1000 resultados para Administração tributária federal


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Avaliaram-se os efeitos da infusão de diferentes doses de lidocaína sobre o ritmo cardíaco, em cães anestesiados com isofluorano que receberam doses crescentes de adrenalina. Foram utilizados 10 cães, cada qual anestesiado quatro vezes, respeitando-se um intervalo de duas semanas. A indução anestésica foi realizada com propofol, 8mg/kg, e a manutenção com isofluorano a 1,5 CAM. Os animais foram distribuídos em quatro grupos, que receberam bolus de lidocaína, 1mg/kg, seguido pela infusão de lidocaína nas taxas de 50μg/kg/h (G50), 100μg/kg/h (G100) e 200μg/kg/h (G200). O grupo-controle (GC) recebeu bolus e infusão de NaCl a 0,9%. As variáveis foram mensuradas 30 minutos após a indução, e em seguida, iniciadas as infusões. Após 10 minutos do princípio dos tratamentos, colheram-se novamente os dados e iniciou-se a infusão de adrenalina, 1μg/kg/min. em intervalos de 10 minutos, realizou-se nova colheita de dados e acrescentou-se 1μg/kg/min na taxa de infusão de adrenalina, até atingir 5μg/kg/min. Comparativamente ao GC, ocorreu redução do aparecimento de batimentos de origem não sinusal e bloqueios atrioventriculares de segundo grau nos grupos tratados com lidocaína. Concluiu-se que a associação de lidocaína à anestesia com isofluorano diminuiu o aparecimento de irregularidades no ritmo cardíaco.

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This work pursues to analyze the sanctions of restrictive nature, which are characterized by impeding the business of the contributor in debt. Such sanctions known as political sanctions, are truly understood as an indirect way of tax enforcement, liable to cause problems to the private entity in curtailing, the initiative freedom, opposing the Article 5°, item XIII and Article 170, single paragraph of CF/88. As the State gets the several means to assure the economic order effective performance, it is up to the State to restrain the economic power abuse that objects to the marketing domination, to the ending of competition, and arbitrary increasing of profits (CF Article 173, § 4ª.) Therefore, it depends on the state, besides maintaining the economic order, to ensure a fair distribution of tax burden and act under the command of the Democratic State of Law principles. In order to make the tax collection effective, specific in some cases, the administrative fiscal agent uses coercive, excessive, and institutional, in imposing sanctions which causes constraint, maculating the contributor s essential rights, that matters of the necessity to force the tax credit ending. The principle of the free initiative and free competition, which are intended to be analyzed in this study, comes from a constitutional context and it will be reviewed in its systematic relations and with another rules, in order to evidence, at the end, the occurrence of an intervention towards the economic order when the State makes do of political sanctions as a tool for the tax credit effectiveness, infringing the Tax and Constitutional principles

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Abusive and indiscriminate use of androgenic anabolic steroid is an usual practice among youth and adults of both sex. Usually these substances were utilized simultaneously with others drugs, licit or not, that causes damage to health. The purpose of study was to evaluate the influence of experimental administration of nandrolone decanoate steroid (ND), associated or not to alcohol, in the ovaries and uterus of adult rats. Females with regular estrous cycle (n = 20), were distributed in the groups: a) control (physiological solution); b) ND (7.5 mg/kg BW; intraperitoneal); c) alcohol (0.2 mL/100g BW; oral); d) ND + AL. The teatments were realized by single dose per week, during twelve consecutive weeks. The ovaries of rats in the groups ND, AL and ND + AL presented intense follicular atresia and decrease in the number of antral follicles and corpora lutea. None treatment did affect ovarian weight, but uterine weight was increase (p<0.05) in the ND + AL group. There were alterations in the uterine histology and morphometry at function of each treatment. Isolated or simultaneous use of anabolic steroid and alcohol promotes ovarian and uterine toxicity in adult female rats.

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The inventory management in hospitals is of paramount importance, since the supply materials and drugs interruption can cause irreparable damage to human lives while excess inventories involves immobilization of capital. Hospitals should use techniques of inventory management to perform replenishment in shorter and shorter intervals, in order to reduce inventories and fixed assets and meet citizens requirements properly. The inventory management can be an even bigger problem for public hospitals, which have restrictions on the use of resources and decisionmaking structure more bureaucratized. Currently the University Hospital Onofre Lopes (HUOL) uses a periodic replacement policy for hospital medical supplies and medicines, which involves one moment surplus stock replenishment, the next out of stock items. This study aims to propose a system for continuous replenishment through order point for inventory of medical supplies and medicines to the hospital HUOL. Therefore, a literature review of Federal University Hospitals Management, Logistics, Inventory Management and Replenishment System in Hospitals was performed, emphasizing the demand forecast, classification or ABC curve and order point system. And also, policies of inventory management and the current proposal were described, dealing with profile of the mentioned institution, the current policy of inventory management and simulation for continuous replenishment order point. For the simulation, the sample consisted of 102 and 44 items of medical and hospital drugs, respectively, selected using the ABC classification of inventory, prioritizing items of Class A, which contains the most relevant items in added value, representing 80 % of the financial value in 2012 fiscal year. Considering that it is a public organization, subject to the laws, we performed two simulations: the first, following the signs for inventory management of Instruction No. 205 (IN 205 ), from Secretary of Public Administration of the Presidency ( SEDAP / PR ), and the second, based on the literature specializing in inventory management hospital. The results of two simulations were compared to the current policy of replenishment system. Among these results are: an indication that the system for continuous replenishment reorder point based on IN 205 provides lower levels of safety stock and maximum stock, enables a 17% reduction in the amount spent for the full replenishment of inventories, in other words, decreasing capital assets, as well as reduction in stock quantity, also the simulation made from the literature has indicated parameters that prevent the application of this technique to all items of the sample. Hence, a change in inventory management of HUOL, with the application of the continuous replenishment according to IN 205, provides a significant reduction in acquisition costs of medical and hospital medicine

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Among the numerous policy changes that the world has experienced in recent years, occupies a prominent place in the quest for greater transparency of public agencies. Transparency has been an important tool in the accountability of the State to promote greater participation of the society by providing information that was previously restricted knowledge of public agencies. Brazil, following this trend, promulgated in May 2012 the Access to Information Act that seeks to disclose the actions of the State at all levels, in all public administration agencies. On the same day of the enactment of the law is provided society with a site that is empowering citizens to make their requests for information to government agencies. The Federal University of Rio Grande do Norte, which at that time had no a tool to assist them in managing this demand. This project has the objective to describe, build and implement a solution to solve this problem using Design Science Research as methodology. As result, the solution built in this research became a new module of the institution s ERP became it capable to control the entire process, and will be helpful to others partners which use our system ERP

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Outsourcing has emerged as one of the new ways of guiding the work. For its advantages and be consistent with the paradigms of managerial reform, outsourcing also started to be used in the Public Administration. However, taking into account the particularities of the latter, some issues are relevant when outsourcing concluded with the State. Gains notoriety, for example, the step of monitoring these contracts, to the extent that, from this activity, we can avoid the negative effects of outsourcing like the fact that the state will pay for labor and wage liens that are obligation of the company providing the services. This study aims to understand the perception that this process is under the Federal University of Rio Grande do Norte, from the point of view of different stakeholders, also explaining the motivations that these agents have to perform the supervisory process. As a theoretical basis was used the Agency Theory, which reinforces the supervisory activities as a necessary means to minimize moral hazard and adverse selection, seeking to understand not only the different motivations tax contracts to properly perform their duties, but also analyze other phenomena arising from this contractual relationship. To achieve the proposed objectives, were taken a literature review and a presentation of how to organize the management and oversight of contracts in UFRN. The methodological procedures included questionnaires and interviews with those involved in the process. After analyzing the results obtained in the survey instruments , and also based on the laws, regulations and instructions governing the procurement process within the UFRN, it was concluded that the process of overseeing the outsourcing of labor contracts in UFRN is not fully institutionalized, some points should be strengthened in order to have the consolidation of this process, highlighting the need for training of UFRN servers that act as tax, the knowledge that the contractual penalties are applied effectively, the need that there is a supervisor of tax of contractors and also the realization of the rotation system of outsourced employees

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The research seeks to comprehend the development of the promoting and structuring Fiscal Education actions in the states and in the federal district, attending to the guideline and the administrative requirements established by the Escola de Administração Fazendária (ESAF) to implement the Programa Nacional de Educação Fiscal (PNEF). The study has an exploratory content with a qualitative approach. The informations were collect with a questionnaire applied through the Google-docs by the managers of the program in any federated unit. Were founded several results, as the fragility of the program in the budgeting and financial area, the low frequency of the Grupo de Educação Estadual (GEFE) in regular meetings, the absence to monitor undertaken actions and the absence of interlocution between the GEFE and the forums of national discussions, especially the Conselho Nacional de Política Fazendária (CONFAZ). Despite the fragilities, the work shows the occurrence of some actions to disseminate Fiscal Education in schools and universities, the establishment of partnerships and the participation of the GEFE‟s in the national meetings. With the study, it was possible to conclude that in spite of the weaknesses found in its structure, the PNEF s institutionalized in the states and in the federal district, observing the differences between the federal units in relation to the ripening of the program. Despite the difficulties evidenced, it appears that they are capable of resolution, as far as it recognizes the importance of the Program for the promotion of a culture of active citizenship in the society and it will gives better conditions of implementation

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The professional profile of public administrators in Brazil is changing very rapidly in recent years, seeking to meet the principle of efficiency by public agencies at all levels. The admission of the permanent government employee under the Public Administration is by competition, however, commissioned positions are free appointment of managers, which allows effective participation of external experts according to their respective standards and norms. In this context, this dissertation seeks to understand the main characteristics of the profile of the occupants of commissioned positions in Direct Public Administration of the State of Rio Grande do Norte, noting the differences between those with functional link with the have nots. For this study, by data collection and content analysis, a mapping of the administrative structure of the Government of the State of Rio Grande do Norte was done, i.e., the organization of the Executive Branch, which is regulated by the Complementary Law no. 163/1999 and its amendments, which consists of 53 (fifty three) entities, these 29 (twenty nine) are agencies of the direct administration and the remaining 24 (twenty four) comprises the indirect administration. With the collected data, analysis on the number of commissioned positions of each organ of the State of Rio Grande do Norte and information on education, age, length of service, gender and functional link with the direct administration was carried out. Data were available from SEARH in June/2013, when they totaled 58,733 (fifty-eight thousand seven hundred thirty-three) servers, these 2.15% (two point fifteen percent) occupy commissioned positions, corresponding to 1,262 commissioned positions under the Direct Administration, below the national average of 4% (four percent). Of total commissioned positions 64.7% (sixty-four point seven percent) have no functional link with the direct administration, while only 35.3% (thirty -five point three percent) have functional link. It was noticed that there are no clear and specific criteria for the appointments of commissioned positions in the State. They occur freely, as provided in the State Constitution. Another conclusion is the importance of Public Administration define and improve their capacity, competence and efficiency in the delivery of public services. For that it is necessary to invest in their workforce composed of permanent employees and commissioned positions to define the appropriate professional profile

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O propósito deste trabalho é analisar as transformações sofridas pelo espaço urbano da cidade do Natal durante a gestão do prefeito Sylvio Piza Pedroza (1946-1950). Neste intuito, nos esforçamos em analisar em que sentido os discursos e as respectivas representações da cidade moderna foram responsáveis pela construção de novos espaços na capital do Rio Grande do Norte, espaços que por sua vez, foram utilizados para justificar duplamente a gestão Piza Pedroza, e o próprio prefeito enquanto exemplos de um momento de modernidade e progresso da cidade. No intuito de responder nosso objetivo, analisamos no decorrer da dissertação três elementos fundamentais para a construção dessa Natal moderna da gestão Piza Pedroza. Dentre eles destacamos as representações construídas pelos jornais natalenses, recifenses e fluminense; a imagem forjada e a relação de legitimação (a partir do espaço da cidade de Natal) possibilitada pela relação entre Câmara Cascudo e Sylvio Pedroza. Por último, analisamos o Arquivo Sylvio Pedroza (ASP), da Fundação José Augusto, percebendo esse suporte como um espaço de inscrição do sujeito e da cidade moderna. Nessa última etapa nos detivemos na apreciação das correspondências e nas fotografias do ASP, percebendo como essas fontes são fundamentais na elaboração e seleção das paisagens modernas da Natal da segunda metade da década de 1940

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

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Parkinson's disease (PD) is one of the most common neurodegenerative brain disorders and is characterized primarily by a progressive degeneration of dopaminergic neurons nigroestriatais. The main symptoms of this disease are motor alterations (bradykinesia, rigidity, tremor at rest), which can be highly disabling in advanced stages of the condition. However, there are symptomatic manifestations other than motor impairment, such as changes in cognition, mood and sensory systems. Animal models that attempt to mimic clinical features of PD have been used to understand the behavioral and neural mechanisms underlying neurophysiological disturbance of this disease. However, most models promote an intense and immediate motor impairment, consistent with advanced stages of the disease, invalidating these studies for the evaluation of its progressive nature. The administration of reserpine (a monoamine depletor) in rodents has been considered an animal model for studying PD. Recently we found that reserpine (in doses lower than those usually employed to produce the motor symptoms) promotes a memory deficit in an aversive discrimination task, without changing the motor activity. It was suggested that the administration of this drug in low doses can be useful for the study of memory deficits found in PD. Corroborating this data, in another study, acute subcutaneous administration of reserpine, while preserving motor function, led to changes in emotional context-related (but not neutral) memory tasks. The goal of this research was to study the cognitive and motor deficits in rats repeatedly treated with low doses of reserpine, as a possible model that simulates the progressive nature of the PD. For this purpose, 5-month-old male Wistar rats were submitted to a repeated treatment with vehicle or different doses of reserpine on alternate days. Cognitive and motor parameters and possible changes in neuronal function were evaluated during treatment. The main findings were: repeated administration of 0.1 mg / kg of reserpine in rats is able to induce the gradual appearance of motor signs compatible with progressive features found in patients with PD; an increase in striatal levels of oxidative stress and changes in the concentrations of glutamate in the striatum were observed five days after the end of treatment; in animals repeatedly-treated with 0. 1 mg/kg, cognitive deficits were observed only after the onset of motor symptoms, but not prior to the onset of these symptoms; 0.2 mg / kg reserpine repeated treatment has jeopardized the cognitive assessment due to the presence of severe motor deficits. Thus, we suggest that the protocol of treatment with reserpine used in this work is a viable alternative for studies of the progressive appearance of parkinsonian signs in rats, especially concerning motor symptoms. As for the cognitive symptoms, we suggest that more studies are needed, possibly using other behavioral models, and / or changing the treatment regimen

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The study consists in an analysis of researches with tourism issues, in Master s and Doctoral level, investigating their epistemological trends, regarding the type of study that is being produced and the methods used. It is characterized as exploratory, documental and bibliographical, having undertaken a cross-sectional study which covers the period from 2007 to 2011. It analyzes the context of academically production in tourism, the nature of these researches, the methodological aspects adopted in these theses and dissertations, the philosophical inclinations and the coherence and contribution of the same. This research uses, the Digital Library of Theses and Dissertations (BDTD) and the secretariats of the Academic Centers of the Federal University of Rio Grande do Norte (UFRN) as means to collect data. It employs the technique of sampling by judgment and undertakes the research in various Academic Centers in UFRN, using the method of content analysis. It shows that, from the 643 studies analyzed, 43 of them have themes related to tourism, which characterized this study sample. This study realizes that PPGA is the largest producer of researches on tourism issues, ahead of PPGTur, which ranks the third position, in this aspect. Also realizes that all surveys analyzed are crosssectional and the theme further investigated, with 21% of the sample, is related to the marketing aspects of tourism, with the theme Directors of Hotels and Restaurants (DHR) . This research demonstrates that all sample surveys make use of interviews, and these are, mostly, structured. Also realizes that most of these studies, with 21% of the sample, employ the method of content analysis. The references in Portuguese are surveyed about five times more than the ones in other languages. It estimates that more than half of the sample is characterized as positivist, associated with aspects of functionalism. A minority of 21% of these researches seeks to identify and recommend solutions to the tourism issues, or even represent part of them. This research concludes that the studies in tourism are mostly unifocal, being driven by issues related to the touristic trade. PPGTur produces a number still unrepresentative of studies. The theses and dissertations of the sample are limited and/or unable to analyze the changes of the phenomenon caused by the time. The studies from the sample present criteria and make use of other methods and techniques to associate with the interviews and content analysis to obtain more solid and reliable data and results. They use a low number of references in languages other than Portuguese. Most of these studies, characterized as positivist-functionalist, investigate the functioning, planning, coordination and expectations in organizations, leaving aside other issues, also relevant for tourism. The number of studies aimed at identifying solutions to the problems of tourism, or that even represents part of them, is not expressive

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The state has changed over time in order to meet a society with increasingly stringent demands. Techniques of private means begin to be employed in an attempt to overcome the dysfunctions entrenched bureaucracy, making the machine faster. By federal law by the People Management Skills was established as a reference for the administration of Human Resources of the public sector in an attempt to develop professionally servers, based mainly on the three pillars of the model: the knowledge, skills and attitudes. This thesis aims at understanding, in the view of employees, the perceived impacts on the organizational changes occurring in the Department of Administration and Human Resources of the State of Rio Grande do Norte in order to implement a People Management Skills-based. It is a simple case study, characterized by the research during a certain period of time, collecting data in a real environment of an organization, in this case SEARH/RN. The procedures used in collecting data were the literature review, documental research and field research. We used a qualitative approach with exploratory and descriptive approach. Every reform was implemented in the institution and reported from there analyzed the impacts observed by the servers. As a result we observed a considerable advance in institutional activities, mainly relating to physical structure / organizational and human resource policies, with minor advances on labor policies, in much the result of the guiding focus of the reform on SEARH/RN. The impacts in total were more positive than negative and direct paths to improvement in public organizations. Making a general analysis of the modernization program implemented in SEARH/RN, we can conclude that there was a distinct change in all dimensions studied, mostly pointing out positive aspects, and contrary to the opinion of some authors, who claim to be very difficult to implement reforms in public organizations, since they are highly institutionalized environments. What was found was a big organization, with gaps and weaknesses, but with a much larger number of hits and recognition from institutional actors

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El tema elegido para este estudio la materia disertación sobre la viabilidad de la Tesorería a buscar refugio a la corte anuló la decisión administrativa firme, dictada en lugar del procedimiento administrativo, fiscal, cuando tal decisión no es favorable a la Administración Pública Fiscal, o favorable para el contribuyente . El cálculo de la cuota a pagar se debe a las actividades administrativas relacionadas jurisdicción de la Administración Pública de la finca conocida como la evaluación de impuestos. En este sentido, la puesta en marcha, analizados desde la perspectiva del derecho administrativo, puede calificarse de acto jurídico administrativo. Para la constitución de la puesta en marcha es posible realizar tres pasos: a) un acto en la preparación para el tema de los impuestos - la revisión y evaluación, b) el acto administrativo de la liquidación del impuesto en sí o la aplicación de sanciones administrativas, el procedimiento c) el impuesto administrativo. Realizó la inspección y la investigación se ha iniciado para formalizar el acto administrativo del propio lanzamiento. Después de la puesta en marcha, con el homenaje que se está abierto a los contribuyentes dentro de la composición del tributo rechazo en libertad, que ofrecerá desafío para lanzar. Este paso es iniciar el "procedimiento administrativo tributario." La etapa procesal se caracteriza por ser un procedimiento de investigación o control de la legalidad de los actos administrativos en los que el contribuyente para mostrar su descontento con el lanzamiento de lo ya realizado. La evolución de los actos que lleva a cuestiones de procedimiento de especial importancia para esta tesis es que la decisión final sobre el procedimiento administrativo de impuestos o el control de la legalidad del acto administrativo de la liberación. Idea que se debe tener es que la decisión final es poner fin a fin o destino del impuesto procedimiento administrativo. Aquí están las preguntas de la tesis doctoral, por ejemplo, usted puede cancelar la corte real hacienda de la decisión administrativa dictada por el Consejo Administrativo de Apelación Reder, cuando decisum que conduzca a la privada? ¿Cuáles son los efectos de la decisión final? Con fuerza de cosa juzgada o impedimento administrativo? Se opone a la revisión por el poder judicial? La decisión administrativa es un acto administrativo? Puede ser cancelada o revocada por el Poder Judicial? Dada la divergencia en la doctrina y la jurisprudencia trata de resolver el problema que lo llevan a la solución definitiva al respecto. El autor llega a la conclusión de la imposibilidad, por regla general, y la oportunidad, como excepción a la Tesorería para solicitar la anulación del impuesto de la decisión administrativa final ante el Poder Judicial

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This research aims to focus on the education problem, since its source of development is the Research Base: Teachers Training and Qualification of UFRN. Therefore, we seek guidance in the beliefs in sustainability to propose plausible alternatives to promote the education process of UFRN administration undergraduates in order to meet the demands of a market-oriented society, since the market trend is to evolve from environmental guided activities, and future administrators should be trained to meet those conditions. The need to develop an instrument capable of understanding the beliefs of undergraduates on the sustainability problem becomes the object of analysis. This research aims to develop a normative questionnaire to study administration students beliefs in sustainability. The complexity and sensitivity of this research required the integration of various methodological procedures. These proposals were made as follows: analysis and selection of literature, expert validation procedures and psychometric methods and statistics. As for the literature, types of sustainability were identified and categorized, such as: political, social, economic and environmental sustainability. However, it is understood that the educational type, although included in all of those, needed to be converted into another type to fit the theme, since education is believed to be the best way to raise awareness about sustainability. Thus, it was required the categorization of the types, which was defined using criteria such as: contexts, objectives, goals, pathways and hypotheses. The normative questionnaire was the guiding instrument to investigate the role of administration students, regarding the level of knowledge established and regulated by social educational context, especially by becoming a basic condition for carrying out research on beliefs. The study confirmed that the types of sustainability - political, social, economic, environmental and educational - for having institutionalized literatures as sources, in international and national levels, are representative in the identification of future administrators. Therefore, it is believed that the types of sustainability categorized to provide a characterization of sustainability include the structuring of knowledge for undergraduates. The economic and political types, however, were not as representative with respect to their typicality and polarity indices as the educational, environmental and social ones. Although the beliefs of the undergraduates show how much they share ideas on all types, they present more identification with the educational and environmental types. Finally, it is expected that this instrument be subject to application in similar contexts so that it can ascertain whether such statements are part of the knowledge structure of future administrators from other institutions. Therefore, it is expected this strategy to strengthen the validation of the normative questionnaire