Contribuição previdenciária sobre a receita bruta: análise crítica e estudo de alternativas

Neste trabalho são analisados os principais aspectos da desoneração da folha de salários. São apresentadas considerações sobre os efeitos fiscais e extrafiscais dos tributos. Em seguida, apresentam-se informações sobre o histórico da Contribuição Previdenciária sobre a Receita Bruta ("CPRB"). Após, analisa-se a adequação da CPRB à CF/88 e conclui-se que a referida contribuição não possui fundamento de validade na CF/88. Em seguida, a CPRB é estudada à luz de princípios constitucionais, administrativos e econômicos considerados relevantes. Conclui-se que (i) o tributo é nocivo por ser cumulativo; (ii) a CPRB não é eficiente, já que a renúncia de receita não foi compensada pelo aumento do emprego nem gerou o desejado desenvolvimento econômico; (iii) a contribuição viola os princípios da isonomia, publicidade, motivação e impessoalidade, pois o regime não é assegurado a todos e não há razões que levem à inclusão de apenas alguns setores econômicos; e (iv) as regras de apuração do novo tributo são complexas. Por fim, sugere-se extinguir a CPRB e promover a redução da tributação sobre a folha (i) no contexto de uma reforma tributária, como a trazida pela PEC 233, ou (ii) acompanhada da majoração de alíquotas de contribuições não-cumulativas, se necessário para compensar a perda de arrecadação.

Alternativas para constituição de garantia sobre direitos de crédito em favor de credores estrangeiros em operações de project finance de plataformas e sondas de perfuração

O presente trabalho tem como escopo analisar a estrutura de contratação de plataformas de produção e sondas de perfuração e as formas por meio das quais se pode garantir o direito dos financiadores aos créditos decorrentes do afretamento desses equipamentos. A estrutura de sua contratação geralmente ocorre por meio da celebração de contratos coligados de afretamento, com sociedade de propósito específico estrangeira (SPE), de prestação de serviços, com empresa vinculada constituída no Brasil. O financiamento, por sua vez, estrutura-se como um project finance internacional, em que a SPE toma financiamento junto a bancos estrangeiros, para pagamento da construção. Os direitos de crédito resultantes do afretamento servem como meio de pagamento do financiamento. Este trabalho analisa as principais características dos quatro arranjos contratuais por meio do qual os financiadores poderiam garantir seu acesso aos créditos, analisando as principais justificativas para sua possível adoção e os principais riscos relacionados à sua celebração, especialmente em vista da possibilidade de que a SPE seja parte de processo de recuperação judicial no Brasil, em razão da insolvência de seus controladores, quando estes são brasileiros. As quatro estruturas analisadas são a cessão de créditos regida pelas regras do Código Civil (Lei nº 10.406/2002), cessão fiduciária de direitos creditórios, prevista no artigo 66-B da Lei nº 4.728/1965, penhor de direitos e contratos regidos por legislação estrangeira.

Síntese e caracterização de peneiras moleculares mesoporosas do tipo MCM-41 e AlMCM-41 a partir de fontes alternativas de sílica e de alumínio

The mesoporous molecular sieves of MCM-41 and AlMCM-41 type are considered as promising support for metal in the refining processes of petroleum-based materials as catalysts and adsorbents for environmental protection. In this work the molecular sieves MCM-41 and AlMCM-41 were synthesized by replacing the source of silica conventionally used, for quartz, an alternative and abundant, and the use of waste from the production of diatomaceous earth, an aluminum-silicate, as a source aluminum, due to abundant reserves of diatomaceous earth in the state of Rio Grande do Norte in the city of Ceará-Mirim, with the objective of producing high-value materials that have similar characteristics to traditional commercial catalysts in the market. These materials were synthesized by the method of hydrothermal synthesis at 100 º C for 7 days and subjected to calcination at 500 º C for 2 hours under flow of nitrogen and air. The molecular sieves were characterized by X-ray diffraction (XRD), differential thermal analysis (DTA) and thermogravimetric analysis (TG), adsorption of N2 (BET and BJH methods), spectroscopy in the infra red (FTIR), microscopy scanning electron (SEM) and transmission electron microscopy (TEM). The analysis indicated that the synthesized materials showed characteristic hexagonal structure of mesopores materials with high specific surface area and sort and narrow distribution of size of pores

Alternativas de ultimação de resíduo plástico termofixo

In the present work it was developed originals alternatives of enveronmentally safe and economically viable destination of thermoset plastic residue from a button factory, which at presnte stores such residue tempor and in a way that is inconvenient to the atmosphere, a waiting safe solutions. As the residue is not recycleab and its burning leberates strongly aggressive gases, safe alternatives were researched. Inicially, ghe residue in incineration was performed in cement ovens with precise control ofe emission of gases, but it was proved inviable due to its low calorific power, as well as the liberation of free lead in the ashes. An original and feasible option was the residue confinemente in soil-ciment blocks, lohich resulted in blocks highly resistant to simple compression with structural block, and also a significant increase in thermal resistence. Was got up other options of original and important composites as: making of blocks for pré-moulded flagstone, internal coating of walls with plaster being obtained good texture results, replenish of ceramic blocks and blocks with cement, also implying in increase of thermal resistance. Besides these original and scientific contributions, the it was technologically contribution of defreadation with suggestions of the material using torch of thermal plasm; for this was projected, built, characterized and tested a torch to it shapes it being obtained exciting results for the development of this technology come back for ending destruction from all the types of inconvenient garbage to the atmosphere

Reforma a seco de metano com catalisadores Ni/MCM-41 sintetizados a partir de fontes alternativas de sílica

The production of synthesis gas has received renewed attention due to demand for renewable energies to reduce the emissions of gases responsible for enhanced greenhouse effect. This work was carried out in order to synthesize, characterize and evaluate the implementation of nickel catalysts on MCM-41 in dry reforming reactions of methane. The mesoporous molecular sieves were synthesized using as silica sources the tetraethyl orthosilicate (TEOS) and residual glass powder (PV). The sieves were impregnated with 10% nickel to obtain the metallic catalysts (Ni/MCM-41). These materials were calcined and characterized by Thermogravimetric Analysis (TG), Infrared spectroscopy (FTIR), X-ray Diffraction (XRD), Temperature-Programmed Reduction (TPR) and N2 Adsorption/Desorption isotherms (BET/BJH). The catalytic properties of the samples were evaluated in methane dry reforming with CO2 in order to produce synthesis gas to be used in the petrochemical industry. The materials characterized showed hexagonal structure characteristic of mesoporous material MCM-41 type, being maintained after impregnation with nickel. The samples presented variations in the specific surface area, average volume and diameter of pores based on the type of interaction between the nickel and the mesoporous support. The result of the the catalytic tests showed conversions about 91% CO2, 86% CH4, yelds about 85% CO and 81% H2 to Ni/MCM-41_TEOS_C, and conversions about 87% CO2, 82% CH4, yelds about 70% CO and 59% H2 to Ni/MCM-41_PV_C. The similar performance confirms that the TEOS can be replaced by a less noble materials

Desenvolvimento de metodologias analíticas alternativas por cromatografia gasosa para análise de biodiesel

Since the beginning of the National Program for Production and Use of Biodiesel in Brazil, in 2004, different raw materials were evaluated for biodiesel production, trying to combine the agricultural diversity of the country to the desire to reduce production coasts. To determine the chemical composition of biodiesel produced from common vegetables oils, international methods have been used widely in Brazil. However, for analyzing biodiesel samples produced from some alternative raw materials analytical problems have been detected. That was the case of biodiesel from castor oil. Due the need to overcome these problems, new methodologies were developed using different chromatographic columns, standards and quantitative methods. The priority was simplifying the equipment configuration, realizing faster analyses, reducing the costs and facilitating the routine of biodiesel research and production laboratories. For quantifying free glycerin, the ethylene glycol was used in instead of 1,2,4-butanetriol, without loss of quality results. The ethylene glycol is a cheaper and easier standard. For methanol analyses the headspace was not used and the cost of the equipment used was lower. A detailed determination of the esters helped the deeper knowledge of the biodiesel composition. The report of the experiments and conclusions of the research that resulted in the development of alternative methods for quality control of the composition of the biodiesel produced in Brazil, a country with considerable variability of species in agriculture, are the goals of this thesis and are reported in the following pages

A arte de si: uma análise da ascese nas comunidades alternativas

In this research, we studied alternative communities that promote self-care practices, as well as environmental and community care.We problematized if there are ascetical practices in these communities - understanding asceticism from Ortega (2008) and Foucault (2006, 2009, 1998), which would be a transition from one type of subjectivity to another one to be achieved through exercises on itself, in other words, the ascetic oscillates between a refused identity to another to be drawn by an art that focuses itlself.This research was conducted through the analysis of files, observations of daily practices and interviews with open questions in order to achieve reflections and thoughts of the residents of alternative communities.For our study, we chose the Alternative Community of Campina, located in the Capon Valley/Bahia; Sabiaguaba community, located in Fortaleza-CE; and the National Meeting of Alternative Communities (ENCA). The research points to ways of living that create new subjectivities, in which the subject feels responsible for taking care of themselves, others and the environment