65 resultados para IMI, método de actualização, taxas, coeficientes técnicos, benefícios fiscais, valor patrimonial tributário.


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No hemisfério norte, o censo de aves é fundamental para gerar informações que auxiliam na compreensão de tendências populacionais. Tais censos, devido à marcada sazonalidade deste hemisfério, são realizados durante dois momentos distintos: na estação reprodutiva (aves residentes) e no inverno (quando as aves migratórias deixam determinadas regiões). Na região neotropical, porém, dependendo da localidade, as aves podem se reproduzir durante qualquer ou vários períodos do ano; podem ou não migrar, e aquelas que o fazem podem apresentar um padrão assincrônico. Em contraste com o hemisfério norte, tendências populacionais são desconhecidas, bem como o impacto das taxas rápidas de urbanização e desmatamento, que também são pouco monitoradas. Para melhor entender padrões temporais de riqueza e abundância de aves, e avaliar como um censo similar pode ser implementado na América tropical, foram utilizados pontos de escuta ao longo de 12 meses em uma localidade no Estado de São Paulo, sudeste do Brasil. Os censos ocorreram duas vezes por dia (manhãs/tardes) em uma floresta semidecidual ao longo de transecções com 10 pontos (20 pontos por dia) distantes 200 m entre si e com raio de detecção limitado em 100 m. Ambas as riquezas e abundâncias de aves foram maiores durante as manhãs, mas as curvas de acumulação sugerem que os censos vespertinos com maior esforço amostral podem fornecer resultados similares aos censos matutinos. Riqueza e abundância das aves não variam de acordo com estações (i.e., sem padrão aparente entre reprodução e migração), enquanto espécies exclusivas foram encontradas todos os meses e relativamente poucas espécies (20%) foram registradas em todos os meses do ano. Durante este ano, 84% de todas as aves florestais da área estudada foram registradas. Sugerimos que a metodologia de pontos de escuta pode ser utilizada à semelhança dos censos do hemisfério norte. Recomendamos ainda que o esforço amostral em transecções deva incluir ao menos 20 pontos, e que o início da contagem das aves deva ser sazonal, utilizando o período de migração das espécies austrais (e os seis meses seguintes) para coordenar pontos de escuta. Por último, sugerimos que os censos no Brasil e até mesmo na América Latina podem ajudar no entendimento de tendências populacionais, mas também demandam maior esforço do que o observado em latitudes temperadas, devido à maior riqueza de espécies e diferenças nas dinâmicas de reprodução e migração. Por meio do uso de censos de aves coordenados poderá ser desenvolvida uma técnica para os trópicos que irá gerar informações que permitam acompanhar tendências populacionais, com benefícios para a conservação das aves, similarmente aos censos realizados em países do hemisfério norte.

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Pós-graduação em Saúde Coletiva - FMB

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Pós-graduação em Engenharia Civil e Ambiental - FEB

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Currently one of the great concerns of the aeronautical industry is in relation to the security and integrity of the aircraft and its equipments / components when under critical flight maneuvers such as during landing / takeoff and emergency maneuvers. The engineers, technicians and scientists are constantly developing new techniques and theories to reduce the design time and testing, ir order to minimize costs. More and more the Finite Element Method is used in the structural analysis of a project as well as theories based on experimental results. This work aimed to estimate the critical load to failure for tensile, compression and buckling of the Tie-Rod, a fixture aircraft widely used on commercial aircrafts. The analysis was performed by finite element method with the assistance of software and by analytical calculations. The results showed that the Finite Element Method provides relative accuracy and convenience in the calculations, indicating critical load values slightly lower than those found analytically for tension and compression. For buckling, the Finite Element Method indicates a critical load very similar to that found analytically following empirical theories, while Euler's theory results in a slightly higher value. The highest risk is to fail by buckling, but the geometric irregularity of Tie-Rod pieces makes difficult the calculations, therefore a practical test must be done before validation of the results

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Currently, due to the highly competitive search among industries are becoming more tools for managing product that provides higher availability and therefore profitability. Maintenance as a strategic sector and of fundamental importance in business, it seeks to maximize availability and available resources, minimizing costs and waste, which directly impacts the company's results. The present work has as main objective the review of contracts for maintenance services for companies contracted by a chemical company in the Paraíba Valley, since most of its maintenance services are outsourced, and raise these contracts which are more critical and higher risk to the company's success, thus creating a tool for decision-making by maintenance managers in the act of seeking renewals or new contracts to provide services. As a result after drawing up a standard procedure for contracting of services and a better structuring of the same, we developed a method for the calculation of the criticality of the contracts and based on these calculations, charts were prepared which showed that the current scenario of maintenance contracts the company studied. Thus it is possible to evaluate the contracts which are most critical to the success or failure of the company studied, and also pave the way for further studies on how this criticality of a contract can affect the relationship, the contractor x contracted

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Given the large potential impact that the construction industry has on the environment and the need to reduce environmental degradation , environmental certifications are important tools of environmental management. This work deals with the environmental certifications of sustainable buildings LEED and AQUA . This project employed the method of exploratory research to identify the requirements that impose the greatest difficulties in the implementation of LEED and AQUA , surveying the reasons for the choice of certification to be deployed and to analyzing the main benefits perceived by certified organizations. Concepts related to the topic were obtained from the literature, leading to the development of a questionnaire that was applied in organizations that have gone through the above certifications . From the analysis of questionnaires, it was possible to highlight that the main reasons for the adoption of an environmental certificate in the construction industry are linked to economic issues such as greater market recognition and appreciation of the project and what is still needed to invest in environmental awareness industry and the whole society

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Radiotherapy in veterinary practice is already known and widely distributed in large specialized centers of developed countries. In early 2000, there were about 30 radiotherapy equipment specifically designed for the veterinary clinic in the United States. In Brazil, the veterinary radiotherapy is still confined to research in universities, where most of the procedures is radiation therapy performed with superficial x-ray machines, with a voltage between 50 and 150 kVp, focus-distance surface (DFS) between 20,0cm and 40,0cm. As that occurs in human medicine, new research strengthens the development and prospects for the use of radiotherapy as a safe option for treating cancer in animals. This paper presents a methodology for calculating the exposure time for superficial radiotherapy procedures in veterinary medicine for small animals (dogs and cats). The dosimetric parameters of X-rays are determined using a spreadsheet tool for Microsoft Office Excel, developed in this paper for a device Dermopan 2, Veterinary Hospital of UNESP in Araçatuba. Using the worksheet helps the veterinarian to determine the time of exposure to radiation determined for each clinical case, optimize the workflow for professionals in veterinary radiotherapy procedures, which often lack the medical physics in team and at the time of radiotherapy. The correct use of spreadsheet decreases the chances of errors in dose rates of radiation, providing a higher quality of care

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TFor companies to remain competitive should seek investment in the project management through new tools. The method Critical Chain has been considered an innovative way to manage projects, to promote change and give great results. However, there are still some questions to be answered and there are few papers reporting on the implementation of CCPM method in real environment of multiple projects. This work analyze the deployment process of Critical Chain at a company in the technology sector, in order to check the risk factors, advantages and difficulties in that process. Showing not only the likely benefits, but also the possible difficulties, mainly cultural and behavioral, inherent in all business transformation processes in order to support the implementation of all theoretical architecture for corporate reality

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Pós-graduação em Zootecnia - FCAV

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This work has as main theme optimize the method of determination of fatty acids such as methyl octanoate, methyl palmitate, methyl stearate, methyl oleate, methyl linoleate and methyl linolenate in blood plasma samples from mice. The method proved to be very suitable for the analysis, in which we obtained the following linear coefficients: 0.9992, 0.9989, 0.9996, 0.9995, 0.9999 for methyl linoleate acid, methyl oleate, methyl palmitate, methyl stearate and methyl octanoate, respectively. Esterification of the samples gave good reading of chromatograms of samples without interfering peaks. The results obtained were as expected from the diet of mices

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The Micro and Small Enterprises are in a special group of companies it given potential for development, employability, and integration into society. Although in Brazil they have high mortality rates, resulted to creation of the Statute of Micro and Small Enterprise in order to encourage it through tax benefits and advantages in public procurement processes. However, the other side of the debate, the public procurement process is the moment when the Public Sector relates to the Private Sector to materialize works, services and shopping. These procurement processes have itself weaknesses, such as excessive bureaucracy, delays and corruption, leading us to inquire: is a good idea promotes the development of micro and small enterprises through weaknesses procurement process? This discussion using theoretical framework, and an analysis of two case studies where the winners of procurement were two enterprises benefited from the Statute of Micro and Small Enterprises

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Pós-graduação em Física - FEG

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The use of pesticides to manage pest problems in agriculture has become a common practice around the world. Pesticides consist in chemical substances or biological agents that act preventing, destroying, repelling or mitigating the damage caused by pests in agriculture. In order to a successful treatment, the correct dosage of pesticide has to be applied for each kind of culture. In this context, this project aims to quantify the levels of the active ingredients Imidacloprid and Chlorpyrifos present in formulated technical products and compare with the reported in the ir commercial leaflets. The analyzes were performed by Ultra Performance Liquid Chromatography coupled to a photodiode array detector (CLUE-DAD). The identification of Imidacloprid and Chlorpyrifos in the samples was realized by comparison of the time of retention and UV spectre of those substances with the commercials patterns, resulting in a excellent method specificity of the method. In the scope of determination of active ingredients in formulated products, the method developed showed good sensitivity in the applied conditions, with suitables limits of detection (4,2.10-² mg L-¹ for Imidacloprid and 1,1.10-¹ mg L-¹ to Chlorpyrifos) and quantitation (1,4.10-¹ mg L-¹ and Imidacloprid 3,6.10-¹ mg L-¹ to Chlorpyrifos) for the concentrations found in matrices analyzed. Furthermore, good results were obtained to the method accuracy with coeficiente of variance values in the range of 0,6 to 0,7% for repeatability (intra-day) and 0,4 to 0,58% for intermediate precision (inter- day). The accuracy of the method was determined by recovery tests, the values were comprised in the range of 98 102%. According to the recommendations of the Associação Brasileira de Normas Técnicas, these values show good accuracy of the method. The concentrations obtained in the quantification of the active ingredients in formulated products showed values within permited by ABNT, 60.1% (w/v) ± 0.6%...