A boa-fé objetiva na concessão dos incentivos fiscais / Humberto Antônio Barbosa Lima

This essay analyzes tax incentives concepts and existing discussions on national and foreing doctrine, especially in countries that influence our legal culture, such as Germany, United States of America, Spain, Italy and England, providing a detailed study about the requirements that must be observed to ensure that there be a legitimate concession of the same. All this using as argument the Constitutional Charter and the development of the Law, mainly through the principle of objective good faith, which acts as the limiting principle of administrative discretion in granting such tax incentives, as well as creative element of the new duties for the public managers in order to be more effective, efficient and transparent compliance with the pact between the government and society and the objectives pursued by the last. Always chasing a strong argument through a broad historical and philosophical analysis of the institutes discussed. Thus, through studies that reveal the necessary incidence of objective good faith in granting tax incentives to achieve the constitutional purposes, this work does not merely disclose what is wrong, but provides solutions to modify reality hitherto existing, ie, introduces ways to reduce the encumbrance of the odious and ineffective tax incentives in society and to redirect these values unjustly destinated for obscure interests to achieve the real reasons for the existence of tax incentives, especially economic development through the reduction of regional and social inaqualities and poverty eradication

Estruturação do grupo Serra Grande região de Santana do Acaraú- CE e a reativação do lineamento Sobral Pedro II, integração com dados geofísicos

The study area is located in the NW portion of the Ceará state nearby the city of Santana do Acaraú. Geologically it lies along the Sobral-Pedro II lineament which limits the domains of Ceará Central and Noroeste do Ceará, both belonging to the Borborema Province.The object of study was a NE trending 30km long siliciclastic body (sandstone and conglomerate) bounded by transcurrent dextral faults. The sediments are correlated to the Ipú Formation (Serra Grande Group) from the Parnaiba basin, which age is thought to be Siluro-Devonian. Existing structural data shown that bedding has higher but variable dips (70-45) near the borders faults and much lower to subhorizontal inward the body. The brittle deformation was related to a reactivation, in lower crustal level, of the Sobral-Pedro II lineament (Destro (1987, 1999; Galvão, 2002).The study presented here was focused in applying geophysicals methods (gravimetry and seismic) to determine the geometry of the sandstone/conglomeratic body and together with the structural data, to propose a model to explain its deformation. The residual anomalies maps indicate the presence of two main graben-like structures. The sedimentary pile width was estimated from 2D gravimetric models to be about 500-600 meters. The 3D gravimetric model stressed the two maximum width regions where a good correlation is observed between the isopach geometry and the centripetal strike/dip pattern displayed by the sediments bedding. Two main directions (N-S and E-W) of block moving are interpreted from the distribution pattern of the maximum width regions of the sedimentary rock

Reprodução e alimentação de Rhamdia quelen (Quoy & Gaimard, 1824) em rios do Núcleo Santa Virgínia, Parque Estadual da Serra do Mar, São Paulo, SP

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

Caracterização e classificação de solos em uma topossequência sobre calcário na serra da Bodoquena, MS

A serra da Bodoquena, localizada no Estado do Mato Grosso do Sul, apresenta particularidades nos seus solos, que diferem de outras regiões do bioma cerrado-pantanal. Este trabalho teve como objetivo ampliar o conhecimento dos solos formados sobre calcário, por meio da caracterização dos seus atributos físicos, químicos, mineralógicos e da matéria orgânica. Foi selecionada uma topossequência sobre calcário, onde foram abertas trincheiras no topo (P1), terço inferior (P2), sopé (P3) e baixada (P4 e P5). Os perfis foram descritos morfologicamente e analisados os atributos físicos, químicos e mineralógicos dos horizontes. de acordo com o Sistema Brasileiro de Classificação de Solos, os solos estudados foram classificados como: (P1) Organossolo Fólico Sáprico lítico - OOs; (P2) Chernossolo Háplico Órtico típico - MXo; (P3) Chernossolo Argilúvico Órtico típico - MTo; (P4) Gleissolo Melânico Carbonático chernossólico - GMk1; e (P5) Gleissolo Melânico Carbonático organossólico - GMk2. Todos os perfis estudados apresentaram cores escuras nos horizontes superficiais e mais avermelhadas ou acinzentadas em profundidade, em razão da drenagem, sempre associados com elevados valores de saturação por bases e tendo o cálcio como cátion predominante no complexo sortivo. Das frações húmicas, a humina representou a maior fração do carbono orgânico em todos os solos. A análise mineralógica constatou a presença de calcita na fração areia nos perfis GMk1 e GMk2 e caulinita, illita e montmorilonita, na fração argila de todos os solos. A ocorrência do Organossolo Fólico em ambiente não altimontano, diferente do relatado pelo Sistema Brasileiro de Classificação de Solos, sugere maior amplitude das condições ambientais para a ocorrência dessa subordem.

Biologia populacional de Pareiorhina rudolphi (Loricariidae, Hypostominae) na microbacia do Ribeirão Grande, serra da Mantiqueira oriental, Estado de São Paulo

Pareiorhina rudolphi was sampled in streams of the Ribeirao Grande system, eastern Serra da Mantiqueira (22[degree]47[minute]08[second]S, 45[degree]28[minute]17[second] W). Samplings were carried out using an electrofishing device, during the months of July/2001, October/2001, February/2002 and April/2002. Sex-ratio diverged significantly from the expected 1: 1 ratio([chi]2 = 6.53; p < 0.05), standing at 1.6:1 (female: male). The spawning period for Pareiorhina rudolphi lasts from spring to summer, with, the highest observed, in October and February by the gonadosomantic index and the relative condition factor coincided with the spawning period. The length at sexual maturity of P. rudolphi is about 4.45 cm for both sexes. The absolute fecundity was low, and ranged from 4 to 11 oocytes. The periphyton was used as a direct food source by the species, which remain attached to the substrate with their large circular lips, and use their conspicuous Slightly Yellowish teeth to graze the periphyton. The growth parameters, natural mortality rate and survival rate for P, rudolphi were respectively: K = 0.35 year-1, L[infinity] = 7.2 cm, tmax = 8.6 years, M = 1.1 year-1, S = 33%. The characteristics presented by P. rudolphi occur in the environment function of a population adjustment, and not of species abundance.

Aspectos da reprodução e alimentação de Neoplecostomus microps (Loricariidae, Neoplecostominae) na microbacia do Ribeirão Grande, serra da Mantiqueira oriental (Estado de São Paulo)

Reproduction and feeding aspects of Neoplecostomus microps (Loricariidae, Neoplecostominae) in the Ribeirao Grande system, eastern Serra da Mantiqueira (São Paulo State). The Ribeirao Grande system is located in the slope of the Serra da Mantiqueira and is surrounded by Atlantic forest. Eight sites were surveyed in the Ribeirao Grande system, during the winter (July 2001), spring (October 2001), summer (February 2002) and fall (April 2002). Samples were made with an electrofishing device. Gonad maturation, levels of stomach fullness and fat content were analyzed and their distributions reported in an annual cycle. Neoplecostomus microps has a spawning in the spring through to summer. The size at sexual maturity is about 5.9 cm total length for males and 6.9 cm for females. The high values in October and February by the gonadosomatic index and the relative condition factor coincided with the spawning period. In the diet of N. microps were found Diptera larvae (Simulium, Chironomus), Plecoptera nymphs and Coleoptera aquatic Larvae (Psephenus). The increased feeding from summer to fall provided fat accumulation. During subsequent seasons, fish may utilize visceral fat reserves for maintenance and reproduction. The reproductive pattern and feeding are interpreted as being an adaptation with respect to temporal and spatial variation and food availability.

Dinâmica populacional de Characidium lauroi e C. alipioi (Teleostei, Crenuchidae) na microbacia do Ribeirão Grande, serra da Mantiqueira Oriental, Estado de São Paulo

In low-order streams, the high and variable water flow rates offer both advantages and disadvantages to the life cycle of fishes. Even closely related species living in similar habitats can show differences in life history patterns. Based on oocyte-size distributions, C. lauroi was classified into the fractional spawning type, and C. alipioi into the total spawning type. The absolute fecundity of C. lauroi ranged from 1,313 to 2,925 oocytes; in C. alipioi the absolute fecundity ranged from 2,213 to 25,550 oocytes. The nonparametric Spearman correlation test showed statistical significance between the gonadosomatic index and fecundity for both species. The growth parameters, natural mortality rate and survival rate for females of C. lauroi were: K = 0.68 yr -1, L ∞ = 8.7 cm, t max = 4.4 years, M= 1.62 yr -1, S = 19.79%, and for males: K = 0.78 yr -1, L ∞ = 6.9 cm, t max = 3.8 years, M = 1.89 yr -1, S = 15.11%. The growth parameters, natural mortality rate and survival rate for females of C. alipioi were: K = 0.90 yr -1, L ∞ = 12.2 cm, t max = 3.3 years, M = 1.81 yr -1, S = 16.37%, and for males: K = 0.76 yr -1, L ∞ = 10.1 cm, t max = 3.9 years, M = 1.71 yr -1, S = 18.10%.

Da ortografia para a fonética e a fonologia nos Sermões do Padre Antônio Vieira

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Organização e Estudo da Fortuna Crítica sobre João Antônio: Periódicos, 1990-1996

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Vida e literatura: estudo da fortuna crítica de João Antônio, de 1996 a 2006

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Estudo crítico da bibliografia sobre João Antônio: 1977-1989

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

Biologia e ciclo de vida de Astyanax cf. scabripinnis paranae Eigenmann, 1914 (Characidae, Tetragonopterinae), no Ribeirão Grande, Parque Estadual da Serra do Mar, núcleo Santa Virginia, SP

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Ecologia e biologia reprodutiva de duas espécies simpátricas do gênero Aplastodiscus na Serra do Japi, município de Jundiaí, Estado de São Paulo

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Classes de capacidade de uso do solo da bacia hidrográfica da Serra da Mantiqueira - UGRI 1

Pós-graduação em Engenharia Civil e Ambiental - FEB

Bothropoides pauloensis venom effects on isolated perfused kidney and cultured renal tubular epithelial cells

Coordenadação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)