888 resultados para Índice Nacional de Preços ao Consumidor Amplo (IPCA)


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This work presents results derived from a study related to impact on non-controllable costs in the determination of energy taxes. This is done analyzing tax review practiced by concessionaries responsible for the distribution of electrical energy located in the Northeastern Region of Brazil, between 2003 and 2004. This Region was chosen as a study area due to the researcher s expectation in congregating companies that deliver services to markets that have similar social-economical profiles. A brief explanation related to the restructuring of the electrical sector in Brazil is presented, pointing out that there was privatization of the great majority of these companies. The study also points out the definition of regulating rules in service delivery process. The components of taxes that are practiced by these companies aimed at final consumers, as well as the market as a whole and the revision process that is executed by Agência Nacional de Energia Elétrica ANEEL for the definition of these taxes are demonstrated in the research. A brief historical of the concessionaires that were focus of the research is presented, totaling five companies. Some data used by ANEEL in the tax review process was analyzed as well as data on components of approved taxes. It is concluded that as a media 47, 49% of the components of taxes in the researched companies correspond to the non-controllable costs. These is done considering previous classification by ANEEL in the tax review process. Although, if it is considered that these companies since 2006, by the means of participation in energy auctions are able to negotiate energy prices for their own needs, it is concluded that these concession contracts guarantee the delivery of the service to the costumer in the total tribute. The percentage of non-controllable costs is 16, 27% average of the tax. This means, amongst other information, that the government has a great deal of responsibility in the formation of price practiced by these companies and its target markets

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The concern with issues related to consumer protection has emerged in North America and then spread throughout the world. In Brazil, consumer‟s rights and interests only gained greater importance after their consolidation in the Constitution of 1988 and the enactment of the 8078/90 Law (Consumer‟s Protection and Defense Code), which established the consumerist microsystem. The understanding of the legal relationship of consumption concept is necessarily connected to knowledge of the elements that compose it. Among these, we can find the consumer and the provider (subjective elements), the product or service (objective elements), and the consumer‟s condition as final receiver of the consumption object (finalistic element). In order to elucidate the configuration of consumer protection before advertising communication, this work will analyze the advertising through the prism of consumerist laws, conceptualizing it and presenting a differentiation of it in relation to practices such as marketing, offer and commercial communication as well as examining its several kinds of manifestation, focusing mainly the ones categorized as misleading or unfair advertising. All kinds of advertising communication against the consumerist microsystem are subject to judicial control exercised by the State. Besides individual protection possibilities, this state-owned control can be collectively exercised as a result of the utilization of public civil action and popular action. Some specific categories of advertising (smoking products, alcoholic beverages, pesticides, medicines and therapies) are still subject to a set of particular restraints provided by the 9294/96 Law, which enables the performance of a special control in relation to them. In addition to state control, there is also a system of advertising communication self-regulation, which develops itself through the actions of the National Council of Advertising Self-Regulation that are based mainly on the laws established by the Brazilian Code of Advertising Self-Regulation and its annexes. However, this system of advertising self-regulation still has some deficiencies that hinder its effectiveness

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The development has been a phenomenon in constant discussion today, whose fundamental importance should be to promote the welfare of humanity. Thus, the development becomes an element that adds political, economic, social and environmental values . In Mozambique the development model adopted by the State prioritizes the economic dimension, in this case favoring the growth of capitalist structure production. Thus , the basic conditions for human survival still leaves much to be desired and the Mozambican population in general and the district of Chibuto , in particular , continue to face several difficulties to have access to such conditions, and the lack of potable water is a that most of the problems afflicting this population . The water was always a factor related to the socio-economic development of the population, where great civilizations and major economic marks were always influenced by water availability, and today this feature is present in all sectors of production. In Mozambique, much effort has been made by the government, national and international organizations to enhance and guarantee the supply of potable and drinking water, and despite all this effort, most of the population does not have access to this precious resource. In this sense, this work presents an analysis of the effects of the National Water Policy in the study area, analyzes the shortage of potable water in the district of Chibuto, discusses the design and development contained in the official discourse of the state and, opposes the idea of human development. For such issues that help to understand the phenomenon under study, such as territory, public policy and criticism of hegemonic conception of development are addressed. To make the desired approach, we performed a characterization of the District of Chibuto, addressing the issue of poverty, with a brief discussion of this concept, from different approaches, and analyze the impact of the PARPA (Action Plan for the Reduction of Absolute Poverty) in fighting poverty in Mozambique, and became a description of the scenario of poverty and vulnerability in Chibuto district with the construction of Territorial Human Development Index. Research also brings up a discussion about territory and technicization which describes the senary of the water supply system in the District and territorial dynamics of Chibuto, from the analysis and description of existing structures and other technical objects that structure the territory under study. Thus, it was found that the development should be summarized in the satisfaction of human needs, and should be the cornerstone of the new type of development that is intended for the purpose of triggering urgently actions to overcome or combat bleak misery suffered by the majority of inhabitants of the District of Chibuto

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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OBJETIVO: Analisar a concordância e eficiência de três valores críticos para índice de massa corporal (IMC) na indicação da obesidade abdominal e do excesso de gordura corporal em adolescentes. MÉTODOS: Análise transversal, em que participaram do estudo 807 jovens, de ambos os sexos (entre 11 e 17 anos), e foram aferidos valores de massa corporal, estatura, circunferência de cintura e gordura corporal relativa. A curva ROC analisou a eficiência dos pontos de corte para índice de massa corporal. RESULTADOS: Os três valores críticos analisados apresentaram moderada concordância na indicação da obesidade abdominal (0,54 a 0,66) e elevados valores de sensibilidade (77,4% a 92,8%) e especificidade (75,6% a 91,6%) para a indicação do estado nutricional. A proposta nacional foi mais sensível na indicação de concomitante excesso de gordura corporal e obesidade abdominal (97,8%). CONCLUSÃO: Todos os valores críticos analisados apresentaram desempenho similar na indicação do estado nutricional e da obesidade abdominal, no entanto a proposta nacional foi mais sensível na indicação de indivíduos obesos com elevado risco cardiovascular.

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Incluye Bibliografía

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Incluye Bibliografía