989 resultados para impostos ambientais e subsídios


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The environment, which fundamental importance has already been recognized in all the world, is an actual national and international discussion subject, whose interest grows for the society, and consequently to the Law, in order to prevent the natural resources to the present and future generations. The 1988 Brazilian Constitution, recognizing the importance of the environment, treated about it in many of its parts, even dedicating a specific chapter (Chapter V About Environment, inserted in Title VIII About Social Order). The brazilian constitutional text established to everyone the fundamental right of enjoying an equilibrated environment, obligating the State and all society to defend and preserve the environment to the present and future generations. The economic growing process, that predominated and still persist in the big majority of the countries, where is practiced the capitalist system, has in the enterprises (legal persons) one of its main actors. Many times, these enterprises, especially in the actual globalized world in where we live, where the gain of money is priorized, ends, at the moment they act, making damages to the environment. These damages are, many times, considered by the law. crimes against the environment. The 1988 Brazilian Constitution, according to the Modern Criminal Law, realizing that many crimes were being committed by the enterprises, established in article 225, §3rd, the criminal responsibility of the legal persons. Almost ten years after the 1988 Brazilian Constitution, was published the Law number 9.605/98, in which third article established the penal responsibility of the legal persons that practice crimes against the environment, without excluding the individual responsibility

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The Multilateral Trading System has evolved and presented new international mandatory rules to States. Along with the World Trade Organization constitutive treaty, Brazil has incorporated the Agreement on Subsidies and Countervailing Measures (ASCM) in the national legal system. That treaty limits de scope of subsidies concession by governments since this practice can constitute a mechanism of commercial disloyalty, affecting national industrial development in the importing country. At the same time, the multilateral agreement grants defense legitimate instruments to States, among them the possibility of domestically and unilaterally imposing countervailing measures to subsidized products that enter the national territory. Since the issue concerns both international and domestic level in complementary grounds, this research, besides investigating the treaty related obligation, aims at studying the national legal fundaments to ASCM s application by the Brazilian State. Therefore, the essential point resides in the State s conduction of its international trading and also in its available and constitutionally established mechanisms of economic intervention. State s regulating power reveals itself as a fundamental prerogative to succeed in the internalization of international agreement s requirements in the domestic legal system, which represents a basic prerequisite to the implementation of countervailing measures. Once the whole normative outlines are apprehended, this study shall scan the administrative process of trading defense main elements, along with the means of controlling public administration acts. The action taken by the public organs that directly intervene in foreign trade shall be analyzed as well, so as to enable reasoning if the unilateral application of countervailing duties by the Brazilian State is happening on legitimacy grounds

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O uso da biodiversidade pelo homem leva a alterações no funcionamento dos ecossistemas, podendo ainda levar a perda de resiliência. Pode-se definir resiliência como a capacidade de um sistema absorver um distúrbio e reorganizar-se, enquanto submetido a mudanças, mantendo a mesma estrutura e funcionamento. Em um sistema social, entende-se como a capacidade dos usuários de recursos naturais de enfrentar e adaptar-se as mudanças nas regras que regem o uso e acesso a estes. Alterações na resiliência, tanto ecológica quanto social, podem ser resultantes das ações de exploração e manejo destes recursos. Assim, torna-se essencial compreender como funcionam as estratégias de manejo e sua interação com a resiliência sócio-ecológica, permitindo a auto-avaliação das ações e possíveis modificações das mesmas. Neste projeto, propõe-se comparar a resiliência sócio-ecológica de três Unidades de Conservação (UCs) de uso sustentável: Reserva de Desenvolvimento Sustentável (RDS) Ponta do Tubarão, localizada no estado do Rio Grande do Norte; e as Reservas Extrativistas do Batoque e Prainha do Canto Verde, ambas localizadas no estado do Ceará. Em cada área de estudo serão escolhidas comunidades pesqueiras, permitindo a comparação entre elas. A partir destas comunidades, alguns aspectos relacionados ao uso dos recursos serão analisados, como atividade pesqueira, dieta e modo de vida. Os dados serão coletados através de questionários semi-estruturados, contendo questões baseadas em aspectos sociais, econômicos e ecológicos. Os resultados obtidos servirão de indicadores para a resiliência ecológica (informações obtidas com base na atividade pesqueira) e social (informações obtidas com base no acompanhamento da dieta e análise do modo de vida). Apesar da similaridade ecológica entre as áreas de estudo, algumas estratégias de manejo distintas em função da categoria da UC podem apresentar diferentes resultados sobre a resiliência sócio-ecológica. Desta forma, compreender como a resiliência sócio-ecológica se comporta, dentro dos sistemas de manejo estudados, permitirá avaliar a influência destes dois tipos de UCs (RDS e RESEX) na promoção da sustentabilidade ecológica e/ou social

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The soil macrofauna is influenced to several biotic and abiotic environmental factors, from changes in the physical environment to a variety of interactions among the species involved, affecting the patterns of biodiversity of soil fauna. The power and specificity of the mechanisms that act on soil organisms vary greatly depending on environmental conditions at different scales of space and time. The Caatinga has great spatial heterogeneity of vegetation, climate and soil, so the soil macrofauna would follow this local spatial variation in the environment? This study aimed to investigate the effects of local environmental variables on biological parameters (taxa richness, total abundance and biomass) of soil macrofauna in a fragment of caatinga in João Câmara, Rio Grande Norte, Northeast Brazil. The study was conducted in the Cauaçu farm, where a grid of 2000m x 500m was drawn, and later, 30 sampling points were randomly selected. The methodology used to collect the macrofauna was the TSBF method. We tested the effects of 10 environmental variables on macrofauna across the plots and across the layers of soil. The hypothesis that macrofauna soil responds to changes in the environment was not supported throughout the plots, but was confirmed to soil layers. The soil macrofauna shows a pattern of concentration in the surface layer and decreases considerably in the deeper layers. This pattern had significant and positive relationship with the aerial plant biomass and fine root stock. The aerial plant biomass releases plant necromass that accumulates in the surface layer, providing an important source of resource and shelter for soil macrofauna, explaining their greater abundance in this layer. The roots are used as a means for the arrival of nutrients to the soil from the primary production, thus a greater amount of root conditions higher food intake for macrofauna, especially the herbivores

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Os efeitos de ano e época de nascimento, propriedade, sexo do bezerro, regime alimentar, idade do bezerro e idade da vaca ao parto, os efeitos aditivos direto e materno da raça Charolesa e o efeito de heterose materna entre as raças Charolesa e zebu foram avaliados pelo método dos quadrados míninos sobre características de importância econômica, como peso, perímetro escrotal e escores visuais de conformação frigorífica, de umbigo e de pelame à desmama em bovinos da raça Canchim. Utilizaram-se dados de 12.334 animais Canchim nascidos de 1999 a 2005. O ano e a época de nascimento, a propriedade, o regime alimentar e a idade da vaca ao parto (linear e quadrático) tiveram efeitos significativos sobre todas as características estudadas. Houve efeitos do sexo sobre o peso do bezerro à desmama e o escore de umbigo; da idade do bezerro sobre peso, perímetro escrotal e escores de conformação frigorífica e de pelame; e das proporções de Charolês no bezerro e na mãe sobre o peso, a conformação frigorífica e a qualidade de pelagem; e da heterozigose materna sobre peso, perímetro escrotal e escores de conformação frigorífica e de umbigo. Os efeitos aditivos diretos da raça Charolesa como desvio do zebu foram negativos sobre peso, conformação frigorífica e qualidade da pelagem à demama, enquanto os efeitos aditivos maternos foram positivos. Os efeitos heteróticos maternos foram positivos sobre peso, perímetro escrotal e escores de conformação frigorífica e de umbigo. em geral, essas fontes de variação devem ser consideradas nas estimativas de parâmetros genéticos e nas avaliações genéticas dos animais Canchim para as características estudadas.

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This thesis is the result of an investigation about the transversality of the environmental issues into the daily curriculum of High Schools (from first to eighth grade). The research field was the county of Santo Antonio de Jesus in the state of Bahia, Brazil. The investigation is related with the challenge that the present model of social development and organization has put to the school institution: to bring the regular discussion about Environmental Education (EE) to the school s daily life. Facing the complexity of the socio-environmental issues and the basic functions of Education, the object of study was restricted to the identification of the challenges and paradoxes of the EE inside the curriculum organization of Politic-Pedagogic Project of the schools and the teachers daily practices. About the methodology, we adopted different references for the qualitative research: sociology, history, economy, and education. As for the investigative procedures about the teacher s practices, we related the school s daily practices to the context of the community. We also adopted several investigative procedures, such as questionnaires, interviews, observations and formative intervention. The theoretical basis was organized based on references to curriculum organization, environmental culture, teacher education and also considering the pillars of a capitalistic system that is based on consumerism and that generates social exclusion. At the initial considerations, we contextualized the contemporary environmental issues in an attempt to interpret the conditions of the EE transversality into the school s daily practices, which are still oriented to the traditional Cartesian Education. Based on the collected data, we found the reasons for the teachers dilemma and reluctances to the insertion of the environmental issues into the organization of the work plan and into the management of a school. Nevertheless, the results also signed promising possibilities to the EE tranversality, in case the curriculum of the school could be more sensible towards the cultural and social-economical issues of a community. We especially questioned The National Curriculum Parameter s (PCN), which is considered highly insufficient to inform the teachers about the environmental issues, facing the actual local conditions of social and pedagogic work. The final considerations showed the role and the importance of this research as one strategy to organize the curriculum education into the perspective of the transversality of environmental issues inside the education of both teacher and student

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En el campo de la Educación en Ciencias, los estudios acerca de las concepciones de profesores sobre la naturaleza de la ciencia están en crecimiento en las últimas décadas en virtud de la importancia atribuida al saber sobre las ciencias. Manifestando preocupación con la temática, los trabajos de esta línea de pesquisa están investigando concepciones de profesores en formación como también los en ejercicio. Inserido en esa problemática, y preocupado con la formación inicial de profesores, este trabajo tuvo como objetivo principal investigar las concepciones de los alumnos de la Carrera de Pedagogía de UFRN (Universidad Federal de Rio Grande do Norte) acerca de la naturaleza de la ciencia, una vez que los alumnos son, o lo serán, profesores que darán clases de ciencia. El aporte teórico del estudio fue el abordaje ofrecido por la filosofía de la ciencia contemporánea, como también trabajos de literatura especializada sobre la temática NdC (Naturaleza de la Ciencia). En la parte empírica del trabajo utilizamos, como principal instrumento de colecta de datos, un cuestionario abierto, en el cual los alumnos marcaron posiciones sobre varios aspectos de la naturaleza de la ciencia. Fueron sujetos de la investigación 81 alumnos de Pedagogía, que estaban en el primer, quinto y noveno semestres (también dichos períodos ). Los resultados presentaron un acercamiento a las concepciones de los sujetos sobre la temática, indicando la presencia de una serie de concepciones poco satisfactorias de la ciencia, al lado de concepciones más consistentes con la epistemología contemporánea. En el comparativo entre los grupos, el quinto semestre presentó resultados un poco mejores que los demás, trayendo a la superficie elementos para evaluar el impacto de la formación en la construcción de las concepciones de ciencia por los alumnos

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Through this research is detailed the Brazilian seismic code focused on concrete projects design related to seismic engineering. At the beginning of the research is debated the fundaments of the seismic effects, the influence factors to the development of seismic effects and also relates the main data registration happened in Brazil. The second step is study the Brazilian seismic code explaining all the concepts related to it and does a compilation to the most important international seismic code. At this research is developed the designing of a building submitted to horizontal equivalent seismic forces and the modal process based on the answer spectrum based on the brazilin seismic code. It was also developed the design of a commercial building submitted to seismic loads based on the Brazilian code answer spectrum and compared to the same building submitted to wind loads.The research also focus on projects conception and detailing of seismic engineering Project design. At the study of seismic engineering it was concluded that seismic effects require special focus on concrete structures design, proving that is the essential consider the seismic effects

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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The present work aimed the elaboration of an environmental study focused on the hotel sector in order to present an analysis of the environmental aspects of Ponta Negra Beach, in Natal, RN, Brazil and also the aspects of the small and medium hotels existing in this area. By means of this work, it is possible to elaborate a model of a simplified System of Environmental Management which can attend to the exigencies required by NBR ISO 14001: 2004, as well as to present economical viability and possibility to be implemented in a way that hotels may converge to the sustainable environmental development of the tourism in Ponta Negra Beach. The research methodology presents itself divided into three items: execution of the environmental characterization of Ponta Negra Beach, by way of technical visits and interpretation of satellite images and cartograms of the main environmental characteristics of the region; execution of the work already made concerning the development, application and interpretation of the evaluation of the environmental aspects of each hotel, considering the hotels and the period of data collection, these used in evaluation, research instrument and a description of the procedure utilized for the analysis of the collected data and the utilized methodology for the elaboration of a model of a simplified System of Environmental Management. In a general way, it has been concluded that the practices executed by hotels in Ponta Negra Beach are impact-like and harmful to the environment. The simple implementation of analysis procedures and control of the environmental aspects could suggestively contribute to the reduction of environmental impacts promoted by the hotel section at this beach and in the nearby areas. It had been noticed that the study contributed to the sensitization of managers concerning the environmental problems since, in many other times, the detected problem was, in fact, the non-acquaintance about the environmental aspects and impacts from those hotels administrators, because of the lack of surveys and studies about the theme. It had also been noticed the arousing of a possible environmental attitude from some managers

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Este trabalho foi realizado com os objetivos de avaliar a influência de fatores ambientais e estimar a herdabilidade para a característica intervalo desmame-cio (IDC) de fêmeas suínas. Para isso, utilizaram-se 1.032 observações de 347 porcas Dalland (C-40), pertencentes a dois rebanhos. No modelo, incluíram-se como aleatórios os efeitos do pai e da mãe da porca e, como fixos, os efeitos do ano de parto, do rebanho e da estação de parição, bem como as co-variáveis idade da porca ao parto, tamanho da leitegada ao nascer e período de lactação. As estimativas dos componentes de variância e do parâmetro genético foram obtidas utilizando-se o aplicativo MTDFREML, que emprega a metodologia da máxima verossimilhança restrita livre de derivadas. A média foi de 5,3 dias, com um coeficiente de variação de 71,44%. O período de lactação teve influência linear sobre o IDC. do mesmo modo, a regressão quadrática do IDC em relação à idade da porca ao parto foi significativa. O pai e a mãe foram importantes fontes de variação no intervalo desmame-cio, que, provavelmente pelo fato de acontecer tardiamente na vida do animal, não foi influenciado pelo rebanho, pelo ano e pela estação. A estimativa de herdabilidade para o primeiro intervalo desmame-cio foi de 0,11, o que indica que esta característica não apresentaria ganho genético satisfatório como resposta à seleção individual.

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The genetic and environmental factors that affect age at first conception (AFC) of gilts were evaluated, using 466 observations of Dalland animals (C-40). The software program MTDFREML was used to assess the genetic parameters on an animal model that included as fixed effect, contemporary group and, as random effects, the additive genetic, the common litter and the error. Mean value of AFC was 241.12±25.9 days, with CV of 8.5 %. Variance analysis showed that year (P<0.01), season (P<0.01) and herd effects (P<0.01) were important sources of variation of AFC. The throat effect (P=0.34) was not important for the AFC, but the mother of the gilts (P<0.01) was an important source of variation. The heritability estimate was 0.44±0.14 that this trait would yield genetic gain as a response to the selection.

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The natural resources degradation and its consequences to the society life have provided several discussions about the evaluation methods and environmental management, and the available means to minimize the effects of man s actions over the environment. Amongst these actions is the encouragement to the community participation in the process of carrying out the environmental programs, considering government and enterprises representatives or residents of certain places as social actors. Within these context, this paper had as a goal the investigation of the public participation in the environmental programs in areas that are susceptible to desertification, specificly in Parelhas/RN. The choice for this town was due to its insertion in an area considered as a desetification nucleous, which is, a region that suffers land degradation as a consequence of climate variations or human activities. Therefore, the research in question, of a descriptive and exploratory type, had as an instrument a structured questionnaire, applied to a sample of 223 people out of an 11,068 over 20 years of age residents population. The data have been tabled from Statistics for Windows Program and later interpreted based on the theoretical reference over the subject. As a result, corroborating to the literature of the area, it was found that the community participation in any type of action or debate about environmental questions is associated to the perception and knowledge about the problems. Although the people who were interviewed believe in the responsibility of the ceramic industry in causing environmental problems, they also believe that the benefits brought by the sector overcome such problems

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Foram utilizados dados de 66.035 animais das raças Nelore, Hereford, Angus e mestiços Nelore x Angus e Nelore x Hereford, para avaliar a influência da idade da vaca, idade do bezerro e data juliana de nascimento sobre o ganho médio diário dos bezerros no período pré-desmama (GMD). A análise estatística revelou que estas três covariáveis tiveram efeito significativo sobre o GMD. Observou-se também que o ajuste linear para idade à desmama não foi suficiente para retirar o seu efeito sobre o GMD. Estes resultados mostram que tais fatores ambientais podem ser importantes fontes de variação para esta característica nos programas de melhoramento genético.

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The objective of the work was to investigate, from the vision of travel agents, the importance of environmental practices as a decision factor in the purchase of a tourist package. For in such a way, it was established as target population, the travel agencies and tourism linked to he Brazilian Association of Travel agencies ABAV, hearing the Brazilian travel agents that exerted the function in Natal, city in 2005. The election of the sample was accomplished using the simple random sampling technique. The amount of agents effectively searched was of 150 agents being distributed 150 questionnaires, with closed and opened questions, applied during the month of November in 2005. Results showed great variability of interviewed answers in that if it relates for sale of package tourist where the customer demonstrates enviromental concern with the environmental quality. Through multiple regression analyses, it was environmental concern with the environmental quality of the place and the perception of the practical importance of the existence environmental practices in the place as important factor in the decision of tourist package purchase