179 resultados para MUNICIPAL TAXES


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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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This paper features a research of the partnerships/agreements between the municipal public services and the private sphere to the offer of vacancies in Early Education, in the large counties of São Paulo. The study allowed us to identify different arrangements between the municipal public service and private institutions, which 30 of the 54 large counties of São Paulo turn to the services from partnerships as a mean to attend the local demand, including the institutions with lucrative purposes, being different of the traditional forms of partnerships instituted in Early Education. The text is based on the literature analysis about the theme and the information collected during the research from phone calls to municipal administrators, municipal official sites and government sites.

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Pós-graduação em Educação - FFC

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Pós-graduação em Ciências Odontológicas - FOAR

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It has become evident that policies aimed at mitigating the growing water resources and water use conflicts in Brazil are crucial. The municipality of Extrema in Minas Gerais state in Brazil pioneered the first Brazilian municipal PES initiative (Conservador das Aguas program), based on the relationship between forests and the benefits they provide. This study aimed to assess soil loss in the Posses sub-basin, where the Conservador das Aguas program began. Additionally, we aimed to determine the potential that this PES initiative has for soil conservation, as well as to minimize the soil losses as a function of forest area size and location in order to propose a technical approach for implementing PES. In this sense, considering the prescribed conservation practices, land use situation, and soil cover in the Posses sub-basin, we analyzed the effectiveness of the Conservador das Aguas program before and after implementation in relation to reduced soil loss under 36 different land use and soil cover scenarios. We used a geographic information system (GIS) for spatializing and producing different information plans and the Revised Universal Soil Loss Equation (RUSLE) for estimating soil loss. As a result, we found that minimization of soil loss may be obtained by adopting pasture conservation practices. Additionally the expected average soil loss in the Posses sub-basin under conditions of land use and soil cover, before and after implementing the water conservation program was 30.63 and 7.06 Mg ha(-1) year(-1), respectively. (C) 2014 Elsevier B.V. All rights reserved.

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

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The effects of municipal-treated wastewater on growth and gas exchange characteristics were studied in eucalyptus plants cultivated in a greenhouse under continuous sub irrigation with 70 % Long Ashton solution as a control, 100 % treated wastewater, and treated wastewater diluted 50 % with tap water. Irrigation with wastewater resulted in a reduction of total dry matter per plant and the shoot-to-root ratio and increased specific leaf mass, irrespective of the dilution. The gas exchange characteristics were adversely affected by the irrigation with wastewater, with photosynthetic rates been negatively affected. Total chlorophyll and carotenoids content were reduced in plants grown under treated wastewater. The results demonstrated that when the eucalyptus plants were grown under treated wastewater as the only source of mineral nutrients they were able to produce nearly 50 % of the dry matter produced by the plants grown under appropriate mineral nutrient supply, irrespective of the dilution. Therefore, the contribution of mineral nutrients and organic matter from the treated wastewater used as agricultural irrigation will be significant in lower the fertilizer rates without reducing dry matter production per plant.

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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The influence of bovine rumen fluid inoculum during anaerobic treatment of the organic fraction of municipal solid waste (MSW) was studied in this work. The parameters adopted for evaluation were the biostabilization constant of total volatile solids (TVs) and the biostabilization time of the chemical oxygen demand (COD) applied to the reactors. The work was realized in four anaerobic batch reactors of 20 1 capacity each, during a period of 365 days. The proportions between MSW/inoculum loaded in the reactors were Reactor A (100%/0%), Reactor B (95%/5%), Reactor C (90%/10%) and Reactor D (85%/15%). The necessary time for biostabilization of half of the applied COD was 459, 347, 302 and 234 days and the average of methane concentration in the biogas produced was 3.6%, 13.0%, 25.0% and 42.6% for Reactors A, B, C and D, respectively. The data obtained affirm that the inoculum used substantially improved the performance of the process. (C) 2004 Elsevier Ltd. All rights reserved.

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A city is a place, is a housing, is the birthing place of economics. A city is made of routes, is made of people, by people and must also be structured for people. However, with the consolidation of a neoliberal economic system where ownership and economic generation prevail over the citizen's rights and the needs of those who have less, the city becomes a space of buying, exchange and increasingly commercial. The city of São Paulo is part of this context and is the result of the transformation process driven by real estate speculation, and the presented study area, the surroundings of the Municipal Market of São Paulo, is a new area in transformation. This work has the goal to bring a historical perspective and current status of the locality, with their revitalization projects, landscape changes and changes in housing, audience and resident citizens

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A Política Educacional de Inclusão constituiu-se no objeto de investigação, tendo como recorte histórico os marcos legais e as ações desencadeadas pelo poder público, que visavam garantir aos portadores de necessidades especais o direito constitucional à educação, a partir dos anos 1990. A Constituição Federal de 1988 assevera o atendimento educacional especializado aos portadores de deficiência, preferencialmente na rede regular de ensino (art. 208, III) e, posteriormente, a LDBEN 9.394/96, por meio do art. 3o, inciso I e do art. 4 o inciso III e do CAPÍTULO V Da Educação Especial (com três artigos) ratificou e disciplinou os dispositivos constitucionais. Além desses documentos basilares, foram editadas outras medidas legais com o objetivo de disciplinar a questão, além de programas e ações propostas pela Secretaria de Educação Continuada, Alfabetização, Diversidade e Inclusão (SECADI), que substituiu, a partir de 2004, a Secretaria de Educação Especial (SEESP). Os sistemas de ensino, em âmbito estadual e municipal, também procuraram disciplinar a questão da inclusão na rede regular de ensino dos portadores de necessidades educacionais especiais. Partindo dessa constatação inicial, uma questão passou a nortear o trabalho: quais as medidas, ações e programas desencadeados pelo poder público municipal para o cumprimento dos preceitos expressos na CF/88, na LDBEN 9.394/96 e na legislação correlata? O objetivo geral desta pesquisa foi analisar as atuais políticas públicas de inclusão dos alunos com necessidades especiais na rede regular de ensino, verificando junto ao sistema municipal de educação de Rio Claro/SP quais medidas, ações e programas que foram desencadeados a partir da década de 1990. Tratou-se de uma pesquisa de cunho qualitativo, realizada por meio de revisão bibliográfica, análise documental e entrevista semiestruturada... (Resumo completo, clicar acesso eletrônico abaixo)

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In Brazil, rates of urban solid waste generation increase proportionally more than the annual growing of the population. The government, from its federal authority to the municipal spheres, faces increasing challenges for Urban and Environmental management regarding to solid waste in general and, in particular, municipal solid waste. Financial problems added to public health problems that worsen with the serious environmental impacts generated every year. In August 2010 Brazil the PNRS (National Policy on Solid Waste) was approved and sanctioned in which represented a true watershed in the country as a legal framework extremely ambitious and visionary. This work presents the successes and challenges that the municipality of Sorocaba/SP is facing after more than three years of PNRS sanctioned to conduct an Urban and Environmental management suited to the new legal bases towards the subject of solid waste. The results show a large gap between the content proposed by the law and the technical, financial and temporal reality to practical implementation by the municipal government. New legislation and federal incentives, consortiums among the cities, flexible deadlines and environmental education at all levels are certainly some proposals to catalyze processes that aim to solve and overcome the challenges of solid waste