998 resultados para Esquemas fiscais abusivos
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Under the circumstances of the desestatization that penetrate Brazilian economy in the 90‟s, new features in the monopoly of oil by the Union were designed by the constitutional amendment number 9. of 1995. This deep change in the legal regime of oil sector brought the possibility of entrance to small and medium size producers in this industry, especially through the production activities developed in mature and marginal fields of oil, which are located mainly in northeast region of Brazil. Considering that the intervention of state over the economy finds its guidelines and limits in Federal Constitution disposals, the present work investigated in which way states regulation, mainly through taxation rules, has obeyed the constitutional regime in force, and specially, the reduction of regional inequalities principle. By mean, firstly, of an analysis of central concepts (mature fields, marginal fields, small and medium size producers) we observed that the imprecision over the conceptual aspect has constituted an obstacle to a specific states‟ regulation, directed to this newborn class of producers, whose growth has been pursuit by the state. That is verified in the case of concession procedures, and also, concerning the taxation system applied to small and medium size producers. Examining the main constitutional principles related to this universe which are the legality, equality, privileged treatment to small enterprises, contributive capacity, and reduction of regional inequalities we conclude that it is legally possible, a truly specific regulation, including a special taxation regime, to the small and medium size producers whose activities are concentrate over mature-marginal fields, aiming the concretization of the Brazilian state main goals
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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
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Mediante a utilização da prova de soroaglutinação microscópica (SAM), foi pesquisada a indução de anticorpos contra leptospira em bovinos vacinados com uma bacterina polivalente comercial. Procurou-se avaliar a resposta sorológica homóloga frente a dois esquemas de vacinação. Os animais utilizados foram fêmeas adultas em produção leiteira oriundas de seis propriedades da região noroeste do Estado de São Paulo. Vinte animais de cada propriedade foram escolhidos após três exames sorológicos com 24 sorovares de leptospiras com intervalo de 20 dias, através de triagem sorológica com 24 antígenos de leptospiras. Os grupos foram constituídos de animais não reagentes (I, II e III) e animais reagentes (IV, V e VI). Posteriormente os animais foram subdivididos em grupos controle (I e IV), os que receberam somente uma dose de vacina (II e V) e que receberam duas uma doses de vacina com e dose de reforço após 30 dias (III e VI). Os animais foram monitorados por meio da SAM nos dias 0, 15, 30, 45 e 60 após a primeira aplicação da vacina. Os resultados obtidos revelaram que não houve diferença significativa (p>0,05) entre os animais vacinados e não vacinados. Não houve diferença significativa (p>0,05) nas respostas de títulos vacinais com relação ao perfil sorológico apresentados pelos animais. A vacinação com reforço apresentou melhor desempenho e a indução produção de aglutininas somente ocorreu contra os sorovares hardjo, wolffi, icterohaemorrhagiae e pomona. Há a necessidade de maiores estudos sobre o poder imunogênico da vacina utilizada no experimento.
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In this work, a performance analysis of transmission schemes employing turbo trellis coded modulation. In general, the performance analysis of such schemes is guided by evaluating the error probability of these schemes. The exact evaluation of this probability is very complex and inefficient from the computational point of view, a widely used alternative is the use of union bound of error probability, because of its easy implementation and computational produce bounds that converge quickly. Since it is the union bound, it should use to expurge some elements of distance spectrum to obtain a tight bound. The main contribution of this work is that the listing proposal is carried out from the puncturing at the level of symbol rather than bit-level as in most works of literature. The main reason for using the symbol level puncturing lies in the fact that the enummerating function of the turbo scheme is obtained directly from complex sequences of signals through the trellis and not indirectly from the binary sequences that require further binary to complex mapping, as proposed by previous works. Thus, algorithms can be applied through matrix from the adjacency matrix, which is obtained by calculating the distances of the complex sequences of the trellis. This work also presents two matrix algorithms for state reduction and the evaluation of the transfer function of this. The results presented in comparisons of the bounds obtained using the proposed technique with some turbo codes of the literature corroborate the proposition of this paper that the expurgated bounds obtained are quite tight and matrix algorithms are easily implemented in any programming software language
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Our research has as goal to describe and analyze the main processes related to the activation of conceptual domains underlying the comprehension in the discourse pattern cartoons by the students of third grades of high school, at Professor Antonio Basílio Filho School. Theoretically, we are grounded on assumptions of Conceptual Linguistics, whose interest analyzes our cognitive apparatus in correlation with our socio-cultural and bodies experiences. We intend to check how is the process of meaning construction and integration of various cognitive domains that are activated during the reading activity. That s why, we take the concept of cognitive domains as equivalent to the structures that are stored in our memory from our sociocultural and corporeal experiences and they are stabilized, respectively, through the frames and schemas. The activation of these conceptual domains, as evidenced by our data, supports the assumption that previous knowledge from our inclusion in specific sociocultural contexts, concurrently with the functioning of our sensory-motor system are essential during the construction activity direction. With this research, we still intend to present a proposal confront the expectations of responses produced by students from the activation of frames and schemas with our predictions
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A Linguística Cognitiva tem como um de seus principais objetivos descrever e analisar os processos de construção de sentido. Para isso, suas pesquisas pressupõem a existência de estruturas cognitivas oriundas das experiências sensório-motoras e socioculturais dos usuários da língua, as quais são acessadas pelo sujeito durante a compreensão textual. Fundamentada teoricamente nesta abordagem cognitiva da linguagem, esta dissertação tem como objetivo nuclear descrever e analisar como os domínios cognitivos - representados pelos esquemas e frames - permitem ao leitor depreender o risível em textos humorísticos. Entende-se por esquemas os domínios das informações construídas e armazenadas na mente do sujeito, oriundas de sua experiência corporal, como ao movimentar-se ou manipular objetos. Os frames, por sua vez, são os constructos que emergem a partir da interação, estabelecida de forma dinâmica e consensual, entre os sujeitos em contextos socioculturais específicos. Percorremos este caminho não somente por acreditarmos que o efeito de humor decorrente de um texto está subordinado à ativação e ao acionamento dos esquemas e frames armazenados na mente no leitor, como ainda por crermos na existência de vários níveis de compreensão, o que explica a recuperação de trechos humorísticos em um texto. Para confirmar a nossa hipótese, utilizamo-nos da aplicação de um experimento (uma atividade, com textos humorísticos, para alunos dos ensinos Fundamental e Médio registrarem sua compreensão). Para a análise dos resultados dessa atividade, apropriamo-nos, metodologicamente, do processo da introspecção (entendida como a intuição do pesquisador e a responsável pela produção de ideias e raciocínios ao manipular os dados). Durante a observação minuciosa do nosso experimento, chegamos à conclusão de que o humor é apreendido intelectualmente quando os esquemas e frames são confrontados
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One of the largest problems of the present time resulting from the economic globalization and the modern technology, of the point of view of the biological rhytms of our organism, it is offering services and production of goods available in 24 o'clock, that it demands organized workers in several work schedules besides the hours of the day. Those schedules cause a series of biopsychosocial consequences in the worker's health, in function of circadian, homeostatic and psychosocial alterations. Accordingly, the aim of this study was to accomplish an evaluation of the effects of several works schedules in the pattern of the sleep wake cycle, anxiety, stress and in the health. We counted with a sample of 274 workers subdivided in 49 daytime worker groups and 225 workers in different shift work schedules with different speeds (rotating shift group, slower day shift group, faster day shift group). From the results analysis it is verified irregularities of the daily activities, stress and alterations in the workers' health in all schedules. It was also verified thata the workers thata presented irregularities in the daily activities were the mroe stressed. On the other hand, the shift works were considered more ansious and associated with bad sleep quality. It was verified that the workers with bad sleep quality were those presented larger levels of dispocional anxiety. There was no statistically significant correlation between bad sleep quality and irregular daily lifestyle. However, it can be affirmed thata shift work schendules doesn't are the main determinant for the circadian alterations, but the answers of the individuals to the shifts work; and that the inadequate behavioural strategies to work with the effects of the shift schedules. In conclusion, individual strategies related to the coping of the work in shift (adaptation and tolerance) should be extolled as indispensable tool in the ergonomic evaluation of the work
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The sleep patterns of students entering the university, is accompanied by many factors that can lead to changes in sleep habits, such as academic demands, new social opportunities, reduced parental care and irregular teaching schedules. The irregular pattern of sleep-wake cycle is usually accompanied by several daytime consequences, for example, reduced levels of motivation, performance, concentration, alertness and mood as well as increased fatigue and sleepiness.Thus, there are numerous reasons to support the fact that these students may suffer damage in their academic performance. The aim of this study was to evaluate the sleep-wake cycle (SWC) and cognition in medical students with different schemes teaching schedules. One group started classes at 08am, while the other started at 07am. We analyzed the data from 88 volunteers, 39 from each group. However, only those who participated in both stages of the study (n = 78) underwent cognitive testing. For subjective evaluation of the SWC was used questionnaires to check the quality of sleep, chronotype, daytime sleepiness and sleep habits. For objective evaluation was used actigraphy. For cognitive assessment was used the test MoCA (Montreal Cognitive Assessment). The results indicate that the group has class earlier had a greater irregularity of the SWC and a worse performance in cognitive testing. There was a difference between the schedules the week and weekend in the subjective variables, bedtime, wake up and sleep duration in both groups. The objective variables, time in bed showed difference between the schedules the week and weekend to the group started class at 08am and the variables bedtime, get up time, actual sleep time, time in bed and wake bouts in the class at 07am. In the cognitive test, there were differences between the groups in overall score and in the areas of executive function and memory recall. Thus, it is suggested that the class starting time may cause irregularity of the SWC and the irregularity may cause mild cognitive impairment. Moreover, cognitive testing MoCA was sensitive to detect differences among students, although the difference between the schedules is small
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O método de fluxo de carga convencional é considerado inadequado para se obter o ponto de máximo carregamento (PMC) de sistemas de potência, devido à singularidade da matriz Jacobiana neste ponto. Os métodos da continuação são ferramentas eficientes para a solução deste tipo de problema, visto que técnicas de parametrização podem ser utilizadas para evitar a singularidade da matriz Jacobiana. Neste trabalho, novas opções para a etapa de parametrização do método da continuação são apresentadas. Mostra-se que variáveis com claro significado físico podem ser utilizadas na etapa de parametrização. As seguintes variáveis foram testadas: perda total de potência ativa e reativa, potência ativa e reativa na barra de referência, potência reativa das barras de geração, e as perdas de potência ativa e reativa nas linhas de transmissão (LT). Além de facilitar a implementação computacional do método de continuação, as técnicas de parametrização apresentadas simplificam a definição matemática e o entendimento do método por parte de engenheiros de potência, visto que os métodos de continuação existentes na literatura sempre utilizam técnicas de parametrização complexas, e de interpretação puramente geométrica. Resultados obtidos com a nova metodologia para os sistemas testes do IEEE (14, 30, 57 e 118 barras) mostram que as características de convergência do método de fluxo de carga convencional são melhoradas na região do PMC. Além disso, durante o traçado das curvas PV, as diversas técnicas de parametrização podem ser comutadas entre si possibilitando o cálculo de todos os pontos da curva com um número reduzido de iterações. Diversos testes são realizados para proporcionar a comparação do desempenho dos esquemas de parametrização propostos.
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Shift work consists of an array of unusual work hours, such as evenings and weekends, and increasing workload, in order to meet the uninterrupted production, which leads to changes in the quality, duration and regularity of sleep. Research indicates that sleep alteration cause cognitive processes to become slower, unstable and prone to errors, leading to loss of cognitive functions such as visuospatial perception. In this sense, this research aimed to evaluate sleep quality and its relation to visuospatial perception in workers in alternating shifts. Participants were 21 panel operators in a petrochemical company, male, aged 19-53 years. All participants were subjected to schedules of alternating shifts (day and night) of 12 nonstop hours and data were collected from 10 workers who were assigned to the day shift and 11 workers assigned to the night shift. For the sleep evaluation were used the Sleep Diary, the Sleep Habits Questionnaire, the Chronotype Identification Questionnaire and the Pittsburgh Sleep Quality Index (PSQI). The visuospatial skills were assessed using the Rey Complex Figure Test and attention was assessed using a portable version of the Psychomotor Vigilance Task (PVT). The results showed that the general sample of workers obtained poor sleep quality on working days and good sleep quality during the work break. There was shortened sleep duration in the work week and appropriate duration in the work break. No losses were found in the workers visuospatiality, but the good quality of sleep during the work break was correlated to adequate visuospatial performance, for the day shift workers. The attention performance oscillated throughout the work hours, especially on the night shift. It is concluded that the alternating shifts work scheme can be detrimental to the sleep quality workers and a good sleep quality can contribute to a better visuospatial performance
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This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9%
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50 patients with pyogenic infections of the skin were divided into 2 groups and treated with cephalexin. Group A, 26 patients, received 500 mg/12 hours; Group B, 24 patients, 250 mg/6 hours. Clinical diagnosis was substantiated by bacteriologic study of cultures to identify the organism and determination of its susceptibility to the drug. Group A showed 91%, group B 95%; satisfactory results. No side-effects were noted. Either form of dosage was effective in the treatment of pyogenic infections of the skin.
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Incluye bibliografía
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Incluye Bibliografía