1000 resultados para Disposição Normativa


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Investigamos o padrão de comportamento de um grande número de investidores entre pessoas físicas, pessoas jurídicas institucionais e não-institucionais que transacionaram na Bolsa de Valores de São Paulo (BOVESPA) entre 2001 e 2004. Nosso objetivo foi testar o efeito disposição, ou seja, a tendência a realizar ganhos (winners) antes de perdas (losers), já demonstrado em vários estudos empíricos. Usando várias medidas do efeito disposição em corte-transversal, demonstramos que todos os investidores tendem a realizar winners antes do que losers ao longo de todo o período analisado assim como para cada ano. Entretanto, quando testamos para o efeito disposição por tipo de investidor encontramos resultados distintos. Enquanto os investidores pessoa física ainda apresentam o efeito disposição, os demais investidores demonstram um comportamento ambíguo. Podemos concluir que a segmentação por tipo de investidor traz contribuições relevantes na avaliação do efeito disposição. Usando uma medida em séries temporais, o efeito disposição foi encontrado em todos os anos e para todos os investidores, com exceção dos investidores institucionais no ano de 2004, na utilização da medida baseada em valor (R$). Para validar o resultado anterior aplicamos testes complementares comparando os resultados após isolar alguns fatores como: vendas motivadas pela tributação, rebalanceamento, dividendos e a influência de quedas bruscas de preços de três ações com liquidez. Demonstramos que nenhum destes fatores alterou a tendência a realizar winners antes do que losers.

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Este trabalho tem como objetivo entender e testar a relação entre confusão por excesso de informação, vulnerabilidade do consumidor e disposição a pagar. Para isso, primeiramente foi desenvolvida uma escala de vulnerabilidade do consumidor com base nas estratégias de enfrentamento resultantes da vulnerabilidade (desatamento, distanciamento e fantasia). Então, foi realizado um experimento, no qual se manipulou a quantidade de informação e a informação vital e obtiveram-se aleatoriamente quatro grupos (confuso com informação vital, confuso sem informação vital, não-confuso com informação vital e não-confuso sem informação vital). Em seguida, foi medida a disposição a pagar e o escore de vulnerabilidade destes grupos. Como principais resultados conclui-se que o consumidor confuso tem sua disposição a pagar aumentada em relação ao não-confuso e que, o consumidor confuso que recebe informação que seja vital para sua decisão tem sua disposição a pagar aumentada ainda mais em relação ao grupo confuso que não recebeu a informação vital e também em relação ao grupo não-confuso. Outra conclusão é que consumidores em estado de confusão tem um maior escore de vulnerabilidade do que consumidores não confusos e que a vulnerabilidade é mediadora da relação entre confusão e disposição a pagar.

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O Tribunal Permanente de Revisão, considerado a grande inovação do Protocolo de Olivos para a Solução de Controvérsias do Mercosul, recebeu como missão a unificação do entendimento da normativa que integra o bloco. Para tal desiderato, dispõe da competência para a emissão de opiniões consultivas, que podem funcionar como um mecanismo de diálogo entre aquele Tribunal e os Judiciários nacionais dos Estados Partes. Contudo, em razão de sua debilidade estrutural, há questionamentos quanto a real possibilidade de que o mecanismo possa contribuir para uma uniformização da interpretação da normativa do bloco. Assim, o trabalho pretendeu-se investigar o potencial de efetividade desse instrumento. Como base, utilizou-se a regulamentação que o rege e outros elementos da normativa do Mercosul, além da doutrina. Buscou-se estabelecer diferenças entre as opiniões consultivas e o instituto do reenvio prejudicial europeu. Por fim, apresentou-se uma proposta que potencializaria o instituto, chegando-se à conclusão de que há sim um potencial de efetividade em sua utilização.

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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.

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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.

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Leachates are effluent produced by decomposition of solid waste, they have complex composition and can be highly toxic. Therefore such percolated liquid should be collected and treated properly to avoid environmental contamination of soil and of water bodies. The objective of this study was to evaluate the toxicity through ecotoxicological tests with Ceriodaphnia dubia (Cladocera - Crustacea) of percolated liquids generated in two different systems of municipal solid waste (MSW) disposal in the city of Natal/ RN: A Sanitary Landfill in the Metropolitan Region of Natal/ RN, and in a dump off area. Furthermore, it was evaluated the possible contamination of the underground water of the dump off area. Two monthly samples were taken at four points between the months of May/2009 and January/2010. The Point "A" corresponds to the end of the pond leachate treatment in ASRMN; The Point "B" corresponds to a containment pond at the dump. The Point "C" is an area near one of the cells of the dump off area where the leachate outcrops; The Point "D" stands for an underground water well at the area. The last point, called "E" was sampled only once and corresponds to the slurry produced by temporary accumulation of solid waste in the open area of the dump. The ecotoxicological tests, acute and chronic, followed the ABNT 13373/2005 rules, with some modifications. The samples were characterized by measuring the pH number, the dissolved oxygen (DO), the salinity, BOD5, COD, Cd, Cu, Pb, Cr, Fe, Mg, Ni, and Zn. At Point A, the average number of EC50-48h ranged between 1.0% and 2.77% (v/v), showing a high toxicity of the leachate to C.dubia in all months. To this point, positive correlations were found between the EC50- 48 with precipitation. Negative correlations were found between the EC50- 48h with salinity. At point B there was no response of the acute exposure of organisms to the test samples. At point C the EC50-48h ranged from 17.68% to 35.36% in just two months of the five ones analyzed, not correlated meaning. Point D, the EC50-48h level ranged between 12.31% and 71.27%, showed a negative correlation with, only, precipitation. Although it was observed toxicity of underground water in the Landfill Area, there was no evidence of water contamination by leachate, however, due to the toxic character of this water, additional tests should be conducted to confirm the quality of water that is used for human supply. At point E there was no acute toxicity. These results support the dangers of inappropriate disposal of MSW to water bodies due to the high toxicity of the leachate produced highlighting the necessity of places of safe confinement and a treatment system more effective to it

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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

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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

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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

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One of the concerns of this century is with the handling and the final destination of urban solid waste (RSU), where depending on the form as they will be made use, they can cause diverse problems, they are of ambient or social order, being able to generate the loss of the quality of life and illnesses to the population, of direct or indirect form. The objective of the present work was to diagnosis the environmental partner situation of the Final Destination of the urban solid residues in the District of Guajiru, city of São Gonçalo do Amarante/RN, standing out the partner-economic situation of the scavengers. The research was carried through in the period of March of 2008 the October of 2009, with a methodology developed through analyzes them of documents made available for the state ambient agency, the Air base of Christmas and managing agencies of the city. For collection of the date, it was used directly application of the questionnaire with 20 existing scavengers in points of destination of residues, evaluation of the old place of final destination through the use of the spread sheet of the IQR (Index of Quality of the Residues), developed for the CETESB, identification of the matter dump and photographic register. For effect of treatment of the data, a descriptive analysis with regard to the answers of the interviewed scavengers was carried through. The acquired date, Scale had been according to tabulated and analyzed in Excel 2003, where they had been generated graphical to observe the behavior of the data. The results show that of the twenty interviewed scavengers, 35% possess age between 20 and 30 years; 75% possess incomplete basic education; 60% inhabit in houses of waal or huts (cardboard or wood); 55% do not make use of system of water supply and system of sanitary exhaustion; with regard to income monthly for scavengers, 35% had presented income between R$ 200,00 and R$300,00 and 20% possess income above of R$ 500,00 for possessing another source of income; 80% of the interviewed ones, use some type of equipment of individual protection; In the year of 2009, confirming what it was informed by the State agency of Environment, during the field visit, we evidence that the city of Is Gonçalo do Amarante, currently, destines its residues in Sanitary landfill of São Region Metropolitan of Natal in the District of Massaranduba in the city of Ceará-Mirim, after some interventions of the State Public prosecution service. However, in the district of Guajiru some diggings still exist that today are used as final destination of RCD' s (Residues of Construction and Demolition) of the cities of Natal and São Gonçalo do Amarante, as well as private dumps that are used by scavengers that deviate the final destination (Sanitary landfill) of the residues of the great generators (supermarkets, shopping Center and hotels), with presence of urubus, generating a new ambient problem for the city and the aeroportuária security. Ahead of this scene, the study it suggests viable alternatives for the elimination of the private dumps and for the social situation of the escavengers, aiming at to improve its quality of life and 10 to minimize the ambient impacts caused by the inadequate destination of the solid waste in the community of Guajiru, São Gonçalo do Amarante/RN, being able to contribute so that the public managers carry through action in the handling and the control of the final destination of the urban solid waste