Aspectos constitucionais da anulação de decisão definitiva da administração pública federal no processo tributário

Cet article traite de la possibilité de proposer le Trésor à la justice pour annuler une décision administrative définitive sur les questions fiscales. Il s'agit d'un sujet qui s'oppose au principe de la vérité matérielle - qui doit prévaloir en cas d'impôt - avec une certitude morale représentée par la chose jugée administrative. Commence par le processus administratif d'impôt comme une garantie constitutionnelle du contribuable, insérée dans le panorama d une compétence adoptée dans la législation brésilienne en tant que pilier de l'Etat de droit démocratique. Met l'accent sur la position du Trésor avant l'autorité de la chose jugée administrative, ce qui démontre la fragilité de La décision finale sur les questions fiscales. Décrit les effets de la révision (ou de l'annulation) dês actes administratifs, en particulier la libération de l'impôt et de la décision administrative qui vise à le confirmer. Enfin, nous discuterons de la composition et la légitimité du contentieux administratif, en conclusion, avec le soutien de la prévalence d'un fait important dans le cãs d'impôt, est non seulement possible, mais le Trésor devrait examiner leurs propres actions si nécessaire

Sustentabilidade e responsabilidade socioambiental: crenças provendo a formação de graduandos em administração

This research aims to focus on the education problem, since its source of development is the Research Base: Teachers Training and Qualification of UFRN. Therefore, we seek guidance in the beliefs in sustainability to propose plausible alternatives to promote the education process of UFRN administration undergraduates in order to meet the demands of a market-oriented society, since the market trend is to evolve from environmental guided activities, and future administrators should be trained to meet those conditions. The need to develop an instrument capable of understanding the beliefs of undergraduates on the sustainability problem becomes the object of analysis. This research aims to develop a normative questionnaire to study administration students beliefs in sustainability. The complexity and sensitivity of this research required the integration of various methodological procedures. These proposals were made as follows: analysis and selection of literature, expert validation procedures and psychometric methods and statistics. As for the literature, types of sustainability were identified and categorized, such as: political, social, economic and environmental sustainability. However, it is understood that the educational type, although included in all of those, needed to be converted into another type to fit the theme, since education is believed to be the best way to raise awareness about sustainability. Thus, it was required the categorization of the types, which was defined using criteria such as: contexts, objectives, goals, pathways and hypotheses. The normative questionnaire was the guiding instrument to investigate the role of administration students, regarding the level of knowledge established and regulated by social educational context, especially by becoming a basic condition for carrying out research on beliefs. The study confirmed that the types of sustainability - political, social, economic, environmental and educational - for having institutionalized literatures as sources, in international and national levels, are representative in the identification of future administrators. Therefore, it is believed that the types of sustainability categorized to provide a characterization of sustainability include the structuring of knowledge for undergraduates. The economic and political types, however, were not as representative with respect to their typicality and polarity indices as the educational, environmental and social ones. Although the beliefs of the undergraduates show how much they share ideas on all types, they present more identification with the educational and environmental types. Finally, it is expected that this instrument be subject to application in similar contexts so that it can ascertain whether such statements are part of the knowledge structure of future administrators from other institutions. Therefore, it is expected this strategy to strengthen the validation of the normative questionnaire

Influência da forma de administração e da quantidade fornecida de colostro sobre a concentração de proteína total e de suas frações eletroforéticas no soro sangüíneo de bezerros da raça Holandesa

This study was carried out to evaluate the effect of the amount of colostrum (two and four liters) and methods of colostrum feeding (direct suckling from the cow, feeding colostrum using nipple bottle, and no feeding colostrum) on different blood traits. Thirty two Holstein calves (four groups of eight animals each) were randomly allotted to four treatments: treatment 1 - calves were hand fed four liters of colostrum; treatment 2 - calves were hand fed two liters of colostrum; treatment 3 - calves were fed colostrum directly from the cow, and treatment 4 - calves were not fed colostrum. Higher values of total serum protein, betaglobulins and gamaglobulins were observed in the calves after 24 hours of colostrum feeding. No differences among animals fed colostrum directly from the cow and hand fed two or four liters of colostrum were observed for total protein and eletrophoretic fractions. However lower values of total and eletrophoretic fractions were observed for calves that were not fed colostrum.

A pesquisa qualitativa e sua utilização em Administração de Empresas

Exemplos concretos de aplicação da pesquisa documental, estudo de caso e etnografia em Administração de Empresas.

ADMINISTRAÇÃO EPIDURAL DE OPIÓIDES em CÃES

Os opióides têm sido utilizados em Medicina Veterinária há vários anos como alternativa para o alívio da dor pós-operatória ou traumática. Atualmente, tem-se dado maior valor ao controle da dor nos animais, visando a oferecer melhores condições de recuperação ao paciente traumatizado ou recém-operado. A morfina foi o primeiro opióide usado em animais. Mais recentemente, a administração dessa substância, por via epidural, vem sendo empregada no controle da dor com resultados promissores. Assim, nesta revisão, abordam-se vários aspectos referentes aos efeitos e às indicações da administração epidural de opióides em cães.

Efeitos da administração de vitamina E na infecção mamária e na contagem de células somáticas de cabras primíparas desafiadas experimentalmente com Staphylococcus aureus

O trabalho teve por objetivo estudar os efeitos da administração de vitamina E sobre a contagem de células somáticas e a infecção da glândula mamária de cabras primíparas desafiadas com a inoculação intramamária de Staphylococcus aureus ao 10º dia pós-parto. Vinte e oito animais foram divididos em quatro grupos, cada um composto por sete cabras primíparas da raça Saanen, como segue: grupo-controle, grupo de animais suplementados com vitamina E, grupo de animais desafiados com S.aureus inoculados na glândula mamária e grupo de animais suplementados com vitamina E e desafiados com S.aureus na glândula mamária. Na segunda e terceira semanas de lactação, a inoculação de S.aureus na glândula mamária permitiu a recuperação do microrganismo no leite e elevou a contagem de células somáticas (CCS). A liberação de S.aureus no leite ocorreu de maneira intermitente. em animais suplementados com vitamina E, o desafio com S.aureus resultou em CCS mais baixa e menor número de microrganismos no leite. Sugere-se que a CCS possa ser utilizada para a detecção da mastite caprina, devendo-se utilizar contagens superiores a 1,0x10(6)células/ml de leite como critério para a realização de exames microbiológicos.

Efeitos da administração epidural de amitraz, xilazina ou dimetil sulfóxido em vacas

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Propofol ou sevofluorano sobre variáveis hemodinâmicas em cães submetidos à administração subaracnóidea de iohexol

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Ausência de efeito antinociceptivo decorrente da administração intravenosa de crotalfina em comparação com morfina, U50-488H ou fenilbutazona em equinos submetidos à estimulação térmica da pele íntegra

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Gestão ambiental empresarial: um levantamento da produção científica brasileira divulgada em periódicos da área de administração entre 1996 e 2005

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Evolução do peso corporal e desenvolvimento da mandíbula de ratos em função da administração de flúor.

The body weights evolution and the development of mandible were analyzed in rats that received 0.25 mg F contained into a commercial product, during 30 and 60 days consecutively, beginning at birth. The study presented the following conclusions: 1. The treated animals showed body weights always inferior to the controls, with more evident difference at 60 days period; 2. Analysis showed a reduction in the horizontal linear measurements, but not in the length of the mandibular diastem. No influence was observed in relation to the verticals.

A administração precoce de hormônio de crescimento resulta em efeitos deletérios na remodelação ventricular após o infarto agudo do miocárdio

Objective: To assess the effect of growth hormone (GH) on myocardial remodeling in infarcted rats. Methods: This study comprised 24 Wistar rats divided into 3 groups as follows: 1) AMI-GH group - comprising 8 rats that underwent infarction and were treated with GH; 2) AMI group - comprising 8 rats that underwent infarction and received only the diluent of the GH solution; and 3) control group (C group) - comprising 8 rats that underwent simulated infarction. After 30 days, the animals underwent functional study through echocardiography, and the changes in myocardial contractility of the isolated left ventricular (LV) papillary muscle were studied. Results: The echocardiography identified an increase in the diastolic (C=7.32±0.49; AMI=8.50±0.73; AMI-GH=9.34±0.73; P<0.05) and systolic (C=3.38±0.47, AMI=5.16±1.24; AMI-GH=5.96±1.54; P<0.05) diameters (mm) in the LV of the infarcted animals. The AMI-GH group animals had a lower ejection fraction (%) (C=0.9±0.03; AMI=0.76±0.12; AMI-GH=0.72± 0.14; P<0.05 for C vs AMI-GH) compared with those in controls. The study of the isolated left ventricular papillary muscle showed that the AMI-GH group had changes (C=1.50±0.59; AMI= 1.28±0.38; AMI-GH=1.98±0.41; P<0.05 for C vs AMI-GH) only in the tension at rest (TR - g/mm2) and in the time delta for a 50% decrease in the tension developed (TR50, ms) after stimulation with calcium (C=23.75±9.16; AMI=-16.56±14.82; AMI-GH=-4.69±8.39; P<0.05 for C vs AMI-GH) and in the delta of tension developed (TD, g/mm2) after stimulation with isoproterenol (C=0.99±0.17; AMI=0.54±0.62; AMI-GH=0.08±0.75; P<0.05 for C vs AMI-GH) compared with those in control animals. Conclusion: The early administration of GH in the experimental infarction model in rats may result in adverse effects on the process of ventricular remodeling.

Efeitos sedativo e cardiorrespiratório da administração da metadona, isoladamente ou em associação à acepromazina ou xilazina, em gatos

Six cats weighting 3.3±0.3 kg were randomly allocated to 6 treatments, with at least one-week intervals. The cats received intramuscular administration of physiological saline (control), methadone (0.3 mg/ kg), acepromazine (0,1 mg/kg), xylazine (1.0 mg/kg), acepromazine (0.05 mg/kg) plus methadone (0.3 mg/kg) or xylazine (0.5 mg/kg) plus methadone (0.3 mg/kg). Heart rate (HR), respiratory rate (RR), indirect systolic arterial pressure (SAP), rectal temperature, sedation score and pedal withdrawal reflex were evaluated before (baseline) and at selected intervals after treatment administration for 90 minutes. Respiratory rate, HR and rectal temperature decreased in cats given xylazine or xylazine plus methadone. In 1 out of 6 cats given xylazine and 2 out of 6 cats given xylazine/methadone, pedal withdrawal reflex was absent. In cats given 0.1 mg/kg of acepromazine, SAP decreased compared to baseline. Sedation scores were greater in cats given xylazine or xylazine plus methadone. Methadone alone or in combination with acepromazine did not produce a satisfactory degree of sedation and resulted in signs of excitement in some of the cats. Methadone alone or combination with acepromazine was not considered an effective protocol when moderate to deep sedation is required in cats. Methadone in combination with xylazine produces moderate to deep sedation, being this effect comparable to that achieved with a higher dose of xylazine alone.