Efeitos de geada no desenvolvimento do feijoeiro em sucessão a espécies vegetais e adubação nitrogenada

O objetivo deste trabalho foi verificar o efeito de geada no desenvolvimento do feijoeiro em experimentação de cultivo em sucessão a espécies de cobertura e adubação nitrogenada, em delineamento experimental de blocos ao acaso em esquema de parcelas subdivididas, com quatro repetições. As parcelas foram constituídas pelas espécies Sorghum bicolor tipo guinea, Canavalia brasiliensis, Sorghum bicolor, Crotalaria juncea, Pennisetum glaucum e uma testemunha mantida no limpo, enquanto as subparcelas por doses de nitrogênio em cobertura (0, 25, 50 e 75 kg ha-1 de N), utilizando-se como fonte a uréia. Menores danos e severidade da geada foram constatados em plantas de feijão cultivadas após as espécies Canavalia brasiliensis e Crotalaria juncea, devido à menor quantidade de massa seca residual em relação à das culturas de gramíneas. Produtividades superiores de grãos de feijoeiro após geada foram obtidas na sucessão com Crotalária juncea e C. brasiliensis e com a aplicação de doses entre 44,5 e 52,0 kg ha-1 de N, em cobertura.

A concretização do princípio da igualdade em matéria tributária por meio de sentenças aditivas

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

As sanções políticas, mecanismo de intervenção do estado na ordem econômica e tributária

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

Planejamento tributário: Critérios e limites para a desconsideração dos atos e negócios jurídicos pela administração fiscal

Tax planning is a subject that has been increasing in relevance in Tax Law. This current dissertation s objective is to approach the criterion and limits for the disqualification of law acts and business through the Tax Administration. Law acts and business resulted from the conduct of contributors that seek to diminish the growing raise of the tax load, using some means to reduce their burden and increase the possibilities of success in an economical activity, without violating the law in the persecution of paying fewer burdens. On the other hand, the tax administration, through its organs, hoping the increase of burden collection to withstand some determined sectors of the State, with a clear purpose to stop the contributor organizing his activity and structuring it as efficiently as possible, came up with a preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the administrative fiscal authority, of Law acts and business practiced to dissimulate the occurrence of burden gain or the nature of obligated incorporating elements, observing the procedures to be established in common law . Our goal is to identify the criteria and limits to disregard law acts and business through the tax administration, pointing out some possible means of action by the tax administration that qualifies it to disregard the contributor s acts and business, just claiming that a saving in the tax costs was made by the contributor s act

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

Educação de jovens e adultos na cidade do Natal: uma reflexão sobre sucesso e insucesso

This essay proposes to research the success and failure in Education for Youth and Adults (known as EJA), based on the approval, failure and evasion rates in public schools belonging to the city of Natal, RN. Reflecting upon the reasons why some pupils from this program were dropping out of school while others kept on studying was a necessity. Therefore, we seek to know these subjects and their school environment. In the search this data, we set off by approaching the EJA politics, going through a historical path, highlighting significant facts to Brazilian and Natal history. While bringing together the pieces of information for this essay, we were lead to the State and City Education Department, in search of approval, failure and evasion rates from the year 2009. Based on these rates, two schools have been chosen: the first with a high failure rate and the second with a failure rate lower than the city average. The schools work was researched throughout the year 2010, through interviews with pupils, teachers, managers and employees; school files analysis; the analysis of files the establish the rules for EJA programs in the city of Natal. Nethertheless, this essay points to inner and outer factors which might come to contribute to the failure or success of pupils from the researched schools, emphasizing that the difference between those are in the team work present in the school with low failure rate

Tendências de sucesso no percurso acadêmico do alunado na UFRN

Enter the University and remain in it is a challenge for all students who leave high school and enter this level. The aspiration for a graduation occur by several factors, which have decisive impact on the personal lives of individuals who acquire training in higher education, both as regards the professional capacities as economic opportunity. There are several possible trajectories to get into a college. Students can be classified by their success or failure in performance due to multiple intervening factors that interact among themselves. The purpose of this work is to identify and characterize the factors that reveal trends of success and failure in academic performance of UFRN students. From this general goal, broke out the following specific objectives: to analyze the problems of expanding access to and restructuring of higher education in Brazil and UFRN; explicit definitions of success and failure in higher education; identify national trends and international help to determine the success and failure of students in UFRN. Therefore, we conducted an extensive literature review on the subject and analyzed secondary data from official national, regional and local statistical sources on the subject. In the delimitation of the data, the research population refers to students who entered the UFRN through the vestibular, in the years 2000 to 2010, and who attended at least one (1) semester. In the light of the analysis, the theoretical framework interpretation and the investigative data, it was possible to identify the major factors that affect the categories of success and failure in this university, which highlight the following: the policies adopted by UFRN have provided access mechanisms and student assistance policies, trying to supply the needs of students for them to have a good academic performance, or success in their courses; in addition, the chosen focus of analysis showed that, within the same area, there is not significant difference in the performance of students coming from less favored social and educational contexts, which does not occur when analyzing the success rates between students from different areas of knowledge. The trajectory of interpretative analysis of the results presented in this paper enables to raise points of discussion in various forums and higher councils in order to increase the academic indices of its students. It also enables to promote strategies of guidance and student support for that he persists in his choice

Influência da época do ano no sucesso da enxertia nas variedades de abacateiro Hass e Fortuna

O objetivo do trabalho foi avaliar a influência da época no pegamento da enxertia em abacateiro das variedades Hass e Fortuna, mensalmente, no período de doze meses. As plantas utilizadas pertencem ao Banco de Germoplasma do Departamento de Produção Vegetal da Faculdade de Ciências Agrárias e Veterinárias - UNESP, Câmpus de Jaboticabal-SP. O delineamento experimental utilizado foi o inteiramente casualizado, em esquema fatorial 2 x 12 ('Hass' e 'Fortuna' e os períodos de enxertia), no intervalo de março de 2005 a fevereiro de 2006, com 10 unidades por parcela, repetidas por quatro vezes. O método utilizado foi a enxertia por garfagem de topo em fenda cheia. As avaliações, 90 dias após a instalação do experimento, foram quanto à porcentagem de pegamento, desenvolvimento total das combinações (porta-enxerto/ enxerto), número de brotações do enxerto, diâmetros acima, abaixo e no local de união do enxerto. O período mais indicado para o sucesso da enxertia está compreendido entre os meses de novembro e dezembro para ambas as variedades de abacateiro.

Fontes e doses de nitrogênio para o feijoeiro em sucessão a gramíneas no sistema plantio direto

O nitrogênio é um nutriente essencial ao feijoeiro. Contudo, ainda há dúvidas sobre qual fonte e dose utilizar para o fornecimento desse nutriente em cobertura à cultura, no sistema plantio direto. O objetivo deste trabalho foi avaliar a influência de fontes e doses de N, aplicadas em cobertura, na nutrição e produtividade do feijoeiro (Phaseolus vulgaris L.) cultivado no sistema plantio direto, em um Nitossolo Vermelho. O delineamento experimental foi o de blocos ao acaso com quatro repetições, num esquema fatorial 2x4, constituído por duas fontes de N (nitrocálcio e uréia) e quatro doses de N (0, 30, 60 e 120 kg ha-1) em cobertura. A aplicação de doses elevadas de N, na forma de nitrocálcio, promoveu maior absorção de nitrato, K, Ca e Mg pelo feijoeiro em plantio direto, em comparação com a aplicação de uréia. A adubação nitrogenada em cobertura, utilizando como fonte o nitrocálcio ou a uréia, proporcionou aumento no teor de N nas folhas, na massa de matéria seca da parte aérea, no número de vagens por planta e na produtividade do feijoeiro no sistema plantio direto, em sucessão a aveia-preta, até a dose estimada de 95 kg ha-1 de uréia.

Efeito da sucessão com leguminosas sob diferentes níveis de calagem no desenvolvimento e micorrização do trigo

Estudou-se, em areia quartzosa, em Assis (SP), a influência da calagem e de leguminosas para adubação verde sobre o desenvolvimento e micorrização do trigo. Verificou-se o efeito do pousio, do cultivo da soja e dos adubos verdes Crotalaria paulina, Crotalaria juncea e mucuna-preta (Stizolobium aterrimum), e da dosagem de calcário 0, 2 e 4 t/ha sobre os seguintes fatores: massa das raízes e da parte aérea e produtividade de grãos de trigo; teores de fósforo no solo e na folha-bandeira; percentagem de colonização e número de esporos de fungos micorrízicos no solo. A percentagem do sistema radicular do trigo, colonizado por fungos micorrízicos arbusculares aos 21 dias da emergência, e a massa de matéria seca da parte aérea e de grãos foram maiores nos tratamentos com aplicação de calcário e nos cultivados com C. paulina. A colonização do sistema radicular por fungos micorrízicos arbusculares influenciou positivamente o desenvolvimento da parte aérea e a produção de grãos do trigo. O teor de fósforo no solo e a micorrização não correlacionaram com o estado nutricional da planta em relação ao fósforo.

Fatores de sucesso no desenvolvimento de novos produtos em pequenas empresas: um estudo de caso em um fabricante de equipamentos para gás natural veicular

This study presents itself as a contribution to the solidification of the Natural Gas industry, within the scope of the development of new products. The goal of this paper is to analyze the factors that lead to the success of new products through the evaluation of the activities done during the process of development of these products in the Natural Gas sector. To achieve this goal a case study was done in a small company of this segment. At first, as a basis for the study, a bibliographical research was done with books, theses, dissertations, monographies, publications in national and international periodicals, congress annals and publications in the internet related to the subject. Afterwards, a case study was done, aiming at the acquisition of further knowledge about the real process of development of products in a small company of the Natural Gas sector, allowing for the performance of the evaluation. The case study was done at Gas Project and Systems do Brasil, a company that works with the development of electronic equipment to the conversion of car engines to natural gas, through direct observations and interviews with the person responsible for the development and management of products. Through the evaluation of the process it was observed that the activities related to it are done in an informal way and some activities are considered unnecessary for their success. The results also suggest an emphasis in the technological activities, something that was not observed in the activities related to the market. The instruments used in this evaluation prove to be efficient to evaluate the process of development of new products in other companies, including those of different areas. Taking into account the relevance of the studied theme to the strengthening of the Natural Gas industry, it is necessary to do further complementary studies

Fontes alternativas e doses de nitrogênio no milho safrinha em sucessão à soja

A produtividade do milho safrinha pode ser aumentada com a adubação nitrogenada em cobertura mesmo quando cultivado em sucessão à soja. No entanto, existem inconsistências dos resultados especialmente quanto às fontes e doses a serem empregadas nessa modalidade de cultivo. Com o objetivo de avaliar o efeito de fontes e doses de nitrogênio em cobertura no milho safrinha, cultivado após soja no sistema plantio direto, conduziu-se o experimento em um Latossolo Vermelho distrófico, em Chapadão do Céu (GO). O delineamento experimental foi o de blocos ao acaso, em esquema fatorial 4 x 4, com quatro repetições. Os tratamentos foram constituídos pela combinação de quatro fontes (uréia, sulfato de amônio, uréia extrusada com produtos amiláceos (Amiréia® 180S) e sulfonitrato de amônio com inibidor de nitrificação (Entec® 26)) e quatro doses de nitrogênio (0; 30; 60 e 120 kg ha-1). A interação fonte x dose não foi significativa para nenhuma das variáveis avaliadas. A aplicação de nitrogênio na forma de entec proporcionou maiores teores de nitrogênio na folha do milho safrinha que o sulfato de amônio e a amiréia. A produtividade de grãos do milho safrinha foi maior quando o nitrogênio em cobertura foi fornecido na forma de sulfato de amônio, em comparação com a amiréia. A aplicação de nitrogênio em cobertura aumentou os teores de nitrogênio e enxofre na folha, altura da planta, diâmetro do colmo, número de espigas por planta e grãos por espiga, massa de 1.000 grãos e produtividade de grãos do milho safrinha, em sucessão à soja, independentemente da fonte utilizada.

Desempenho de cultivares transgênicas de soja em sucessão a culturas de inverno em semeadura direta

The objective of this research was to evaluate crop yield and some characteristics and yield components of transgenic soybean cultivars sown after different winter cover crops in the first year under no tillage system. The experimental design was the completely randomized block with split plots and four replications. The main plots consisted of five winter cover crops, white oat (Avena sativa L.), forage turnip (Raphanus sativus L.), barley (Hordeum vulgare L.), wheat (Triticum aestivum L.) and ground pea (Pisum sativum L.) and an area under fallow (spontaneous vegetation). The subplots consisted of six soybean cultivars (BRS 243 RR, BRS 245 RR, BRS 247 RR, BRS 255 RR, BRS 256 RR and BRS 244 RR). Variance analysis for agronomic characteristics showed that soybean yield components were influenced by the interaction between winter crop and soybean cultivar. Thus, final population, number of nodes and pods per plant, nodes dry matter per plant, number of grains per pod and grain yield were affected significantly. When soybean nodulation was evaluated, the treatment with the area under fallow showed lower values. There was difference among winter crops for BRS 243 RR grain yield, white oat showed the highest values.

Crescimento radicular de soja em razão da sucessão de cultivos e da compactação do solo

O objetivo do experimento foi avaliar o crescimento radicular e produção de matéria seca da parte aérea da soja (Glycine max (L.) Merrill) cultivada após diversas espécies vegetais, em solo com diferentes níveis de compactação. O trabalho foi realizado em vasos contendo amostras de um Latossolo Vermelho, textura franco arenosa, com camada de 3,5 cm (profundidade de 15 a 18,5 cm) compactada até as densidades 1,12, 1,36 e 1,60 Mg m-3, onde cultivaram-se anteriormente aveia-preta, guandu, milheto, mucuna-preta, soja, sorgo granífero e tremoço-azul, e um tratamento sem planta (pousio). Essas espécies se desenvolveram por 37 a 39 dias, foram cortadas ao nível do solo, picadas em partes de aproximadamente 3 cm e deixadas sobre a superfície do vaso por 40 dias. Após esse período, cultivou-se a soja até 28 dias após a emergência, quando, então, as plantas foram colhidas. Foram avaliados produção de matéria seca da parte aérea e de raízes, e comprimento e diâmetro radicular da soja. O cultivo anterior com aveia-preta, guandu e milheto favoreceu o crescimento radicular da soja abaixo de camadas compactadas do solo. Independentemente do nível de compactação, o cultivo anterior com qualquer das espécies estudadas beneficiou a produção de matéria seca da parte aérea da soja.