Desvios de finalidade no Direito Constitucional Tributário brasileiro: aspectos estruturais e teleológicos da tributação na Constituição Federal de 1988

This work deals with considerations regarding common types of tax misuse that are present in the 1988 Brazilian Constitution. Thus, the work aims to unveil dogmatic features present in these practices that are considered illegal and are beset with vices such as power misusage. The research also aims to acknowledge the unconstitutionality issues regarding other guidance on behalf of goods that are responsible for the gradual positive approach realized by the 1988 Brazilian Federal Constitution. Thus, the work systematically used methodological procedures that aim to interpret the logical premises present as in the structure proposed by incidence rule matrix as in Ihering´s correction criteria considered as effective in itself. This is done also considering themes such as the Brazilian Public Tax legal matters. The work also performs a teleological debate of the Brazilian National Tax System as well as other related themes. It is understood that power misusage or any regards increase in aliquots. This can be observed in the quantitative criteria present in central aspects regarding taxes that are described in the constitutional regime either regulatory or induced nature, such as §1º, of the normative information present in article number 153 which is considered predominantly as tax raising such as pointed out in the 1988 Brazilian Constitution. On the other hand, it is seen that the type of misguidance with goods is understood as a practice that deviates as well as cuts connection with (rectius, unattaches) tax resources that are gathered and destined to specific constitutional purposes. At the end, the work deals with issues that aim to identify possible causes that lead to the use of norms and patterns that regulate such deviations. The research emphasizes ratio issues that are present in tax inspection proposals and invalidation that aim to restore the logical compatibility of these normative actions included in the Constitutional Tax Legal matters that was put forth by the 1988 Brazilian Federal Constitution

O dia mais feliz da minha vida: a entrada na universidade segundo os alunos recém-ingressos no curso de Pedagogia da UFRN(2004.1)

The present work, based on the methodological principles of the Comprehensive Discourse Analysis, aimed, through the speech of twelve newly arrived students at the Pedagogy course of the Federal University of Rio Grande do Norte, to understand the moment students start university. It also aimed to analyze the relationship between the schools they were coming from and university entrance as well as the relationship between university and their new students. In the first part of the work, which focused on school knowledge, a comprehensive listening of the speeches of the students led primarily to a distinction, established by the students, between public and private schools, a distinction especially based on the view of superiority of private schools against public ones. The abovementioned interpretation is found in the discussion of the structural duality of Brazilian education which, historically, offers different pedagogical appliances among students of more priviledged social classes and those who come from lower levels of society. The overcome of this duality, aspired by the Brazilian Constitution of 1988, was stopped by the advent of a new economic model neoliberalism, which reinforced the differences between public and private when it prioritized the market on the economic, political and social relations, including educational projects. Impoverishment of public institutions and pauperization of the work of professors affected also the relationship between teachers and studens at the current institution. This is how the teacher becomes the greatest villain at the public management system. All of these references concerning differences in the quality of teaching at public and private schools, expressed by the students interviewed, however, were centered in the preparation for the entrance exam, called vestibular, thus showing a view that the relationship between the student and the school he came from is of a propedeutic kind and even so, reduced to a preparation for an entrance exam. In the second part of the work, which analyzed the relationship between newly arrived students and their university, it was noticed that the latter represents a whole new world. This world is seen as the change at the student´s social statute for now he is grown, takes more responsibilities and is socially respected. This change of attitude established by society and the discovery of a new world which requires more independence from the students, creates in them feelings of pride and fear and they feel insecure when it comes to making decision in the campus because now their decisions deliver a greater load of responsibility. This is when students understand they need to develop autonomy, which is seen, in this work, as the capacity to make conscious decisions. Nevertheless students expressed an understanding of autonomy as something that comes as a gift for those who enter university and not as a process that is constructed from social experiences. For these students, the need to be autonomous refers to the relationships with their teachers and the search for information. This search, however, is also related, according to interviews, to public school financial cuts, which penalize university, and to the lack of employers

Imunoexpressão da IL-17 e RORγt em carcinomas de células escamosas de lábio e língua

Th17 cells have been strongly associated to the pathogenesis of inflammatory and autoimmune diseases, although their influence on the carcinogenesis is still little known, there are reports of anti-tumor and protumoral actions. The objective of this study is to research the presence of Th17 lineage in lip and tongue SCC, using the analysis of the immunoexpression of IL-17 and RORγt, relating this immunoexpression with clinical and morphological findings in the attempt to better comprehend the role of these cells on the tumoral immunity of OSCCs. The results were submitted to non-parametric statistical tests with significance level of 5%. On the histomorphological analysis, it was observed the predominance of low level lesions on lip and high level lesions on tongue (p=0,024). It was not observed statistical significance between clinical stage and histological gradation of malignancy (p=0,644). For the immunohistochemical study, 5 random fields with greater immunoreactivity of the peritumoral inflammatory infiltrate were photomicrographed on the 400x magnification. It was done the count of lymphocytes which showed cytoplasmic and pericytoplasmic staining for the IL-17 cytokine as well as nuclear and cytoplasmic staining for RORγt. It was observed statistical significance difference on the quantity of immunopositive lymphocytes to IL-17 between the groups of SCC of lip and tongue (p=0,028). For the RORγt it was not observed statistical significance difference between the groups of SCC of lip and tongue (p=0,915). It was not observed statistical difference between the immunostaining of IL-17 and RORγt with histological gradation of malignancy and clinical staging. The findings of this research suggest a possible anti-tumor role of IL-17 for cases of lip. The results of the analysis of the RORγt are possibly due to the wide duality of the anti-tumor and protumoral role of the Th17 cells and their plasticity which, in the presence of different cytokines expressed on the tumor microenvironment, can alter its phenotype.

A influência do feedback verbal na cooperação em crianças

Human cooperation is a hallmark of this species due to its wide extension to genetically unrelated individuals and complex division of labor. It is considered an evolutionary puzzle, because the theory of evolution by natural selection predicts that self-interested individuals tend to be selected. Different theories have been proposed to explain the evolution of cooperation, which the most important are kin selection and reciprocal altruism. Considering the evolutionary continuity between species, humans and other primates have several common traits that help to promote cooperation between individuals of these species. Two features, however, seem to be particularly humans: inequality aversion and preferences in relation to others. Although human cooperation is not necessarily related to morality, cooperative traits are the basis for moral tendencies. The development of human morality is a combination of early prosocial tendencies, cooperative skills displayed at different ages, social learning and cultural transmission of norms. The social stimulus seems to be particularly important in promoting cooperative behavior in children and adults. In order to study the influence of social stimuli, as verbal feedback, on children cooperation, a study was conducted with children in a public goods game. 407 children from public schools in Natal / RN, divided into 21 groups, between six and nine years, participated in eight rounds of this game. After each round, seven groups received praise for larger donations, seven groups have been criticized by smaller donations, and the other seven received no comment. Children cooperated more when criticized, without significant differences between sexes, although young children have cooperated more negative than older children. The results are likely related to the anticipation and avoidance of punishment associated with the feedback (although this did not occur), and greater sensitivity to the authority in younger children. Nevertheless, the cooperation decreased in all groups until the last day of play. The results suggest an early sensitivity to moral punishment, whose role in the maintenance of social relations must have been important in the evolution of cooperation in humans

Política externa no período FHC: a busca de autonomia pela integração

Durante o governo FHC buscou-se substituir a agenda reativa da política externa brasileira, dominada pela lógica da autonomia pela distância, por uma nova agenda internacional proativa, determinada pela lógica da autonomia pela integração. Segundo essa agenda, o país deveria ampliar o poder de controle sobre o seu destino e resolver seus problemas com uma adesão ativa à elaboração das normas e das pautas de conduta da gestão da ordem mundial. No entanto, essa política de integração, adesão e participação não foi plenamente acompanhada de tomadas de posições que implicassem responsabilidades práticas, em virtude de debilidades estruturais. As responsabilidades teriam como função preparar tanto o governo como a sociedade civil para uma inserção internacional de perfil mais elevado no pós-Guerra Fria. Os ganhos ocorridos nos governos FHC não foram suficientes para alterar significativamente o peso brasileiro no contexto mundial.

Normas - o estabelecimento dos direitos humanos

Habermas entende os direitos humanos como produtos do mundo da vida; e é no interior do debate público, com a participação efetiva dos cidadãos, que deve ocorrer a produção deles como normas e princípios. A questão central abordada inicialmente no texto concerne ao status dessas normas e ao seu modo de instituição, dependente das relações de reciprocidade entre os sujeitos. Uma vez que, em sociedades complexas, apenas idealmente parece ser possível sustentar a participação de todos os sujeitos no processo de elaboração de normas, o texto procura analisar a viabilidade da concepção de Habermas. Ao considerar os elementos conceituais que orbitam essa questão, processa-se no curso do texto um deslocamento para outra, a saber, a relativa ao quanto o modo de sustentação da normatividade jurídica de um ordenamento social o determina como democrático ou não. Este é o ponto decisivo ao tratamento das normas relativas aos direitos humanos: a análise de Habermas é ideal, mas o pêndulo entre moral e empiria se mantém sempre, de modo que, pelo escopo conceitual, se não há como confirmar a identificação entre legitimidade dos direitos humanos e direitos humanos produzidos democraticamente, torna-se impossível querer negá-la.

Um método semi-automatizado para elicitação de requisitos de acessibilidade Web

In the context of Software Engineering, web accessibility is gaining more room, establishing itself as an important quality attribute. This fact is due to initiatives of institutions such as the W3C (World Wide Web Consortium) and the introduction of norms and laws such as Section 508 that underlie the importance of developing accessible Web sites and applications. Despite these improvements, the lack of web accessibility is still a persistent problem, and could be related to the moment or phase in which this requirement is solved within the development process. From the moment when Web accessibility is generally regarded as a programming problem or treated when the application is already developed entirely. Thus, consider accessibility already during activities of analysis and requirements specification shows itself a strategy to facilitate project progress, avoiding rework in advanced phases of software development because of possible errors, or omissions in the elicitation. The objective of this research is to develop a method and a tool to support requirements elicitation of web accessibility. The strategy for the requirements elicitation of this method is grounded by the Goal-Oriented approach NFR Framework and the use of catalogs NFRs, created based on the guidelines contained in WCAG 2.0 (Web Content Accessibility Guideline) proposed by W3C

Linear relations between N >= 4 supergravity and subleading-color SYM amplitudes

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Representação social e estereótipo: a zona muda das representações sociais

Neste artigo, a partir da definição do conceito de zona muda das representações sociais, descrevemos as técnicas de substituição e de descontextualização normativa desenvolvidas pela Escola de Aix-en-Provence para revelar as representações escondidas ou mascaradas em função de sua inadequação às normas sociais vigentes no grupo de referência dos respondentes de questionários. A seguir, relatamos os primeiros estudos realizados com a intenção de revelar elementos representacionais da zona muda de representações e os estudos atuais sobre esse conceito e descrevemos e discutimos três possíveis explicações para a mudança de representações em situações de substituição ou de descontextualização normativa: a projeção de representações condenáveis pelas normas sociais a outros grupos de representação quando os sujeitos falam por outros grupos e não por si mesmo; o efeito da transparência de representações quando são descritas as representações de grupos conhecidos; o efeito da influência social de normas ou de representações proeminentes no grupo de pertença.

Controle da qualidade do fruto de Syzygium cumini (L.) Skeels

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Eleições, política externa e integração regional

L'article examine le rapport entre les régimes politiques domestiques et l'intégration régionale. L'argument central montre que la thèse selon laquelle une convergence politique plus profonde avec les autres régimes de gauche de la région favoriserait encore plus l'intégration sud-américaine recèle un paradoxe qui n'a pas encore été traité dans les débats. Bien qu'il soit acceptable l'idée qui préconise que des gouvernements de gauche ont tendance à donner leur appui politique au régionalisme sud-américain, il est tout aussi vrai l'idée selon laquelle les régimes présidentiels de gauche sont moins favorables à la transnationalisation des normes et à la cession de souveraineté aux instances transnationales. L'article présente brièvement la révision de la littérature à propos de la relation entre politique interne (régimes politiques et des partis) et production de la politique externe et, au long de ce débat, il analyse le thème des accords commerciaux dans les élections sud-américaines, y compris le cas brésilien.

The Canny detector with edge region focusing using an anisotropic diffusion process

This paper proposes a methodology for edge detection in digital images using the Canny detector, but associated with a priori edge structure focusing by a nonlinear anisotropic diffusion via the partial differential equation (PDE). This strategy aims at minimizing the effect of the well-known duality of the Canny detector, under which is not possible to simultaneously enhance the insensitivity to image noise and the localization precision of detected edges. The process of anisotropic diffusion via thePDE is used to a priori focus the edge structure due to its notable characteristic in selectively smoothing the image, leaving the homogeneous regions strongly smoothed and mainly preserving the physical edges, i.e., those that are actually related to objects presented in the image. The solution for the mentioned duality consists in applying the Canny detector to a fine gaussian scale but only along the edge regions focused by the process of anisotropic diffusion via the PDE. The results have shown that the method is appropriate for applications involving automatic feature extraction, since it allowed the high-precision localization of thinned edges, which are usually related to objects present in the image. © Nauka/Interperiodica 2006.

Controle de qualidade da raiz de Operculina macrocarpa (Linn) Urb., Convolvulaceae

Considering the quality of the phytotherapic agents, it is important to point out that it includes rigorous attendance of the different steps of the development and production of these products, from the collection of the vegetable to the availability of the final product. In this work the quality control of the Operculina macrocarpa (Linn) Urb. roots, popularly known as 'batata-de-purga', was carried out. Pharmacopoeic and no pharmacopoeic methodologies were employed to physico-chemical and microbiological quality control. The obtained results showed that the roots presents a content of resin of 9,85%, The microbiological analysis did not present pathogenic growth among the other accomplished tests. The work stands out the importance of the establishment of norms for the quality control for the plants, so that they are found able to be used for phytotherapic reasons.

Integración regional e integración con Estados Unidos. El rumbo de las exportaciones centroamericanas y de República Dominicana

Incluye Bibliografía

Building community social capital

Includes bibliography