955 resultados para Impostos municipais
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This work has as main objetive to analyze fiscal/tax collection of municipalities after the political-administrative decentralization in Brazil and its new role in this scenario, bringing up the competition for Decasa Sugar and Alcohol between the municipalities of Caiuá and Maraba Paulista in the context of expansion sugarcane cultivation in the Presidente Prudente Geographic Micro Region. The analysis has considered the geographic scales, in order to highlight the power relations on local/regional territory, determined by the Agroenergy Policy Guidelines in Brazil (2006-2011). The two municipalities have from the point of view economic dynamics, irrelevence, proven through the São Paulo Index of Social Responsibility (IPRS), maximizing the importance of the constitutional transfers, such as Participation Fund of Municipalities (FPM). Given this situation, we analyze the four taxes raised by the experts as the most impactful for municipal tax collection before the presence of sugarcane activity: the Territorial Urban Property Tax (IPTU), the Tax on Services of any Nature (ISSQN), the Tax Vehicles owned Motor (IPVA) and the Operations tax on the Circulation of Goods and on Transport Services Rendered Interstate and Intermunicipal (ICMS). It was verified, that only the ISSQN can be seen as an indicator increase in fiscal/tax collection before the presence sugarcane activity...
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This paper reports a master research that aimed to analyze the patterns of institutional relationships between local officials and communities of agrarian reform settlements in four counties of the State of São Paulo – Apiaí, Iaras, Promissão and Mirante do Paranapanema – particularly with regard to the types of support offered by the first to the economic activities in the settlements. In terms of methodology, we conducted a qualitative, exploratory and descriptive research, outlined in the format of multiple case study. Having like data sources the local officials responsible for institutional relations with the agrarian reform settlements, technicians agents of agencys linkeds to the land question, as INCRA and ITESP, and settled in leadership positions in rural settlements, we sought to evaluate the intensity, the types and quality of the (possible or actual) support offered by municipalities to economic activities inside the settlements. We sought to evaluate the results from theoretical lens formed around the notions of local development and the significance assumed by settlements in different locations. The results showed a fairly heterogeneous and, often, disparate in particular circumstances. It was evident, from the information collected, that a positive action of the municipal government in supporting the economic activities of the settlements is essential for the release of social energy based in settlements, enabling the realization of the "amalgam of possibilities" constructed from the implementation of rural settlements.
Políticas públicas municipais de saúde: fortalecendo a democracia em pequenos municípios brasileiros
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This article presents the endeavors of health municipal teams in building services that meet citizens’ demands, in a small municipality from a less developed area of the state of São Paulo. Beyond health services practice characterization and organization, our study assesses the challenges and advances in the implementation of public, health policies in Brazil. In this way it is possible to perceive how the family health strategy needs to overcome impasses in the service work processes, as well as more dynamic local and regional relations to provide comprehensive care to citizens. Health care exemplifies how, in democracy building, municipal action is indispensable to strengthen the effectiveness of public actions.
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In this paper, we aim at describing and assessing Environmental Education in Pedagogical Policy Projects (PPP) drawn by eight elementary schools belonging to the city school network of the city of Araraquara, in the State of São Paulo, Brazil. A framework was designed to detail references to topics and activities related to the environment contained in the respective PPP. Next, the information obtained was recorded under two categories: a) content and activities, and b) theoretical background. It was found that, although seven out of the eight PPP studied pointed to work towards environment-related topics, they do not enable the theoretical and methodological grounds behind their programmed actions be identified.
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In order to ensure the teaching and learning process of written and spoken language, the state government of São Paulo established as the official curriculum Read and Write Program (2007) and EMAI (2012). In municipal elementary schools in Bauru SP, since 2013, went into action the Common curriculum, targeting a unified curriculum. The curriculum has a wide range of definitions, which vary according to the conception of the authors, as well as its practice can occur of different ways resulting from the worldview and teacher's work. So, this study aimed to analyze the relationship between the curriculum of state and municipal schools in Bauru regarding its articulation with the use of technology in the early years of elementary school, opposing proposal curriculum and teaching practice. For this, was necessary check the view of teachers on this process, because they are responsible for putting the curriculum in action and link it with the use of technology. Several authors report that the use of technology in education to provide qualitative advances in school learning, thereby we asked whether there is a joint in the daily life of state and municipal schools, through the existing curriculum. To answer these and other questions in this work, we realized a qualitative empirical research base that used as an instrument of data collection: literature review, documentary, interview and questionnaire with nine teachers from public schools in the city Bauru, on which we identified that there curricular flexibility to articulate the use of technologies. However, there are also many challenges and opportunities related to public policies and training of teachers to cope with the demands of the digital age
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Pós-graduação em Educação - IBRC
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Pós-graduação em Odontologia Preventiva e Social - FOA
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Pós-graduação em Arquitetura e Urbanismo - FAAC
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Pós-graduação em Design - FAAC
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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O objetivo desta pesquisa é investigar a formulação de estratégias em órgãos públicos municipais de turismo do Estado de São Paulo. Para este fim realizou-se um estudo de casos múltiplos em seis municípios: Santos, Guarujá, Praia Grande, São Caetano do Sul, Rio Grande da Serra e Guarulhos. Os dados foram coletados através de entrevistas semiestruturadas. Constatou-se que estes órgãos municipais desenvolvem um encaminhamento lógico na formulação de estratégias, os quais apresentam em seus estágios iniciais características de informalidade, e na evolução deste processo contemplam-se necessidades e desejos dos consumidores e de outros stakeholders. Todo o processo de formulação de estratégias recebe influência de diversos stakeholders. As principais dificuldades encontradas no processo de formulação estratégica foram: falta de mobilização coletiva, conflitos de interesses e carência de recursos.
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Estudo exploratório que objetivou compreender o discurso das propostas aprovadas para intervenções em saúde nas Conferências de Saúde ocorridas em Curitiba-PR no período de 1997 a 2007. Os resultados demonstram que as intervenções em saúde aprovadas estiveram relacionadas aos índices epidemiológicos, financiamento do Sistema, reversão do modelo de assistência e participação do movimento social organizado. Para a ampliação da participação foram garantidas discussões ascendentes anteriores à plenária final, na qual se manteve um número de participantes quase constante. Nas considerações finais teve-se que não houve reflexão sobre os determinantes do processo saúde-doença; a tendência foi responsabilizar o indivíduo para promover mudanças na sua realidade e o modelo de ampliação da participação permite refletir sobre a representatividade dos movimentos sociais na decisão das políticas do setor.
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O trabalho apresenta resultados de pesquisa acerca das políticas de educaçao no Brasil, do princípio regime de colaboraçao e da gestao da educaçao, apresentando, neste momento, aspectos da trajetória sociopolítica da elaboraçao ou adequaçao dos Planos Municipais de Educaçao (PMEs), deflagrada em 2013 pelo MEC/SASE, com as possibilidades de efetivaçao do regime de colaboraçao e da gestao democrática. Sua abordagem é qualitativa, de caráter teórico-empírico e exploratório, abarcando a documentaçao relativa aos PMEs dos Municípios. No Tocantins, até o início do ano de 2014, um georreferenciamento demonstra que dos 139 Municípios, apenas seis elaboraram seus PMEs. Neste contexto, predomina a visao de administraçao municipal restrita às suas instituiçoes escolares e ao tempo de sua gestao, sem relaçao ou articulaçao com metas nacionais comuns com vistas à materializaçao do Sistema Nacional de Educaçao. Deste processo, destaca-se o significativo movimento sociopolítico em torno do planejamento da educaçao no século XXI, enfrentado o desafio de definir o objetivo comum da educaçao brasileira. Entretanto, há ideias que merecem ser investigadas, como a sua concepçao de gestao e planejamento e as formas de colaboraçao estabelecidas