1000 resultados para Incentivos fiscais - Amazonia
Resumo:
This survey aimed at describing the interactions of floral visitors and Davilla kunthii A. St.-Hil. as well as characteristics of its reproductive biology in Itacoatiara, state of Amazonas, Brazil. Tests of the breeding system were performed. The guild of visitors was described according to richness, abundance, relative frequency and constancy. The breeding system tests indicated that D. kunthii is self-compatible. The pollination system was characterized as generalist, with 39 visitor species, from three different orders. Bees were the main group of pollinators, thus some behavioural aspects were described. Th e period of highest foraging activity was between 7 and 10 am. Some species presented agonistic and monopolistic behaviour. Given the behaviour and destructive potential, the Curculionidae seem to have a greater impact as seed predators than pollinators.
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Absolute dating methods have been used in chronological studies of geological processes and sedimentary units of Quaternary age in Central Amazonia, Brazil. Although radiocarbon dating has been very useful in archaeological research and soil studies, the temporal interval of this method is inefficient in evaluating the sedimentation aspects and geological events from the beginning of the Quaternary in the Amazon basin. The use of crystal luminescence dating has been one of the most promising tool for determining the absolute dating of Quaternary deposits in the Amazonian region. Optically stimulated luminescence (OSL) dating, following the MAR and SAR protocols, in a tectonic-sedimentary study of Quaternary fluvial deposits in the confluence area of the Negro and Solimões rivers, indicated ages from 1.3 (Holocene) to about 67.4 kyears (Late Pleistocene) for these sediments. Low radioactive isotope concentrations were found about 2ppm for 235U and 238U; 5ppm for 232Th; and the 40K concentrations were almost zero. A comparison was made between MAR and SAR protocols taking into account the fluvial depositional process.
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Introdução: A regulamentação e a fiscalização têm sido os principais instrumentos do Estado para promover a melhoria da segurança e da saúde no trabalho (SST). Neste estudo, argumenta-se que a combinação desses instrumentos com o uso de incentivos governamentais pode ser mais eficaz para promover essa melhoria. A questão que direcionou este estudo foi: "Quais incentivos governamentais, se implementados, seriam os mais promissores para influenciar a alta administração das organizações na melhoria da SST?". Metodologia: Na busca de respostas para essa questão foram entrevistados membros da alta administração de cinco companhias que operam 11 terminais marítimos para granéis líquidos no país. Utilizou-se um questionário contendo 43 questões que permitiu coletar informações sobre seis tipos de incentivos: flexibilização das alíquotas de contribuição do seguro acidente do trabalho (SAT), flexibilização da ocorrência das fiscalizações programadas dos ambientes e condições de trabalho, reconhecimento público em SST, publicidade negativa em SST, publicidade de dados comparativos do desempenho da SST entre organizações do mesmo segmento e estabelecimento de requisitos de SST nas licitações públicas. Resultados e conclusão: Os incentivos estudados têm potencial para exercer influência nas decisões dos entrevistados, com exceção do incentivo na forma de estabelecimento de requisitos de SST nas licitações públicas, pois essas companhias não possuem relações comerciais com o governo. Os incentivos na forma de flexibilização das alíquotas do SAT e na forma de flexibilização da ocorrência das fiscalizações programadas foram apontados como os mais promissores para promover a melhoria da SST
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Atmospheric aerosol particles serving as cloud condensation nuclei (CCN) are key elements of the hydrological cycle and climate. We have measured and characterized CCN at water vapor supersaturations in the range of S=0.10-0.82% in pristine tropical rainforest air during the AMAZE-08 campaign in central Amazonia. The effective hygroscopicity parameters describing the influence of chemical composition on the CCN activity of aerosol particles varied in the range of kappa approximate to 0.1-0.4 (0.16+/-0.06 arithmetic mean and standard deviation). The overall median value of kappa approximate to 0.15 was by a factor of two lower than the values typically observed for continental aerosols in other regions of the world. Aitken mode particles were less hygroscopic than accumulation mode particles (kappa approximate to 0.1 at D approximate to 50 nm; kappa approximate to 0.2 at D approximate to 200 nm), which is in agreement with earlier hygroscopicity tandem differential mobility analyzer (H-TDMA) studies. The CCN measurement results are consistent with aerosol mass spectrometry (AMS) data, showing that the organic mass fraction (f(org)) was on average as high as similar to 90% in the Aitken mode (D <= 100 nm) and decreased with increasing particle diameter in the accumulation mode (similar to 80% at D approximate to 200 nm). The kappa values exhibited a negative linear correlation with f(org) (R(2)=0.81), and extrapolation yielded the following effective hygroscopicity parameters for organic and inorganic particle components: kappa(org)approximate to 0.1 which can be regarded as the effective hygroscopicity of biogenic secondary organic aerosol (SOA) and kappa(inorg)approximate to 0.6 which is characteristic for ammonium sulfate and related salts. Both the size dependence and the temporal variability of effective particle hygroscopicity could be parameterized as a function of AMS-based organic and inorganic mass fractions (kappa(p)=kappa(org) x f(org)+kappa(inorg) x f(inorg)). The CCN number concentrations predicted with kappa(p) were in fair agreement with the measurement results (similar to 20% average deviation). The median CCN number concentrations at S=0.1-0.82% ranged from N(CCN,0.10)approximate to 35 cm(-3) to N(CCN,0.82)approximate to 160 cm(-3), the median concentration of aerosol particles larger than 30 nm was N(CN,30)approximate to 200 cm(-3), and the corresponding integral CCN efficiencies were in the range of N(CCN,0.10/NCN,30)approximate to 0.1 to N(CCN,0.82/NCN,30)approximate to 0.8. Although the number concentrations and hygroscopicity parameters were much lower in pristine rainforest air, the integral CCN efficiencies observed were similar to those in highly polluted megacity air. Moreover, model calculations of N(CCN,S) assuming an approximate global average value of kappa approximate to 0.3 for continental aerosols led to systematic overpredictions, but the average deviations exceeded similar to 50% only at low water vapor supersaturation (0.1%) and low particle number concentrations (<= 100 cm(-3)). Model calculations assuming aconstant aerosol size distribution led to higher average deviations at all investigated levels of supersaturation: similar to 60% for the campaign average distribution and similar to 1600% for a generic remote continental size distribution. These findings confirm earlier studies suggesting that aerosol particle number and size are the major predictors for the variability of the CCN concentration in continental boundary layer air, followed by particle composition and hygroscopicity as relatively minor modulators. Depending on the required and applicable level of detail, the information and parameterizations presented in this paper should enable efficient description of the CCN properties of pristine tropical rainforest aerosols of Amazonia in detailed process models as well as in large-scale atmospheric and climate models.
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Isoprene represents the single most important reactive hydrocarbon for atmospheric chemistry in the tropical atmosphere. It plays a central role in global and regional atmospheric chemistry and possible climate feedbacks. Photo-oxidation of primary hydrocarbons (e. g. isoprene) leads to the formation of oxygenated VOCs (OVOCs). The evolution of these intermediates affects the oxidative capacity of the atmosphere (by reacting with OH) and can contribute to secondary aerosol formation, a poorly understood process. An accurate and quantitative understanding of VOC oxidation processes is needed for model simulations of regional air quality and global climate. Based on field measurements conducted during the Amazonian Aerosol Characterization Experiment (AMAZE-08) we show that the production of certain OVOCs (e. g. hydroxyacetone) from isoprene photo-oxidation in the lower atmosphere is significantly underpredicted by standard chemistry schemes. Recently reported fast secondary production could explain 50% of the observed discrepancy with the remaining part possibly produced via a novel primary production channel, which has been proposed theoretically. The observations of OVOCs are also used to test a recently proposed HO(x) recycling mechanism via degradation of isoprene peroxy radicals. If generalized our observations suggest that prompt photochemical formation of OVOCs and other uncertainties in VOC oxidation schemes could result in uncertainties of modelled OH reactivity, potentially explaining a fraction of the missing OH sink over forests which has previously been largely attributed to a missing source of primary biogenic VOCs.
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The replacement of undisturbed tropical forest with cattle pasture has the potential to greatly modify the hydrology of small watersheds and the fluxes of solutes. We examined the fluxes of water, Cl(-), NO(3)(-)-N: SO(4)(2--)-S, NH(4)(+)-N, Na(+), K(+), Mg(2+) and Ca(2+) in different flow paths in similar to 1 ha catchments of undisturbed open tropical rainforest and a 20 year-old pasture established from forest in the southwestern Brazilian Amazon state of Rondonia. Storm flow discharge was 18% of incident rainfall in pasture, but only 1% in forest. Quickflow predominated over baseflow in both catchments and in both wet and dry seasons. In the pasture, groundwater and quickflow were important flow paths for the export of all solutes. In the forest, quickflow was important for NO(3)(-)-N export, but all other solutes were exported primarily by groundwater outflow. Both catchments were sinks for SO(4)(2-)-S and Ca(2+), and sources of Na(+). The pasture catchment also lost K(+) and Mg(2+) because of higher overland flow frequency and volume and to cattle excrement. These results show that forest clearing dramatically influences small watershed hydrology by increasing quickflow and water export to streams. They also indicate that tropical forest watersheds are highly conservative for most solutes but that pastures continue to lose important cations even decades after deforestation and pasture establishment. (c) 2008 Elsevier B.V. All rights reserved.
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There is more to sustainable forest management than reduced impact logging. Partnerships between multiple actors are needed in order to create the institutional context for good forest governance and sustainable forest management and stimulate the necessary local community involvement. The idea behind this is that the parties would be able to achieve more jointly than on their own by combining assets, knowledge, skills and political power of actors at different levels of scale. This article aims to demonstrate by example the nature and variety of forest-related partnerships in Brazilian Amazonia. Based on the lessons learned from these cases and the authors` experience, the principal characteristics of successful partnerships are described, with a focus on political and socioeconomic aspects. These characteristics include fairly negotiated partnership objectives, the active involvement of the public sector as well as impartial brokers, equitable and cost-effective institutional arrangements, sufficient and equitably shared benefits for all the parties involved, addressing socioeconomic drawbacks, and taking measures to maintain sustainable exploitation levels. The authors argue that, in addition to product-oriented partnerships which focus on sustainable forest management, there is also a need for politically oriented partnerships based on civil society coalitions. The watchdog function of these politically oriented partnerships, their awareness-raising campaigns regarding detrimental policies and practices, and advocacy for good forest governance are essential for the creation of the appropriate legal and political framework for sustainable forest management. (C) 2008 Elsevier B.V. All rights reserved.
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Forest Stewardship Council (FSC) certification promises international consumers that `green-label` timber has been logged sustainably. However, recent research indicates that this is not true for ipe (Tabebuia spp.), currently flooding the US residential decking market, much of it logged in Brazil. Uneven or non-application of minimum technical standards for certification could undermine added value and eventually the certification process itself. We examine public summary reports by third-party certifiers describing the evaluation process for certified companies in the Brazilian Amazon to determine the extent to which standards are uniformly applied and the degree to which third-party certifier requirements for compliance are consistent among properties. Current best-practice harvest systems, combined with Brazilian legal norms for harvest levels, guarantee that no certified company or community complies with FSC criteria and indicators specifying species-level management. No guidelines indicate which criteria and indicators must be enforced, or to what degree, for certification to be conferred by third-party assessors; nor do objective guidelines exist for evaluating compliance for criteria and indicators for which adequate scientific information is not yet available to identify acceptable levels. Meanwhile, certified companies are expected to monitor the long-term impacts of logging on biodiversity in addition to conducting best-practice forest management. This burden should reside elsewhere. We recommend a clarification of `sustained timber yield` that reflects current state of knowledge and practice in Amazonia. Quantifiable verifiers for best-practice forest management must be developed and consistently employed. These will need to be flexible to reflect the diversity in forest structure and dynamics that prevails across this vast region. We offer suggestions for how to achieve these goals.
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O presente artigo tem como objetivo principal investigar quais fatores influenciam o comportamento fiscal dos governos locais no Brasil. Para tanto, a pesquisa testa como fatores estruturais e, sobretudo, relativos ?? din??mica pol??tica influencia a prefeitura no desempenho respons??vel da pol??tica fiscal. A an??lise do impacto do sistema pol??tico sobre a gest??o fiscal se apresenta como um f??rtil objeto de estudo comparado, principalmente, devido ao amplo processo de descentraliza????o fiscal p??s Constitui????o de 1988, no qual, os munic??pios passaram a desempenhar papel de destaque, com aumento sens??vel das suas responsabilidades, seja no ??mbito das receitas quanto das despesas (Afonso & Ara??jo, 2000; Souza, 2004). No sentido de avan??ar nesta abordagem, a pesquisa utiliza como vari??vel dependente do comportamento fiscal das prefeituras brasileiras o ??ndice FIRJAN de Gest??o Fiscal (IFGF) que mede a disciplina e qualidade da gest??o or??ament??ria e financeira dos munic??pios brasileiros a partir de cinco medidas: receita pr??pria, gastos com pessoal, investimentos, liquidez e custo da d??vida. Assim, a utiliza????o do ??ndice de gest??o fiscal como vari??vel dependente desta investiga????o possibilita analisar de forma compreensiva o desempenho das prefeituras como tamb??m comparar os resultados fiscais dos gestores locais com base em um n??mero grande de observa????es, o que permite mais condi????es de generaliza????o. O pressuposto conceitual desta abordagem ?? que a compreens??o das pol??ticas p??blicas adv??m da intencionalidade das escolhas, isto ??, seus resultados s??o frutos de um processo de tomada de decis??es por atores pol??ticos que, em contextos democr??ticos, s??o afetados n??o apenas por fatores estruturais, como tamb??m por incentivos e constrangimentos de car??ter pol??tico
Resumo:
Hist??rico recente da pol??tica fiscal do Brasil. Receita: conceitua????o da receita p??blica (administrada, pr??pria, vinculada; da previd??ncia, etc); vis??o geral da gest??o das receitas p??blicas (SOF, STN, SRF e Unidades Or??ament??rias); metodologia de proje????o das receitas; manual dos modelos de proje????o. Necessidade de Financiamento do Governo Central. Breve hist??rico da pol??tica fiscal recente no Brasil. Regime de metas de super??vit prim??rio e estabiliza????o d??vida/PIB. Fundamentos legais (Lei de Responsabilidade Fiscal). Processo Or??ament??rio ??? elabora????o: macro etapas na elabora????o do or??amento; conceitos de resultado fiscal (prim??rio, nominal e operacional); principais agregados de receita e despesa para fins de apura????o de resultado; aspectos legais e institucionais. Processo Or??ament??rio ??? execu????o: a limita????o de empenho conforme a Lei de Responsabilidade Fiscal
Resumo:
Para a maior parte das sociedades contempor??neas tornou-se praticamente imposs??vel dissociar a boa governan??a da pr??tica de princ??pios democr??ticos, de um lado, e da produ????o de pol??ticas e servi??os p??blicos de qualidade, de outro. Essa vis??o sugere que a quest??o de melhorar continuamente o desempenho das m??quinas governamentais est?? agora no topo das preocupa????es desses governos. As recentes ondas de reforma da administra????o p??blica refletem isso. Do desempenho depende, em grande medida, a legitima????o desses governos (Peters& Pierre, 2010, ). Exatamente para obter melhor desempenho e maior legitimidade, os governos t??m procurado aproximar cada vez mais a burocracia dos cidad??os, para tornar os servi??os p??blicos em maior conformidade com suas necessidades e prefer??ncias, mais r??pidos e mais precisos. Entre as in??meras quest??es que emergem, no campo do desempenho das organiza????es p??blicas, est?? a da gest??o dos seus recursos humanos: quais s??o os elementos que contribuem para a motiva????o dos servidores p??blicos e quais incentivos s??o mais eficazes s??o perguntas sempre presentes, pois do sucesso dessas pol??ticas internas depende, em larga medida, a pr??pria percep????o que os cidad??os fazem de seus respectivos governos. Afinal, como argumentam Peters e Pierre (2010), os cidad??os se confrontam, com muito maior frequ??ncia, com a burocracia do que com os agentes pol??ticos. Esse estudo tem por objetivo colocar algumas hip??teses sobre quais s??o os incentivos- bem-sucedidos- ao desempenho dos servidores p??blicos, comparando as formas de gest??o dos governos federais da Austr??lia e do Brasil.
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Este trabalho aborda aspectos institucional-constitucionais do sistema federal brasileiro com vistas a tratar do problema da equaliza????o regional. O foco de an??lise desta investiga????o ser?? a articula????o entre as atribui????es fiscais constitucionais (incluindo a reparti????o das compet??ncias tribut??rias e as principais transfer??ncias correlatas) e a tarefa de equaliza????o regional no Brasil, a partir de uma perspectiva de estudo institucional comparado envolvendo Estados Unidos, Alemanha e Brasil.
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Este artigo busca revelar o processo de desenvolvimento da categoria dos auditores fiscais da Receita Federal do Brasil (AFRFBs), a partir das mudanças no contexto social e profissional, e a forma como essas mutações concorreram para a construção de uma identidade profissional própria desses servidores. O que se pretende é entender como o contexto político-econômico vem alterando as percepções que esses profissionais têm de si próprios e como as reformas transformaram o modo de exercerem suas funções. A pesquisa, que se dá a partir de uma proposta de transação "quanti-quali", permitiu explorar, na trilha teórica de Dubar, aspectos relevantes do contínuo processo de construção das identidades profissionais ou de perfis identitários desses servidores. Os conhecimentos sobre o trabalho e as formas de identificação profissional na categoria dos auditores fiscais da Receita Federal do Brasil podem contribuir para a reflexão sobre relações de trabalho e processos de gestão pública no Brasil.
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Nos últimos anos tem-se debatido o regresso a sistemas de impostos proporcionais em muitas economias europeias. Apesar do sistema de impostos proporcionais puro nunca ter sido introduzido em nenhuma economia, alguns aspectos deste sistema foram postos em prática em cerca de trinta países. Neste artigo analisam-se algumas das experiências dos Novos Estados Membros da União Europeia que implementaram impostos proporcionais, averiguando o seu impacto sobre as receitas fiscais, saldo orçamental, crescimento económico e desemprego. A análise estatística permite concluir que as receitas fiscais aumentaram na maior parte daquelas economias e que observaram taxas de crescimento económico muito mais elevadas do que os restantes Novos Estados Membros com sistemas de impostos progressivos.
Resumo:
No presente artigo faz-se uma revisão da literatura teórica e empírica dos efeitos não-keynesianos da política orçamental e o estudo do caso português no período1980- 2005. Discutem-se as perspectivas keynesiana, ricardiana e neoclássica dos efeitos dos défices na actividade económica, descrevem-se os efeitos não-keynesianos da política orçamental numa perspectiva teórica e empírica; igualmente identificam-se os episódios de consolidação orçamental na economia portuguesa e avalia-se o sucesso destas consolidações; e, por último, apresentam-se as conclusões.