Aspectos Tributários da Implementação das Normas Internacionais de Contabilidade (IFRS) no Brasil: uma nova abordagem a partir da perspectiva do direito e desenvolvimento

O presente trabalho tem o objetivo de propor uma nova abordagem para os aspectos tributários envolvidos na implementação das normas internacionais de contabilidade (IFRS) no Brasil, o que se faz a partir do referencial teórico do direito e desenvolvimento. Após a apresentação do movimento de harmonização contábil internacional e a contextualização da evolução histórica e legislativa da implementação das IFRS no Brasil, realiza-se um levantamento bibliográfico, a partir da doutrina jurídico-tributária nacional, sobre os impactos decorrentes da utilização das novas normas contábeis em matéria tributária, identificando-se quatro ordens de problemas: (i) problemas de qualificação, relacionados à utilização do princípio da primazia da essência sobre a forma; (ii) problemas relacionados a conflitos temporais no momento de reconhecimento dos resultados contábeis e tributários; (iii) problemas relacionados ao surgimento de lacunas jurídicas e; (iv) problemas relacionados ao subjetivismo das novas normas contábeis. Em seguida, argumenta-se que essa abordagem estritamente jurídico-tributária sobre o tema, denominada no trabalho de perspectiva jurídico-tributária, tem conduzido à ideia de que as IFRS seriam as portadoras das complexidades e inseguranças que permeiam a tributação no Brasil, o que pode representar um paradigma de análise estreito sobre a questão. A partir da perspectiva jurídico-institucional, própria do direito e desenvolvimento, o trabalho apresenta um novo referencial de análise para o tema, classificando o movimento de implementação das IFRS no Brasil como um processo de reforma institucional e desenvolvendo a hipótese de que os problemas apresentados pela doutrina jurídico-tributária são apenas sintomas da existência de uma path dependence em matéria tributária no Brasil, conceito da literatura de direito e desenvolvimento que significa “dependência da trajetória institucional pregressa”. A adoção desse referencial de análise distinto tem o escopo de incrementar o debate, abrindo margens para se ressignificar os problemas apresentados pela doutrina tributária e considerar as reacomodações jurídico-institucionais que se façam necessárias no direito tributário nacional em prol de uma demanda maior por desenvolvimento, qual seja: alinhar as práticas contábeis brasileiras às internacionais, usando o ordenamento tributário como um elemento que viabilize essa mudança, e não como uma barreira destinada a evitá-la.

Cooperação e competição entre políticas no Brasil: os cursos da governabilidade no presidencialismo da catalização

Public policies have been studied in the various fields of humanities and social sciences, from different theoretical and technical aspects. However, there is still a lack of studies that incorporate the dimension that encompasses the political action and its interference in such actions, also recognizing the importance of the institutional setting of the Brazilian presidential model in implementing these policies. This fragmented and multiparty system has led to power heterogeneous sets of political parties. Thus, the ministerial offices, more than assisting the President´s government project, manage particularized agendas, which are party biased and have the influence of interest groups in hegemonic themes addressed by government agencies. When these agendas operate in sectoral and specialized policies, the friction level is apparently low. However, when this occurs in intersectoral actions, such as in regional development, there is evidence of strong signs of competition among government agencies, which in theory, should operate in an integrated manner. Although this is not a specific feature of Luiz Inacio Lula da Silva´s government- the period to be studied- there was similar behavior in Fernando Henrique Cardoso´s presidency, one realizes that the expansion of coalition on behalf of governance is increasingly interfering in the outcome of intersectoral public policies, due to these multiple arguments in action. In order to understand these processes, this study focused on the Sustainable and Integrated Development Programme for Differentiated Meso-Regions (PROMESO), part of the National Policy for Regional Development (NPRD). The program provides interface with various government agencies and their public policies in a clear intersectoral design. The research sought to identify and analyze the relationships between government agencies and their programs with interest groups, whether political parties or other segments of civil society, highlighting the logic of favoritism, which poses in second place the integration of actions in the intersectoral policies. Therefore, besides the theoretical debate that incorporates several categories of political science, public administration, public policy, geography and economics, the study focused on secondary sources, using different government agencies databases in order to raise information. It was observed that the interference of partisan politics has been disastrous for some public policies. Thus, the research confirms that cooperative character is fragile within government agencies, often limited to official documents, and that there is indeed, a striking feature of competition, especially when it comes to transversalized policies

Os instrumentos de incentivo à produção e uso de biodiesel no Brasil: uma análise constitucional sob o princípio do desenvolvimento sustentável

The recent insertion of biodiesel derived from oily vegetables in the Brazilian energetic matrix calls for the study of some aspects that belong to it. The analysis of the carbonized energetic pattern concerns the paradigm of economic development that is constitutionally enshrined sustainable development which make environmental protection compatible with the needs of the economic rationality. This text is structured according to the ideas of modern hermeneutic that sees substantial value in the principles capable of create a harmonious relationship between law and society. The study of the constitutional principles to conduct a legal analysis about the National Program for Production and Use of Biodiesel - PNPB. The aim of the research is the study of PNPB ahead with the constitutional principles governing the economic order. To achieve this end we studied the sustainable development as a constitutional principle. We start with the notion that the thematic principles, and fundamental to understanding the dimension of sustainable development institute, since its concept is closely related to the applications of the principles enshrined in virtually all the constitutional order of the Western world. Then this was the National Energy Policy, initiating the approach by guiding principles of the National Energy Policy to develop the theme of public policy in the energy sector. Therefore, we studied the National Program of Biodiesel Production and Use - PNPB. From a technical introduction to the concept of biodiesel and a brief historical background, analyzing their advantages compared to fossil fuels predominantly used. Then it became a regulatory overview of the Brazilian legislation on the subject, central to understanding the plans and objectives pursued by the Brazilian government with encouraging the production of biodiesel. Finally discussed the tax incentives for production and use of biodiesel in Brazil. From the idea of federalism, characterized the tax as an instrument of state intervention in the economy. And finally it brought the tax incentives of Law No. 11.116/2005 in the face of the constitutional principles of economy and tax, and tax incentives from projects related to the Kyoto Protocol

A missão política do Supremo Tribunal Federal: análise de sua importância como corte constitucional para o controle do poder no Brasil

The following study proposes an analysis of the politic process which the brazilian constitutional justice faces, emphasizing the Supremo Tribunal Federal . For that purpose, we start by examining the intimate relationship between Politics and Law, in view of the most recent social systems theories, so that the political system is distinguished by the exclusiveness of using the physical force, intending to make coletive tying decisions, and the juridical system as a congruent generalization of the expectations towards the rules and principles, brought together under an interdependence by which both gather legitimacy and effectiveness. In this manner we can notice the political effects of the constitutional interpretation conducted by Judges as well as by other juridical professionals, because these ones decrease the overload of expectations which are pointed to the Judicature. Constitutional interpretation is democratized since the participative democracy arises and stablishes a permanent state of awareness around the exercise of power and favours the preservation of the pluralism (counter-majoritary principle) where we can find the origin of the democratic nature of constitutional courts, once, in most cases, their members are not elected by the people. After that, we analyse the historical posture of the Supremo Tribunal Federal as a constitutional court in Brazil, so we can realize the attempts to make it vulnerable to the appeals of governability and economical aims, agains which this court somehow has resisted, stressing its particularities. At the end, it s concluded that even the so-called acts of government, whose judiciary control is mostly repelled, are subjected to a constitutional analysis, last frontier to be explored by the Supremo Tribunal Federal in its role of exposing our republican Constitution

Habitus docente e representação social do ensinar Geografia na Educação Básica de Teresina - Piauí

The literature about the Geography teaching has shown that most male and female teachers of this subject go on guiding their teaching practice based on the traditional Geography fundamentals, whose main characteristic consist in the description of places. The incorporation of scientific standards that change the old principles and concepts have not been happening, unless in a punctual way. The overcoming of the traditional Geography, related to the aspects accepted by the scientific field have not happened in Brazil yet, not only because of certain obvious obstacles, as the literature has been pointed out but also by symbolic obstacles, which block the incorporation of the new, of the non habitual action. One of those obstacles that motivated the accomplishment of this study was the social representations that are theoretically studied here under the perspective developed by Serge Moscovici. Then, the focus of this doctorate study is concentrated in the apprehension of the content and structure of the social representation of teaching of Geography and its relation with the habitus that gives form and social visibility to the ones who are teachers of that subject in Teresina. The consecution of this work was especially based on the Pierre Bourdieu´s praxiology, mainly on the concepts of social field, habitus and capital, as well as the theory of social representations, specifically on the approach of central nucleus developed by Jean-Claude Abric and Jean-Claude Flament. The initial hypothesis pointed out the existence of a Geographer´s primary habitus built through the development process of the geographic science field in Brazil, as a basis of production of a social representation of teaching geography . That representation, however, would act as a symbolic obstacle to the incorporation of the new scientific contents and pedagogical practice, which require from the teacher investigative and questionable attitude in the presence of the reality and contents approached in the classroom. That initial hypothesis laid on the theoretical purpose that it has been developed by Domingos Sobrinho (1997), which states that there is a narrow relationship between the habitus and social representation. The study was developed with male and female teachers of Geography from public schools of Teresina. The methodology involved the use of a questionnaire, the free-word association technique and deep interviews. The achieved results showed the presence of a complex process of representational construction and its articulation with a habitus produced by the synthesis of several situational and cultural referents, from among of them we can point out an insertion in a social field of practice exclusively related to the teaching and the reproduction of a professoral teaching (SILVA, 2003), built through the school development process, which those male and female teachers were exposed. The initial hypothesis that considered the local reproduction of a primary habitus of the Geography was denied, therefore, it was verified that there is not in Teresina the production/reproduction of the structures, rules and practice of the national scientific field, in which this subject is inserted. Hence, the incorporation of the new patterns of the geographic scientific knowledge is difficult because of the inexistence of a scientific habitus, that is, mental schema systems that would let the teachers mentioned above connect themselves appropriately to the science and its practices. So, it has gotten a social representation of teaching geography based on contents strictly related to the reproduction of structures, mental schema from the educational field which attach themselves to the hegemonic pedagogical practices in the national scope

Escola para os filhos dos outros: trajetória histórica da escola industrial de Natal (1942-1968)

This paper presents a reconstruction of the historical trajectory of the Escola Industrial de Natal (Industrial School of Natal), in the period 1942 to 1968, based on the analysis of its cultural, social and pedagogical characteristics in a process in which its educational practices and the individuals who constructed them were getting involved in their actions. In this sense, the concepts of memory and school culture occupied a central place to understand the elements that characterized its administrative and pedagogical organization such as, for example, its curriculum, aims, disciplinary rules, clientele, teachers, leaders and the configuration of the institutional power. Designed to meet the demands of an industrial process that has strengthened in the country, throughout its history, the Escola Industrial de Natal was becoming a space predominantly occupied by individuals, from economically disadvantaged social groups in society, in search of a professional training that would guarantee them the exercise of a profession. The time frame from 1942 to 1968 allowed us to verify the changes caused by the Organic Law of Industrial Education of 1942, and the Law number 3.552, from 1959, in the organizational structure of this school. In this context, a characteristic that was evident was the purpose of making it flow between the students the love for the country, the respect for civic values and the belief that industrial education would be able to boost the country's development, an aspect that reached a bigger dimension from the 1950 s. Marked the disciplinary character of this institution the control over the actions of individuals, developed through its multiple educational practices in specific areas and in the predetermined time, under the constant gaze of those who participated, in some from, in driving this process. On the other hand, the vocational and human training, provided to students, allowed new opportunities for social integration, not only in the state of Rio Grande do Norte, but also in other regions of Brazil. Conversely, during his career, the Escola Industrial de Natal has remained being seen as an organized institution, with good teachers, but intended for the children of others

Uma abordagem histórica para o ensino do princípio da inércia

Placed in the field of Didactic of Science, this paper proposes an approach to the introduction of the History of Science in science education, at high school level. It was designed and implemented a series of activities regarding the history of the Principle of Inertia. The aim of this approach was to give more meaning to scientific education, while opening new avenues for a better understanding of the processes of construction of scientific knowledge. The preparation of the activities involved a study of the historical development of the concept of motion, from the Aristotelian physics through physical movement concepts at medieval period, from Galileo, Gassendi, Descartes, until the first law of Newton. The strategy of teaching was applied to three classes of high school (night period) of a state public school at the city of Natal (RN). The results indicated the difficulty of overcoming alternative conceptions about movement by students. Nevertheless, we consider that the implementation of this strategy of teaching both represented gains for the learning of students, and contributed to the resizing of pedagogical practices of the teacher-researcher

Educação superior no período noturno no Brasil: políticas, intenções e omissões

Neste artigo analisa-se a oferta de vagas para o período noturno nos cursos de graduação da educação superior no país, com foco nas universidades públicas estaduais paulistas, a fim de se verificar como estas têm atendido à exigência da Constituição Paulista no sentido de se ofertar pelo menos um terço do total de suas vagas a este período. Avalia-se o impacto dessa exigência no contexto maior da oferta de vagas para a educação superior no país, considerando que a Reforma Universitária em trâmite propõe este mesmo índice para as universidades federais. Uma retrospectiva histórica apresenta a origem da educação superior no país, a presença exclusiva das instituições públicas até meados do século XX, a entrada das instituições religiosas no setor privado em 1946, e os desdobramentos da Reforma Universitária de 1968, marco da expansão do setor privado, que contempla atualmente 71,7% das 4,1 milhões de matrículas em cursos de graduação no país. As reflexões indicam que a expansão da educação superior deve priorizar o crescimento da oferta de vagas no sistema público, buscando uma melhor relação de vagas entre o sistema público e o privado, com ênfase nas demandas crescentes do período noturno, visando a um projeto maior de desenvolvimento do país, ordenado pelo Estado e alicerçado na valorização da Educação.

As origens da psicanálise de crianças no Brasil: entre a educação e a medicina

O presente artigo tem por objetivo investigar a forma como as primeiras informações relativas à psicanálise de crianças foram introduzidas no Brasil, bem como delinear como estas idéias foram apropriadas pelos teóricos nacionais e incorporadas nas práticas de assistência à criança desenvolvidas no País nas primeiras décadas do século XX. Para isto foi desenvolvida uma pesquisa histórica de natureza qualitativa, mediante a realização de um levantamento bibliográfico que buscou identificar a produção de autores nacionais sobre psicanálise de crianças entre as décadas de 1920 a 1950. Os resultados indicam que a inserção da psicanálise de crianças no país ocorreu por duas vias: primeiramente através da educação, mediante a utilização deste referencial teórico com o intuito de melhor gerir a educação das crianças e solucionar seus problemas escolares; e, posteriormente, por intermédio da medicina, mediante o desenvolvimento de uma prática psicoterápica destinada ao tratamento de crianças com transtornos emocionais.

Compromisso social do psicólogo em artigos publicados em periódicos científicos no Brasil

Psychologist s social commitment in scientific articles published in scientific papers in Brazil. A situation analysis of the scientific production concerning psychologist s social commitment can aid the historical constitution of this theme and also subsidize reflections about the course of this profession in Brazil. In order to contribute to this debate, the theme social commitment of psychologist was analyzed in the scientific literature concerning psychologist profession in the country. Specifically, papers about the profession that mentioned the theme social commitment were characterized and their approach of this matter was analyzed. In order to accomplish these goals, two research stages were fulfilled: first, in a systematic search for scientific literature in internet databases, studies about the psychologist profession in the country were gathered; in the second stage, scientific papers relating to social commitment in their titles, abstracts or keywords were selected. 61 papers were retrieved, organized in electronic database and full-text analyzed, based in two axis: scientometric and thematic. The papers were identified, in general, as recent, of theoretic character and aligned with several Psychology subareas; mainly produced in public universities, in country s southwest; were of conjunctural interest to the authors research projects, individually published, by professors in touch with post-graduation; published in open access journals, with high Qualis evaluation. It was verified that there is no consensus on the meaning of the theme, prevailing definitions concerning the understanding of the social reality, to the majority of people or to a progressive-aligned professional performance. Are adduced as committed agents: the psychologist (sometimes together with other kinds of professionals or with users), the academia, and the representative entities of the profession. Depending on the subareas and the nature of study, all papers mentioned at least one of the following criteria: expansion of target-audience, renewal of practices, political direction, defined theoretical approach or adequate technical competence, sometimes relating each other. In short, psychologist s social commitment is a contradictory issue which have earned projection in scientific literature, reiterating the historical custom of evaluate the psychologist profession. As conclusion, it is regarded as indispensable to intensify the reflection about the role whose psychologist plays in a class-cleaved society and the limits and potentials of his performing in that framework.

Desigualdade regional da mortalidade neonatal no Brasil

In Brazil, despite the decline in infant mortality in recent decades it still has high rates going against recommended by WHO. Being the largest percentage of infant mortality rate composed of neonatal deaths. Objective: A study was conducted to analyze the spatial distribution of neonatal mortality and its correlation with the biological, socioeconomic and maternal and child health care in the Brazilian states in the period from 2006 to 2010. Method: The study made thematic maps and correlation (LISA) for verification of spatial dependence and multiple linear regression models. Results: Was found that there is no spatial autocorrelation for neonatal mortality in the Brazilian states (R = 0.002, p = 0.48). Most of variables were correlated (r> 0.3, p <0.05) with neonatal mortality, forming clusters in the North and Northeast, with the highest rates of teenage mothers, low household income per capita, lower prenatal appointments and beds of Neonatal Intensive Care Unit. The number of Neonatal UCI beds remained independent effect after regression analysis. Conclusion: The study concludes that regional inequalities in living conditions and especially the access to maternal and child health services contribute to the unequal distribution of neonatal mortality in Brazil

A desigualdade espacial do baixo peso ao nascer no Brasil

Background:Low birth weight(LBW) isa risk factor formorbidity, infant and child mortality. In Brazilthe highest percentages oflow birth weightoccur inregionsofbettersocio-economic status. Objective: to know the spatial distributionofrates of lowbirth weight andcorrelation withsocial indicatorsand service. Drawing: ecological, and Brazilian statesas units ofanalysis. Methodologyused thetechnique ofspatial analysis, data from 2009SINASC, IPEAandIBGE. Results:higher rates oflow birth weightare in the statesof the south/southeast,GlobalMoran: 0.267, p=0.02.Clustersofhigh-hightypein the Southeastandlow-lowstates ofthe Amazon region.Conclusion: Thespatial inequalityoflow birth weightreflectsthe socioeconomic conditionsof the states. More developed regionsholdhigher rates oflow birth weight, therefore,the presenceof the serviceandits usedodecrease infant mortalityandincrease theBPN

A organização sindical dos assistentes sociais no Brasil: dilemas e desafios contemporâneos

This paper discusses the dilemmas and challenges of the union of social workers in contemporary Brazil. The study is supported by the theme in a literature search, especially productions that deal with the trade union movement of workers in the brazilian reality, as well as on field research, which consisted of interviews with national trade union leaders of the CUT and CONLUTA as also representatives of national organizations representing the professional category of social workers, notably CFESS, ABEPSS ENESSO and a labor union and the national category, FENAS. The analysis of the object is oriented in the perspective of totality, considering its founding and contradictory aspects of the current socio-historical dynamics. The inflections occurred in the razilian Labor Movement in the early 1990s, during which the offensive of capital, characterized by the fusion of flexible accumulation and the dictates of neoliberal policy is established in the country, caused a profound shock in life and organization of the class working. The major repercussions of this process are evident today in the form of defensive organization of trade union struggles, notably fragile and fragmented. In the case of the category of social workers is symptomatic of the political backlash, experienced the process of reopening their unions and the creation of FENAS. This definition, part of the analysis that considers more strategic perspective of class organization, corporate antiunionism of the mass of the 1980s, built, largely, by category and expressed by the extinction of their union and unification to the broader struggles of workers with transition to unionization by industry. Given this reality, we analyze the performance of the political perspectives of the brazilian labor movement, from the characterization of organizational arrangements for trade union struggles and situate this process, the motion to reopen union of social workers, from the emergence of FENAS. Therefore, we aimed to identify the particular and the ideological and political perspectives that make up the dilemma of the trade union movement from this reopening, as corresponds to a political trend, largely, overcome within the brazilian social work

Avaliação de impacto ambiental e gestão dos recursos natuarias no estuário Apodi Mossoró, nordeste do Brasil

The aim of this study is to investigate the eco-environmental vulnerability, its changes, and its causes to develop a management system for application of eco-environmental vulnerability and risk assessment in the Apodi-Mossory estuary, Northeast Brazil. This analysis is focused on the interference of the landscape conditions, and its changes, due to the following factors: the oil and natural gas industry, tropical fruits industry, shrimp farms, marine salt industry, occupation of the sensitive areas; demand for land, vegetation degradation, siltation in rivers, severe flooding, sea level rise (SLR), coastal dynamics, low and flat topography, high ecological value and tourism in the region and the rapid growth of urbanization. Conventional and remote sensing data were analyzed using modeling techniques based on ArcGIS, ER-Mapper, ERDAS Imagine and ENVI software. Digital images were initially processed by Principal Component Analysis and transformation of the maximum fraction of noise, and then all bands were normalized to reduce errors caused by bands of different sizes. They were integrated in a Geographic Information System analysis to detect changes, to generate digital elevation models, geomorphic indices and other variables of the study area. A three band color combination of multispectral bands was used to monitor changes of land and vegetation cover from 1986 to 2009. This task also included the analysis of various secondary data, such as field data, socioeconomic data, environmental data and prospects growth. The main objective of this study was to improve our understanding of eco-environmental vulnerability and risk assessment; it´s causes basically show the intensity, its distribution and human-environment effect on the ecosystem, and identify the high and low sensitive areas and area of inundation due to future SLR, and the loss of land due to coastal erosion in the Apodi-Mossoró estuary in order to establish a strategy for sustainable land use. The developed model includes some basic factors such as geology, geomorphology, soils, land use / land cover, vegetation cover, slope, topography and hydrology. The numerical results indicate that 9.86% of total study area was under very high vulnerability, 29.12% high vulnerability, 52.90% moderate vulnerability and 2.23% were in the category of very low vulnerability. The analysis indicates that 216.1 km² and 362.8 km² area flooded on 1m and 10m in sea levels respectively. The sectors most affected were residential, industrial and recreational areas, agricultural land, and ecosystems of high environmental sensitivity. The results showed that changes in eco-environmental vulnerability have a significant impact on the sustainable development of the RN state, since the indicator is a function of sensitivity, exposure and status in relation to a level of damage. The model were presented as a tool to assist in indexing vulnerability in order to optimize actions and assess the implications of decisions makers and policies regarding the management of coastal and estuarine areas. In this context aspects such as population growth, degradation of vegetation, land use / land cover, amount and type of industrialization, SLR and government policies for environmental protection were considered the main factors that affect the eco-environmental changes over the last three decades in the Apodi-Mossoró estuary.