1000 resultados para Cooperativa, natureza fiscal, Brasil


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This scholarly work aims to investigate the feasibility and constitutionality of access to justice through the provision of full and free legal assistance by the Brazilian municipalities. Investigates the historical aspects of federalism in a global context, emphasizing the contributions left by American federalism. In the Brazilian context, emphasizing the importance of municipalities as federal entities and their outstanding characteristics, while addressing regional issues of federalism. Leanings to the more detailed analysis of the Brazilian municipalities, contextualizing its legal status, its independence and its constitutional powers. It is emphasized in the same way, the relevant transformations of Brazilian municipalities over the last twenty years of this Constitution of the Federative Republic of Brazil in 1988, especially the various constitutional amendments that affected the local autonomy and budgetary aspects, fiscal and skills, bringing significant changes to the municipalities. It is an approach to the concept of justice and deepening the studies on the fundamental right of access to justice in its various connotations. In this vein, it is a study on the legal advice provided in Brazil, especially the powers of the Public Defender of the States and Union, as well as the provision of such public service by Brazilian municipalities and its relevance to citizens in need. At this point, it deepens the relevance of the theme of this dissertation earning the implications of municipal performance in the provision of legal assistance provided to the needy, and the activity of the Municipal Attorney or legal counsel in conducting such a task and its implications for legal and procedural especially on the constitutionality or otherwise of the conduct of such public service, confronting the constitutional articles that are correlated with the subject. Within this context, evaluates the municipal legal assistance under the test of constitutionality, in particular the assistance given by the Executive, through the Municipal Attorney or specialized secretariats and that provided by the Legislature, although it only has the typical functions of legislating and control the municipal accounts, comes in a few municipalities in Brazil deploying sectors with the performance of legal services to the needy. At this point the thesis, one wonders if some important aspects of this activity such as political influence and patronage, very common in day-to-day municipal prosecutors and legal advisers, public employees or occupying commissioned positions within the municipal administrative structure in several municipalities throughout Brazil. Finally, there will be a conclusion as to the constitutionality of the service being done by presenting proposals and recommendations that may improve the municipal legal aid, allowing a constitutional backing to this important service is being provided in capital cities and municipalities throughout the length of Brazil

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In the Brazilian legal scenario, the study of taxation has traditionally been restricted to positivist analysis, concerned with investigating the formal aspects of the tax legal rule. Despite its relevance to the formation of the national doctrine of tax, such formalist tradition limits the discipline, separating it from reality and the socioeconomic context in which the Tax Law is inserted. Thus, the proposal of the dissertation is to examine the fundamentals and nature of taxation and tax legal rules from the perspective of Law and Economics (Economic Analysis of Law). For this purpose, the work initially reconnects the Tax Law and Science of Finance (or Public Finance) and Fiscal Policy, undertaking not only a legal analysis, but also economic and financial analysis of the theme. The Economics of Public Sector (or Modern Public Finance) will contribute to the research through topics such as market failures and economic theory of taxation, which are essential to an economic approach to Tax Law. The core of the work lies in the application of Law and Economics instruments in the study of taxation, analyzing the effects of tax rules on the economic system. Accordingly, the dissertation examines the fundamental assumptions that make up the Economic Analysis of Law (as the concept of economic efficiency and its relation to equity), relating them to the tax phenomenon. Due to the nature of the Brazilian legal system, any worth investigation or approach, including Law and Economics, could not pass off the Constitution. Thus, the constitutional rules will serve as a limit and a prerequisite for the application of Law and Economics on taxation, particularly the rules related to property rights, freedom, equality and legal certainty. The relationship between taxation and market failures receives prominent role, particularly due to its importance to the Law and Economics, as well as to the role that taxation plays in the correction of these failures. In addition to performing a review of taxation under the approach of Economic Analysis of Law, the research also investigates the reality of Brazilian tax system, applying the concepts developed in relevant cases and issues to the national scene, such as the relationship between taxation and development, the compliance costs of taxation, the tax evasion and the tax enforcement procedure. Given the above, it is intended to lay the groundwork for a general theory of Economic Analysis of Tax Law, contextualizing it with the Brazilian tax system

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Tax planning is a subject that has been increasing in relevance in Tax Law. This current dissertation s objective is to approach the criterion and limits for the disqualification of law acts and business through the Tax Administration. Law acts and business resulted from the conduct of contributors that seek to diminish the growing raise of the tax load, using some means to reduce their burden and increase the possibilities of success in an economical activity, without violating the law in the persecution of paying fewer burdens. On the other hand, the tax administration, through its organs, hoping the increase of burden collection to withstand some determined sectors of the State, with a clear purpose to stop the contributor organizing his activity and structuring it as efficiently as possible, came up with a preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the administrative fiscal authority, of Law acts and business practiced to dissimulate the occurrence of burden gain or the nature of obligated incorporating elements, observing the procedures to be established in common law . Our goal is to identify the criteria and limits to disregard law acts and business through the tax administration, pointing out some possible means of action by the tax administration that qualifies it to disregard the contributor s acts and business, just claiming that a saving in the tax costs was made by the contributor s act

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The following study proposes an analysis of the politic process which the brazilian constitutional justice faces, emphasizing the Supremo Tribunal Federal . For that purpose, we start by examining the intimate relationship between Politics and Law, in view of the most recent social systems theories, so that the political system is distinguished by the exclusiveness of using the physical force, intending to make coletive tying decisions, and the juridical system as a congruent generalization of the expectations towards the rules and principles, brought together under an interdependence by which both gather legitimacy and effectiveness. In this manner we can notice the political effects of the constitutional interpretation conducted by Judges as well as by other juridical professionals, because these ones decrease the overload of expectations which are pointed to the Judicature. Constitutional interpretation is democratized since the participative democracy arises and stablishes a permanent state of awareness around the exercise of power and favours the preservation of the pluralism (counter-majoritary principle) where we can find the origin of the democratic nature of constitutional courts, once, in most cases, their members are not elected by the people. After that, we analyse the historical posture of the Supremo Tribunal Federal as a constitutional court in Brazil, so we can realize the attempts to make it vulnerable to the appeals of governability and economical aims, agains which this court somehow has resisted, stressing its particularities. At the end, it s concluded that even the so-called acts of government, whose judiciary control is mostly repelled, are subjected to a constitutional analysis, last frontier to be explored by the Supremo Tribunal Federal in its role of exposing our republican Constitution

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This dissertation aims to continue the work developed previously concerning the properties of the employer of last resort program (ELR) that would be able to promote a complete elimination of the involuntary unemployment from the economy, so much of the unemployment generated by structural problems as for problems of the conjuncture, as the present world financial crisis. Besides, it intends to deepen the study concerning the applicability of that program to the Brazilian economy, estimating their potential target population in the country and the cost with the workers' remuneration. It was presented the ELR theoretical-conceptual structure and a debate concerning their economic viability; the program properties that turn it more efficient than the onetary and fiscal policies (PMFs) in the fight against involuntary unemployment in times of financial crises; a study on its applicability to the Brazilian socioeconomic specificities and an estimate of their potential target population and of the annual wage cost in the country, as a whole, and in the specific case of the Northeast region and of the state of Rio Grande do Norte.

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Dans cette étude, j'ai eu comme objectif d'établir les connexions et/ou les non-connexions dans les discours journalistiques sur la modernité pédagogique, dans les journaux O Correio de Aracaju (Le Courrier d'Aracaju, Sergipe, Brésil) et O Século (Le Siècle, Portugal), dans la période 1910-1920. J'ai tout particulièrement cherché le dit dans les journaux, dans le sens foucaldien du terme, en continu dialogue avec d'autres auteurs, dans une perspective interdisciplinaire. J'ai tenté de répondre à mon interrogation initiale : quelles sont les connexions et non connexions que l'on pourrait établir entre l'École Moderne du Portugal et celle de Sergipe, au Brésil, en prenant comme source d'analyse les discours journalistiques dans des journaux des deux pays ? Á partir de ce questionnement, à travers un abordage historico-comparatif interculturel, j'ai soutenu la THÈSE que les discours journalistiques du Século et du Correio de Aracaju, bien qu'ils relèvent de genres journalistiques différents quant au niveau de développement de la presse, ont traduit une perception et une assimilation de la modernité pédagogique articulées à une même epistémè. Ainsi, ces discours ont émergé comme objets métis, dont la création s'est faite dans des interlocutions, échanges, impositions et débats dans un processus continu de communication interculturelle. La nature messianique de ces discours, dans le système d'idées républicain, traduisait le sens de la modernité pédagogique prétendue et diffusée par les textes qui exprimaient l'aspiration de rupture et de progrès, tant au Portugal que dans l'état brésilien de Sergipe. Il a également été possible de faire des approximations/comparaisons entre la dispute (article d'opinion), dans le Correio de Aracaju et l'enquête (interview et reportage), dans O Século et de souligner ainsi les connexions et/ou non-connexions présentes sur le thème de la modernité pédagogique dans les discours journalistiques

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O estudo investiga as contribuições da literatura para a inclusão social na escola, explorando o potencial inclusivo do texto literário. Sua relevância consiste em fornecer ao professor subsídios para ampliar suas competências no ensino de literatura a partir do (re)conhecimento da função inclusiva do texto literário e da construção de uma comunidade de leitores que atenda à diversidade de interesses, necessidades e sentimentos dos aprendizes. Entende-se que a literatura é inclusiva em sua natureza pois, inclui o leitor no texto e permite práticas socializadoras de leitura. O estudo alinha-se à vertente qualitativa caracterizando-se como pesquisa-ação participante. Adotaram-se como procedimentos metodológicos a observação participante e a intervenção pedagógica. O estudo realizou-se em uma turma de 4º ano do ensino fundamental com 43 alunos, de faixa etária entre 8 e 13 anos, matriculados na Casa do Menor Trabalhador CMT, escola pública do município de Natal-RN (Brasil). Os instrumentos utilizados foram: gravação em áudio; diário de campo; entrevistas. Na intervenção pedagógica, realizaram-se 20 aulas de leitura de literatura de contos, fábulas, poemas e adivinhas com diferentes estratégias didáticas. As sessões de leitura foram desenvolvidas conforme os moldes da andaimagem (scaffolding) descritos por Graves e Graves (1995). Tomou-se como referencial teórico os estudos de Aiscow, Porter e Wang (1997), Amarilha (1997; 2006), Aquino (1998), Eco (2003), Caldin (2004; 2003), Cazden (1991), Chartier (1994), Culler (1999), Iser (1996), Manguel (1997), Paulino (2001), Perrenoud (2001), Petit (2008), Sartre (2006), Stainback e Stainback (1999), Stierle (1979) e Zilberman (2005). A análise aponta a relevância do diálogo entre literatura e inclusão social para democratizar a leitura literária e tornar o ambiente escolar mais inclusivo. Confirma a natureza inclusiva do texto literário, no modo como promove a entrada cooperativa do leitor no texto literário em prática socializadora de aprendizado, de compartilhamento de sentimentos, sensações, subjetividades e de acolhimento das diferenças. O estudo revela e consolida a leitura de literatura como uma atividade intelectual significativa, prazerosa e democrática, na qual o leitor, ao colaborar com a construção de sentidos e ao estabelecer relações interativas, passa por transformações que favorecem a inclusão. Ressalta-se a importância do mediador de leitura na seleção de estratégias que viabilizem a democratização da literatura e pela literatura, no pequeno universo da sala de aula, que atendam às necessidades dos educandos, desenvolvendo habilidades leitoras, incentivando o gosto pelo texto literário que educa e convida à inclusão

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The constitution of being a teacher of Portuguese occurs in a dynamic process involving various factors, such as the requirements of regulatory documents, the context of teacher formation, and the configuration of current society, per se. This study is aimed at reflecting on the initial formation of teachers of Portuguese and on official documents that face this formation, raising the following questions: (1) what does it mean to be a Portuguese teacher? (2) what is the vision of the subjects (teachers and students) involved with the formation of teaching the Portuguese Language? (3) how do these individuals deal with official documents? and (4) how do these subjects discourses relate? To understand the context of the formative processes and the knowledge inherent in them, first we take the studies of Garcia (1999) and Tardif (2002) as a theoretical framework, and to understand and interpret the utterances of the interviewees, we were grounded in the writing of Bakhtin (2003), for whom the object of the Humanities, the sciences of man, is the text, since man is, by nature, an expressive being. We situate this study in the framework of qualitative research. It is a multiple case study that focuses on two contexts: formation of teachers of Portuguese at the University of Minho, Portugal, and the Federal University of Rio Grande do Norte, Brazil. The data that make up the research corpus come from documents elaborated by the Ministries of Education of Portugal and Brazil and were adopted by the two teacher formation institutions cited, from individual interviews involving eight trainer teachers (four from each university), and from two group-interviews (one in each institution), done with students in training. Our analysis is divided into three stages: first, document analysis; second, analysis of the discourse of the teachers in both contexts studied; and, third, analysis of the speech of the students in training. It is noteworthy that our purpose in this research was not to come out with a definition like being a teacher of Portuguese is X, but we are interested, above all, in discussing the issues surrounding initial formation, seeking different points of view, and hearing voices coming from different social positions for better understanding our object of study. Our analysis reveals that the initial formation of teachers of Portuguese, both in Portugal and Brazil, occurs in a complex way, under the influence of various factors, including: (a) difficulties in having the individuals involved adapt to the demands of regulatory agencies; (b) students and teachers adequacy to the organizational model of the post-secondary institution; (c) teachers difficulties to deal with the learning problems of students who have limited schooling basis and come from distinct socioeconomic realities; (d) a search for the establishment of methodologies for teaching and learning the Portuguese Language more adequate to reality; and (e) a search for a definition of professional knowledge needed for the teaching practice

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This thesis aims to build a panoramic analysis with the intention of providing the theoretical initial a thought articulated educational of podcast, a technology orality distributed demand. This joint search considering the various spheres that educational technology in Brazilian use, both in school and non-school contexts, including scenarios and distance. This study unites questions addressed piecemeal in the area to new perspectives about the podcast, in order to characterize its nature, examining such technology from a perspective of educational technology itself, as well as unveiling its main potentials and implications. The survey was conducted from the combined use of quantitative and qualitative categories, with emphasis on the last one. The method of participant observation was followed by immersion of the researcher in the audience groups of Brazilians podcasts. Data collection with sources held in non-school contexts, from a look at targeted interactions given the blogs of Brazilian productions, as well as from open-ended interviews with producers - made online - besides giving themselves from the hearing itself about five hundred podcasts of Brazil. In the school context, the research focused on a literature review of the literature of the study area. Were added to the corpus described statistics derived mainly from "Podpesquisa 2009," Numerical major survey on the use of podcasts in Brazil. The articulation and analysis of the collected data, we used the concept of Education Paulo Freire (1971, 1987), so that, understanding it as synonymous to communication - understood this concept in Freire - were able to reveal the various ramifications educational podcast Brazilian atmosphere permeated by a dialogic between its participants. Moreover, the ideas of Célestin Freinet (1998) about the cooperation, while education practice, conducted the analyzes productive technology addressed in this work. The philosophical thought of Andrew Feenberg (2003) on the notion of "technologies" buoyed technological design elaborate. Such consideration provided the foundation for the reflections and proposals offered in this study, which, in the characterization of the oral nature of the podcast - especially their version for the deaf - appropriated the placements Luis Antonio Marcuschi (2001) about the relationship between orality and writing. In addition to these references, several other authors were considered, dealing with issues that pervade the theme here delimited, contemplating discussions on topics such as educational interest, online production, inclusive education, among other aspects. At the end, there was the podcast as a technology, while still reproducing social asymmetries Brazilian fairly directed at promoting mitigations hierarchical and open production in digital orality promotes. In view of its technical and educational implications in national use, the technology study has revealed potential relevant to the sophistication of teaching practices with orality, in various contexts, and proved adequate to serve as a motto to the revision of school practices, to even the very role of the school. This, by the prospects unveiled here, can, through the podcast, mitigate their questions reproductivist to constitute themselves as under privileged communication, boosted by critical rescue and sophistication of management through the most basic education component: speech

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Esta disertación explora de qué forma las hibridaciones entre ser humano y ambientes naturales no urbanos contribuyen a configurar las estrategias de atención, de construcción de conocimiento y de interacción con el mundo del sujeto y cómo, recursivamente, las actitudes perceptivo-cognitivas y las maneras de acercarse a lo real, de imputar sentido a los fenómenos y de interactuar con el ambiente practicadas por el sujeto condicionan y contribuyen a definir las hibridaciones entre humanos y no humanos. Lo que guía esa exploración es el concepto de híbrido que, inspirándome en Bruno Latour (2008), concibo como una asociación entre elementos sin características inherentes, compenetrados, que se redefinen, recrean e reconfiguran recíprocamente. Utilizo como operadores cognitivos una narrativa literaria y una cinematográfica: el libro autobiográfico Dersu Uzala del escritor y explorador ruso Vladimir Klavdievich Arseniev (1872-1930), publicado por primera vez en 1923, y la película homónima del director japonés Akira Kurosawa (1910-1998), lanzada en 1975. Estas obras reconstruyen tres expediciones realizadas por Arseniev a principios del siglo XX en la región siberiana del Ussuri que tuvieron como guía al cazador nómada de etnia gold Dersu Uzala, con quien el escritor construyó una profunda amistad. La elección de hacer dialogar en el mismo plan a dos modos complementares de conocimiento, arte y ciencia, se fundamenta en la concepción de Edgar Morin (2003b) de la literatura y el cine como escuelas de vida y de complejidad humana y en la visión de Claude Lévi- Strauss (2007) del arte como modelo reducido que favorece una mirada más abarcadora sobre los fenómenos. Inicialmente, pongo en relación mi investigación con los trabajos de Silmara Lídia Marton (2008) y Samir Cristino de Souza (2009), que analizaron las estrategias de construcción de conocimiento y de interacción con el mundo de un habitante de la Laguna de Piató (Municipio de Assú, Estado de Rio Grande do Norte, Brasil), Francisco Lucas da Silva, y muestro algunas analogías entre estas y las de Dersu Uzala, ambas productos de determinadas hibridaciones con el ambiente. A continuación, exploro las implicaciones cognitivas de la amistad de Arseniev con el cazador gold, metáfora/encarnación del diálogo posible entre saberes de matrices diferentes. En un tercer momento, dialogando con pensadores que se interrogaron sobre el trinomio hombre-naturaleza-representaciones y con las narrativas de Arseniev (1997) y Kurosawa (1975), reflexiono sobre las ideas de híbrido, de humano y no humano, de vivo y no vivo, de proximidad y distancia del sujeto con respecto a otros sistemas de lectura del mundo, de relación directa y mediada con lo real, de ambientes naturales urbanos y no urbanos. A seguir, incursiono en el libro de Arseniev y en el largometraje de Kurosawa intentando identificar qué factores más contribuyeron para configurar las estrategias de conocimiento y de interacción con el ambiente manifestadas por el explorador y por el cazador gold y, recursivamente, de qué forma esas estrategias contribuyeron a definir sus hibridaciones con el ambiente siberiano. Por último, a partir de las reflexiones tejidas a lo largo del trabajo, me interrogo sobre lo que ellas pueden decirnos sobre nuestra forma de interactuar con la naturaleza no humana y sobre el diálogo entre distintas formas de percibir, conocer y relacionarse con el mundo

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Most knowledge and techniques developed by mankind since ancient times had the main purpose to study and understand the various phenomena of Nature. Science, like one of these narratives, works as a translation, transcribing what, is systematically observed. Within the set of transformations on the modern sciences, the dialogue with related areas became quite narrow and, occasionally, functional, and the dialogue with non-related areas, in turn, does not takes place by any matters. The focus of this research is the teaching of Biological Sciences, and the undergraduate courses as strategic places to disseminate a broad understanding of Nature, that broadens the conceptual relations between different disciplinary axes, previously fragmented. In order to do so, I take a four-way metaphorical approach as a methodological construction base. Three of them proposed by Joël de Rosnay, represented by artifacts: The Telescope, The Microscope and the Macroscope. And finally, a proposition that complements the approach, that i named The Naked Eye. In Telescope, which allows a more general construct of a phenomenon, I discuss the teaching of Biological Sciences in Brazil. In the microscope, which allows us to analyze in detail a scenario, I construct a rank of the major courses in biological sciences and propose a discussion on the understanding of nature on the undergraduate programs. In Macroscope, who allows, at the same time, zoom in and out to the phenomenon observed, I call for a transdisciplinary dialogue, based on the authors Ilya Prigogine, Basarab Nicolescu, Henri Atlan and Bruno Latour, which can certainly contribute to the curriculum of the Biologists training programs, that builds knowledge pertinent to a complex observation of Nature. I complete the set of the quaternary reading and understanding of the world from the Naked Eye, as the first strategy of perception in our species. For this, I invite the philosopher of Nature Chico Lucas da Silva as my interlocutor

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A Indústria Farmacêutica é uma das mais competitivas indústrias do mundo contemporâneo, e um dos seus principais desafios está na comercialização de seus medicamentos, que na sua maioria depende da prescrição médica. O objetivo deste estudo é identificar as estratégias de avaliação de desempenho utilizadas pela Indústria Farmacêutica de origem multinacional que atua no nordeste Brasileiro e o papel dos seus gerentes, para avaliar os propagandistas vendedores de medicamentos. Para tanto, buscouse reunir elementos para uma abordagem satisfatória que contemple a complexidade da temática pesquisada: Avaliação de Desempenho, Estratégias da Indústria Farmacêutica, Propaganda Médica e Competências dos Propagandistas de Medicamentos. A temática justifica-se em razão da importância estratégica dos propagandistas de medicamentos para a indústria farmacêutica, que é uma das indústrias que mais investe em pesquisa na atualidade, e contribui para melhorar a qualidade de vida e a saúde humana. A metodologia é caracterizada como um survey, de natureza quali-quantitativa. O objeto de estudo é composto pelas empresas farmacêuticas multinacionais de origem Americanas, Europeias e Asiáticas, associadas à INTERFARMA que atuam no Nordeste do Brasil. A coleta de dados foi realizada através de um questionário fechado (instrumento de pesquisa), composto por 5 perguntas fechadas que abordam a temática central dessa dissertação, 27 afirmativas para medir a concordância(escala likert) e 1 tabela contendo 46 competências, aplicado junto a gerentes da indústria farmacêutica. A análise dos dados foi feita por meio das técnicas de estatística descritiva e uma análise quantitativa para estabelecer o Ranking Médio (RM) para a parte do questionário que utilizou escala tipo Likert de 5 pontos para mensurar o grau de concordância dos respondestes. Através dos resultados desta pesquisa foi possível identificar as estratégias de avaliação de desempenho, utilizadas pelas empresas farmacêuticas, que atuam no Nordeste do Brasil, na gestão dos propagandistas vendedores de medicamentos, e identificar as competências essenciais dos propagandistas de medicamentos, na percepção dos gestores. Os resultados demonstraram que a Indústria Farmacêutica desenvolve e utiliza várias estratégias para medir e avaliar o desempenho dos propagandistas de medicamentos no Brasil, assim como em outros países, e que na percepção dos gerentes da Indústria Farmacêutica existem competências consideradas essenciais ao bom desempenho profissional dos propagandistas de medicamentos da indústria farmacêutica, contribuindo de para avanço do conhecimento deste tema

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O artigo examina as interpretações da ciência política norte-americana sobre a natureza do federalismo brasileiro, tomando como base as orientações teórico-metodológicas da análise comparada sobre federalismo.

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Recent research has revealed that the majority of Biology teachers believe the practice of experimental activities as a didactical means would be the solution for the improvement of the Biology teaching-learning process. There are, however, studies which signal the lack of efficiency in such practice lessons as far as building scientific knowledge is concerned. It is also said that despite the enthusiasm on the teachers‟ part, such classes are rarely taught in high school. Several studies point pedagogical difficulties as well as nonexistence of a minimal infrastructure needed in laboratories as cause of low frequency in experimental activities. The poor teacher performance in terms of planning and development of classes; the large number of students per class; lack of financial stimulus for teachers are other reasons to be taken into account among others, in which can also be included difficulties of epistemological nature. That means an unfavorable eye of the teacher towards experimental activities. Our study aimed to clarify if such scenario is generalized in high schools throughout the state of Rio Grande do Norte Brazil. During our investigation a sample of twenty teaching institutions were used. They were divided in two groups: in the first group, five IFRN- Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte schools. Two of those in Natal, and the other three from the country side. The second group is represented by fifteen state schools belonging to the Natal metropolitan area. The objectives of the research were to label schools concerning laboratory facilities; to identify difficulties pointed by teachers when performing experiment classes, and to become familiar with the conceptions of the teachers in regarding biology experiment classes. To perform such task, a questionnaire was used as instrument of data collecting. It contained multiple choice, essay questions and a semi-structured interview with the assistance of a voice recorder. The data analysis and the in loco observation allowed the conclusion that the federal schools do present better facilities for the practice of experimental activities when compared to state schools. Another aspect pointed is the fact that teachers of federal schools have more time available for planning the experiments; they are also better paid and are given access a career development, which leads to better salaries. All those advantages however, do not show a significantly higher frequency regarding the development of experiments when compared to state school teachers. Both teachers of federal and state schools pointed infra-structure problems such as the availability of reactants, equipments and consumption supplies as main obstacle to the practice of experiments in biology classes. Such fact leads us to conclude that maybe there are other problems not covered by the questionnaire such as poor ability to plan and execute experimental activities. As far as conceptions about experimental activities, it was verified in the majority of the interviewees a inductive-empiric point of view of science possibly inherited during their academic formation and such point of view reflected on the way they plan and execute experiments with students

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O presente artigo tem por objetivo investigar a forma como as primeiras informações relativas à psicanálise de crianças foram introduzidas no Brasil, bem como delinear como estas idéias foram apropriadas pelos teóricos nacionais e incorporadas nas práticas de assistência à criança desenvolvidas no País nas primeiras décadas do século XX. Para isto foi desenvolvida uma pesquisa histórica de natureza qualitativa, mediante a realização de um levantamento bibliográfico que buscou identificar a produção de autores nacionais sobre psicanálise de crianças entre as décadas de 1920 a 1950. Os resultados indicam que a inserção da psicanálise de crianças no país ocorreu por duas vias: primeiramente através da educação, mediante a utilização deste referencial teórico com o intuito de melhor gerir a educação das crianças e solucionar seus problemas escolares; e, posteriormente, por intermédio da medicina, mediante o desenvolvimento de uma prática psicoterápica destinada ao tratamento de crianças com transtornos emocionais.