Normas tributárias indutoras na concretização do princípio constitucional da redução das desigualdades sociais e regionais

The Federal Constitution states that the reduction of social and regional inequalities is one of the goals to be achieved by the Brasilian State. The economic constitution states that the national economy must be developed so as to achieve, amongst other objectives, the reduction of those inequalities. In this paper, we aim to demonstrate the duty, imposed by the Constitution to the State, of acting in the national economy so as to promote the achievement of the constitutional goals, among wich we highlight the reduction of inequalities. One of the instruments that can be used by the State to achieve this objective is its fiscal policy. It is also an aim in this paper to demonstrate that inducing tax norms can be used by the State, because it can encourage the economic agents to bring about the reduction of social and regional inequalities. Therefore, after bibliographic and jurisprudential research, we conclude that the duty, imposed to the State, of acting in the national economy so as to promote the achievement of the constitutional goals exists. We also conclude that this acting must be planed and constant, because the consequences are slow and that, within the limits of the constitution, the inducing tax norms can be an instrument for the State in order to reduct the social and regional inequalities

As zonas de processamento de exportação como instrumento de desenvolvimento e redução das desigualdades regionais

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

O currículo e as práticas pedagógicas na EJA: concepções e crenças dos professores da escola municipal Francisca Leonísia Cruz

The present investigation deals with the Curriculum and Pedagogical Practices of Young and Adults, EJA, and articulates with the conceptions and beliefs of teachers sitting. The empirical scope of this investigation consisted in the Municipal School Francisca Leonísia, located in the Agrarian Reform Settlement Serra Nova, city of Florânia/RN. Seeks to analyze the relationship between the Curriculum and Educational Practices of Young and Adult EJA - conceptions beliefs of these teachers. This work is based on qualitative research, interpretative character reflective and makes use of documentary analysis, structured interviews and reflective sessions as methodological procedures which ensure the achievement of our goals in research. These procedures allowed us to enter the practice setting and curriculum for teachers to understand how they think, prepare and practice of adult education in school curriculum research field. The documentary analysis provided the rethinking of the curriculum selected references, Political Pedagogical Project and Proposed Course of EJA, from a critical reading of concepts and conceptions given in these references, with a view to construction and reconstruction of concepts that reclaim the identity of young people and adult field, inserted in the Rural Workers Movement landless/MST. As reflective sessions were constituted in spaces of collective training and allowed the group to selfreflection e collective reflection about the ideas and beliefs that permeate the curriculum and guide their practices education in adult education. In these areas of training are also discussed current problems of adult education, the construction of an educational project of the adult education field to, warranties of learning and cultural identity of the adult education field and placed in the context of the MST. Under this view, it is concluded that the conceptions and beliefs of teachers seated directly relate to the curriculum designed, developed and practiced in adult education, as well as the educational practices that permeate the curriculum. This relation is in the midst of adversities of Rural Education, inserted in the Movement of Landless Rural Workers-MST, and requires the commitment of teachers to the necessary changes to an education are critical and emancipatory

Atenção à saúde da pessoa idosa na estratégia saúde da família no município de Santo Antônio/RN: um estudo de caso

According to demographic estimates, by the year 2025 Brazil will be the sixth country in the world in number of elderly. For this reason, it is a purpose of public policies to help people to reach that age being healthier. The current health care model of health surveillance through the Family Health Strategy (EFS, in portuguese) is configured as a gateway into the care of the elderly in the Unified Health System (SUS, in portuguese). It is also an area of development of practices to promote health, prevention and control of chronic nondegenerative diseases. The aim of this study was to analyze the health care of the elderly provided by ESF professionals for the achievement of a full care. The study is descriptive case study with a quantitative approach, performed in the city of Santo Antônio/RN. The population included all health professionals, who are FHS members of the city that agreed to participate of the survey, a total of 80 professionals. Data were collected using a structured questionnaire, having mostly closed questions and divided into two parts: one containing sociodemographic information of health professionals and vocational training and the other, the activities carried on by the professionals in senior care, being analyzed from a database tabulated in a spreadsheet and discussed according to the descriptive statistics in tables, graphs and charts using frequencies, medians and values of central tendency. It was verified a predominance of professionals who finished highschool, mostly female, aged from 30 to 34 years old, with training completed in the last 10 years, without being graduated in the field of geriatrics or gerontology and mostly without training in gerontology. Family members and caregivers were the components of the social support network most identified by the professionals (66.3%).The elderly access to the Family Health Basic Unit was considered by83.8% of professionals as the most important factor that interferes in the activities of health care of the elderly. Considering the inclusion of the family in care: 98.8% of professionals consider the family as one of the goals of care, but 82.5% assist the family to know their role and participate in the care of the elderly, emphasizing that no professional makes use of tools for evaluating the functionality of the family. Regarding the actions taken to assist the elderly, 91.25% have home visits program to the elderly, 88.75% use the host program; 77.5% know the habits of life, cultural, ethical and religious values of the elderly, their families and their community ;51.25% complement the activities through intersectoral actions, 50%participate in groups of living with the elderly; 33.75% keeps track and maintain updated the health information of the elderly; 11.25% of the professionals perform the Single Therapy Planning (PTS, in portuguese) and few implement the actions to promote health according to PTS; there is a deficit in the number of professional categories in the identification and monitoring of the frail older people in their households. It is concluded that the health care of the elderly developed by ESF professionals differs among the professional categories. It was identified weaknesses in the promotion of an active and healthy aging and also in the establishment of an integrated and full care of the elderly. It is recommended the adoption of permanent educational activities by the City Management, initially for ESF professionals in the the perspective of the guidelines of the National Policy of Health Care for the Elderly and later to the other professionals that are part of the health care network of the elderly, at all levels of care in the city for the development of strategies and practices that promote the improvement of the quality of healthcare for the elderly, expecting concrete and effective results in terms of promoting health within Brazilian reality

Uma análise exploratória da jornada flexível de trabalho sob a perspectiva de tutores na educação a distância

Information Age has been providing accelerated development of technologies in teaching, which is making the increase in distance courses and flexibility in the tutors everyday work. In this context, it was aimed to study the influence of flexible work in the development of activities and personal life of the tutors in Distance Education at Universidade Federal do Rio Grande do Norte. More specifically, they have been sought to compare the types of flexibility detected, identifying the extent of the day's work in mentoring; investigating the relationship between flexible working time and productivity; evaluating the Quality of Working Life (QWL) and for Work and Family Relationship of the tutors. Thus, work is justified by the importance of academic and organizational achievement. To meet the goals, it was obtained a sample of 75 respondents (45.73% of the population). The data collection instrument was comprised of 48 variables mainly based by Walton (1975) and Paschoal, Tamayo and Barham (2002). The statistical techniques used were: analysis of frequency, ratio test, factor analysis and regression. The results collected have shown that the presence and distance tutors experience similar realities, but have different profiles; the day of their work is on average three hours daily; in view of the tutors, flexibility has a relation with the production, QWL work-family balance were evaluated in a satisfactory manner and the statistical techniques used have shown significant influence between the QWL and flexible working day. It is therefore concluded that flexibility at work can influence the development of activities and personal life of the tutors. Thus, the flexible working day may be used in a strategy way of routine in many organizations

Fatores determinantes das estratégias de gestão ambiental na indústria millennium inorganic chemicals: cristal global

The general aim of this research was to analyze the factors that determine the environmental management strategies in the industry Millennium Inorganic Chemicals: Crystal Global, but also analyze which environmental management strategies are used by industry. For the achievement of the proposed objective, we conducted a case study organization based in twenty-eight environmental management strategies raised in the literature. Following this survey, it was possible to ascertain which of these strategies are used in the industry studied, as well as which factors are decisive for the implementation of these. The research is characterized as qualitative and applied, as the goals is exploratory and descriptive, with regard to the data, these were obtained through interviews with the directors of the organization and also documents made available by the industry. As a main result, it was realized that the industry practices twenty-eight twenty of environmental management strategies proposed in this study, the scale Waste Management that encompasses more strategies. Regarding the determinants realized that the endogenous factors that are most pressing for the organization creating environmental strategies, and these determinants, since the exogenous, with the exception of environmental legislation, not put pressure on the organization

Caminhos para a universalização dos serviços de água e esgotos no Brasil: a atuação das entidades reguladoras para indução da eficiência dos prestadores de serviços

The deficit of water and sewerage services is a historic problem in Brazil. The introduction of a new regulatory framework, in 2007, presented ways intending to overcome these deficits, among them, the providers efficiency improvement. This thesis aims to analyze the regulators performance regarding its ability to induce the efficiency of the Brazilian water and sewerage services providers. To this end, an analytical approach based on a sequential explanatory strategy was used, and it consists of three steps. In the first step, the Data Envelopment Analysis ( DEA ) was used to measure the providers efficiency in 2006 and 2011. The results show that the average efficiency may be considered high; however significant inefficiencies among the 29 analyzed providers were detected. The ones in the Southeast region showed better performance level and Northeast had the lowest. The local and the private providers were more efficient on average. In 2006 and 2011 the average performance was higher among non-regulated providers. In 2006 the group regulated by local agencies had the best average performance, in 2011, the best performance was the group regulated by the consortium agencies. To analyse the second step was used the Malmquist Index, it pointed that the productivity between 2006 and 2011 dropped. The analysis through decomposing Malmquist Index showed a shift of technical efficiency frontier to a lower level, however was detected a small provider s advance towards the frontier. Only the Midwest region recorded progress in overall productivity. The deterioration in the total factor productivity was higher among regional providers but the local ones and the private agencies moved quickly to the frontier level. The providers regulated from 2007 showed less decrease on the total productivity and the results of the catch up effect were more meaningful. In the last step, the regulators standardization activity analyses noted that there are agencies that had not issued rules until 2011. The most standards topics discussed in the issued rules were the tariff adjustments and the setting of general conditions for the provision and use of services; in another hand, the least covered topics were new technologies incentive and the introduction of efficiency-inducing regulatory mechanisms and productivity gains for price reviews. Regulators created from 2007 were more active proportionately. Even with the advent of the regulatory framework and the creation of new regulatory bodies, the evidence points to a reality in which the actions of these agencies have not been ensuring that providers of water and sewage, regulated by them, has achieved better performance. The non- achievement of regulatory goals can be explained by the incipient level of performance of the Brazilian regulatory authorities, which should be strengthened because of its potential contribution to the Brazilian basic sanitation department

O ensino de procedimentos de política de indexação na perspectiva do conhecimento organizacional: uma proposta de programa para a educação à distância do bibliotecário

A política de indexação deve ser constituída de estratégias que permitam o alcance dos objetivos de recuperação do sistema de informação. O indexador tem a função primordial de compreender o documento ao realizar uma análise conceitual que represente adequadamente seu conteúdo. Utilizando a leitura como evento social/protocolo verbal em grupo, nosso objetivo é contribuir com a literatura sobre política de indexação e apresentar propostas de ensino de política de indexação direcionadas a alunos de graduação e pós-graduação, além de uma experiência de educação à distância com vistas à formação do bibliotecário em serviço. Os resultados obtidos demonstraram que a metodologia pode ser utilizada por sistemas de informação para que se tenha acesso ao conhecimento do indexador. Conclui que o indexador deve ser o alvo de investimento dos sistemas de informação e sugere aos sistemas de informação que a experiência do indexador também seja utilizada como parâmetro para política de indexação.

A crise de sentidos e significados na escola: a contribuição do olhar sociológico

O objetivo desse artigo é problematizar a função social da escola na sociedade capitalista atual. Tendo historicamente a função da transmissão do conhecimento, a escola, nas últimas décadas, vem passando por sérias dificuldades em cumprir, ao menos em parte, essa função social. Estudantes e professores não se identificam mais nesse espaço institucional, uns porque não aprendem e outros porque não conseguem ensinar. O estranhamento dos agentes sociais em suas relações na escola faz com que sentidos e significados se percam no processo pedagógico. As motivações de ambos se distanciam na atividade, esvaziando as ações e o alcance dos objetivos que, a priori, deveriam ser comuns. O que está na base desse conflito? A escola teria esgotado sua função social, esvaindo-se como espaço de produção e socialização de conhecimentos? A contribuição do olhar sociológico nessa problemática deve se constituir como um desafio às Ciências Sociais, de modo geral, e ao ensino de Sociologia, de modo particular?

Investments needed to achieve the goals set for children in the Ibero-American Plan of Action. Foundations for Implementing the Goals Agenda of the Ibero-American Plan of Action

Includes bibliography

Financing for sustainable development: visions and proposals for action from a Latin American and Caribbean perspective

Foreword Throughout the preparatory process for the World Summit on Sustainable Development and at the Summit itself, which was held in Johannesburg, South Africa, from 26 August to 4 September 2002, discussions were dominated by one central concern: the need to define and reach consensus on concrete, quantitative goals, with fixed deadlines for implementation, which were to supplement the Millennium Development Goals and facilitate progress towards an effective transition to sustainable development. Participants at the Summit explicitly affirmed the need, as a matter of urgency, to identify the financial and technical resources whereby sustainable development would become a reality and benefit directly and particularly rural and urban communities in the developing countries. The document we are now presenting is the outcome of extensive discussions held at a high-level forum during the Johannesburg Summit. Led by representatives of the Government of Mexico, the Economic Commission for Latin America and the Caribbean (ECLAC), the United Nations Development Programme (UNDP) and the Andean Development Corporation, those discussions were based on the ECLAC/UNDP study entitled Financing for sustainable development in Latin America and the Caribbean: from Monterrey to Johannesburg, which considers the opportunities and challenges for improving prospects for investment and financing for sustainable development and underscores the need to establish a new balance between the market economy and public interest through joint public/private initiatives that combine market innovation, social responsibility and appropriate regulations. Other eminent persons attending the event included heads of State, such as Gustavo Noboa, then President of Ecuador; Enrique V. Iglesias, President of the Inter-American Development Bank (IDB); José María Figueres, Managing Director of the Global Agenda of the World Economic Forum and former President of Costa Rica; and Gro Harlem Brundtland, the legendary figure who pioneered sustainable development. Valuable contributions to the discussions were made by Yolanda Kakabadse, President of the World Conservation Union; Xóchitl Gálvez Ruiz, head of the Unit for the Development of Indigenous Peoples of the Office of the President of Mexico; Cecilia López, former Minister for the Environment of Colombia; and Juan Carlos Maqueda, then Vice President of Argentina. The views emerging from the forum as set forth in this document are designed to facilitate and promote application of the Plan of Implementation of the World Summit on Sustainable Development within the framework of the Millennium Development Goals and the commitments assumed at the International Conference on Financing for Development, which was held in Monterrey, Mexico. We also aspire to continue moving forward with the adoption of measures and policies to increase investment and financing for sustainable development as well as to foster partnerships between the public and private sectors and nongovernmental organizations. We recognize, in this context, the importance of strengthening and improving public and private institutions in order to meet the operational needs associated with the effort to achieve the Millennium Development Goals and pursue the Plan of Implementation formulated in Johannesburg. We trust that this document will contribute to in-depth discussions on the application of the Plan of Implementation in the relevant forums, in particular the United Nations Commission on Sustainable Development. The Plan of Implementation of the World Summit on Sustainable Development opens up new opportunities for Latin America and the Caribbean to renew and revive their own regional agenda -with emphasis on global and especially regional public goods- and to interweave it more cohesively with the global agenda in order to promote the common interests of Latin America and the Caribbean more forcefully in international development forums. The regional agenda and the global agenda cannot be separated in a contrived manner; indeed, to an increasing degree, what we are witnessing are global environmental processes which call for action at the local level. The achievement of sustainable development in Latin America and the Caribbean, where the necessary economic, social, environmental and geopolitical conditions are combined, requires a subtle balance between the market economy, the State and the citizen. Such a balance will result in the consolidation of democratic governance in the service of human development. VICENTE FOX President of Mexico JOSÉ ANTONIO OCAMPO Executive Secretary, Economic Commission for Latin America and the Caribbean (ECLAC) ELENA MARTÍNEZ Assistant Aministrator and Regional Director for Latin America and the Caribbean of the United Nations Development Programme (UNDP) ENRIQUE GARCÍA Executive President, Andean Development Corporation (ADC)""

The millennium development goals: a Latin American and Caribbean perspective

Includes bibliography