1000 resultados para Tributação Pessoal dos rendimentos


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Este texto aborda o tema da organização pessoal que o estudante da modalidade a distância deverá ter para conseguir dar conta de todos os seus compromissos. São enfocadas três ferramentas organizacionais: Agenda do gmail, Planilhas eletrônicas e Agenda web.

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Nos últimos anos a arte tem sido associada à promoção da inclusão. O objetivo deste trabalho é analisar as perceções do impacto do grupo de Dança Inclusiva, Grupo Dançando com a Diferença, no desenvolvimento pessoal e na inclusão social dos seus elementos. No estudo participaram 20 sujeitos: 12 bailarinos (cinco bailarinos sem necessidades especiais e sete com necessidades especiais), cinco elementos que fazem parte da equipa técnica, e três encarregados de educação de bailarinos com deficiência mental. A recolha de dados foi realizada através da realização de focus groups junto de bailarinos, encarregados de educação e equipa técnica, e de uma entrevista individual ao Diretor Artístico. Os resultados apontam genericamente para perceções do grupo como agente facilitador da inclusão e de mudanças ao nível da aquisição de competências técnicas e artísticas, associadas ao desenvolvimento de competências sociais, permitindo perceber a dança também como forma de realização profissional e de inserção social.

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Chitosan is a natural polymer, biodegradable, nontoxic, high molecular weight derived from marine animals, insects and microorganisms. Oligomers of glucosamine (GlcN) and N-acetylglucosamine (GlcNAc) have interesting biological activities, including antitumor effects, antimicrobial activity, antioxidant and others. The alternative proposed by this work was to study the viability of producing chitooligosaccharides using a crude enzymes extract produced by the fungus Metarhizium anisopliae. Hydrolysis of chitosan was carried out at different times, from 10 to 60 minutes to produce chitooligosaccharides with detection and quantification performed by High Performace Liquid Chromatography (HPLC). The evaluation of cytotoxicity of chitosan oligomers was carried out in tumor cells (HepG2 and HeLa) and non-tumor (3T3). The cells were treated for 72 hours with the oligomers and cell viability investigated using the method of MTT. The production of chitosan oligomers was higher for 10 minutes of hydrolysis, with pentamers concentration of 0.15 mg/mL, but the hexamers, the molecules showing greater interest in biological properties, were observed only with 30 minutes of hydrolysis with a concentration of 0.004 mg/mL. A study to evaluate the biological activities of COS including cytotoxicity in tumor and normal cells and various tests in vitro antioxidant activity of pure chitosan oligomers and the mixture of oligomers produced by the crude enzyme was performed. Moreover, the compound with the highest cytotoxicity among the oligomers was pure glucosamine, with IC50 values of 0.30; 0.49; 0.44 mg/mL for HepG2 cells, HeLa and 3T3, respectively. Superoxide anion scavenging was the mainly antioxidant activity showed by the COS and oligomers. This activity was also depending on the oligomer composition in the chitosan hydrolysates. The oligomers produced by hydrolysis for 20 minutes was analyzed for the ability to inhibit tumor cells showing inhibition of proliferation only in HeLa cells, did not show any effect in HepG2 cells and fibroblast cells (3T3)

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The aim of this study is the labour market at Natal Metropolitan Region with emphasis in occupations and incomes that took place at the nineties. The definition of its chronological boundaries passed by verification of existence of evident socio-spatial impacts for output, occupation and income in national economy, with rebounds in all national territory, conditioned by institutional and socio-economical transformations which marked Brazilian insertion to capital flows and commodities globalization movement that took place at the cited decade. It has been shown that such impacts did not distributed themselves equally between diverse spatial levels (great regions, federate unities, municipalities) because of historical specificities in each place in terms of output structures and organization of distinct social agents. Having as its basis the Marxist perspective, it tackled theoretically occupations and incomes, transformations in labour universe occurred at world level, mainly in most urbanized areas, and following that to focus changes occurred in Brazilian society related to the search for competitive insertion in global economy during the period regarded. Special attention was gave to Natal Metropolitan Region, because it was historically a concentration area for investments, productive structure, people, occupations and incomes generated/appropriated in Rio Grande do Norte State. The basic data sources for research were the demographic Census (micro data) made by the Instituto Brasileiro de Geografia e Estatística (IBGE) intending to present the structure and the labour market dynamics, having as basis: 1) traditional indicators about labour market; 2) sectors of economic activities and 3) social positions and classes segments. One of the purposes is the demonstration that occupations and incomes keep relation with the restructuring which occurred in each specific sector during the period. Other purpose is to make explicit the factors which bear the participation of distinct segments in production or service execution that make possible the different participation in income distribution. Results are revealing the increasin precariousness in labour market, enlargement of occupations in tertiary sector and greater concentration of average incomes in the social segments which were owners of the greatest capital allowances between residents in Natal Metropolitan Region during the nineties

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The Federal Constitution states that the reduction of social and regional inequalities is one of the goals to be achieved by the Brasilian State. The economic constitution states that the national economy must be developed so as to achieve, amongst other objectives, the reduction of those inequalities. In this paper, we aim to demonstrate the duty, imposed by the Constitution to the State, of acting in the national economy so as to promote the achievement of the constitutional goals, among wich we highlight the reduction of inequalities. One of the instruments that can be used by the State to achieve this objective is its fiscal policy. It is also an aim in this paper to demonstrate that inducing tax norms can be used by the State, because it can encourage the economic agents to bring about the reduction of social and regional inequalities. Therefore, after bibliographic and jurisprudential research, we conclude that the duty, imposed to the State, of acting in the national economy so as to promote the achievement of the constitutional goals exists. We also conclude that this acting must be planed and constant, because the consequences are slow and that, within the limits of the constitution, the inducing tax norms can be an instrument for the State in order to reduct the social and regional inequalities

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This work aims to study the additive decisions, a type of juridical interpretation developed in foreign legal systems and which are known in Italy as adittive sentences. Thefore, this dissertation is based on theorical studies developed around the subject in Italy and Brazil. Considering the fact that the fundamental rights face a problem of implementation, being decreased its normative force when there are legislative partial omissions lacking constitutional justification creating privileges to certain individuals or social/economical groups over others, the method of additive interpretation according to the Constitution can be used in order to realize the principle of equality. In tax matters the subject is even more relevant in the way that it represents an important role in the economy. Partial legislative omissions can generate inequalities, favoring certain taxpayers in relation to others in similar legal situation. In these cases the privilege may have a negative impact on economic order restricting values related to the basis of market competition. On those occasions, Brazilian Judges and Courts must exercise their constitutional jurisdiction in order to expand the effects of the legislative omissions, based on the principle of equality by extending the standard to equal tax situations in order to maintain neutrality in taxation

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This work deals with considerations regarding common types of tax misuse that are present in the 1988 Brazilian Constitution. Thus, the work aims to unveil dogmatic features present in these practices that are considered illegal and are beset with vices such as power misusage. The research also aims to acknowledge the unconstitutionality issues regarding other guidance on behalf of goods that are responsible for the gradual positive approach realized by the 1988 Brazilian Federal Constitution. Thus, the work systematically used methodological procedures that aim to interpret the logical premises present as in the structure proposed by incidence rule matrix as in Ihering´s correction criteria considered as effective in itself. This is done also considering themes such as the Brazilian Public Tax legal matters. The work also performs a teleological debate of the Brazilian National Tax System as well as other related themes. It is understood that power misusage or any regards increase in aliquots. This can be observed in the quantitative criteria present in central aspects regarding taxes that are described in the constitutional regime either regulatory or induced nature, such as §1º, of the normative information present in article number 153 which is considered predominantly as tax raising such as pointed out in the 1988 Brazilian Constitution. On the other hand, it is seen that the type of misguidance with goods is understood as a practice that deviates as well as cuts connection with (rectius, unattaches) tax resources that are gathered and destined to specific constitutional purposes. At the end, the work deals with issues that aim to identify possible causes that lead to the use of norms and patterns that regulate such deviations. The research emphasizes ratio issues that are present in tax inspection proposals and invalidation that aim to restore the logical compatibility of these normative actions included in the Constitutional Tax Legal matters that was put forth by the 1988 Brazilian Federal Constitution

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L'objectif de cette étude est de comprendre la relation entre les situations didactiques faisant appel aux connaissances historiques et la construction de l'identité personnelle pour les enfants dans l'éducation de la petite enfance. Sa question centrale se demande si les connaissances sont offrent des contributions à la construction de l'identité personnelle par les enfants de la petite enfance. Se distingue, lui aussi, entend contribuer à élargir le débat sur l'enseignement et l'apprentissage des thèmes historiques dans l'éducation des enfants, et permettre un dialogue avec d'autres enseignants dans cette étape de l'éducation. Ont été analysés par des principes théoriques et méthodologiques de qualité et a assumé les orientations méthodologiques de la recherche collaborative. Il a été constaté que la systématisation des situations didactiques impliquant la connaissance historique dans l'éducation de la petite enfance contribue à la construction de l'identité personnelle de l'enfant. Ceci, pour prendre possession de ces connaissances, ils recueillent des renseignements qui permet le plus large éventail de relations, afin de comparer les pratiques culturelles de son temps avec des pratiques à d'autres moments. Ainsi orientée, l'enfant cherche à raconter son histoire avec le thème historique à laquelle elle a eu accès, d'organiser et de construire des réponses des explications sur leur environnement et de lui-même. Tout cela montre à la réalisation que le processus d'internalisation des connaissances historiques de l'enfant est construit comme un sujet et, par conséquent, cette connaissance peut être conçu comme un médiateur dans la formation de l'identité personnelle

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

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Global warming due to Greenhouse Gases (GHG) emissions, especially CO2, has been identified as one of the major problems of the twenty-first century, considering the consequences that could represent to planet. Currently, biological processes have been mentioned as a possible solution, especially CO2 biofixation due to association microalgae growth. This strategy has been emphasized as in addition to CO2 mitigation, occurs the production of biomass rich in compounds of high added value. The Microalgae show high photosynthetic capacity and growth rate higher than the superior plants, doubling its biomass in one day. Its culture does not show seasons, they grow in salt water and do not require irrigation, herbicides or pesticides. The lipid content of these microorganisms, depending on the species, may range from 10 to 70% of its dry weight, reaching 90% under certain culture conditions. Studies indicate that the most effective method to promote increased production of lipids in microalgae is to induce stress by limiting nitrogen content in the culture medium. These evidences justify research continuing the production of biofuels from microalgae. In this paper, it was studied the strategy of increasing the production of lipids in microalgae I. galbana with programmed nutritional stress, due to nitrogen limitation. The physiological responses of microalgae, grown in f / 2 with different concentrations of nitrogen (N: P 15,0-control, N: 5,0 P and N: P 2,5) were monitored. During exponential phase, results showed invariability in the studied conditions. However the cultures subjected to stress in stationary phase, showed lower biomass yields. There was an increase of 32,5% in carbohydrate content and 87.68% in lipids content at N: P ratio of 5,0 and an average decrease of 65% in protein content at N: P ratios of 5, 0 and 2.5. There were no significant variations in ash content, independently of cultivation and growth phase. Despite the limitation of biomass production in cultures with N: P smaller ratios, the increase of lipid accumulation highest lipids yields were observed as compared to the control culture. Given the increased concentration of lipids associated to stress, this study suggests the use of microalgae Isochrysis galbana as an alternative raw material for biofuel production

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The need for new sources of energy and the concern about the environment have pushed the search for renewable energy sources such as ethanol. The use of lignocellulosic biomass as substrate appears as an important alternative because of the abundance of this raw material and for it does not compete with food production. However, the process still meets difficulties of implementation, including the cost for production of enzymes that degrade cellulose to fermentable sugars. The aim of this study was to evaluate the behavior of the species of cactus pear Opuntia ficus indica and Nopalea cochenillifera, commonly found in northeastern Brazil, as raw materials for the production of: 1) cellulosic ethanol by simultaneous saccharification and fermentation (SSF) process, using two different strains of Saccharomyces cerevisiae (PE-2 and LNF CA-11), and 2) cellulolytic enzymes by semi-solid state fermentation (SSSF) using the filamentous fungus Penicillium chrysogenum. Before alcoholic fermentation process, the material was conditioned and pretreated by three different strategies: alkaline hydrogen peroxide, alkaline using NaOH and acid using H2SO4 followed by alkaline delignification with NaOH. Analysis of composition, crystallinity and enzymatic digestibility were carried out with the material before and after pretreatment. In addition, scanning electron microscopy images were used to compare qualitatively the material and observe the effects of pretreatments. An experimental design 2² with triplicate at the central point was used to evaluate the influence of temperature (30, 40 and 45 °C) and the initial charge of substrate (3, 4 and 5% cellulose) in the SSF process using the material obtained through the best condition and testing both strains of S. cerevisiae, one of them flocculent (LNF CA-11). For cellulase production, the filamentous fungus P. chrysogenum was tested with N. cochenillifera in the raw condition (without pretreatment) and pretrated hydrothermically, varying the pH of the fermentative medium (3, 5 and 7). The characterization of cactus pear resulted in 31.55% cellulose, 17.12% hemicellulose and 10.25% lignin for N. cochenillifera and 34.86% cellulose, 19.97% hemicellulose and 15.72% lignin for O. ficus indica. It has also been determined, to N. cochenillifera and O. ficus indica, the content of pectin (5.44% and 5.55% of calcium pectate, respectively), extractives (26.90% and 9.69%, respectively) and ashes (5.40% and 5.95%). Pretreatment using alkaline hydrogen peroxide resulted in the best cellulose recovery results (86.16% for N. cochenillifera and 93.59% for O. ficus indica) and delignification (48.79% and 23.84% for N. cochenillifera and O. ficus indica, respectively). This pretreatment was also the only one which did not increase the crystallinity index of the samples, in the case of O. ficus indica. However, when analyzing the enzymatic digestibility of cellulose, alkali pretreatment was the one which showed the best yields and therefore it was chosen for the tests in SSF. The experiments showed higher yield of conversion of cellulose to ethanol by PE-2 strain using the pretreated N. cochenillifera (93.81%) at 40 °C using 4% initial charge of cellulose. N. cochenillifera gave better yields than O. ficus indica and PE-2 strain showed better performance than CA-11. N. cochenillifera proved to be a substrate that can be used in the SSSF for enzymes production, reaching values of 1.00 U/g of CMCase and 0.85 FPU/g. The pretreatment was not effective to increase the enzymatic activity values

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Tropical fruits have been extensively studied due to their functional potential attributed to the presence of natural bioactive compounds. The exotic fruit jambolan (Syzygium cumini) has been reported for its appreciable amount of phenolic compounds, especially anthocyanins and antioxidant capacity. Nevertheless, there are hardly any derived jambolan products in the Brazilian market. In addition to that, considerable volumes of fruit are lost due to their high perishability. Dried fruits have become an important fruit market segment due to its weight and volume reduction and decreased transportation and storage costs. Thus, this study evaluated the jambolan pulp submitted to spouted bed drying (JLJ) and lyophilization (JLI), besides assessing the drying impact on the final product. In order to achieve this, the process performance was calculated and compared, as well the physicochemical and bioactive characteristics (moisture, water activity (aw), solubility, hygroscopicity, density, color, structure through images obtained by scanning electron microscopy (SEM), concentration of bioactive (total phenolic compounds (TPC), anthocyanins, proanthocyanidins and ascorbic acid) and antioxidant activity. The results showed drying efficiency higher than 60% for both products and that JLJ group showed higher moisture and water activity when compared to the JLI group (p<0.05). The two types of drying were able to produce stable final product in the microbiological point of view, given that both showed aw < 0.6. The final products exhibited high solubility (73.7 to 81.6%) and low hygroscopicity (9.8 to 11.6%), desirable characteristics for dehydrated foods. Despite the losses caused by drying, the dried jambolan pulp by both methods showed high TPC (468.6 to 534.0 mg GAE/100g dm), anthocyanins (from 491.9 to 673.4 mg. eq. cyanidin-3-glicoside/100g dm), proanthocyanidins (66.9 to 76.6 mg QTE/g dm) and ascorbic acid (156.4 to 186.8 mg/100 g dm). Taken together, the results of this study reveal spouted dried and freeze dried jambolan pulp as bioactive-rich natural products with suitable physicochemical and functional characteristics to be used as food ingredients. The data also demonstrate the drying techniques as rational strategies for the exploitation of the exotic fruit jambolan

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In this dissertation, based on two theoretical frameworks, American functionalism and variationist sociolinguistics, I take as subject the sequence connectors E and AÍ, which has the grammatical function of indicating retroactive-propeller sequenciation of information. I analyze the variable use of these connectors in texts written by students from two public schools in the city of Natal, RN, attending at the time of data collection (the year 2012), two distinct levels of basic education: the sixth and the ninth year. The students who contributed to this research wrote, as part of their activities in the classroom, texts of two narrative genres: narrative of personal experience (non-fictional) and short story (fictional). In addition, these students and their Portuguese teachers answered a test of linguistic attitude in which they gave their opinions regarding the appropriateness of the use of connectors E and AÍ in contexts of speech and writing marked by distinct degrees of formality. The results obtained by means of quantitative analysis showed different tendencies of linguistic, social and stylistic distribution of connectors E and AÍ in the narrative texts written by the students. I related these results to the action of two principles: the principle of persistence, linked to the process of change by grammaticalization, and the principle of stylistic markedness. Besides, I took into account the answers provided by students and teachers to the test of linguistic attitude for refine the interpretation of the results