pay more than they already do with the taxes. As an example of it we have the privatization of many highways in the state of São Paulo. A certain comunity reacted towards it but all the questions were dismissed AURORA ano V número 9 - DEZEMBRO DE 2011 ISSN: 1982-8004 http://www2.marilia.unesp.br/revistas/índex.php/aurora/. 166 by the authorities as something impossible to solve. The contradictions between the private and the public interests were solved by the legal formality but they show themselves to be expression of arbitrariness and indetermination. One comes to the conclusion that the privatization is the identification of the State with the bourgeois and civil society that turns the public thing into a private thing. Despite of all this and also because of all this the recovered knowledge about the meaning of the State and the exposition of this new marginalization may promote an ongoing striving towards a necessary mobilizing process.

Tributação do comércio eletrônico e integração regional

Pós-graduação em Direito - FCHS

Características morfogenéticas, perdas de nitrogênio por volatilização, reservas orgânicas e sistema radicular do capim-Tanzânia fertilizado com doses de nitrogênio

O objetivo do trabalho foi estudar as características morfogenéticas e estruturais do capim-Tanzânia, a produção de forragem, as perdas de nitrogênio (N) por volatilização, reservas orgânicas e a avaliação do sistema radicular sob doses de nitrogênio sob pastejo. O experimento foi instalado na área Fazenda Experimental de Iguatemi da Universidade Estadual de Maringá, no período de março de 2007 a março de 2008. O delineamento experimental utilizado foi de blocos completos ao acaso, com parcelas subdivididas com quatro repetições. Nas parcelas, encontravam-se as doses de N (0, 150, 300 e 450 kg ha-1 de N) e, nas sub-parcelas, as estações do ano. As perdas de N por volatilização foram quantificadas depois da adubação N (1, 2, 3, 6, 9, 12 e 15 dias). As amostragens das raízes foram realizadas nas profundidades de 0-10, 10-20 e 20-40 cm. A aplicação do fertilizante N na pastagem foi parcelada em três aplicações. A produção de massa seca total e de lâmina foliar de forragem respondeu linearmente até 282 kg ha-1 de N na estação do verão. A adubação nitrogenada exerce efeito positivo nas taxas de alongamento e aparecimento foliar, e no número de folhas vivas em plantas de capim-Tanzânia nas estações da primavera e verão. Elevadas adubações nitrogenadas associada a intervalos menores de pastejo promovem uma maior porcentagem de lâmina foliar; no manejo de pastos de capim-Tanzânia sob lotação rotacionada com altura de 70 cm na entrada dos animais para o pastejo e saída com 30 cm de altura do resíduo. A interação entre o nível de adubação e o período depois da aplicação de uréia foi significativa para a variável volatilização acumulada de N-NH3. A aplicação da uréia acarreta perdas percentuais mais elevadas de N nos três primeiros dias após a aplicação. A perda média acumulada de N-NH3 no período para as três estações do ano... (Resumo completo, clicar acesso eletrônico abaixo)

O uso da Lei Rouanet como ferramenta produtiva em um plano de comunicação

The Rouanet law is a tax incentive law that allows companies to invest up to 4% of their taxes - based on actual profit - in sponsoring cultural projects previously approved by the Ministry of Culture. By sponsoring these projects, companies can have their name attached to them and, consequently, strengthening their brand and increase its visibility in the market. Whereas this project is aligned to the company vision, its image will be strengthened and the sales will increase. Large companies use the Rouanet Law to sponsor cultural events and have very strong names in the Brazilian market, perhaps worldwide. Examples: Petrobras, Banco do Brasil, Banco Bradesco, BNDES, Usiminas, Vale, among others. The Public Relations professional, who’s responsible for internal and external communication of a company, can use it as a differential of his work, expanding the company's profits with minimum investments, aligning the company's vision to actual practices and using the sponsorship as an agent capable of strengthen its social responsibility and, due to that, to increase the trust of its target audience. This study will address the theoretical and practical aspects of the Rouanet Law and of the public relations professionals, beyond mentioning examples on the subject, with special attention to Petrobras, the largest sponsor of cultural projects in Brazil. The greatest problem of the Rouanet Law is the fact that its sponsored projects are mostly concentrated in the Southeast, specifically in the Rio - São Paulo region. The more popular the Act become, for most places it will spread and Brazil may, after some time, become a world reference in the Cultural point

Análise do processo de implementação do inovar-auto

In 2008 the United States had suffered from a financial crisis due to the real estate market, this movement affected other countries whose economy depends on the USA. Brazil suffered this crisis, but to avoid a greater turmoil in national territory the government launched some public policies to allow the market to keep working, that way allowing a cash flow more stable. One of these policies is called Inovar-Auto where automakers get benefits in form of taxes redution since some investiments are made in tecnology in Brazil made. This study does a qualitative reaserch to identify how companies are adapting to the Inovar-Auto, its dificulties and the real benefits trough colected data along these years

O equilíbrio econômico-financeiro dos contratos de concessão de rodovias federais e estaduais sob a égide da Lei 8.987/95

Pós-graduação em Direito - FCHS

A descentralização político-administrativa no Brasil: um estudo sobre a disputa entre os municípios de Caiuá e Marabá Paulista pela Decasa Açúcar e Álcool a partir das escalas geográficas de análise

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...

Fiscal policy contradiction: a perspective on Brazil and Mexico

The aim of this paper is to discuss the quality of fiscal policy in Brazil and Mexico and investigate whether fiscal policy influence is favorable to reduce the unemployment rate. Public spending, which has a positive effect on the level of employment when results in additional aggregate demand, may cause a negative effect on employment, if its financing depends on persistent high interest rates. Brazil and Mexico have engaged in a long effort to control public spending and to reduce the public deficit to zero. Does this policy bring a positive result to the economic activity no matter how actual public deficit has been financed? We select variables related to public budget as public sector borrowing requirements, taxes, public debt and others to form a data base. The fiscal institutional arrangement and the data allow us to evaluate the fiscal policy as a who leand to discuss the importance of credibility and reputation of the government.

Fundo Nacional do Idoso e as políticas de gestão do envelhecimento da população brasileira

Demographic census from the last decades of the twentieth century began to reveal a tendency concerning the increasing average age of the population. The Brazilian government began introducing ways to manage the effects and consequences of this trend, the most recent being the creation of the "Fundos do Idoso" (Funds for seniors) in the Federal, state and municipal spheres. That law allows transferring federal taxes from common citizens and companies to the funds. This article is specifically written as a critical examination of this governmental initiative towards the problem of an ageing population from the point of view as to how the law has been implemented. With the creation of the funds there will be the enlargement and improvement of services destined for seniors. However, the law mentioned above does not predict an active participation of the seniors in the management of this funds and policies that will come as result.

A preservação da empresa diante da tutela do consumidor superendividado

Pós-graduação em Direito - FCHS

As contribuições ao PIS e a COFINS e a aplicabilidade do princípio constitucional da não cumulatividade

Pós-graduação em Direito - FCHS

Diretrizes para o uso da gestão de design a partir de um diagnóstico setorial das microrregiões de Araçatuba e Birigui do Estado de São Paulo

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Representação da odontologia junto a agência nacional de saúde suplementar - ANS

The sector of health insurance is the entrance of 42 millions Brazilian people for health services. Passed a lot of years until regulations appears. The objective of this article was made an analysis of dental institutions participation at the national agency of health insurance – ANS, response for regulation and investigation in Brazil. Through an documental analysis of texts described in meeting registration of ANS, from 1998 to 2006, was made an identification of dental citations, try to describe a standard of dental representation in the meetings. The dentistry was present in 135 citations, the dentistry representatives institutional made 77 citations (57%), 19 was about dentistry proceeds and 7 of those was to ask resolutions; others 35 citations was about manager and standard of services offer by insurance companies, 5 was ask resolutions; others 3 asks was about taxes and fees, and 10 others was about relationship between companies and employs. The results show that dentistry has a good presence by their institutional representatives in ANS meetings.