48 resultados para Distortionary taxes
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The implement of Specialized’s Dentistry Centers in Brazil is, on present-day, one of the prime faces of Oral Health Brazilian Political, of which is to amplify and to qualify the specialized’s dentistry services proffer. The aim of this study, done with indirect dates, was to analyze the implantation and geographical distribution of these Centers in Brazil and try to make a relationship between this information and social and oral health factors. The results obtained showed the presence of 339 Centers already implanted in Brazil, homogeneously allocated in 283 cities, by a total of 5.560 brazilian cities, presented in the five Greater Regions. The most of the Centers were presented in large load cities. The data showed Southeast, Central West and Northeast regions with the major percentage of cities carrying Specialized’s Dentistry Centers (7,6%; 6,5%; 6,1%, respectively), while North and South regions present the minor covering taxes (4,0% and 4,5%, respectively). Relation to population’s social and buccal needs, North and Northeast Regions have the most adverse conditions, on the contrary to South, Southeast and Central West Regions who show the best one. Although the finded results were not so expressive, reflecting the brazilian geographical and populational characteristics and the essential development of specialized dentistry services, this initiative presents a real progress over the reorganization of dentistry’s practice.
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Pós-graduação em Engenharia Civil - FEIS
Resumo:
This paper deals with the homologation process for obtaining carbon credits through the Clean Development Mechanism (CDM), that regulates the greenhouse gases reductions under the rules of the Kyoto Protocol. The CDM evaluates projects through a project cycle, which begins with the preparation of the Project Design Document (PDD) until the project certification to receive Certified Emission Reductions (CERs), popularly known as carbon credits. This study analyzed the implementation of the system Burner Recorder System for Low Flows of Biogas (QRBBV), developed by Marcelino Junior & Godoy (2009), in an eco-friendly wastewater treatment mini-plant (miniEETERA), built at the site of UNESP - Guaratinguetá SP. The QRBBV system is low cost and high reliability, developed to burn the methane generated at sites of low and variable production of biogas, which is not economically justified their energy recovery. Currently, almost all wastewater generated at the site of the campus is being treated by miniEETERA and, as a result, the biogas originated by this activity is being released into the atmosphere. Therefore, the project activity aims to capture and burn the biogas generated by miniEETERA, reducing the negative effects caused by the methane emissions into the atmosphere and, thus, claim to receive carbon credits. This work aimed to demonstrate the project applicability under CDM through the study and preparation of the PDD, as well as an analysis of the entire project cycle required for homologation. The result of the work obtained an estimate of only 20 CERs per year and proved to be economically unviable for approval through the CDM, since the spending with the approval process would not be compensated with the sale of CERs, mainly due the low carbon price in the world market. From an environmental standpoint, the project is perfectly... (Complete abstract click electronic access below)