Florística e fitossociologia de área de cerrado S.S. no município de Patrocínio Paulista, nordeste do Estado de São Paulo

A necessidade de se conhecer mais sobre o Bioma Cerrado torna-se cada vez mais urgente, devido à sua destruição acelerada. Este trabalho realizou o levantamento florístico-fitossociológico de uma área de cerrado sensu stricto na Fazenda Santa Cecília, município de Patrocínio Paulista, nordeste do Estado de São Paulo (20º 46' 2 S e 47º 14' 24 W, 836 m de altitude e Neossolo Quartzarênico). em 30 parcelas de 10 x 10 m, foram amostrados 511 indivíduos arbustivo-arbóreos de PAP > 15 cm, pertencentes a 30 famílias, 38 gêneros e 53 espécies. As famílias com maior riqueza específica foram Fabaceae (sete espécies), Myrtaceae (cinco espécies), Vochysiaceae (quatro espécies), Annonaceae (três espécies) e Caesalpiniaceae (três espécies), totalizando 45% das espécies. As espécies de maior valor de importância (IVI) foram: Qualea grandiflora (62,38), Dalbergia miscolobium (22,24), Styrax camporum (21,86), Ocotea corymbosa (18,02), Qualea parviflora (14,97) e Qualea multiflora (11,46). A comunidade arbórea apresentou densidade de 1.703 indivíduos por hectare, índice de Shannon (H') de 3,05 e índice de similaridade de Jaccard (ISj) de 45% quando comparado com área próxima de cerrado.

Avaliação da usabilidade de Websites de hotéis segundo as heurísticas de Nielsen: pesquisa exploratória em hotéis da Região Rordeste do Brasil

This Thesis deals with the usability in some sites of hotels placed in a specific region of Brazil. Usability is the property of a site that shows how it allows the user get all information available without a large effort and in a clear and objective way. A questionnaire was used as a tool to value, by the common user perspective, navigation, on line reservation simulation, appreciation of the available content and, by this way, an easiness in the interaction site-users. As a result, it is possible to say that, considering all material analyzed, those sites that present usability criterion are more interactive and dynamic, demonstrating an easy navigation in a users view. By other side, it was possible to note that, about heuristics used in the search, the most of the websites demonstrated a deficiency in questions as firmness, user control and how to avoid mistakes. There was still valued as deficiency by the most of users in websites the general characters and the view of user. It was presented, seeing general characters, that a big part of the websites needs tools that can make user rapidly find what looks for. It was yet possible to see that users don't believe in secret when websites ask them some information. This is a point that needs to be appreciated because it causes some insecurity during navigation

Decaimento bacteriano em lagoas de estabilização no Nordeste brasileiro

Stabilization pond system consisting in more sewage treatment used in Rio Grande do Norte (RN), Brazil, representing about 90% of all systems. Fecal bacteria are removed mainly facultative ponds and in maturation ponds. Many factors influence bacterial decay, such as the levels of pH and DO, temperature, light intensity, HDT and nutrient availability. The bacterial decay rate (Kb) is calculated considering many variables, but the hydraulic regime is a significant influence for microorganisms removal, and the dispersed flow which best characterizes a stabilization pond. However, some authors developed equations for the Kb accordant plug flow and complete mixing. This research study aimed to evaluate the bacterial decay of fecal coliform and Enterococcus sp. in stabilization ponds designed to treat domestic sewage, full-scale, in RN. All systems have assessed pretreatment, a facultative pond (LF) followed by two maturation (LM1 and LM2). The parameters availed were: temperature, pH, DO, BOD5, COD, fecal coliform, Enterococcus sp., Chlorophyll a, total suspended solids, fixed and volatile. In general, there were not significant differences for pH, DO and temperature in the ponds, except for the new systems, since they have low flow and hydraulic loads. The removal of organic matter in the ponds was low, about 70%, and nearly all are overloaded organic and operational problems. The bacterial removals were low, with average 96% for LF for fecal coliform, and 98% for Enterococcus sp.; LM1 were in itself a removal for fecal coliform about 71%, and 81% for Enterococcus sp.; LM2 have efficiency of 69% for fecal coliform, and 68% for Enterococcus sp. The equation proposed by Von Sperling (1999), according to the dispersed flow regime, generated empirical values of Kb more approximate to calculated values of Kb. On average, the calculated Kb to coliforms in the LF was 0.31 d-1, and for both maturation ponds were 0.35 d-1. For Enterococcus sp. the average was 0.40 d-1 for LF, 0.55 d-1 for LM1, and 0.58 d-1 for LM2. These results also showed that the Kb obtained in full-scale systems are smaller than those found in pilot-scale ponds. Moreover, one can say that the equation proposed by Marais (1974), according to the complete-mix regime, overestimates Kb. Actual results of Kb indicated that fecal coliforms are more resistant to adverse conditions present in stabilization ponds than Enterococcus sp., therefore, an indicator of microbiological safety and efficiency. The factors significant interventions in the rate of bacterial decay were concentrations of COD, the organic loading and HDT. The few Kb relationship between pH, DO and temperature were not significant. Finally, we conclude that it s essential to correct operation and maintenance, for not performing these activities is one of the main factors contributing to low rates of bacterial decay.

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

A escrita do tempo e a poética do espaço:história e espaço no livro Geografia do Brasil Holandês de Luís da Câmara Cascudo

In 1956, Luís da Câmara Cascudo published his book Geografia do Brasil Holandês. In this book, he studied and described a space - the Dutch Brazil - from a geographical and historical perspective. To do this, he articulated both perspectives from the point of view of his own reading of the History of Nordeste , establishing a dialogue with the historiographical tradition of the study of the Dutch Brazil in Pernambuco. When portraying the Dutch presence in Nordeste, Cascudo articulated a drama in which the Dutch would have their history described as a typically tragic plot, portrayed as if they were already condemned to failure in advance. To this tragedy he opposed a predominantly comic Portuguese plot, as if the Portuguese victory over the Dutch was as desirable as inevitable for the space of Nordeste . When narrating the clash between the Dutch and the Portuguese for the space of Nordeste , however, Cascudo ended up delineating his own place of speech, as a spokesperson for the identity of the potiguar space in opposition to the pernabucano space described by Freyre and Gonsalves de Mello. In this way, the space of Rio Grande do Norte would have its own identity, constructed from de Dutch absence and constituted from the Portuguese legacy contrarily to the space of Pernambuco, narrated from an articulation and a conciliation of the Flemish and Lusitan legacy, even though highlighting the latter. While the Dutch would had been a constant presence in the history of Pernambuco for Freyre and Gonsalves de Mello, they wouldn t have gone beyond legend in the space of Rio Grande do Norte, removed from its geography and erased from its history. When describing de geography of the potiguar space, therefore, Cascudo articulates the inexistence of the History of a time dominated by the Fleming with the search of a Portuguese space, trough the narration of its origins and constitution, as well as the registry of the characteristics of its legacy

Ocupação de área e interações de golfinhos-rotadores (Stenella longirostris) com o turismo náutico no Arquipélago de Noronha/PE, Brasil

Several works characterize the presence of spinner dolphins at Fernando de Noronha Archipelago in the Dolphins Bay. Though, the dolphins abidance inside this cove has decreased and a new area has been occupied by the animals to achieve the same behaviors, that are resting, breeding and nursing. This area comprises the Inside Sea northeast border of Fernando s de Noronha Island, including the opposing Middle and Dog shore area, the San Antonio Bay and the Between Islands region. The aim was to characterize the dolphins occupation and describe their interactions with the tourism in this area. Data were collected in 2008 and 2009 through a fixed point observation. The study area was divided into seven sub-areas, recording: presence/absence of dolphins, days abidance endurance, abidance length in each area, estimated number of individuals, dolphins direction and speed of displacement, boats presence, interaction period, monitoring, boats attitude and velocity. The dolphins abidance time displayed the same pattern during both years of study, with the higher occupancy in the Between Islands region. Groups with farther than 200 individuals were more frequent both 2008 (46.2%) and 2009 (42.3%). Thus the displacement s slow speed as the preferred direction towards Rat Island also showed the same pattern in both years. The Between Islands region also presented the boats major abidance near the dolphins groups. Boats moved farther in slow speed (95%) than at high speed (5%). The legislation s compliance for the cetaceans protection occurred in 89.7% of 2.839 interactions between boats and spinners, in which this variable was recorded. Whenever boats moved at a slow speed during the meetings with spinner dolphins groups, animals also moved at a slow speed (n = 337), significantly more than the fast displacements (n = 128) ix or "porpoise" (n = 4) (X2 = 318.543, p = -0.001). When boats quickly passed by groups, a significant difference between the dolphins displacement speeds was observed (X2 = 18.264, p =- 0.001), however, the slow (47%) and fast (47% ) displacements frequency was equal, noted the difference with the porpoise displacements (6%), which had the lowest frequency. Data indicate the establishment of a new occupation pattern of the spinner dolphins at Fernando de Noronha, with the Between Islands area being of great importance to the dolphins habits and currently the main area of the boats meeting with the dolphins, showing the need of new conservation measures in this area

Estudo das propriedades psicométricas da escala WHOQOLold em idosos da região Nordeste

The population aging process increases the number of elderly people worldwide. In Brazil, a country of continental size, this process began in the 40s and happens with specific features in each of the different region s realities. This way, this thesis aimed to evaluate the psychometric properties of a elderly s quality of life (QOL) scale, the WHOQOL-old, in a population of the Northeast of Brazil. We sought to investigate the congruence between the content covered by the scale and the ones deemed as relevant by the participants. It aimed also study the validity evidences of the instrument s internal structure. To achieve the research objectives we adopted the design of multiple methods. The research was organized in two studies. For data collection, both studies used a sociodemographic questionnaire to obtain a profile of the participants and the Mini Mental State Exam (MMSE), used as exclusion criterion. A number of 18 elderly residents of the cities of Natal-RN and Campina Grande-PB, mean age of 73.3 years (SD = 5.9) took part od the study, They were organized into three focal groups (FG) in witch they discussed about the concept of QOL, what enhance and what hinders QOL. For Study II, a quantitative approach, 335 elderly from Campina Grande responded scale WHOQOL-old. They are between 65 and 99 years (M = 74.17, SD = 6.5). The FG data were analyzed by categorical thematic content. For the data analysis of the WHOQOL-old scale were used exploratory factor analysis and calculation of the Akaike and Bayesian information criteria. The results of both studies were triangulated. According to the discussions in the FG, health and social participation have central roles in quality of life. Social participation is related to all the other QOL s influences raised. The participants indicated the relevance of religiosity and were divided about the importance of sexual activity. Exploratory factor analysis (EFA) extracted a model of six factors. Two items (OLD_3 and OLD_9), not loaded on any factor and were excluded. The other items had factor loadings > 0.3. The response categories were reduced from five to three. After the scale changes, the empirical model showed better fit (-2loglikelihood = 8993.90, BIC and AIC = 9183.90 = 9546.24) than the theoretical model (-2loglikelihood = 18390.88, AIC = 18678.88 and BIC = 19228.11). Despite the best information criterion values, the RMESA remained above the ideal (0.06). We conclude that the WHOQOL-old presents psychometric parameters below the ideal when used with the Northeast population, but the improvements made the scale s use acceptable. The WHOQOL-old uses observable variables that matches with the participants' perceptions on quality of life. However, new strategies must be tested for a better sacale refinement

Desigualdade regional da mortalidade neonatal no Brasil

In Brazil, despite the decline in infant mortality in recent decades it still has high rates going against recommended by WHO. Being the largest percentage of infant mortality rate composed of neonatal deaths. Objective: A study was conducted to analyze the spatial distribution of neonatal mortality and its correlation with the biological, socioeconomic and maternal and child health care in the Brazilian states in the period from 2006 to 2010. Method: The study made thematic maps and correlation (LISA) for verification of spatial dependence and multiple linear regression models. Results: Was found that there is no spatial autocorrelation for neonatal mortality in the Brazilian states (R = 0.002, p = 0.48). Most of variables were correlated (r> 0.3, p <0.05) with neonatal mortality, forming clusters in the North and Northeast, with the highest rates of teenage mothers, low household income per capita, lower prenatal appointments and beds of Neonatal Intensive Care Unit. The number of Neonatal UCI beds remained independent effect after regression analysis. Conclusion: The study concludes that regional inequalities in living conditions and especially the access to maternal and child health services contribute to the unequal distribution of neonatal mortality in Brazil

Fatores socioeconômicos contextuais associados à condição bucal de adolescentes no Brasil

Many surveys are conducted comparing oral health conditions with individual variables, such as socioeconomic and demographic factors. However, in the same way that individuals differ among themselves, the groups also have their own characteristics and the effects of this differentiation must be researched. Brazil, despite being one of the major economic powers of the world and shows an improvement in the average value of its health indicators, is also one of the most unequal and remains among the countries with the greatest health inequities. The purpose of this study was to investigate the importance of social determinants on the contextual level oral health among Brazilian adolescents, population not much researched by the literature. The research was made using an ecological approach in order to identify possible inequalities between cities and capitals. Using data from SBBrasil 2010 it was evaluated less common outcomes (loss of first molar, dental care index and T-Health) which provide information on the degree of morbidity of caries and health level of dental tissues, in addition to analyze the related services. The association of these oral health indicators with socioeconomic factors such as income, employment, education and inequality, collected from Census 2010, was analyzed by simple and multiple linear regressions. The study included the 27 state capitals and four clusters representing the municipalities of the country. It was possible to see better access to services in locations with better income distribution. However, the strong association of contextual factors related to poverty, low levels of education and poor housing and jobs with poorer levels of oral health in adolescents seems to overshadow the effects of income inequalities on dental caries in the country. In some locations, particularly within the North and Northeast, whichever one keeps dentistry mutilating, whose effects are already noticeable in its adolescent population. Access to restorative services in Brazil remains limited and unequal. The results of this study highlight the inequities in oral health in the country and show the need of the inclusion of new perspectives on the traditional approach of Preventive Dentistry and education models in Dentistry. Tackling health inequalities in oral health in the country requires the cooperation of various actors involved in the process and the inclusion of oral health in the context of overall health. The social determinants approach, as well as evaluating the distribution of oral diseases in the country and its inclusion in the context of overall health, should guide the implementation of programs and oral health practices in order to contribute to the reduction of inequalities

O Gênero Cyathus haller: pers. (Agaricales, Basidiomycota) em áreas de caatinga do Nordeste brasileiro

Fungi of the family Nidulariaceae or bird s nest fungi present a vase-shaped basidiomata with the wall surface smooth or striated lengthwise and internal structures resembling small bird eggs in a nest, the peridioles. Among the five genera that comprise the group, the more representative is Cyathus Haller: Pers. The Brazilian Northeast region shows major importance for the world s diversity by containing a Brazilian unique and exclusively phytoecological domain, the Caatinga, which lacks particular attention regarding macrofungi. Although the gradual growth of knowledge in recent years, studies are still insipient in the Caatinga domain. Between their various vegetal formations are the Brejos de Altitude , described as islands with moist perennial vegetation, low soil fertility and annual precipitation of 900 1.300 mm. This study aimed to evaluate the taxonomic richness of Nidulariaceae fungi in Caatinga s areas of Northeastern Brazil, describing and identifying species, as well as expanding the collection of Herbarium UFRN Fungos. For description of Nidulariaceae fungi was followed the proposed by specialized literature in the group. We have found and described 10 species of the genus Cyathus, namely: C. earlei Lloyd, C. gayanus Tul. & C. Tul., C. gracilis H.J. Brodie, C. intermedius (Mont.) Tul. & C. Tul., C. limbatus Tul. & C. Tul., C. montagnei Tul. & C. Tul., C. pallidus Berk. & M.A. Curtis, C. poeppigii Tul. & C. Tul., C. striatus (Huds.) Willd. and C. tríplex Lloyd. Beyond these have been described four new species to science: Cyathus calvescens R. Cruz & Baseia sp. nov., C. hortum R. Cruz & Baseia sp. nov., C. magnomuralis R. Cruz & Baseia sp. nov. and C. parvocinereus R. Cruz & Baseia sp. nov. Two samples were identified only to genus level. No member of Mycocalia J.T. Palmer, Nidula V.S. White, Nidularia Fr. and Crucibulum Tul. & C. Tul. has been found, however the results were extremely valuable for being an unprecedented work in Caatinga, and importante tool for implementation of conservation projects and sustainable utilization of this domain

Diversidade de paronellidae (collembola, arthropleona, entomobryoidea) no nordeste brasileiro, com ênfase em áreas úmidas da caatinga

Paronellidae is among the most diverse and distinctive components of epiedaphic Collembola in tropical countries. However, only 15 species of the family were recorded in Brazil, and only two of them were record in northeast region of the country. This condiction is clearly related to low sampling efforts and lack of specialists working with the group. Due to this reality, this work aimed to study the Paronellidae fauna, under a taxonomic point of view, in six distinct environments in Northeastern Brazil (from Alagoas, Bahia, Ceará, Piauí and Paraíba states), five areas of Caatinga and one from Atlantic Rain Forest biome. Collections were made during the rainy season on each area. The specimens were analyzed under stereomicroscope and mounted in glass slides for microscopy. The specimens identified as Paronellidae had their occurrence recorded and five new species were described. An identification key to the brazilian genera of the family was also prepared. Twelve species of Paronellidae were recorded for the first time to Brazil: Campylothorax mitrai; Lepidonella. sp. nov. 1; Lepidonella sp. nov. 2, Lepidonella sp. nov. 3, Lepidonella sp. nov 4, Lepidonella sp. nov. 5; Dicranocentruga sp. Nov. 1; Dicranocentruga sp. Nov. 2; Dicranocentruga sp. Nov. 3; Paronella sp. nov.1; Serroderus sp. nov.1 and Trogolaphysa. sp. 1, where C. mitrai, Lepidonella. sp. nov 1, Dicranocentruga sp. nov 1, Dicranocentruga sp. nov 2 and Dicranocentruga sp. nov 3 were described. Serroderus and Dicranocentruga genera were recorded for the first time to Brazil. The description of Lepidonella sp. nov 1 also represents the first description of a species of the genus for the country. The data presented show a high potential species richness to Paronellidae, not only in the northeast region, but as in Brazil. In fact, with the records presented in this work, the number of recorded species of Paronellidae in the country increased by 80%. The study of this particular fauna may direct environmental conservation policies, especially in areas of Caatinga

Taxonomia e biogeografia da espécie politípica Herpsilochmus rufimarginatus (TEMMINCK, 1822) (Aves: THAMNOPHILIDAE)

The genus Herpsilochmus is composed mainly of cryptic species, among them is Herpsilochmus rufimarginatus, which is currently represented by four subspecies: H. r. rufimarginatus, H. r. frater, H. r. scapularis and H. r. exiguus. Differences in plumage and vocalization suggest that there are more than one species involved in this complex. Thus this and other subspecific taxa need urgent revision, the disjunct distribution of this species also allows us to infer the relationship between birds that occur in this biome and / or different centers of endemism. This study aims to make a taxonomic revision of the taxa included in the complex time Herpsilochmus rufimarginatus based on morphological, morphometric, vocals and geographical distribution of this bird. Besides creating distribution models current potential and make the reconstruction of the distribution bygone using ecological niche modeling, and testing the niche conservatism and divergence between different subspecies. Consultations for examination of the skins of specimens of the museums: Museum of Zoology, University of São Paulo (MZUSP), National Museum of Rio de Janeiro (MN) and Emilio Goeldi Museum of Pará (MPEG), and the skins deposited at the collection of Ornithological Federal University of Rio Grande do Norte (COUFRN). We studied the following measures length of specimens: exposed culmen, culmen and total culmen nostril, tarsus, wing and tail flattened. The voice analysis was performed with vocalizations banks and / or digital banks people where 17 voice parameters were measured. This information and more available in the literature were used to assemble a bunch of data under the limit distribution of taxa and generate ecological niche models. This analyzes carried out in the program Maxent, having as model selection criterion the AUC, and the models were greater than 0.80 are considered good models. Environmental data for the realization of the modeling were downloaded on the website of Worldclim. The morphometric information, vocals and geographic distribution point for the separation of these taxa to be considering various uni and multivariate analyzes. The potential distribution models performed well (AUC> 0.80), and its distribution associated with environmental characteristics of the Amazon forest and Atlantic forest (forests of south and southeast, northeast and forest). The reconstruction of the distribution indicates a possible contact between the southern part of the Atlantic forest in the northern part of the Amazon. The analysis of niche overlap showed a low overlap between taxa and comparisons between the null model and the generated overlay link probably occurring niche conservatism. The data suggest that the taxa that occur in the Amazon and Atlantic forest represent three distinct species

Fungos gasteroides (Basidiomycota, Agaricomycetes) de três áreas de semiárido no Estado do Ceará, Brasil

Gasteroid fungi include several distinct lineages of basidiomycetes that were grouped by presenting some striking features in common like angiocarpic development and passive release of basidiospores. For a long period these fungi were accomodate in Gasteromycetes class. However, biochemistry and molecular studies showed the polyphyly of this group and curriently this class lies devoid of taxonomic value. These organisms influence the ecology of the various biomes, however, are poorly studied and knowledge of their diversity in neotropical ecosystems remains insufficient, despite studies that have been developed in recent years. The Brazilian semiarid region has many areas with an unexplored mycobiota. Ceará State has many areas of extreme biological importance and for this study three protected areas were chosen: Área de Proteção Ambiental da Serra da Ibiapaba, Parque Nacional de Ubajara and Área de Proteção Ambiental de Baturité. Therefore, the aim of this study was to inventory gasteroid fungi ocorring in these three areas in the semiarid region of Ceará. The expeditions, herborization and analysis of specimes were based in traditional methodology used to identify gasteroid fungi. Were identified 16 species belong to 5 families: Agaricaceae, Clathraceae, Geastraceae, Nidulariceae and Phallaceae. Morganella nuda Alfredo & Baseia is recorded for the second time in the world, Blumenavia angolensis (Welw. & Curr) Dring and Mutinus elegans (Mont.) E. Fisch. corresponds to a first record in the Brazilian Northeastern. Except for Abrachium floriforme (Baseia & Calonge) Baseia & T.S. Cabral and Geastrum lloydianum Rick, all remaining species are new records for Ceará, increasing the list of gasteroid fungi in the region of 3 for 17 species. Identified species were deposited in the collection of the Herbarium of Universidade Federal do Rio Grande do Norte. Although these areas have proved conducive to the study of gasteroid fungi, more efforts are still needed to increase knowledge of these fungi in the region

O impacto dos custos não-gerenciáveis na determinação das tarifas de energia elétrica: um estudo nas companhias distribuidoras do nordeste que tiveram revisão tarifária nos exercícios de 2003 e 2004

This work presents results derived from a study related to impact on non-controllable costs in the determination of energy taxes. This is done analyzing tax review practiced by concessionaries responsible for the distribution of electrical energy located in the Northeastern Region of Brazil, between 2003 and 2004. This Region was chosen as a study area due to the researcher s expectation in congregating companies that deliver services to markets that have similar social-economical profiles. A brief explanation related to the restructuring of the electrical sector in Brazil is presented, pointing out that there was privatization of the great majority of these companies. The study also points out the definition of regulating rules in service delivery process. The components of taxes that are practiced by these companies aimed at final consumers, as well as the market as a whole and the revision process that is executed by Agência Nacional de Energia Elétrica ANEEL for the definition of these taxes are demonstrated in the research. A brief historical of the concessionaires that were focus of the research is presented, totaling five companies. Some data used by ANEEL in the tax review process was analyzed as well as data on components of approved taxes. It is concluded that as a media 47, 49% of the components of taxes in the researched companies correspond to the non-controllable costs. These is done considering previous classification by ANEEL in the tax review process. Although, if it is considered that these companies since 2006, by the means of participation in energy auctions are able to negotiate energy prices for their own needs, it is concluded that these concession contracts guarantee the delivery of the service to the costumer in the total tribute. The percentage of non-controllable costs is 16, 27% average of the tax. This means, amongst other information, that the government has a great deal of responsibility in the formation of price practiced by these companies and its target markets

Impacto do racionamento nos resultados das empresas concessionárias do serviço público de distribuição de energia elétrica: um estudo nas empresas privadas da Região Nordeste

This work verifies the impact caused by the Emergencial Program of Reduction of Consumption of Electric Energy (energy-rationing program) in the results of the concessionary private companies of the public service of electric energy distribution localized in the Northeast Area. As the rationing invigorated from June 2001 to February 2002, its effects are diluted in the results presented by these companies in the second semester of 2001 and first quarter of 2002, with prominence for the last quarter of 2001, when the revenue of extraordinary tariff restore was instituted by the National Agency of Electric Energy (ANEEL), consequence of the so-called General Agreement of the Electric Sector made between the federal government and the companies of the electric sector. The structure of a generic electric sector and a historical review of the Brazilian electric sector from the time it was controlled by the private enterprises, including the State control period, about 1960, and returning to the control of the private enterprises in 1990, under a new regulation structure are presented. An explanation of the models of economic regulation that Brazil used for the electric sector is made, with prominence for the price cap that is the actual effective model. The process of tariff revision foreseen in the concession contracts signed by the federal government and the concessionary companies is presented, highlighting its two stages: the tariff rebalancing that defines the new price cap and the calculation of the factor X that establishes the efficiency goals for the companies. There is made a presentation of the Emergencial Program of Reduction of Consumption of Electric Energy and of the consequent General Agreement of the Electric Sector, which created the revenue of extraordinary tariff restore. A conceptual revision on reviews is presented, regarding to concepts, accomplishment and recognition. A brief review of the six companies that made part of the worked sample is also presented. Analyzing the quarters historical review and of amount of sold energy, it was possible to conclude that the energy-rationing altered the results of the studied companies significantly and that alteration was masked by the accounting process of the revenue of extraordinary tariff restore