151 resultados para benefícios fiscais brasileiros
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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The evolution of Brazilian federalism (result of the influence and power of oligarchic elites, the different constitutional texts made and policies designed to collect taxes) shows one of the forms of how the Brazilian government uses the territory to effect the exercise of power. In the country, this use takes place by the imposition of rules that regulate and create tension among the entities, and mechanisms of distribution and redistribution of resources among federal agencies acquire great importance because they allow a bigger or lesser autonomy in public administration. The text aims to analyze the voluntary transfers of resources from the Federal Government to the municipalities. These Covenants act as a mechanism that can be configured in promoter of new selectivity and hierarchies between places. With the aim to understand the materialization of public resources in the territory, our analysis intends to identify how the Brazilian government makes use of constitutional mechanisms to enlarge and improve the urban infrastructure in the municipal scale.
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Anemia is a prevalent comorbidity and marker of a poorer prognosis in patients with heart failure (HF). Its clinical relevance, as well as its pathophysiology and the clinical management of these patients are important subjects in the specialized literature. In the present review, we describe the current concepts on the pathophysiology of anemia in HF, its diagnostic criteria, and the recommendations for iron supplementation. Also, we make a critical analysis of the major studies showing evidences on the benefits of this supplementation. The four main components of anemia are addressed: chronic disease, dilutional, renal and malabsorption. In patients with HF, the diagnostic criteria are the same as those used in the general population: serum ferritin levels lower than 30 mcg/L in patients without kidney diseases and lower than 100 mcg/L or serum ferritin levels between 100-299 mcg/L with transferring saturation lower than 20% in patients with chronic kidney diseases. Finally, the therapeutic possibilities for anemia in this specific patient population are discussed.
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This work aims to identify the main motivations and difficulties faced by Brazilian companies to obtain ISO 9001 certification. The key quality management practices that provide support to this certification and the relationship with other types of systems, such as ISO 14001 (Environmental Management) and OHSAS 18001 (Occupational Health and Safety Management System), were also investigated. A survey research was conducted with 191 companies. The main motivations for implementing ISO 9001 are the following: internal organization improvement, production efficiency increase, and brand reliability improvement. Employee resistance was the greatest challenge found during the implementation process. On the other hand, the main benefits identified were: quality processes improvement and increased employee awareness of quality. The results reveal that the most common quality programs and tools used are: 5S, brainstorming, and Ishikawa diagram, while the least common are SERVQUAL and QFD.
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Pós-graduação em Ciências Biológicas (Genética) - IBB
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Pós-graduação em Cirurgia Veterinária - FCAV
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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This article presents part of a larger study on the use of reference sources to perform bibliographical search by graduate students in Education. Data relating to the use of the scientific journals by these students are presented and discussed. Sixty Education graduate students, 28 Master degree and 32 Doctoral, answered an electronic questionnaire. The students indicated the types of articles usually read and the importance attributed to each one. For each of treated themes in the electronic questionnaire, data are initially presented and analyzed in the set of the 60 participants of the study and then compared between master and doctoral students. Were used the Chi-squared (?2) test, the Fisher exact test and the Spearman’s correlation coefficient. Research reports were more frequently pointed out but less valued in comparison to articles referring to critical review and theoretical essay. Methodological articles, appearing in fourth position according to reading frequency and importance attributed, are more valued by doctoral than master students. The students read these articles using different procedures. The possible reasons for the students valorizing the articles of critical review and theoretical essays are discussed. The present study intends to offer a contribution to understand the use of scientific information by students, describing some graduate students’ habits related to information seeking in scientific journals, and reading of the articles published.
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Recent years have seen a movement toward school inclusion of children with special educational needs. In Brazil, there is the formulation of laws guaranteeing rights for disabled people, giving you free access to regular classroom complemented by specialized educational services. In the case of students with deafness, the Federal Decree No. 5626 of 2005, recommends that schools offer the Brazilian sign language as language support, and should take into classrooms, an interpreter. In this study we conducted a mapping of the educational situation of students with hearing loss of 35 municipalities. There was a mode of education in which deaf students are enrolled, and also the municipalities have organized the specialized educational services for such students. Data were collected through interviews with managers of 35 municipalities. The results showed that the vast majority of municipalities participating in the study opted for the enrollment of deaf students in regular class. Only a few municipalities managers reported the existence of classes and enrollment in special schools or even the existence of deaf students out of schools. It also found that all municipalities have organized the specialized educational services, like additional offering in the resource rooms. We conclude that despite the existing difficulties, the Brazilian municipalities are gradually adjusting to the prospect of inclusive education. Continuing education courses should be offered in order to prepare more teachers to work with diversity.
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The main objective of this article is to suggest a conceptual taxonomy of thegenerically called International Technical Cooperation (ITC) and Foreign Financial Aid (FFA) phenomena, which will have the pretension to ease their comprehension and their practical consequences for the Brazilian society and for the national State. Insofar, wheninduced by a dynamical structural change in the international society, some Brazilianfederated sectors, specially, municipalities, by the exercise of so-called paradiplomacy or federated diplomacy, are developing public management instruments to acquire resources through ITC and FFA experiences, without making a reflexive thought about their benefits and their consequences.