974 resultados para impostos e subsídios


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A participação do Estado na Economia Brasileira tem sido objeto de grande controvérsia entre os estudiosos do assunto. Este trabalho tem por objetivo destacar os principais aspectos desta participação no decorrer do tempo e apresentar algumas posições divergentes em relação ao tema. Pretende-se assim, trazer subsídios que possam contribuir para as discussões sobre o real papel que o Estado deve assumir na Economia.

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Pós-graduação em Matemática em Rede Nacional - IBILCE

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Pós-graduação em Enfermagem (mestrado profissional) - FMB

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This article aims to contribute to the process of inclusion of students with disabilities in regular schools by reporting the results of a survey that aimed to verify whether Learning Objects (LO) are efficient tools in constructing teaching and learning of subject content within the inclusive education context. Participant, tutor and trainer experiences of a distance learning Ministry of Education (MEC) course on Assistive Technology were analyzed. The course was offered to public schools teachers from all over the country. The course activities were recorded in a Virtual Learning Environment (VLE) called TelEduc, along with group reports of course participants. Three categories were selected for data analysis: a) interactivity and feedback from the team trainer; b) applicability of the content covered in the course, and c) new learning. The results showed that LO can promote the learning of subject content. Having been designed as educational resources to support teaching and learning, they can enhance educational inclusion of people with disabilities. As for the process of distance formation for teachers, the course contributed to consolidating sound and efficient training of participants by providing: a closer encounter with the world of technology, the possibility of integration of technology in the classroom; conducting theoretical and practical studies, appreciation of diversity and all students' potential; innovations in strategies and learning resources and reflective action.

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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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PURPOSE: to describe a proposal that may contribute to the development of actions promoting health to back Speech therapists performance in school, based on educators' investigation on conceptions about the written language development process. METHOD: descriptive study performed through application of questionnaires in nineteen elementary school teachers in three public schools in a city in the State of Parana. The questionnaires contained questions on the development of written language, factors that favor and/or hinder this process. Data analysis was carried out through transcription of discursive replies and quantification of multiple-choice answers. From the content submitted in the replies, it was possible to create subject areas to be discussed. RESULTS: seven reports (35%) showing that the development process of written language starts at school were recorded; contact with writing was quoted twelve times (30%) as support for the development of written language; individual aspects were reported sixteen times (38%) as causes for learning difficulties; and there were twelve reports (39%) on forwarding to other professionals as a solution for such difficulties. CONCLUSION: educators have lack of fundamental knowledge for their educational practice regarding the literacy process, although most have training being consistent with what is advocated by LDB. It is not possible to generalize this conclusion, due to the small sized study sample.

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The process of environmental impact assessment (EIA), in the extent of previous environmental studies, has as one of its functions to provide subsidies to the actions of environmental managment of enterprises. However, the proper estructuring of programs that allows to support this managment does not often occurs. This research sought as one of its objectives to evaluate in which extent the process of EIA can be a subsidie for the EMS, providing basic elements of this system. In addition, more specifically, the research had as one of its objetives the development of subsidies for the implantation of an Environmental Managment System (EMS), based on the model of ISO 14001 (2004), for a sewage treatment plant yet to be constructed in the city of President Venceslau / SP. In order to achieve theses objetives, a discussion was held based on the evaluation of environmental studies available in the library of Cetesb / SMA. Still, for the elaboration of subsidies for the EMS of the treatment plant, the research was focused on the structuring of environmental management program, based on the information contained in its Preliminary Environmental Report (PER). The research had as one of its products, the development of subsidies for the planning and control of the environmental aspects and impacts and for the environmental program of the enterprise, based on the use of environmental indicators. It was concluded, based on the results that, in general, the previous environmental studies analyzed showed little emphasis on the phase of development of structured environmental programs that offer guidelines to achieve the desired results for the environmental performance of the company.

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O presente trabalho objetivou oferecer subsídios para o Planejamento Territorial, através da caracterização geomorfológica da Bacia do Ribeirão Piracicamirim, caracterização esta que permitiu reconhecer a morfodinâmica dos ambientes pleiteados à ocupação e/ou já ocupados. Através desta caracterização foi possível conhecer as suscetibilidades geomorfológicas da área e, a partir daí, verificou-se algumas especificações da Legislação Ambiental Brasileira referente a estas áreas. Além das características do relevo, foram analisadas também algumas das regulamentações referentes à conservação da vegetação, para assim, apontar sob a forma de registro cartográfico, os setores onde ocorre legalmente a limitação ao uso e ocupação do solo. A fim de se alcançar os objetivos traçados, foi utilizada a abordagem direta e indireta da bacia hidrográfica do Ribeirão Piracicamirim. A primeira foi realizada através de trabalhos de campo e a segunda foi efetuada através da revisão bibliográfica, cartográfica e da elaboração de documentos cartográficos da área. Como orientação metodológica foi adotada a Teoria Geral dos Sistemas aplicada à ciência geográfica. Os documentos cartográficos produzidos mostraram que alguns setores da presente bacia necessitam de uma melhor atenção quanto às questões ambientais. Tratase de áreas onde o conjunto das características físicas do ambiente, juntamente com o uso e ocupação da terra predominante tem ocasionado intensos processos erosivos em diferentes estágios de evolução. Constatou-se que a retirada da mata original para o cultivo da cana-de-açúcar tem ocasionado grandes problemas erosivos que merecem uma melhor atenção dos órgãos responsáveis pelo Planejamento Territorial da bacia.

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In view of the current environmental concerns and legal requirements, this work aims to achieve a diagnosis and offer subsidies for development of an environmental management plan in an industry. The industry considered to be a subject of study of this research is the aviculture, considered its great importance in Brazil and to present a significant environmental impact. The unit of analysis is a chicken slaughterhouse, located in Rio Claro, SP. The developed methodology for identification and analysis of environmental significative aspects were based in the concepts of environmental impact and in the ABNT NBR ISO 14.001:2004. From the analysis of selected aspects, this research proposed several environmental indicators for the company and identified points of environmental improvement. The results of this study provide methods for identifying its environmental aspects and development of its environmental management plan to chicken slaughterhouse and also to other companies.

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The Health Care Wastes (HCW) present serious risks to health and to the environment, if incorrectly managed, because in addition to the presence of pathogenic agents, the may pollute the soil and the water. Thus, a study was performed aiming at diagnosing the HCW management in Araraquara (SP), identifying the difficulties of the agents (municipal gestors and managers of institutions which generate this wastes) in implanting the HCW management Plan (HCWMP) proposed by ANVISA, in order to subside the HCWMP implantation. The methodology was based on question applications in health centers selected to be the samples, and on quantitative data related to the phases of Treatment and Final Disposal, provided by DAAE. As a result, it was observed that a great part of the interviewed centers managed these wastes according to norm RDC no 306/ 2004 of ANVISA. However, only 24% of the interviewed centers knew about this norm, and only 22% of them had the HCWMP. The difficulties in managing the HCW concentrated in the correct segregation of theses wastes in the generation source. The large number of people involved in this phase suggests the causes of the difficulties.

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The present study aims to establish the mapping units climate Metropolitan Region of São Paulo, with a more refined analysis in the study of extreme weather events to contribute to the adaptation of populations made vulnerable in the face of extreme weather events, and also as an aid local public policies, from a new perspective climate. As criteria of analysis, temperature, precipitation, altitude and use and occupation of land. For this we use as a work methodology broad literature review, fieldwork and use of geotechnology in the proposed mapping generation

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O presente trabalho aborda os problemas relacionados com a escassez de água, os desafios para preservação, as perspectivas futuras e a conscientização da população. Mostra que grande parcela da população mundial já sofre com a falta de água potável, levando a conflitos pelos usos múltiplos da água. As diversas formas de poluição causam degradação dos rios, lagos e aquíferos prejudicando todas as formas de vida, desequilibrando todo o ecossistema. Novas tecnologias para agricultura, estratégias para aumentar as reservas de água potável tanto superficiais quanto subterrâneas e estratégias para o reaproveitamento de água são medidas encontradas para um consumo sustentável