O imposto territorial rural e os municípios: o impacto nas receitas municipais e a renúncia fiscal

O artigo reúne uma análise do impacto da arrecadação do Imposto Territorial Rural no período de 1995 a 1997 nos municípios paulistas de Bragança Paulista, Franca e Porto Ferreira frente à composição das receitas municipais. A análise é realizada com base nas legislações do imposto vigentes no período e realiza comparações de arrecadação e projeções tendo como referência os valores da terra nua arbitrados pela Secretaria da Receita Federal (SRF) e pesquisados pelo Instituto de Economia Agrícola da Secretaria de Estado dos Negócios da Agricultura e Abastecimento de São Paulo. Os resultados da pesquisa indicam percentuais de evasão fiscal que atingiram de 18% a 52% e inadimplência de até 31% e esse perfil de evasão se acentua quando a partir de 1996 a SRF deixa de estabelecer o valor da terra nua mínimo (VTNm) e passa a tomar como referência apenas os valores declarados pelo contribuinte.

Exigências nutricionais de caprinos da raça Alpina em crescimento: 1. Exigência nutricional de fósforo para mantença: perdas endógenas e abate comparativo

O objetivo deste trabalho foi determinar a exigência dietética de fósforo (P) para mantença de caprinos da raça Alpina em crescimento pelo método das perdas endógenas e pela técnica do abate comparativo. Foram usados 21 animais, machos, castrados, com idade média de quatro a seis meses e 18 kg PV. Destes, três foram abatidos no início do experimento, como referência, e os 18 restantes, distribuídos em tratamentos com dietas isoenergéticas e isoprotéicas, em um delineamento inteiramente casualizado com arranjo fatorial 3x2 (nível de P na dieta [0,12; 0,21; e 0,29% MN] e forma de fornecimento da dieta [restrito ou à vontade]). O período experimental foi de 37 dias, com 30 dias para adaptação e sete dias para coleta total de fezes e urina. No final do período de coleta, três animais de cada tratamento foram abatidos. As exigências dietéticas de P para mantença foram então estimadas por meio das perdas endógenas fecal e urinária (perdas endógenas) e da retenção de P no corpo animal em relação à sua ingestão e aquele retido nos animais referência (abate comparativo). Os valores médios foram coeficiente de absorção aparente e real de P, -157+30, 98+10, 43+24, e 65+33; 235+09, 145+24%, respectivamente; perda diária endógena fecal e urinária de P, 8,84 e 4,84 mg/kg PV, respectivamente; e balanço de P, 187,62+153,87; 14,0+160,59; 85,96+337,85 mg/d; e -11,42+10,98; 1,04+9,14; -2,33+11,69 mg/kg PV, respectivamente. A exigência líquida diária estimada de P para a mantença foi de 13,68 mg/kg PV. As exigências dietéticas diárias de P para mantença foram estimadas em 72 e 58,46 mg/kg PV, pelo método das perdas endógenas e pelo abate comparativo, respectivamente.

Influência da utilização de aditivos químicos no perfil da fermentação, no valor nutritivo e nas perdas de silagens de cana-de-açúcar

Avaliou-se o efeito do uso de aditivos químicos nas perdas de matéria seca, no perfil fermentativo e no valor nutritivo de silagens de cana-de-açúcar. O experimento foi realizado em delineamento inteiramente casualizado com quatro repetições por tratamento (sete tratamentos). Os seguintes aditivos foram utilizados na confecção das silagens: controle (sem aditivo), L. buchneri, óxido e carbonato de cálcio em doses de 1,0 e 1,5% da massa verde e sulfato de cálcio a 1,0% da massa verde, diluídos em 40 litros de água por tonelada de forragem. As variáveis analisadas foram: perdas totais e gasosas, produção de efluente, recuperação de matéria seca, composição química e valor nutritivo. As menores perdas fermentativas e gasosas foram observadas nas silagens com óxido ou carbonato de cálcio, que resultaram em maior taxa de recuperação de matéria seca. da mesma forma, as silagens tratadas com estes aditivos apresentaram maior teor de carboidratos solúveis residuais e de ácido lático e reduzida fermentação alcoólica. As silagens tratadas com óxido e carbonato apresentaram, no momento da abertura, maior teor de cinzas, menor concentração de componentes fibrosos e maiores coeficientes digestibilidade da matéria seca e da matéria orgânica. O teor de proteína encontrado nessas silagens foi semelhante ao observado na forragem fresca. A ensilagem de cana-de-açúcar com L. buchneri e sulfato de cálcio possibilitou a obtenção de desempenho similar ao determinado com a silagem sem aditivos. Silagens tratadas com carbonato e óxido de cálcio apresentam maior desempenho durante o processo fermentativo.

Effect of chemical pretreatment on the physical properties of dehydrated grapes

The effects of chemical pretreatment and air drying temperature on drying kinetics, shrinkage, density and rehydration ratio of grapes were determined at various moisture contents. It was observed that the chemical pretreatment employed - a solution of 2% CaCO3 with 0 to 3% ethyl oleate - increased considerably the drying rate. It was established that the shrinkage increased with drying temperature between 40 to 80 degrees C and decreased with increasing concentration of ethyl oleate in the chemical pretreatment solution.

Determination of the betaine content of feed ingredients using high-performance liquid chromatography

A series of studies was conducted to establish a methodology for the accurate and efficient determination of betaine in different feed ingredients. The final methodology involves an extraction step in which the feed sample is heated for 3h in a methanolic KOH solution using a Goldfisch apparatus. Impurities are removed by the addition of activated charcoal and concentrated (36%) HCl. After centrifugation the extractant is passed through a strong cation exchange resin (Dowex 50W-X12, H+). The betaine retained in the column is eluted with 1.5 N HCl. A 2 nil aliquot of the elute is air dried and reconstituted with 1 ml of deionised water. HPLC separation with a cation exchange column (Partisil SCX-10) is used for the separation of betaine from other compounds. The mobile phase is kept constant at 50mm KH2PO4 in water, and eluted compounds are detected by UV absorbance (200nm). The flow rate is maintained at 1.5ml min(-1). This assay is very accurate over the range of betaine concentrations from 15 to 650 mug ml(-1), with a lower detection limit in feeds of approximately 500 mug g(-1) when 4g of sample is extracted. Recovery assays done with standard betaine hydrochloride and hard red wheat resulted in a consistent recovery of 80%. Betaine content was quantified in several feed ingredients, including alfalfa (1.77 mg kg(-1)), wheat (3.96 mg kg(-1)), wheat middlings (4.98 mg kg(-1)) and poultry meal (0.77 mg kg(-1)). Betaine in corn and soybean meal was not detectable by this method, even when 16g of sample was used (<125 mg kg(-1)). Betaine present in several feed ingredients should influence choline supplementation to animal feeds and may have implications for human health. (C) 2002 Society of Chemical Industry.

Thermal behaviour of Tin(II) complex with 8-hydroxyquinolinate in the solid state

Tin(II) complexes with 8-hydroxyquinolinate in solid state have been obtained by adding aqueous ammonium to a solution containing stannous chloride and 8-hydroxiquinoline in medium of HCl and acetone up to pH 5 and 9, respectively. The products obtained show the same composition, Sn(C9H6ON)(2); however there are some differences regarding both the thermal behaviour in an oxidant atmosphere and morphology. These products were characterised by elemental and complexometric analysis, TG and DTA curves, infrared and X-ray diffractometry. TG curves show, above 448 K, the partial oxidation on air atmosphere of Sn(II) complexes to Sn(IV) complexes, SnO(C9H6ON)(2). This behaviour does not depend only on pH in which the compounds were obtained but also on the heating rate in TG curves. Sn(II) complexes volatilise almost completely on nitrogen atmosphere and partially on air atmosphere depending on the oxidation degree of the compound.

Osseointegrated Implant Fracture: Causes and Treatment

Despite its high success rate, therapy with osseointegrated dental implants is not free of complications. Among the problems that may occur is fracture of implants, which, albeit a rare phenomenon, may lead to unpleasant clinical outcomes for the patient, as well as for the clinician. Thus, it is paramount to know the factors related to the biological processes involved in maintenance of osseointegration and biomechanics applied to dental implants to prevent such complications, as well as treatment options available to deal with the problem. Therefore, the objectives of this work were to investigate the literature to identify causative factors that may lead to fracture of dental implants and to discuss available procedures.

Technology assessment for power quality mitigation devices - Micro-DVR case study

This work presents a case study on technology assessment for power quality improvement devices. A system compatibility test protocol for power quality mitigation devices was developed in order to evaluate the functionality of three-phase voltage restoration devices. In order to validate this test protocol, the micro-DVR, a reduced power development platform for DVR (dynamic voltage restorer) devices, was tested and the results are discussed based on voltage disturbances standards. (C) 2011 Elsevier B.V. All rights reserved.

Cogeneration for small users: case studies for Brazilian tertiary sector

In this paper we present technical and economic studies of cogeneration systems utilizing combustion engines and gas turbines, applied in two establishments of the tertiary sector, regarding Brazilian conditions (according to Silveria, 1994). In the first step cogeneration systems utilizing combustion engines associated to absorption refrigeration systems are studied, in which electricity and cold air for a university building rate produced. In the second step some possibilities of the use of the gas turbine in cogeneration systems for a hospital are shown. In this case, the exhaust gases are utilized for the production of steam in a heat recovery steam generator (HRSG) or cold water in an absorption refrigeration system (for air conditioning) for the hospital building. The dynamic increment of the energy demand of Brazilian tertiary sector in last years can increase the installation of these cogeneration system (in compact version) as well as strengthen the development of the decentralized energy generation in Brazil.

Mechanism of phase formation in Pb(ZrxTi1-x)O3 synthesized by a partial oxalate method

The phase formation mechanism, as well as the morphotropic phase boundary, of lead zirconate titanate (PZT) processed by a partial oxalate method was investigated by simultaneous thermal analysis (TG-DTA) and by qualitative and quantitative X-ray diffraction (XRD). The results show that the ZrxTi1-xO2 (ZT) phase reacts with PbO forming the PZT phase without intermediate phases. XRD analysis showed the coexistence of rhombohedral and tetragonal phases for 0.47 ≤ x ≤ 0.55 with the phase boundary composition for x = 0.51. For low calcination temperatures, preferential formation of the PZT rhombohedral phase was observed. A model for phase formation of PZT by the partial oxalate method is proposed based on the existence of two interfaces of reaction (PbO-PZT and PZT-ZT) and diffusion of cations.

Structure and properties of donor doped barium titanate prepared by citrate process

Niobium doped barium titanate was prepared using two procedures. First, doped barium titanate was prepared starting from citrate solutions of all components and second, pure barium titanate powder was obtained from the citrate solutions and after that doped. Besides niobium, a small amount of manganese, as acceptor dopant was added. Phase composition, crystal structure, microstructure and dielectric properties were reported. The influence of powder processing on the properties of niobium doped barium titanate was analysed. The grain growth and the concentration of dopants on the dielectric properties were considered. © 2002 Taylor & Francis.

Structural, dielectric and ferroelectric properties of Nb-doped PZT thin films produced by oxide precursor method

Recently, was proposed a chemical method for preparation of ferroelectric thin films based on oxide precursors. In this work, PZT thin films were prepared to attest the viability of this method for cation-substitution. In this study, a small concentration of Nb (5 mol%) was selected as substitute of B-site in ABO 3 structure of PZT. Dielectric and ferroelectric properties of PZT films were studied as a function of cation-substitution. Results for Nb-PZT were compared with PZT films undoped. The values of dielectric constant, at typical 100 kHz frequency, were 358 and 137, for PZT and Nb-PZT films respectively. Remanent polarizations of these films were respectively 7.33 μ C/cm 2 and 13.3 μ C/cm 2 , while the measured coercive fields were 101 kV/cm and 93 kV/cm. As a result, changes on observed dielectric and ferroelectric values confirm the Nb substitution in PZT thin film produced by oxide precursor method. © 2002 Taylor & Francis.

Influence of oxygen flow on crystallization and morphology of LiNbO 3 thin films

Polymeric precursor solution (Pechini method) was used to deposit LiNbO 3 thin films by spin-coating on (100) silicon substrates. X-ray diffraction data of thin films showed that the increase of oxygen flow promotes a preferred orientation of (001) LiNbO 3 planes parallel to the substrate surface. Surface roughness and grain size, observed by atomic force microscopy, change also with oxygen flow. © 2002 Taylor & Francis.

Crystallographic, dielectric and optical properties of SrBi 2Ta2O9 thin films prepared by the polymeric precursor method

Strontium bismuth tantalate thin films were prepared on several substrates (platinized silicon (Pt/Ti/SiO 2 /Si), n -type (100)-oriented and p -type (111)-oriented silicon wafers, and fused silica) by the solution deposition method. The resin was obtained by the polymeric precursor method, based on the Pechini process, using strontium carbonate, bismuth oxide, and tantalum ethoxide as starting reagents. Characterizations by XRD and SEM were performed for structural and microstructural evaluations. The electrical measurements, carried on the MFM configuration, showed P r values of 6.24 μC/cm 2 and 31.5 kV/cm for the film annealed at 800 C. The film deposited onto fused silica and treated at 700 C presented around 80% of transmittance. © 2002 Taylor & Francis.

Diagnostic agreement of conventional and inverted scanned panoramic radiographs in the detection of the mandibular canal and the mental foramen.

The aim of this study was to evaluate the diagnostic agreement of conventional panoramic radiographs and their inverted scanned images in the detection of the mandibular canal and mental foramen. A total of 77 panoramic radiographs obtained from the files of totally edentulous patients were used. Digitization was done by means of a scanner with brightness and contrast adjustment, as well as image inversion. The extension of mandibular canal was divided into anterior, middle, and posterior regions, and the presence of a radiopaque line that characterized the mandibular canal was classified according to a 5-point confidence scale. The mental foramen was classified in 4 types: continuous, separated, diffuse, and unidentified. Both conventional and inverted scanned panoramic radiographs were evaluated by 3 calibrated implantologists at 2 distinct moments with a minimum interval of 10 days between them. Intraexaminer agreement was evaluated by Kappa statistics by point and by 95% confidence interval. Because the intraexaminer level of agreement was low, interexaminer agreements could not be carried out. The results showed a substantial (in 2 situations), moderate (in 16 situations), and fair (in 18 situations) intraexaminer agreement for mandibular canal and a substantial (in 1 situation), fair (in 1 situation), and moderate (in 10 situations) intraeaminer agreement for mental foramen. There were no statistically significant differences in most instances. In conclusion, the diagnostic agreement of conventional and inverted scanned panoramic radiographs for detection of mandibular canal and mental foramen was low.