A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária

As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60 s. Among its experiences, MERCOSUL is the one with the most advanced objectives. However, MERCOSUL has not managed to achieve the objectives planned nor moved forward the integration process. Differently of what happened in Europe, in MERCOSUL the common market projected is concluded. It faced many disappointments throughout its brief history. As it matters to law, those were caused by the absence of supranationality, a mechanism that would allow MERCOSUL s decisions to be directly binding in the States with no need of bureaucratic proceedings to incorporate them to national legal systems. Among Latin American States, Brazil is probably the most resistant to integration process, due to Federal Constitution 1988 rigidity and legal professionals conservadorism towards opening legal system to international law. In Brazil hermeneutical standards are always based on national sovereignty and international law is referred as less important. The problems become more visible relating to taxation, a subject that plays an enormous role in integration process for its economic impact, demanding the execution of tax harmonization policies compatible to the integration levels aspired. However, because of the large number of tax rules in the Federal Constitution, structural changes initiatives face difficulties in order to be implemented. Actually, after two Constitutional Reforms on taxation, Brazil has not yet succeeded on promoting the necessary adaptations to regional integration. The research has confirmed the hypothesis that supranationality has indispensably to be adopted if Brazil really desires to move forward the integration process. But it has also been demonstrated that there are hermeneutical paths suitable to the constitutional profile which allow the adoption of supranationality, through the revision of the sovereignty traditional concept

Regulação do livre acesso no transporte de gás natural à luz da ordem econômica da Constituição de 1988

In the middle of modern social changes produced by globalization and capitalism, several markets have changed. States have left the direct coordination of these markets (chiefly public utility sector in the form of monopolies), introducing regulation in order to promote competition. These changes have affected natural gas industry by promoting competition as a key factor to the development and the increase of firms in this market. The regulatory reform of natural gas industry ocurred in EUA and Europe Union and it has produced its first results. In Brazilian context, Constitutional Amendment nbr. 09 and Federal Law nbr. 9.478/97 ( Petroleum Law ) opened the natural gas market to a broad range of private economic agents and they finished the monopoly over the industry before managed by Petrobras. The new regulatory framework of Brazilian natural gas industry has designed competition as a central element to the new form of managment of business and contractual relationships of this industry. Among the regulatory instruments, open access regulation in natural gas pipelines is directed to promote competition. The questions arised about its implementation in Brazilian context are studied in the present work, in which it is discussed the constitutional rules and principles are to be applied to the open access regulation within the theme of statal regulation of economy present in constitutional economic order

Efeito de quatro tipos de mel na longevidade e reprodução de Catolaccus grandis (Hymenoptera:pteromalidae)

O trabalho teve como objetivo conhecer o melhor tipo de mel em relação à longevidade e fertilidade do parasitóide do bicudo-do-algodoeiro Catolaccus grandis. Adultos recém-emergidos foram transferidos para recipientes plásticos de 500mL, adaptados com tubo para fornecer água e umidade para os insetos. Um casal do parasitóide foi mantido em cada recipiente em câmara climatizada a 25±1°C, UR = 70±10% e fotoperíodo de 14h. O trabalho constou de 4 tratamentos: mel de flor de laranjeira; mel de flores de plantas silvestres; mel de cana-de-açúcar (todos produzidos por Apis mellifera) e mel de flores silvestres produzido por abelha Jataí (Tetragonistica angustula), com 15 repetições cada. Adultos recém-emergidos do parasitóide receberam cinco larvas de Euscepes postfasciatus encapsuladas em parafilm. Três gotículas de mel foram colocadas sobre o parafilm. Calculou-se a longevidade de machos e fêmeas, número de ovos dia-1 fêmea-1 e número total de ovos fêmea-1 e construíram-se as tabelas de fertilidade. As melhores dietas para alimentar adultos de C. grandis foram o mel silvestre e o de laranjeira. A melhor fecundidade foi observada na dieta de mel de laranjeira (101,60 ovos fêmea-1) e os melhores resultados para aumento reprodutivo e populacional deste parasitóide foram obtidos com mel de laranja e com mel silvestre.

O discurso ideológico no método reflets-Brésil

Cette étude vise à identifier, décrire et comprendre, le discours idéologique de la méthode Reflets-Brésil. L'étude, a été subventionnée en partie par une analyze des recommandations brésiliennes, et européennes, sur l'enseignement des langues étrangères, et pour la reflexion sur le matériel d'enseignement des langues étrangères, proposées respectivement par Alain Choppin et Christian Puren, et d'autre part, trouvé appui théorique, de la proposition de John B. Thompson en ce qui concerne les concepts de la culture et l'idéologie. La recherche a été de nature qualitative, sur la base des idées de Norman Fairclough sur l'analyse critique du discours, et a été organisé autour de l'hypothèse que la méthode Reflets-Brésil, tandis que un produit de la industrie europeane du livre, adaptée pour le public brésilien, traduit le discours idéologique, malgré les recommandations brésilien en matière d'éducation et le développement des manuels scolaires. Dans l'étude, il a été conclu par la véracité de l'hypothèse. La méthode Méthode Reflets-Brésil, non seulement peut être comprise comme un véhicule idéologique, mais ne prévoit pas dans sa proposition pour l'enseignement des langues étrangères, un espace de réflexion qui peuvent conduire à une reconstruction de discours critique et / ou pratiques liées à l'enseignement du français comme langue étrangère

Trigona spinipes (Fabr.) (Hymenoptera: Apidae) em espécies de maracujazeiro: flutuação populacional, horário de visitação e danos às flores

Avaliou-se a infestação, flutuação populacional e horário de visitação de Trigona spinipes (Fabr.) (Hymenoptera: Apidae) em espécies de maracujazeiro. As espécies utilizadas foram Passiflora coccinea, P. setacea, P. alata, P. edulis f. flavicarpa, P. laurifolia e P. nitida, aos três anos de idade. O ensaio foi conduzido em parcelas de 1,5 m de comprimento, avaliando-se os dois lados da espaldeira, considerando-se apenas o 0,5 m superior desta e totalizando, para os dois lados, a área de 1,5 m². Avaliaram-se os seguintes parâmetros: número de irapuás e porcentagem de dano nos botões florais, flores, frutos, ramos, folhas e pedúnculos. Para a determinação do horário de visitação, foi utilizada P. coccinea, sendo as avaliações realizadas às 9:00h, 12:00h e 15:00h. A correlação entre o número médio de T. spinipes presentes nas flores de espécies de maracujazeiro e a porcentagem de danos foi positiva e significativa (r = 0,99). em nenhuma das observações efetuadas, constatou-se a presença de T. spinipes nos botões florais, frutos, ramos, folhas ou pedúnculos das espécies de maracujazeiro, não ocorrendo danos nessas estruturas. Esse resultado sugere que as abelhas são atraídas pelas flores ocasionando danos nessas estruturas, provavelmente, por utilizar o tecido floral ou resinas contidas neste para a construção de ninhos. P. coccinea foi a espécie mais danificada por T. spinipes, apresentando suscetibilidade ao ataque desse inseto. Os horários de maior incidência de T. spinipes foram 9:00h e 12:00h, ocorrendo decréscimo significativo no número de abelhas por flor às 15:00h. Constatou-se maior infestação de T. spinipes nas flores das plantas de maracujá nos meses de outubro a novembro, coincidindo com a primavera, em Jaboticabal, SP.

A obra de triangulis omnimodis libri quinque de Johann Müller Regiomontanus (1436 1476): uma contribuição para o desenvolvimento da trigonometria

Trigonometry, branch of mathematics related to the study of triangles, developed from practical needs, especially relating to astronomy, Surveying and Navigation. Johann Müller, the Regiomontanus (1436-1476) mathematician and astronomer of the fifteenth century played an important role in the development of this science. His work titled De Triangulis Omnimodis Libri Quinque written around 1464, and published posthumously in 1533, presents the first systematic exposure of European plane and spherical trigonometry, a treatment independent of astronomy. In this study we present a description, translation and analysis of some aspects of this important work in the history of trigonometry. Therefore, the translation was performed using a version of the book Regiomontanus on Triangles of Barnabas Hughes, 1967. In it you will find the original work in Latin and an English translation. For this study, we use for most of our translation in Portuguese, the English version, but some doubt utterance, statement and figures were made by the original Latin. In this work, we can see that trigonometry is considered as a branch of mathematics which is subordinated to geometry, that is, toward the study of triangles. Regiomontanus provides a large number of theorems as the original trigonometric formula for the area of a triangle. Use algebra to solve geometric problems and mainly shows the first practical theorem for the law of cosines in spherical trigonometry. Thus, this study shows some of the development of the trigonometry in the fifteenth century, especially with regard to concepts such as sine and cosine (sine reverse), the work discussed above, is of paramount importance for the research in the history of mathematics more specifically in the area of historical analysis and critique of literary sources or studying the work of a particular mathematician

Avaliação da eficiência de catalisadores comerciais na obtenção de biodiesel de algodão (Gossipium hisutum L.)

The increasing demand for energy and the environment consequences derived from the use of fossil energy, beyond the future scarcity of the oil that currently is the main power plant of the world, it stimulated the research around the production of biodiesel. In this work the synthesis of biodiesel of cotton in the methyl route was carried through, for had been in such a way used catalyst commercial homogeneous, Na-Methylat and the K-Methylat, aiming to the evaluation of the efficiency of them. An experimental planning 23 was elaborated aiming to evaluate the influence of the variable (molar reason oil/alcohol, % of catalyst and temperature) in the process as well as indicating the excellent point of operation in each case. The biodiesel was analyzed by gaseous chromatography, indicating a conversion of 96,79% when used Na-Methylat® as catalytic, and 95,65% when the K-Methylat® was used. Optimum result found with regard to the conversion was obtained at the following conditions: molar reason oil/alcohol (1:8), temperature of 40°C and 1% of catalyst Na-Methylat, reaching a 96,79% conversion, being, therefore, above of the established for the European norm (96.5%). The analysis of regression showed that the only significant effect for a confidence level of 95%, was of the changeable temperature. The variance analysis evidenced that the considered model is fitted quite to the experimental response, being statistically significant; however it does not serve inside for make forecasts of the intervals established for each variable. The best samples were analyzed by infra-red (IR) that identified the strong bands of axial deformation C=O of methylic ester, characterized through analyses physicochemical that had indicated conformity with the norms of the ANP, that with the thermal and rheological analyses had together evidenced that biodiesel can be used as combustible alternative in substitution to diesel

O padre, o filósofo e o profeta : a América de Simão de Vasconcelos

To build an Portuguese America, after discovering at the beginning of XVI century, the Europeans used the physic, politic colonization and also a space ideological domain using write texts, chronicles, and started making a conceive America that was more European than American. One of those chronicles was the Society of Jesus Chronicle written by father Simão de Vasconcelos, a Jesuit. So our object is recognizing in this chronicle the ways that this father had imagined the America. We are looking to answer how the Jesuit use some references to Classic Antiquity (meanly Aristotle and Samuel) because how this action until happen in the Renascence (XVII century) the intellectual production certainly involve renascent topoi. To get this we used some authors that study Intellectual/ Cultural History like Burckhardt e Ginzburg and some authors from Speech Analyses like Certeau and Foucault, to, in the end, can understand how Simão de Vasconcelos created his Brazil

Música dos espaços: paisagem sonora do Nordeste no movimento armorial

This work exams the presence of music in the imaginary constitution of spaces, taking as study s object part of the musical production of the Armorial Movement, officially casted in 1970 in the city of Recife, Pernambuco. From that so called, by the Armorial s discourse, the essence of the brazilian northeastern popular art , the armorialists has intended to make an art that express an idea of northeasternity and brazility . Tries to demonstrate how the music has exerted a basic function of condensation and spreading of the armorial aesthetics, auditorily delimiting the territory of Brazilian Northeastern and, at the same time, trying to impose a sonority to it. This work still analyses the elaboration of what would be a proper soundscape of the Northeastern and how this elaboration passes trough the desire of crystallization of an idealized space, perpetual, escape line of the characteristic modernizing and postmodernizing experience of the twentieth century, product, in turn, of the anxiety of conservation of the Northeastern as a shelter to the traditions that has been evidenced by the construction of an visibility and, also, an audibility to the so called northeastern universe. It analyses, too, the way as works the confrontation between the idea of a so called northeastern soundscape - sonorous events set taken as typical from the rural space - and a sonorous archives series produced since 1920 with the regionalist discourse, showing how was elaborated an armorial music that has intended to represent the brazilian Northeastern. It evidences how, to the elaboration of armorial music, it was managed elements from the European musical culture so called scholar. It argues that the utilization of, to the manufacture of the armorial thinking and aesthetics, of a European mimical capital, so called that way by Stephen Greenblat, was consequence of the intellectual leadership of the Movement, centered in the writer Ariano Suassuna. It argues that Suassuna, followed by the musicians and the artists of the Movement, has searched to evidence a genetic linking between what he has considered the Brazilian true popular art and the medieval Iberian culture. For in such a way, the music was taken as a formation element of the social imaginary and directed to verify a relationship between the Northeastern idealized by the Armorial and the music produced by the Movement. This work has searched, therefore, through the analysis of the armorial music, to study the possible confluences between music and the space that has produced it to, by this analysis, to think the complicity between music and history

Corpo e fronteira: o diário de Samuel Fritz e a conquista do espaço amazônico

Considering that the Jesuitical tradition which Father Samuel Fritz belonged, has a clear political and institutional dimension that reveals itself in the missionary initiative placed since the Trento Council, his journal is a experience story as missionary at Maynás region during the period from 1686 until 1725. In his narrative, a series of data related to the conquer of Amazonia, conflicts among the Iberic Kingdoms and french, dutches and british, transformation of culture and space close the period of the Madrid Deal. I´ll explore the men and space relationship, in this case, the missionary in his special practice, therefore an effective and geometrical politic for border control was only applied at 1750 with reformist governments and that Amazônia was, until now, an object of autonomous initiatives, not being until now a priority focused state politics action like the ones in the central regions (silver mines) and that the missionary action of Samuel Fritz represented ant that moment represented the most important border advance to the Spanish Kingdom, coinciding with the end of the borders previously set in Madrid and Santo Idelfonso, I´ll put the question of how and with which politics the experience of Fritz in Maynás could represent an advance about Amazônia space. Then I´ll approach the problem about three aspects that are chapters: The first one was focused to the Iberic Kingdoms atlantic politics and the internal geopolitical relationships they created as the centre and the border emerging a new order; in the second chapter I studied the special transformation cause by the encounter and conflicts between the Indian and European order generating a new organization; in the third chapter I´ll examined the political border of the state and the emergency of the missionary body as an institution, with the tradition and missionary action as support, or not, to the exploration of the east border of Spanish America influencing the delimitation process of the border between Portugal and Spain

Avaliação da estabilidade térmica e oxidativa dos biodieseis de algodão, girassol, dendê e sebo bovino

The search for new sources of environmentally friendly energy is growing every day. Among these alternative energies, biodiesel is a biofuel that has had prominence in world production. In Brazil, law 11.097, determine that all diesel sold in the country must be made by mixing diesel/biodiesel. The latter called BX, , where X represents the percent volume of biodiesel in the diesel oil, as specified by the ANP. In order to guarantee the quality of biodiesel and its mixtures, the main properties which should be controlled are the thermal and oxidative stability. These properties depend mainly of the chemical composition on the raw materials used to prepare the biodiesel. This dissertation aims to study the overall thermal and oxidative stability of biodiesel derived from cotton seed oil, sunflower oil, palm oil and beef tallow, as well as analyze the properties of the blends made from mineral oil and biodiesel in proportion B10. The main physical-chemical properties of oils and animal fat, their respective B100 and blends were determined. The samples were characterized by infrared and gas chromatography (GC). The study of thermal and oxidative stability were performed by thermogravimetry (TG), pressure differential scanning calorimeter (PDSC) and Rancimat. The obtained biodiesel samples are within the specifications established by ANP Resolution number 7/2008. In addition, all the blends and mineral diesel analyzed presented in conformed withthe ANP Regularion specifications number 15/2006. The obtained results from TG curves data indicated that the cotton biodiesel is the more stable combustible. In the kinetic study, we obtained the following order of apparent activation energy for the samples: biodiesel from palm oil > sunflower biodiesel > tallow biodiesel > cotton biodiesel. In terms of the oxidative stability, the two methods studied showed that biodiesel from palm oil is more stable then the tallow. Within the B100 samples studied only the latter were tound to be within the standard required by ANP resolution N° 7. Testing was carried out according to the EN14112. This higher stability its chemical composition

Evolução da terminoliga princípio contábil baseada na Escola Norte-Americana

This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures

Pós-colheita de pêssegos (Prunus pérsica L. Bastsch) revestidos com filmes a base de amido como alternativa à cera comercial

O presente trabalho objetivou prolongar a conservação póscolheita de pêssegos, armazenando-os à temperatura ambiente. Inicialmente selecionou-se uma microemulsão à base de fécula de mandioca e cera de abelha. Posteriormente ela foi testada, aplicando-a na superfície dos frutos em comparação com Fruit wax (cera comercial), com o intuito de se verificar o efeito dos diferentes tratamentos na composição química, física e físico-química dos mesmos. Utilizaram-se pêssegos 'Biuti' colhidos manualmente em 14/01/1999, ao atingirem o ponto de maturação fisiológica. do lote colhido foram selecionados 120 frutos sendo os mesmos analisados quanto a perda de massa fresca, taxa respiratória, textura, sólidos solúveis totais, acidez total titulável e pH, a cada 3 dias. Os frutos receberam os tratamentos: Testemunha, Fruit Wax, Fécula e Microemulsão. Os tratamentos Fruit Wax e Microemulsão proporcionaram melhor eficiência em relação à perda de massa fresca que os frutos dos tratamentos Testemunha e Fécula. Quanto à taxa de respiração, verificou-se picos da ordem de 40mg de CO2.kg-1.h-1 . Quanto aos açúcares, verificou-se que a sacarose foi o açúcar encontrado em maior quantidade, com apenas traços de glicose e frutose em algumas amostras. Quanto aos teores de sólidos solúveis totais, os frutos tratados com Fruit Wax apresentaram valores inferiores aos do tratamento Testemunha. O efeito da Microemulsão mostrou-se similar ao da cera Fruit Wax em todos os atributos e, superior ao dos tratamentos Testemunha e Fécula na redução da perda de massa fresca.

Miomas submucosos: classificação pré-operatória para avaliação da viabilidade da cirurgia histeroscópica

OBJETIVO: desenvolver uma nova classificação pré-operatória dos miomas submucosos para avaliação da viabilidade e do grau de dificuldade da miomectomia histeroscópica. MÉTODOS: conduzimos um estudo onde quarenta e quatro pacientes foram submetidas a ressecção histeroscópica de 51 miomas submucosos. Foram considerados a possibilidade da ressecção total do mioma, o tempo cirúrgico, o balanço hídrico e a incidência de complicações. Os miomas foram classificados pela classificação da sociedade Européia de Cirurgia Endoscópica (CSECE) e pela Classificação Proposta (CP) pelo nosso grupo, que, além do grau de penetração do mioma no miométrio, adiciona como parâmetros a extensão da base do mioma em relação à parede do útero, o tamanho do nódulo em centímetros e a topografia na cavidade uterina. Para análise estatística foram usados o teste de Fisher, o teste t de Student e a análise de variância. Foi considerado estatisticamente significativo quando o valor de p-valor foi menor que 0,05 no teste bicaudal. RESULTADOS: em 47 miomas a cirurgia histeroscópica foi considerada completa. Não houve diferença significativa entre os três níveis (0, 1 e 2) da CSECE. Pela CP, a diferença quanto ao número de cirurgias completas foi significativa (p=0,001) entre os dois níveis (grupos I e II). A diferença da duração da cirurgia quando se compara as duas classificações foi significativa. em relação ao balanço hídrico, apenas a CP mostrou diferenças entre os níveis (p=0,02). CONCLUSÕES: a CP inclui mais dados sinalizadores das dificuldades da miomectomia histeroscópica do que a CSECE, atualmente em uso. Deve ser enfatizado que o número de miomectomias histeroscópicas usado para essa análise foi modesto, sendo interessante a avaliação do desempenho dessa classificação em séries maiores de casos.

Atividade antimicrobiana de própolis de Apis mellifera obtidas em três regiões do Brasil

As propriedades biológicas da própolis de Apis mellifera são amplamente relatadas sendo comuns variações nas mesmas em função da região onde foram produzidas. A ação antimicrobiana de própolis obtidas em três regiões do Brasil (Botucatu-SP, Mossoró-RN e Urubici-SC) foi investigada sobre linhagens isoladas de infecções clínicas humanas (Staphylococcus aureus, Escherichia coli, Enterococcus sp, Pseudomonas aeruginosa e Candida albicans). Foram preparados extratos alcoólicos de própolis (EAP) e determinada a Concentração Inibitória Mínima (CIM) seguida do cálculo da CIM90%. A própolis de Botucatu foi a mais eficiente sobre S. aureus (0,3%v/v), Enterococcus sp (1,1%v/v) e C. albicans (2,1% v/v). Para E. coli, a própolis eficiente foi de Urubici (7,0%v/v) e para P. aeruginosa a de Mossoró (5,3%v/v). Os resultados mostram maior sensibilidade das bactérias Gram positivas e levedura em relação às Gram negativas. É possível concluir que, para os microrganismos testados e amostras de própolis testadas, há diferenças na atividade antimicrobiana em função do local de produção e que isso se explica pela diferença de composição química da própolis.