Combinação de empresas: uma revisão da teoria normativa e o exame da sistemática brasileira

A finalidade específica da dissertação é a de rever a teoria normativa de Administração Financeira, no que diz respeito a combinações de empresas, em face da sistemática proposta pela COFIE. Como se sabe, esta sistematica situa aquele problema como algo que mereça ou não a concessão de favores fiscais e creditícios tendo em vista o interesse econômico nacional. Assim, em termos gerais, o problema que se coloca é o de avaliar se, efetivamente, a operação de combinação é o meio melhor de satisfazer àquele interesse, deixando-se de lado a realização direta de investimentos.

Processo de concretização normativa e direito tributário : transparência, justificação e zonas de autarquia do sigilo fiscal

Este trabalho tem por objetivo analisar o processo de concretização normativa do art. 198 do Código Tributário Nacional. Tal dispositivo veda a divulgação, por parte da Fazenda Pública ou de seus servidores, de informação obtida em razão do ofício sobre a situação econômica ou financeira do sujeito passivo ou de terceiros e sobre a natureza e o estado de seus negócios ou atividades. Trata-se do chamado "sigilo fiscal", hipótese infraconstitucional de proteção de dados pessoais no âmbito tributário que visa dar efetividade ao direito fundamental à privacidade. Inicialmente, adota-se como pressuposto o conceito de Estado de Direito, que se fundamenta na previsibilidade conferida pelas normas e procedimentos estabelecidos previamente a respeito das consequências jurídicas das condutas praticadas por cada indivíduo. Também se utiliza o conceito de zona de autarquia para demonstrar que, mesmo em sociedades democráticas, há decisões jurídicas que são tomadas de modo puramente arbitrário, sem se preocupar em demonstrar os raciocínios dogmáticos que pautam a tomada de decisão. Tais conceitos, aplicados em pesquisa empírica que analisa os argumentos propugnados em atos de interpretação e aplicação da norma do sigilo fiscal, aliados ao histórico de pesquisas do Núcleo de Estudos Fiscais da DireitoGV, demonstram que há um déficit de informações tributárias no Brasil. Ademais, permitem apontar uma série de contradições e incoerências na interpretação atualmente predominante do "conceito" de sigilo fiscal. Tendo em vista as mencionadas incoerências, e com o objetivo de incrementar a conformidade ao ideal político do Estado de Direito, apresentam-se parâmetros interpretativos que permitem conciliar a necessidade de sigilo e proteção a informações tributárias, de um lado, e de publicidade de atos de aplicação da legislação tributária, de outro. Basicamente, defende-se que a publicidade dos atos de aplicação do direito pode contribuir para o aumento de shared sensibilities (expectativas compartilhadas) entre contribuintes e instituições fiscais, tornando mais segura a aplicação das normas tributárias.

Plásticos reforçados a base de tecidos híbridos: efeitos da anisotropia e geometria normativa na caracterização mecânica e da fratura

As most current studies, reinforced plastics have been, in recent years, a viable alternative in building structural elements of medium and large, since the lightness accompanied by high performance possible. The design of hybrid polymer composites (combination of different types of reinforcements) may enable structural applications thereof, facing the most severe service conditions. Within this class of composite materials, reinforced the underlying tissues hybrid high performance are taking space when your application requires high load bearing and high rigidity. The objective of this research work is to study the challenges in designing these fabrics bring these materials as to its mechanical characterization and fracture mechanisms involved. Some parameters associated with the process and / or form of hybridization stand out as influential factors in the final performance of the material such as the presence of anisotropy, so the fabric weave, the process of making the same, normative geometry of the specimens, among others. This sense, four laminates were developed based hybrid reinforcement fabrics involving AS4 carbon fiber, kevlar and glass 49-E as the matrix epoxy vinyl ester resin (DERAKANE 411-350). All laminates were formed each with four layers of reinforcements. Depending on the hybrid fabric, all the influencing factors mentioned above have been studied for laminates. All laminates were manufactured industrially used being the lamination process manual (hand-lay-up). All mechanical characterization and study of the mechanism of fracture (fracture mechanics) was developed for laminates subjected to uniaxial tensile test, bending in three and uniaxial compression. The analysis of fracture mechanisms were held involving the macroscopic, optical microscopy and scanning electron microscopy

Apitidão funcional e comportamentos relacionados à saúde em mulheres idosas do município de Jequié-BA

The identification of the factors that interfere in the decline of functional conditions is useful in the planning of actions addressing the improvement in the conditions of the lives of elderly people. The purpose of this investigation was to analyze the relationship between social demographics and health aspects of the functional condition in elderly women of low income of the Brazilian northeast. This crosssectional study involved a representative sample of 222 women with an average age of 70 years (± 7.1), belonging to coexisting groups and that were resident in the urban area of the municipal district of Jequié /Bahia. In order to achieve this objective, a battery of physical tests of functional aptitude was carried out previously tested in pilot study, anthropometric measurements collected with a comparison of the measures referred to the reported weight and height as well as the application of an interview with questions containing subjects related to social demographic variables, clinical conditions and health, physical conditions and behaviors. Descriptive statistics Proceedings (frequency, average, standard deviation and percent distribution) were used for statistic analysis, and the calculation of the respective odds ratio by binary logistics regression, for the analysis of factors hierarchically grouped; p<0.05. The prevalence of 56% (n=122) of women considered with moderated or serious type of functional limitations was found, In which from multi-varied hierarchical analysis, significant association was verified with the age group over 80 years (p=0.02), conditions of widowhood (p=0.04), presence of arterial hypertension (p=0.001), and physical inactivity during leisure time (p=0.03). On the other hand for functional incapacities the prevalence was of 46.8% (n=104) being associated to the increase of the age (p=0.01), hospitalization (p=0.02), absence of physical activities along their lives (p=0.001) and the occurrence of alterations in the cognitive function (p=0.001). The normative table for the parameters of physical fitness generated conducive to health professionals in the diagnosis of health conditions and the prescription of physical exercises. The identified characteristics that are associated with the functional limitations / functional incapacities suggest a complex causal net in the determination of the functional condition in elderly women. However, actions addressed to the incentive of the practice of physical activities in the leisure time and the preservation of the cognitive function can contribute to a life with more quality for these people. This research was multidisciplinary approach to involve elements of psychology, nutrition and Physical Education in the elucidation of the object of study related to the functional condition of elderly women

Prescrição de exercício físico para mulheres com síndrome dos ovários policísticos: impacto sobre a aptidão cardiorrespiratória e resposta afetiva

analisar o efeito do treinamento aeróbio periodizado sobre a aptidão cardiorrespiratória e respostas afetivas em mulheres com síndrome dos ovários policísticos (SOP) e II) investigar se o exercício aeróbio realizado na zona de prazer para essa população atende a recomendação do American College of Sports Medicine (ACSM) no que se refere à intensidade para melhoria da saúde. Metodologia: foram incluídas mulheres na faixa etária entre 18 e 34 anos, com diagnóstico de SOP de acordo com o Consenso de Rotterdam. Para o subestudo I, oito pacientes sedentárias participaram de 16 semanas de treinamento aeróbio com incrementos mensais de intensidade: fase 1 = 60-70% da frequência cardíaca máxima (FCmax); fase 2 = 70-75% da FCmax; fase 3 = 75-80% da FCmax; fase 4 = 80-85% da FCmax. A intervenção foi realizada três vezes por semana, 40 minutos por sessão. Em todas as sessões foram registradas as respostas afetivas (Feeling Scale -5/+5) e a percepção subjetiva do esforço (escala de Borg CR 6-20). Antes e após a intervenção, as voluntárias realizaram teste ergoespirométrico. Para o subestudo II, 11 pacientes realizaram duas sessões de exercício aeróbio na zona de prazer, sendo registrados parâmetros relativos à demanda física através de receptor de GPS (Global Positioning System) de pulso com cardiofrequencímetro acoplado. As pacientes foram instruídas a realizar 40 minutos de exercício guiadas pelas âncoras verbais bom e muito bom (+3 e +5 na Feeling Scale). Resultados: no subestudo I, após 16 semanas de treinamento, houve aumento da aptidão cardiorrespiratória máxima (17,3%) e submáxima (21,5%). As respostas afetivas variaram entre bom (+3,1 ± 0,8) e razoavelmente bom xi (1,0 ± 0,9) e a percepção subjetiva do esforço entre muito leve a leve (10,2 ± 0,7) e um pouco difícil (12,7 ± 0,6) durante a intervenção. No subestudo II, as pacientes exercitaram-se a ~72,5 ± 6% da FC máxima, ~78,5 ± 6% da FC no limiar anaeróbio e passaram > 95% do tempo em intensidade moderada (~82%) e vigorosa (~16%) durante as sessões experimentais. Em média, as voluntárias reportaram as sessões como fácil (percepção subjetiva do esforço da sessão ~2,2 ± 0,7). Conclusões: o programa de treinamento aeróbio periodizado aumentou a aptidão cardiorrespiratória das pacientes analisadas e foi percebido como uma intervenção prazerosa. Adicionalmente, exercício aeróbio realizado de forma prazerosa atende a recomendação do ACSM no que se refere à intensidade para melhoria da saúde

A propaganda de medicamentos voltados à clínica obstétrica e/ou ginecológica e sua influência sobre a prescrição

INTRODUCTION: Drug advertisement stimulates self-medication and irrational use of medicines, especially when it starts to interfere in the prescription. Monitoring advertisements, as well as the observation of its influence on health professionals, prescriptions become necessary because of this public health problem. OBJECTIVE: The aim of this work was to analyze drug advertisements directed to gynecologists and/or obstetricians doctors relating them to the current legislation as well as its influence on prescription. METHODOLOGY: The sample was composed of drug advertisements divulged to the gynecologists and / or obstetricians doctors and was analyzed according to RDC96/2008. To evaluate the influence of advertisement on prescription, a questionnaire was administered to gynecologists / obstetricians doctors and prescriptions of a public maternity were also evaluated. RESULTS AND CONCLUSION: Concerning the advertisements analyzed, 48% complied fully with current legislation and 52% of the advertisements analyzed were in accordance to the RDC No. 96/2008 in most of the items evaluated. The doctors interviewed are used to receive the visits of propagandists, even in the public service, receiving gifts offered by the industry and believe that medicine advertisement tries to influence prescribing. Many of them use the material provided by the propagandist as a source for their prescription, although they present a critical view about them information. The use of trade name / mark on the prescription is a common practice among the doctors interviewed, even in the public service, suggesting there is an influence of medicine advertisement on the prescription

Os conflitos de competência normativa do estado regulador brasileiro no setor administrado pela ANP

The dissertation has by objective describe the administrative activity of regulation exercised by independent regulatory agencies, observing that this activity was already done before this structures creation, however, after a really deep administrative reform that had as objective built a Public Administration with more efficiency, it passed to be done with some own peculiarities of these new structures of regulation. The work gave especial attention to what concern the conflicts of normative competency that really often happen between ANP (Agência Nacional do Petróleo, Gás Natural e Biocombustíveis) and the legislatives organs of the Republic Federative of Brazil, because energetic area has unbelievable mater to any country, and the fact of some juridical norm be against the law and be accepted is very dangerous, it affronts the constitutional principle of the legality e may put in risk the democratic Estate of law, them, regulatory dogmatic must be scientifically knows, and developed, thought and especially there are so many doctrinaires divergences about regulation constitutionality. As a theorist point, the investigation got the Logical nocontradiction principle, according Hans Kelsen and Lourival Vilanova thought, doing a philosophical reflection about the system of positive law, in which there are many antinomies, or conflicts of norms, what include the conflicts of the administrative acts expedited by ANP and the legislation of the brazilian regulatory Estate. For a better understanding and exemplify some perplexities treated by the doctrinaire angle, this work did a lucubration about a possibility of a normative conflict between a ANP resolution and the municipal legislation in a specific case, also, brought several jurisprudences for the brazilians courts of justice, that confirm the empiric existence of normative conflicts among ANP s administrative norms and federal legislation. Finally, concludes observing that the regulation is not a legislative competency delegation to regulatory agencies, is just a new exercise of the administrative function, it is a technical specialization of the public administration, that using this know-how can acting with more efficiency, however the normative power of regulatory agencies must respect the empire of law, so in this terms, the dissertation suggests the ponderation of the constitutionals principles of efficiency and legality how form to harmonizing the democratic legitimate inherent to legal norm supremacy, with the perspective of an efficient economic and institutional development

A Competência normativa das agências reguladoras e seus limites principiológicos no direito brasileiro

The transition of the liberal state to welfare state, globalization and the crisis of funding from the government spending on the multiple roles demanded an overhaul of the means of intervention in the economic domain and structure organizational of the Public Administration by enhancing the performance of regulatory functions. Therefore appear in Brazilian law independent regulatory agencies with legal administrative particular that gives autonomy increased, with fixed terms and stability of its leaders, police and competencies, normative and administrative judges. In this scenario, given the autonomy granted by the laws of the creation of regulatory agencies, the legislative competence becomes the most contentious issue, as not infrequently is innovation in the legal system. The main foundations of innovative extension producible by regulatory agencies, which diverges doctrine, are the constitutional attribution of own competence of the Public Administration and the discretionary power. Thus, it is necessary to delimit the constitutional and legal foundations of special legislative powers of these autarchies in our legal system, seeking ways to limit and control the production rules of those entities, for the purpose of position them before the powers constitutionally constituted. We note that with the constitutionalisation of administrative law regulatory agencies found limits to its performance in the normative constitutional principles, especially through the principles of efficiency, morality and proportionality, which has enabled a more effective control of their normative acts

Alternância no uso dos modos indicativo e subjuntivo em orações subordinadas substantivas: uma comparação entre o português do Brasil e o francês do Canadá

The purpose of this work is to analyze the use of the indicative mood, instead of the subjunctive prescribed by the normative grammar, in complement clauses introduced by the conjunction que in Brazilian Portuguese. Contexts of use of the subjunctive according to grammatical prescription, and contexts of fluctuation on the use of that verbal mood were analyzed, in an attempt to investigate what interferes on the choice of the mood by the user of the language. This study is based on North-American Functional Linguistics theoretical perspective, oriented to analyzing language in use, in the light of the principles of grammaticalization and markedness. The results obtained support that the contexts that favor the indicative over the subjunctive are those composed by a complement clause functioning as a direct object the unmarked clause of all complement clauses and by a verb on the main sentence that belongs to the semantic field of low certainty, corresponding to the epistemic sub-mode the unmarked category of the deontic sub-mode. The results indicate that pragmatics and semantics factors influence the language user on the choice of the verbal mood. This research also presents comparative data on the use of the indicative mood in place of the subjunctive in Brazilian Portuguese and Canadian French, aiming to providing suggestions on language teaching

Leite cru de quatro regiões leiteiras brasileiras: perspectivas de atendimento dos requisitos microbiológicos estabelecidos pela Instrução Normativa 51

Evidências que o leite produzido e consumido no Brasil nem sempre apresenta a qualidade desejada têm gerado a discussão e desenvolvimento de novas políticas de incentivo à produção leiteira, resultando no desenvolvimento do Programa Nacional de Melhoria da Qualidade do Leite. em complementação, em 2002 o Ministério da Agricultura publicou a Instrução Normativa 51 (IN51), com importantes inovações em relação à conservação e transporte do leite cru, além de estabelecimento de um padrão de qualidade para esse tipo de leite (10(6) UFC/mL), a ser implantado em diferentes prazos nas diferentes regiões do país, a partir de 2005. O presente trabalho teve como objetivo verificar se o leite cru produzido em quatro áreas de quatro estados produtores de leite no Brasil estaria, nesse momento, em condições de cumprir o estabelecido na IN 51, especialmente quanto ao atendimento dos padrões microbiológicos previstos. Amostras de leite cru, coletadas em 210 diferentes propriedades nas regiões de Viçosa, MG (47), Pelotas, RS (50), Londrina, PR (63) e Botucatu, SP (50), foram analisadas quanto aos níveis de contaminação por aeróbios mesófilos, utilizando o PetrifilmTM AC. Parcela significativa das amostras (48,6%) apresentaram contagens acima do determinado pela IN51, sendo 21,3% na região de Viçosa (MG), 56,0% na região de Pelotas (RS), 47,6% na região de Londrina (PR) e 68,0% na região de Botucatu (SP). Considerando as diferenças de cada região, foi possível observar a importância da refrigeração na conservação e transporte da produção, bem como da implantação de boas práticas e assistência técnica nas propriedades. Os resultados obtidos permitem concluir que a adequação às normas estabelecidas pela IN51 pode ser mais difícil em algumas regiões do que em outras, sendo fundamental a adoção da refrigeração na conservação e no transporte da produção, e de programas regionais de assistência a produtores leiteiros.