1000 resultados para Cooperativa, natureza fiscal, Brasil


Relevância:

30.00% 30.00%

Publicador:

Resumo:

The research seeks to comprehend the development of the promoting and structuring Fiscal Education actions in the states and in the federal district, attending to the guideline and the administrative requirements established by the Escola de Administração Fazendária (ESAF) to implement the Programa Nacional de Educação Fiscal (PNEF). The study has an exploratory content with a qualitative approach. The informations were collect with a questionnaire applied through the Google-docs by the managers of the program in any federated unit. Were founded several results, as the fragility of the program in the budgeting and financial area, the low frequency of the Grupo de Educação Estadual (GEFE) in regular meetings, the absence to monitor undertaken actions and the absence of interlocution between the GEFE and the forums of national discussions, especially the Conselho Nacional de Política Fazendária (CONFAZ). Despite the fragilities, the work shows the occurrence of some actions to disseminate Fiscal Education in schools and universities, the establishment of partnerships and the participation of the GEFE‟s in the national meetings. With the study, it was possible to conclude that in spite of the weaknesses found in its structure, the PNEF s institutionalized in the states and in the federal district, observing the differences between the federal units in relation to the ripening of the program. Despite the difficulties evidenced, it appears that they are capable of resolution, as far as it recognizes the importance of the Program for the promotion of a culture of active citizenship in the society and it will gives better conditions of implementation

Relevância:

30.00% 30.00%

Publicador:

Resumo:

The acoustic ecology concept involve the relation between the live organisms and their sound environment and is applied in the present work to study the context in which the humpback whale (Megaptera novaeangliae) singing behavior, known as the most complex display in the nature, occurred in the northeastern Brazilian coast, outside the core area of Abrolhos Bank, between 2005 and 2010.I analyze the singer male occurrence , their spatial distribution and probable relations with oceanographic features, such as depth, tide regimen and moon phases. I also describe the acoustic structure and temporal variation of the singing behavior, based on song frequency and time measurements outside the Abrolhos Bank, and further compare the song complexity, registered in the same period, between Abrolhos Bank (16°- 19° S, 37°- 39° W) and the adjacent North Coast, herein considered from Itacaré (14° S, 38° W) to Aracaju (11° S, 37° W). Additionally, I look for describe and analyze anthropogenic noise sources in the marine environment of the study area, produced by the oil industry as well as by the whale watching operation, relating their frequencies to the acoustic niche utilized by the humpbacks. The results indicated a great plasticity in the singing behavior, evidenced by the occurrence of singer males in diverse social structures, from solitary individuals to other groups, even containing females and calves, as well as by the diversity which compound the song, when compared between two regions inside the same breeding area, which present distinct oceanographic characteristics. The singer male distribution may be related with the continental shelf extent along the study area. The anthropogenic noise presented frequency range, amplitude and sound intensity in potential to interfere acoustically in the singing behavior of the species, may resulting in disturbance during the breeding season in the Brazilian coast. Implications about the obtained results in the humpback whale mating system are discussed. In this way, I pretend to contribute with the acoustic ecology subject and provide information to subsidize humpback whale conservation

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Social behavior of Guiana dolphins, Sotalia guianensis, at Pipa Beach, RN, Brazil: dynamics, sequence, breathing synchrony, and responses to dolphin watching. Social animals form groups that can range from temporary to permanent. Depending on the nature of the social relationships developed between individuals, groups present a particular social organization and the effect of these interactions shapes the activity patterns of these animals. This study investigates: (i) fission-fusion dynamics of Guiana dolphins, through the analysis of three dimensions of the social system (variation in spatial cohesion, variation in size and composition of groups), (ii) sequence, routine and behavioral stability, (iii) breathing intervals in synchronized groups and (iv) behavioral responses of the animals to dolphin watching. Systematic observations of Guiana dolphins were made from a platform located in cliffs about 25 m above sea level that surround Madeiro Bay, Pipa Beach. Sampling occurred from December 2007 to February 2009 between 0600 h and 1600 h, and the groups of Guiana dolphins were investigated according to their size (alone and group) and composition (adults, adults and juveniles, and adults and calves). According to the analysis of fission-fusion dynamics, Guiana dolphin groups frequently changed their composition, modifying their patterns of spatial grouping and cohesion every 20 minutes on average. More than 50% of the individuals maintained a distance of up to 2 m from other group members and new individuals were attracted to the group, especially during feeding, leaving it for foraging. Large groups were more unstable than small, while groups containing only adults were more stable than groups of adults and juveniles. According to the Z-score analysis to investigate the sequence and behavioral routine, lone individuals were more ! .7! ! involved in foraging and feeding, while resting was more common in groups. Foraging and feeding were more common in homogeneous groups (individuals of the same age class), while heterogeneous groups (different age classes) were often involved in socialization, displaying a broader behavioral repertoire. Foraging and resting behavior presented higher stability (continuous duration in minutes) than the other behaviors. The analysis of breathing intervals in synchronized groups showed significant differences depending on type of behavior, composition and area preference. During resting, breathing intervals were of longer duration, and groups with calves showed shorter breathing intervals than groups without calves. Lone individuals also preferred areas called corral , often used for the entrapment of fishes. The Markov chain analysis revealed behavioral changes in the presence of boats, according to the type of group composition. Groups composed of adults presented decreased resting and increased in traveling during the presence of boats. Groups of adults and juveniles showed a massive reduction of socialization, while the behavior transition probability traveling-traveling was higher in groups of adults and calves. In the presence of the boats, stability of resting was reduced by one third of its original duration and traveling more than doubled. The behavioral patterns analyzed are discussed in light of socio-ecological models concerning costs and benefits of proximity between individuals and behavioral optimization. Furthermore, significant changes in behavioral patterns indicate that Guiana dolphins, at Pipa Beach, have suffered the effects of tourism as a result of violation of rules of conduct established for the study area

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Criticism done to the undergraduate training process of the psychologist in Brazil raised debates known as "dilemmas of training". In recent years the classic training model, based on the Minimum Curriculum has undergone a series of changes after the National Curriculum Guidelines (DCN), modifying the context of courses. Thus, this paper aimed to investigate, in a post- DCN context how undergraduate courses in Psychology in Brazil have been dealing with the dilemmas of training. So, we decided to analyze the Course Pedagogical Projects (CPPs) of Psychology in the country. Forty CPPs, selected by region, academic organization and legal status were collected. The data was grouped into three blocks of discussions: theoretical, philosophical and pedagogical foundations; curriculum emphases and disciplines; and professional practices. The results were grouped into four sets of dilemmas: a) ethical and political; b) theoreticalepistemological; c) professional practice of the psychologist and d) academic-scientific. Courses claim a socially committed, generalist, pluralistic training, focusing on research, non-dissociation of teaching-research-extension, interdisciplinary training and defending a vision of man and of critical and reflective and non-individualistic psychology. The curriculum keeps the almost exclusive teaching of the classical areas of traditional fields of applied Psychology. Training is content based. The clinic is hegemonic, both in theory and in application fields. The historical debate is scarce and themes linked to the Brazilian reality are missing, despite having social policies present in the curricula. Currently, DCNs have a much greater impact on courses due to the influence of the control agencies, fruit of current educational policy, and the result is felt in the homogenization of curriculum discourses

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Psychologist s social commitment in scientific articles published in scientific papers in Brazil. A situation analysis of the scientific production concerning psychologist s social commitment can aid the historical constitution of this theme and also subsidize reflections about the course of this profession in Brazil. In order to contribute to this debate, the theme social commitment of psychologist was analyzed in the scientific literature concerning psychologist profession in the country. Specifically, papers about the profession that mentioned the theme social commitment were characterized and their approach of this matter was analyzed. In order to accomplish these goals, two research stages were fulfilled: first, in a systematic search for scientific literature in internet databases, studies about the psychologist profession in the country were gathered; in the second stage, scientific papers relating to social commitment in their titles, abstracts or keywords were selected. 61 papers were retrieved, organized in electronic database and full-text analyzed, based in two axis: scientometric and thematic. The papers were identified, in general, as recent, of theoretic character and aligned with several Psychology subareas; mainly produced in public universities, in country s southwest; were of conjunctural interest to the authors research projects, individually published, by professors in touch with post-graduation; published in open access journals, with high Qualis evaluation. It was verified that there is no consensus on the meaning of the theme, prevailing definitions concerning the understanding of the social reality, to the majority of people or to a progressive-aligned professional performance. Are adduced as committed agents: the psychologist (sometimes together with other kinds of professionals or with users), the academia, and the representative entities of the profession. Depending on the subareas and the nature of study, all papers mentioned at least one of the following criteria: expansion of target-audience, renewal of practices, political direction, defined theoretical approach or adequate technical competence, sometimes relating each other. In short, psychologist s social commitment is a contradictory issue which have earned projection in scientific literature, reiterating the historical custom of evaluate the psychologist profession. As conclusion, it is regarded as indispensable to intensify the reflection about the role whose psychologist plays in a class-cleaved society and the limits and potentials of his performing in that framework.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Studies on Brazilian biodiversity are still very few and can observe the difference of knowledge between the different regions of the country. This affirmation can be verified in the investigation to identify the rare species in Brazil and the key biodiversity areas (ACBs). In that study were identified for Brasil 2.256 rare species and 752 ACBs. The Rio Grande do Norte (RN) was the only Brazilian state that has not been identified any rare species and no ACBs, possibly due to the lack of floristic studies in this state. A particular area was selected for this study: an area of ecological tension with savanna physiognomy in Rio do Fogo, RN. This savanna community is represented in RN in a fragment and immersed in restinga and caatinga and was identified and described only through of radar imagens there are no studies to date in loco . We have prepared the following questions about this community savanna: 1) The region delimited and described by through of radar images by the RADAMBRASIL, 1976, can be associated of the Cerrado, in terms of floristic ?; 2) What is the floristic composition of this area? This area includes rare species, endemic or endangered? 3) What is the geographical and phytogeographical distribution of plant species registered in this area? 4) Those plant species registered are endemic or have affinity with other areas phytoecological Brazilian? To answer these questions we performed a floristic inventory of the August 2007 to September/2009. The results are presented in two chapters (manuscripts). The first chapter, titled "The Savannah Rio Grande do Norte: floristic links with other plant formations in the Northeast and Center-West Brazil" was submitted to the Revista Brasileira de Botância. Chapter 1 discusses the phytogeographical distribution of the species, by comparing floristic studies conducted in the Cerrado, Caatinga and Restinga in the Northeast and Cerrado of the Central Brazil. The analysis of data of this study and compilation with other studies indicated that: i) the record of 94 plant species; ii) of total species, about 64% are associated with the Cerrado, the second specialized bibliography, and about 78% as the List of Species of Flora of Brazil. However, about 73% of total species (94) are also distributed in the Caatinga, the Atlantic forest 64%, the Amazon forest 64%, the Pantanal 15% and the Pampa 12%. Floristically the data show that the community studied is influenced by other floras, has a structure where grasses dominate and also because of his appearance the same savanna then be classified as a Savana gramíneo-lenhosa do tabuleiro . Chapter 2, titled "Considerations on the flora of a savanna community in Rio Grande do Norte, northeastern Brazil: Subsidy key area for conservation" was submitted to the Revista Natureza e Conservação. This has the objective of improve the knowledge of flora of Rio Grande do Norte and to identify possible rare species and consequently increase the key areas of biodiversity in Brazil. The data indicated that: i) of 94 species registered in the study area, 40 were new records for the Rio Grande do Norte state; ii) These citations to unpublished state, Stylosanthes montevidensis Vogel (Fabaceae) and Aristida laevis (Nees) Kunth (Poaceae) are indicated for the first time to the Northeast of Brazil; iii) are registered in the area 24 species endemic to Brazil and 63 non-endemic; iv) Aspilia procumbens Baker (Asteraceae) registered in the area is considered a restricted species and micro endemic Rio Grande do Norte, ie rare species; v) Aspilia procumbens is also cited in the category of critically endangered species and Stilpnopappus cearensis Hubber (Asteraceae) a species vulnerable to extinction. This study shows a new area phytoecological in Rio Grande do Norte and indicates the area's potential to contribute with the sites of global significance for biodiversity conservation, either locally, regionally and nationally. This will certainly contribute to respond some targets set by the Global Strategy for Plant Conservation and the Convention on Biological Diversity such as the inventory of vegetal diversity in a region with little collection, which will provide data that contributes to questions and themes related to biodiversity.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

The reality points to the global environmental sustainability as the only viable option for addressing the crisis at hand. The move towards sustainability calls for the generation / evaluation systems in their direction, through the incorporation of environmental requirements and in line with the National Policy on Solid Waste. Therefore, the proposed research supports the importance of social and environmental vision, complementing the technical view, the system for management of solid waste from East London, which is a municipality that has a system whose inadequacies are configured in environmental risk and health. Therefore, by observing, applying the model of sustainability indicators and content analysis of interviews, this research proposes to investigate the principles of sustainability and social participation are presented and what is the perception of risk about the inadequacies in the system. The results confirmed the hypotheses of the study and draw a picture of worrying data, such as very unfavorable indicators of sustainability, lack of channels of participation, uncommitted investments with the management system, devaluation of the collector of waste and differing perceptions about the risk by making actors act in isolation. This worrying situation is eased by the appearance of a series of elements are configured as opportunities for the integration of environmental principles in the system. And despite the inability of managers to participate in the research system, yet it behaves as an opportunity to implement public policies in the area of solid waste such as: the preparation of the municipal waste, the institutionalization of selective collection and organization of cooperative with the support of companies present in the city and educational institutions as the Federal Institute. The research is an opportunity for the implementation of policies in the area of solid waste and will collaborate with the building instruments for the quality of life of residents, for the socioeconomic conditions of collectors and the move towards a sustainable society

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Today's society is in a real collapse of an environmental nature. The populations are lost due to a dream of development without thinking of the consequences that said development can bring to human populations. Thus, it is necessary that strategies be developed for the purpose of protecting the flora and fauna that is at risk from suffering the pressure to achieve this development. Thus important issues involving the need to conserve nature and the creation of protected areas as these strategies are increasingly being developed in research, whether in the biological and / or social. In this sense, the aim of this research through environmental perception social actors for the formation of significant elements for understanding the relationship between man and nature, and from there to provide actions for sensitization. As well as changing attitudes towards environmental issues, to thereby provide analysis based on Environmental Education in order to provide the production of environmental knowledge as a tool that provides value shift. This area of research was to study the Environmental Protection Area Jenipabu - APA Jenipabu, located in northeastern Brazil. Where, from the environmental perception of students from schools within and around this Nature Conservation Unit notes were made regarding the value and meaning given by students, and how this, the feeling of belonging to these groups. This dissertation is composed of two chapters, the first is titled Environmental perception and feeling of belonging in the area of environmental protection in coastal RN - Brazil, where it makes a diagnosis of how these groups understands and realizes the Unity of Nature Conservation. The second, which is titled Construction of environmental knowledge and conservation of invertebrates in the Environmental Protection Area in the northeast coast of Brazil, specifically developed in the school from within the APA Jenipabu, in order to promote a sense of belonging for those students who become multipliers, in order to realize the importance and necessity of having this unit for Nature Conservation. Looking to the degree of importance of environmental education as a tool to raise awareness on conservation of invertebrates and is all the fauna and flora exists, whether in a conservation of nature or not

Relevância:

30.00% 30.00%

Publicador:

Resumo:

This study aims at understanding how sociocultural adjustment occurs in the case of managers, and their spouses, expatriated to Brazil by private and public Spanish organizations. To do so, it adopts as main theoretical frame the expatriate adaptation model proponed by Parker & McEvoy (1993), based on Black, Mendenhall & Oddou s model (1991), which establishes three dimensions of adaptation: adjustment to work; adjustment to general environment and adjustment to interaction with host country nationals. This work, of exploratory and descriptive nature, used field research to gather primary data subsequently analyzed with a qualitative approach. Data collection came from individual in-depth interviews with three Spanish managers expatriated in Brazil and two of their spouses. Resulting data were analyzed through one of content analysis procedures, thematic analysis. This research shows that adjustment is obstructed by cultural distance or cultural novelty rather than by work role characteristics, being more successful in expatriates that carry previous solid sociocultural knowledge about host country. It also verifies that the degree of expatriate adjustment is enhanced by the comprehension of cultural differences that originate values and behaviors different from those of the expatriate. It points out that individual factors such as perception and relation skills, flexibility, empathy and self-efficacy are positively linked to the three dimensions of adjustment: work, general adjustment and interaction adjustment. It finds expatriate adjustment to be lowered by spouse unsuccessful adjustment and shows that location in an environment perceived as short in key infrastructures is negatively linked to adjustment in expatriates coming from strongly urban environments. It concludes that expatriate adjustment occurs through progressive understanding of host country environment and through comprehension of the sociocultural context that explains differences between host country behaviors and values and those from the country of origin, a process which is favored by expatriate individual characteristics not directly linked to his/her technical qualification, such as perception and relation skills, flexibility and empathy, together with solid sociocultural knowledge about the host country. This research propones, therefore, that organizations involved in expatriation processes should include in their selection criteria the degree to which candidates possess personal characteristics and sociocultural knowledge that may facilitate adaptation

Relevância:

30.00% 30.00%

Publicador:

Resumo:

From the 1980s, with technological development, globalization, and in a context of increasingly urgent demands, there is an international movement to modernize the state structures. Being driven by the victory of conservative governments in Britain and the U.S., this speech reform comes only to Brazil in the 1990s, the government of Fernando Henrique Cardoso. Thus, in view of the recent movement of states to implement this reform agenda in their structures this research was to identify the elements that made it possible to attempt to modernize the administrative structure of the state of Piauí in 2003, in view of the political and administrative career in which the state was entered. Seeking to clarify the problem studied here, through a case study carried out a descriptive and exploratory, using a technique of gathering data to document research and interviews semi-structured. As the lens of analysis for this study used the neo-historical and sociological institutionalism, through which it sought to identify the critical moment in which they gave the Administrative Reform of Piaui, the process of breaking with the political and administrative career that previously had being followed, and the isomorphic mechanisms that enabled this speech reform comes up to this state, mechanisms that allow the homogenization of the organizational field. In general it appears that the search for new patterns and new technologies for management by the states in Brazil is due to the context of fiscal crisis in which the states were entered, forcing them to seek alternative models of management . The process of diffusion of New Public Management agenda for the states became possible, among other factors, due to the new scenario in which was inserted into the Brazilian federal system in the second half of the 1990s, characterized by a greater articulation between the horizontalstates, where through the mechanisms of isomorphic institutional change was made possible by the absorption of the speech states reformer of the 1990s. However, due to the specificities of each region is given the experiences state unevenly. In the case of Piauí Administrative Reform only became possible due to the rearrangement of political forces in the state and the mechanisms of isomorphic institutional change, which allowed, in 2003, the state government to absorb the speech reformer

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Relevância:

30.00% 30.00%

Publicador:

Resumo:

The Rio da Batateira e Santana formations, the latter with Crato, Ipubi and Romualdo members (Alagoas Stage, Aptian), were studied in four cored and logged wells from the eastern portion of Araripe Basin, Northeastern Brazil. The investigated section is 230 m-thick, and PS-14 well is the most representative, because it is the only one which sampled the evaporites of Ipubi Member. Nine facies cycles were identified, being formed by siliciclastics (estuarine, deltaic and lacustrine), mixed lithologies (lacustrine), carbonates, black shales and marls (lacustrine), and gypsum-anhydrite (lacustrine evaporite). The ordering of facies cycles furnished six depositional sequences. They were formed by siliciclastic, regressive-transgressive R-T cycles (S1 and S4, corresponding to Rio da Batateira Formation and to Santana Formation/Romualdo Member), by siliciclastics and carbonates, R-T cycles (S2, S3.1 and S3.2, corresponding to Crato Member), and by siliciclastic-carbonate, R-T cycles followed by evaporitic cycles (S3.3, referred to Ipubi Member). The last cycles correspond to concentration-dilution, C-D cycles of marine brines, which precipitated gypsum in the restricted lacustrine basin.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

The Aptian Barbalha Formation represents the first unit of the post-rift sequence of the Araripe Basin and crops out at the slopes of the Aranpe plateau in the eastern part ot Aranpe Basin. The unit has also been named Kio da Batateira Formation, but this name is here used in its original definition as Batateira Beds, an interval of great lateral continuity and characterized by the presence of bituminous shales of the Alagoas Stage (P-270 palynological biozone). This paper presents the results of a stratigraphic analysis carried out along the outcrop belt in order to establish the facies architecture and to interpret deposicional environments of the siliciclastic Barbalha Formation. Detailed stratigraphic vertical sections were measured and correlated. They allowed the recognition of two depositional sequences characterized by fining upward arrangement of facies, beginning with fluvial deposits and ending with lacustrine deposits at their tops. The end of the first cycle is represented by black shales and brecciated limestones of the Batateira Beds that record a geologic event of regional magnitude and serve as meaningful long-distance stratigraphic mark. The second deposicional sequence overlies disconformably the Batateira Beds and begins with clast-supported conglomerates, which are covered by a succession of fluvial sandstones and minor intervals of pelitic rocks. The sandstone content diminishes towards the top and the upper part of the unit is characterized by the presence of ostracode-rich green shales. The Barbalha Formation is conformably overlaid by Late Aptian lacustrine limestones belonging to the Crato Member of the Santana Formation.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Incluye Bibliografía