491 resultados para Receitas acessórias


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The existence of inequalities among the Brazilian regions is an indeed fact along the country s history. Before this reality the constitutional legislator inserted into the Federal Constitution of 1988, as a purpose of the Federative Republic of Brazil, the reduction of regional inequalities. The development has also been included as a purpose from the State, because there is an straight relation with the reduction of regional inequalities. In both situations is searched the improvement of people s living conditions. . In pursuit of this achievement, the State must implement public policy, and, for this to happen, it needs the ingress of income inside of the public coffers and support of economic agents, therefore the importance of constitucionalization of the economic policy. The 1988 s Constitution adopted a rational capitalism regime consentaneous with current legal and social conceptions, that s why it enabled the State s intervention into economy to correct the so-called market failures or to make the established objectives fulfilled. About this last one, the intervention may happen by induction through the adoption of regulatory Standards of incentive or disincentive of economic activity. Among the possible inductive ways there are the tax assessments that aim to stimulate the economic agents behavior in view of finding that the development doesn t occur with the same intensity in all of the country s regions. Inside this context there are the Export Processing Zones (EPZs) which are special areas with different customs regime by the granting of benefits to the companies that are installed there. The EPZs have been used, by several countries, in order to develop certain regions, and economic indicators show that they promoted economic and social changes in the places where they are installed, especially because, by attracting companies, they provide job creation, industrialization and increased exports. In Brazil, they can contribute decisively to overcome major obstacles or decrease the attraction of economic agents and economic development of the country. In the case of an instrument known to be effective to achieve the goals established by the Constitution, it is duty of the Executive to push for the law that governs this customs regime is effectively applied. If the Executive doesn t fulfill this duty, incurs into unjustifiable omission, correction likely by the Judiciary, whose mission is to prevent acts or omissions contrary to constitutional order

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It was evaluated the intercropping of lettuce groups economically with roquette, in two experiments, it was carried at Unesp, Jaboticabal-SP. The economical analyses were accomplished with prices of May and September of 2005. The total operational costs (COT) of the intercropping between crisp lettuce and roquette; looseleaf lettuce and roquette; and crisphead lettuce and roquette were from 14,8% to 95,6% highest to the of the singly cultivations of the cultures. The intercropping were shown profitable, the largest gross and liquid revenues happened in established intercropping with crisphead lettuce and roquette, in the Autumn-Winter, and with crisp lettuce and roquette, in the Spring.

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The experiment was carried in green house at Unesp, Jaboticabal-SP, in the period of August and November, with objective to evaluate the production cost and crisphead lettuce "Lucy Brown" profitability in monoculture and in intercropping with Japanese cucumber "Hokushin" in protected environment. The production cost determination was performed on total operational cost (COT) basis. The crisphead lettuce in monoculture estimated COT and in intercropping was R$ 657,57 and R$ 159,95/614,4 m(2) respectively. The productivities of 623 and 730 kg/614,4 m(2) in the experiments had provided gross incomes of 286,58 R$ and 335,80/614,4 m(2). It was verified a loss of R$ 370,99/614,4 m(2) in the crisphead lettuce monoculture and an operational profit of R$ 175,85/614,4 m(2), in protected environment when in intercropping with cucumber.

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It analyzes the magnitude, the nature and the direction of public revenues and the public expenses in oil and natural gas producing municipalities in the state of Rio Grande do Norte in the post-constituent period, and, more precisely, from the approval of Law 9.478/97, called Oil Law . It argues the fiscal federalism normative theory, the typology and the role of the intergovernamental transferences in the performance of the public finances of the local governments. Shows that the economy of Rio Grande do Norte went through deep social-economic changes in the last few decades, among which includes the discovery of the oil and the natural gas and its importance for the growth of the industrial and services sectors. It points out that the increase of the production and the international price of the oil contributed for the growth in revenues of royalties and the special participation in the beneficiary cities, what did not mean an automatic increase in the resources destined to the investment and in the quality on the provision of the goods and services come back toward the local development. On the contrary, the main conclusion of the work is that the trajectory of the oil producing municipalities is marked by paths and embezzlements in the performance of the public finances and in the provision of public goods and services. Paths, that lead to the improvement of the performance of the public finances and the quality of the public goods and services. Embezzlements, that lead to the inefficiency in the provision of goods and services and the capture of the public resources. That is, the fiscal decentralization is a necessary condition, however not enough to improve the amount and the quality of the public goods and services given by these municipalities. For that it is necessary to advance in the fiscal federalism normative theories, in search of optimum model of federalism in local governments where still predominated by patrimonialism, clientelism, fiscal illusion and the capture of the public resources in benefit of the private interests

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The object of the present dissertation is to analyze the behavior of the public finances of the districts of the state of Rio Grande do Norte (RN), taking as reference a period fundamentally previous to the implementation of the Fiscal Responsibility Law LRF, comparatively to the first years, immediately after the advent of the mentioned institutional milestone. The central hypothesis of this study proposes that, from the institutions' viewpoint, the LRF sets securely consistent rules, in the orchestration of the behavior of the municipal revenues and expenses. These regulations, on the other hand, might be effective and reach the districts of the RN indiscriminately, apart from stabilizing tendencies and which are sustainable in the long run. In spite of this, the indicators calculated reveal that the districts researched show, during all the period under analysis, a diminished capacity of self-tax collection , and consequently, a high participation of the intergovernmental transfers in the composition of the current revenues. This behavior indicates that the goal of strengthening the municipal public finances, forecast in the LRF, tends to be only partially accomplished, due to the fiscal decentralism. The analysis and interpretation of the data are conducted from the literature of institutionalist orientation and in descriptive statistical tools applied to the municipal strata of the state of Rio Grande do Norte. Further on, it's used the econometrical method Pooled OLS, which demands the elimination of the municipal strata in order to allow the use of the model, in the attempt to strengthen and/or ratify the results of the research. Finally, the evidence reached in the dissertation show that the LRF brings better conditions to the potiguar municipal public finances, predominantly to the economically stronger districts; whereas the less dynamic municipal entities show rather divergent evidence, that is, their economies seem to be more oriented to a more pronounced state participation; therefore, it generates in the state of RN a certain antithesis in the results reached in the dissertation

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The market-assisted land reform (RAAM) has been constituted as an alternative of agrarian reform funded by the Programa Nacional do Crédito Fundiário (PNCF). It is a policy of acquisition, distribution and use of Earth ideologically disseminated and funded by the World Bank in the context of productive insertion of landless workers. Accordingly, this study seeks to analyze the trajectory of rural settlements financed by this policy, seeking to understand what factors promote or limit the process of rural development of those settlements. To do so, take as a reference case study of the Assentamento da Fazenda Paz, in the municipality of Maxaranguape in the State of Rio Grande do Norte. From the methodological point of view, bibliographical and documentary research were used, in addition to visits to the settlement and semi-structured interviews with the settlers, trade union leaders, consultants and technicians linked to the project. Assuming the reports of respondents, initially constructs the hypothesis that informal and formal institutions present in the Assentamento da Fazenda Paz were unable to effectively coordinate the actions of the agents. The results obtained showed the existence of a very complex undertaking, with a total area of 607 hectares and 80 families settled, endowed with good quality water and irrigation infrastructure, with assets of approximately R$ 5 million reais. Experience experienced by the settlers understood the development of complex systems of production and marketing of fruits and vegetables, with an emphasis on the cultivation of papaya in an area of 45 hectares based on modern irrigation system and extensive use of technology. Collective management of production, marketing, revenue and costs stood out as a major challenge for the settlers and their representative organisations, i.e. the Community Association and the cooperative. From this observation it was possible to identify two moments on the trajectory of the project: the first, between 2007-2011, considered by respondents as successful, in which the integration of public policies and abundant input of revenue from the commercialization of the fruits da Paz, mainly through the sale of papaya and pineapple in national and international markets, allowed an average remuneration of R$ 800.00 reais to R$ 1,000 reais seated/monthIn addition to the production of vegetables and other types of products for sale and consumption; the second, from 2012, characterized as a failure, due to the discontinuity of the cultivation, production and marketing of fruits based on the collective bargaining model deployed. Important factors explain the discontinuity of the project, including the model of agriculture implemented, difficulties related to the management of production, marketing and finance the venture, in addition to the breach of trust between the Board of the cooperative and the associates and the distancing of the governmental organizations more directly responsible for the project. It is therefore concluded that we must to rethink rural development as a multidimensional phenomenon, requiring a broad engagement between State and society under the foundations of a territorial development contract

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Cette narrative fait le parcours d une recherche et de ses reflexions ici annoncé comme une odissée gastronomique et une géografie gourmante , dont les elements interpretatifs rendent possible concevoir qu une lecture de la métaphore et de la stéthique alimentaire puissent contribuer pour penser une éducation sensible, complexe, une education guidée par une experimentation esthétique de la condition humaine, qui provoque les sens, qui permettent évoquer et récuperer les connaissances et les savoirs pertinents, et qui confirme l indissociabilité du sujet dans ses plusieurs poles : nature et culture, émotion et raison. Comme contribution epistémologique, la dissertation, cherche étendre la compréhension d études qui abordent le Corp, l Aliment, la Métaphore, l Esthétique et l Éducation, en déclanchant des relations entre les espaces académicien et cotidien, en expérimentant d autres formes de sentir, penser et d être dans le monde. Poussée par une raison gourmande, et comme dans un rituel de préparation d aliment, j opte par les rélations transversales des savoirs ; je construis un dialogue entre les auteurs de domaine de connaissances multiples, comme la Filosophie, l Antropologie, l Étologie et l Éducation, en travaillant une reconstruction de concepts. Pour la tâche de cette odissée gastronomique, je découvre l approche entre un programme, comme méthode, et un livre de recettes culinaires hermétiques. J ai choisi de construir des estratégies métodologiques qui indiquent les chemins sur les quelles l imagination, la créativité et la réinvention, non seulement puissent mais doivent servir comme des épiceries qui emprègne d odeurs, de saveurs et de couleurs la connaissance, sans laisser de côté la rigueur, principe inégociable dans une science ouverte. J ai choisi, pour m accompagner dans cet étude, des sages, des scientistes et des poètes, entre eux je fais remarquer Michel Onfray, Boris Cyrulnik, Merleau-Ponty, Edgar Morin e Conceição Almeida. Avec eux, j ai déssiné des cartes, goûté des géographies, des terres, des ciels. J ai fréquenter des histoires et des personnages concrets et imaginaires; j ai convoqué des souvenirs acumulés pendant l enfance, avec ses trames, ses textures, ses saveurs, ses parfuns, ses couleurs, ses images, ses gestes, ses mots et ses silences, où le corp devient un médiateur d accès à la connaissance. Comme artifice complémentaire pour suivre la route, je parie sur le rapport fondamental entre le corp, l aliment, la métaphore, l esthétique et l Éducation, je m utilise du Cinéma, en cherchant d apprendre dans cet art, une éxistentialité humaine par le rapport entre la vie, l aliment et les personnages. Finalement, je reaffirme l importance de nourir des affections par une formation et une manière de penser capables de conecté des connaissances d univers dinstingués, et qui contribuent pour une conscience de la condition humaine et l apprentissage d une éducation de la vie et pour la vie

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The present work shows an inquiry about the conceptions and practical work of the nursing professionals on the accompaniment of mental sick patients in the Family s Health Strategy, under the approach of the completeness in health. The justification of this research is given by bringing an special attention concerning the subjet to these professionals of health: the gradual abandonment of the traditional manicomial model leads to the insertion of mental patients in the community . The nursing professionals must be prepared to receive these patients in the basic net of health and contribute to help their adaptation and insertion in the social environment as citizen. In this context, considering the entire attention to the mental health, it is important to detach that the assistance to the patient must search his reinsertion in the community by providing programs that develops his sociability. This analytical study was developed using a qualitative approach and a thematic verbal history. Ten nurses of Nova Natal s Health of the Family Unit, of Felipe Camarão Mista s Unit and of Cidade da Esperança s Health Unit contributed for its development . The information was acquired through an instrument research that made possible the accomplishment of the interviews. These ones were set previously and counted on the assent of the participants. The interviews were recorded and analyzed in accordance with the pertinent literature concerning the subject. The aggregation of the information was then discussed. At this moment three thematic axles were defined dividing the categories of analysis. According to the results of the interviews, the practical procedure given to the patients with mental upheaval is resumed by the prescription of psicotroprics medicaments. It doesn t provide an accompaniment by the professionals of health, specifically, nurses, to the patients and their families. The lack of qualification and a multi-professional team emerged as one of the challenges for the implementation of practical procedures towards the patients with mental upheaval. Therefore, the results of this research show the necessity of transformations in the current scene of the mental health in the Family s Health Strategy. These changes can be reached by politics investments on the mental health area, not only financially but by providing human resources that should allow the professionals to exert the completeness procedures

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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This study aims to analyze and compare the opinion of professionals, managers and users about the mental health care in the Family Health Strategy (FHS). It is characterized as an Operations Research or Health System Research with a cross-sectional design and a descriptive quantitative nature. The study was developed from the application of the Opinion Measurement Scale allied to techniques of observation and structured interview in the city of Parnamirim / RN. The sample consists of 409 subjects, 209 professionals of the Family Health Strategy, 30 of the Oral Health Strategy, 19 of the Family Health Support Center, 24 directors of Basic Health Units, plus 68 users with mental disorders and 59 caregivers, respecting the ethical parameters of Resolution 196/96 of the National Health Council, trial registration number: CAAE 0003.0.051.000-11. Quantitative data were submitted to the Epi-info 3.5.2 for analysis. The network of mental health in Parnamirim involves the flow between the FHS, Psychosocial Care Centers, clinics and hospitals, having as main barriers the fragility of the referral and counter-referral system, of the municipal health conferences, of the FHS teams by the limitations in material and human resources as well as the population´s lack of acknowledge about the organization of the mental health network, issues that affect the integral attention. Even though the FHS professionals recognize the importance of their actions, they question their role in mental health care, experiencing difficulties in accessing psychiatric services (76.5%). Although most agree that the mentally ill is best treated in the family than in hospital (65.2%), the community health workers were the predominant category in the partial or total disagreement of this statement (40.8%), who is the professional in greater contact with the family. Nevertheless the caregivers miss the support of the FHS as the main focus of attention is on revenue control. The views of professionals, mental patients and caregivers converged in several statements, showing the main weaknesses to be focused by the mental health network of the city, as the perceptions that: (a) physical strength is needed to take care of mental patients for its tendency to aggression, requiring it to stay in the sanatorium for representing danger to society, (b) only a psychiatrist can help the person with emotional problems, (c) the user of alcohol and drugs does not necessarily develop mental illness, (d) the access barriers and doubts about the quality of psychiatric services, (e) caring of a mental health patient does not bring suffering to professionals. Therefore, the commitment to consensus building, monitoring and evaluation of the network are important mechanisms for an effective management system, reflecting in the importance of strengthening the health conferences and approximating different institutions. The results reinforce the importance of strengthening primary care through programs of continuing education focusing on the actions and functions of professionals in accordance with its competences and duties what contribute to the organization and response of mental health care, favoring user´s care and the promotion of family health

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Knowledge and innovation were seen as major forces, both for survival, as the acquisition of competitive advantages in the Brazilian economy, as well as adding value to the product as a market differentiator. The Triple Helix model is directed toward the knowledge-based economy. Over the past six years, the Federal Government through the Financier of Studies and Projects ( FINEP ) invested in technological innovation projects, economic subsidies, about U.S. $ 1 billion supporting more than 800 projects with these resources. According to the MCTI , the Northeast, over the years 2000 to 2010 increased spending on Science and Technology (considering the activities of research and development more scientific and related activities) of the State Government in relation to its total revenue In 2000, 0.51% of total revenues were invested in Science & Technology, while in 2010 this figure increased to 1.31%. Among the nine Northeast states, Paraíba is highlighted. In 2000, 0.33% of its total revenues were directed to innovation, reaching 2.04% in 2010, the largest increase in the region while the RN invested 0.24% in 2000 and in 2010 reached the level of 1.42 %. According to IBGE, in the period 2000-2011, the micro and small enterprises surpassed the barrier of 6 million establishments. In 2000, there were 4.2 million establishments while in 2011 were 6.3 million active establishments. Therefore, throughout the period, there was a creation of approximately 2.1 million new establishments. Between 2000 and 2011, micro and small businesses have created 7.0 million formal jobs, 8.6 million jobs in 2000 to 15.6 million in 2011. This scenario shows the importance of this study in relation to the investment of governments in RD & I in micro and small enterprises. This study aims to analyze the interaction Universities - Business - Government in the development of innovation in micro and small companies in Rio Grande do Norte participants of the edicts of Inova FAPERN. We chose to adopt as a research method case study concerning the procedure of the research, exploratory, descriptive, and on documents with engineers and researchers of innovation projects approved by PAPPE Subsidy (Inova -RN I, II and III). Data collection was done through the report made by FAPERN entitled: " Evaluation of companies financed and supported by the Grant Program for Technological Innovation for Micro and Small Enterprises RN - INOVA -RN " (2010) and a questionnaire with 40 closed questions and 1 opened to 30 affirmative composed based on a 5-point Likert scale. The analysis of data was qualitative and quantitative. The study provided to identify the importance and barriers arising from the relation between Government Enterprise (micro and small) and University as essential to the economic development of the region. It was also identified that, in the innovation projects, 70% of the goods or services originating from research were to market these, 50% resulted in a patent for the company and 80% publications of scientific articles

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

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This work proposes the specification of a new function block according to Foundation Fieldbus standards. The new block implements an artificial neural network, which may be useful in process control applications. The specification includes the definition of a main algorithm, that implements a neural network, as well as the description of some accessory functions, which provide safety characteristics to the block operation. Besides, it also describes the block attributes emphasizing its parameters, which constitute the block interfaces. Some experimental results, obtained from an artificial neural network implementation using actual standard functional blocks on a laboratorial FF network, are also shown, in order to demonstrate the possibility and also the convenience of integrating a neural network to Fieldbus devices

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This study aims to assess the potential for industrial reuse of textile wastewater, after passing through a physical and chemical pretreatment, into denim washing wet processing operations in an industrial textile laundry, with no need for complementary treatments and dilutions. The methodology and evaluation of the proposed tests were based on the production techniques used in the company and upgraded for the experiments tested. The characterization of the treated effluent for 16 selected parameters and the development of a monitoring able to tailor the treated effluent for final disposal in accordance with current legislation was essential for the initiation of testing for reuse. The parameters color, turbidity, SS and pH used were satisfactory as control variables and presents simple determination methods. The denim quality variables considered were: color, odor, appearance and soft handle. The tests were started on a pilot scale following complexity factors attributed to the processes, in denim fabric and jeans, which demonstrated the possibility of reuse, because there was no interference in the processes and at quality of the tested product. Industrial scale tests were initiated by a step control that confirmed the methodology efficiency applied to identify the possibility of reuse by tests that precede each recipe to be processed. 556 replicates were performed in production scale for 47 different recipes of denim washing. The percentage of water reuse was 100% for all processes and repetitions performed after the initial adjustment testing phase. All the jeans were framed with the highest quality for internal control and marketed, being accepted by contractors. The full-scale use of treated wastewater, supported by monitoring and evaluation and control methodology suggested in this study, proved to be valid in textile production, not given any negative impact to the quality the produced jeans under the presented conditions. It is believed that this methodology can be extrapolated to other laundries to determine the possibility of reuse in denim washing wet processing with the necessary modifications to each company.