Planejamento tributário: Critérios e limites para a desconsideração dos atos e negócios jurídicos pela administração fiscal

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

Ler televisão limites do curso tv na escola e os desafios de hoje em Sergipe

In Reading Television: Limits of the course TV in the School and the Challenges of Today in Sergipe , we had as objective to detect that type of critical reading of the cultural texts produced by the television, professionals of the education of the public net of the basic and average education of the state of Sergipe that all had concluded its 3 (three) modules carries through. We were effectively tutorial of the first edition of this course of extension in the distance and witness some inconsistencies in its application, moment where the instigated investigation appeared: ahead of the current necessity of if understanding with a critical sense, the paper that plays it measured them in orchestration of the globalizado world, that type of critical reading of the audiovisual language is capable to carry through a professional of the education that participated of a course of this nature? Beginning with documental analysys and qualitative metodology we try to analyse in four chapters, since the origins and motivations of this course, to the opinions of 10 (ten) former course students about the approaches of the same thematic subject by two different television new programs, without missing the opinions of the tutors about the conditions in which were made 4 (four) consecutive editions of the course in Sergipe nor the concrete relationships estabilished by the former course students and the audiovisual on their everyday routine both at home and at work. We conclude that the reading made by the former course students is based on common sense and then not satisfactory to the requirements of this task nowadays, and at the same time we point out that the course failed, for it presented severe issues in terms of management and operations in its practical application to distance, by priorizing quantity over quality, by linking itself to a deficient technical structure, by not beholding the diosyncrasies nor the fundamental videos the teachers have access everyday and that it all had direct relation with the attachment of this course to a verticalized policy of technologization of brazilian education.

Prática pedagógica interdisciplinar na escola fundamental: sentidos atribuídos pelas professoras

Ce travail s'inscrit dans le cadre du débat autour de l'organisation du corps enseignant dans l'Enseignement Fondamental. Son objectif est de couvrir les limites et possibilités de la mise en application de la pratique interdisciplinaire dans les cycles I et II de l'enseignement fondamental à partir des sens attribués, par les enseignantes, à la pratique interdisciplinaire développée par elles mêmes, à leur école. L'étude défend la pratique interdisciplinaire non pas comme étant descriptive mais construite dans le vrai contexte de l'école. La méthodologie utilisée est basée sur les principes théorico-méthodologique de l'entretien compréhensif et de l'analyse de contenu. Parmi les principaux résultats de l'enquête, ressortent les limites pour la pratique de l'interdisciplinarité, situées dans le champ théorique en ce qui concerne l‟incertitude théorique sur le terme et sur le non-accès à des théoriciens qui puissent discuter la question et sur le champ de l'organisation du travail pédagogique, qui ne prévoit pas d'espace de travail collectif entre professeurs des différents terrains de la connaissance. Les possibilités proportionnées par la pratique interdisciplinaire se trouvent dans sons importance pour élargir la vision de monde du professeur et de l'élève, dans son potentiel de formation continue, pour motiver la quête à des nouvelles connaissances, des nouvelles formations pour l'élève et professeurs pour qu'ils agissent auprès des difficultés de manière plus compétente et critique. Il signale la nécessité d'un besoin institutionnel en ce qui concerne la formation continue des enseignants et l'organisation de l'espace/temps de l'école de façon à motiver les professionnels à la recherche et à la consolidation de connaissances autour de l'interdisciplinarité et des multiples champs de la connaissance ainsi que le travail collectif

A política de formação continuada de professores do ensino médio no RN: limites e possibilidades

El trabajo titulado La Política de Formación Continua de Profesores de Enseñanza Media en RN: límites y posibilidades tiene como objetivo analizar la política de formación continua de profesores de Enseñanza Media implantada en Río Grande del Norte. Parte del supuesto de que las directrices de formación continuada se articulan conforme a los organismos internacionales que desde la década de 1990 extendieron por América Latina un modelo homogéneo de formación, que tiene como principales características la de constituir un servicio a través de la modalidad a distancia y teniendo a la escuela como principal locus. En Brasil, estas características se apoyan en la Ley de Directrices y Bases de Educación Nacional nº. 9.394/96. Este trabajo es parte de un estudio que se desarrolla desde 2004 por la base de investigación Políticas y Gestión de Educación llamada Factores que influyen en la productividad de la Escuela Media: un estudio en Río Grande del Norte. El estudio en cuestión se centra en la dimensión pedagógica de la referida investigación y analiza la política de formación continua del personal docente, y considera como dimensiones de análisis la formación continua promovida en el ámbito escolar, ofrecida por la SECD/RN en el marco de la autoformación. Para la realización del estudio se hizo una búsqueda bibliográfica y documental que permitió la comprensión del objeto de estudio. La investigación empírica se realizó mediante la aplicación de cuestionarios, con preguntas abiertas y cerradas, a los maestros de Enseñanza Media de RN, y a través de entrevistas, semi-estructuradas de naturaleza complementaria, a las coordinadoras estatales de programas dirigidos a la Enseñanza Media. El análisis de los datos obtenidos muestra que no hay en SECD/RN una programación específica para la formación continua de los docentes de ese nivel educativo. Los programas implantados son de carácter nacional, de índole focalizada y no prestan atención a la mayoría de los docentes. La formación continua desarrollada en el âmbito escolar es prácticamente inexistente, y se limita a reuniones y algunos seminarios, sin mucha repercusión en la práctica docente. En cuanto a la autoformación son pocos los profesores que tratan de mejorar su práctica pedagógica con cursos de capacitación. Por lo tanto, se percibe una laguna en la formación de esos profesores y la necesidad de implementar acciones generales de formación continua que favorezcan una mayor y mejor articulación entre la formación inicial y continua, entre la teoría y la práctica, desde una perspectiva transformadora, en el sentido de superar modelos tradicionales de formación que no han tenido repercusión en la práctica docente

A formação do pedagogo-professor no curso de pedagogia: limites e possibilidades na visão de professores formados no campus avançado de Patu da UERN

The inconclusive policies regarding the teaching background, specifically the Pedagogy Course, whose National Curricular Directives DCN were ratified by the Ministry of Education on April 4th 2006, have been causing protest from the various forces within the scope of the university, specifically in the Pedagogy Departments in which, through their professionals, express the several stands about the pedagogue profile, his/her professional acting field and a curriculum that meets the background needs of this professional. This paper tried to assess, from the viewpoint of the student who graduated from the Pedagogy Course and who acts in classroom in the first years of the Elementary School, to what extent this course meets the background needs of the professional who works as teacher. In specific terms it was this paper's objective to identify the most important background needs of teachers who graduated in Pedagogy, who act in the first years of the Elementary School; To list the contributions and limitations of the Pedagogy Course of CAJIM/UERN in the teachers' background, outlined by the graduates of the course; to raise suggestions for the improvement of the teachers' background in the Pedagogy Course of the CAJIM/UERN. In order to turn these objectives viable we opted for the qualitative approach in research, more precisely for the case study methodology, from which we used as instruments for the execution of the field work the observation in classrooms, semi-structured interviews which became the main instrument used for the data construction and analysis. The data analysis process took place through the content analysis technique based in Bardin (2000). The theoretical line is based on the studies from Schön (2000), Nóvoa (1997), Perrenoud (1993), Alarcão (2003), Ramalho (2003) we also used the National Curricular Directives which serve as current Parameter for the Pedagogy courses. The study indicated that the Pedagogy Course contributed for the personal and professional enrichment, however, difficulties in the theory-practice articulation are still present in the everyday life. The theoretical knowledge assimilated, though represent increments to the professional practice, are not enough to enable a pedagogical practice with excellence. There is a need to consider a curriculum in a dialectic perspective, configurator of social and cultural practices sustained by the reasoning as praxis, thus it must not be seen solely in a theoretical plan, mas as a process that builds itself between the acting and the reasoning.

O processo ensino-aprendizagem de história no ensino fundamental: seus limites, suas possibilidades

Study about the teaching-learning process in History, which intents to point limits and possibilities to this process, starting from its characterization and analysis and understanding of the concepts of history, time, society and culture, used by teachers and students. The field research was performed in the Municipal School of Basic Education Zumbi dos Palmares, located in the city of João Pessoa, Paraíba State, in the period between 1996 and 2006. To achieve the objective of the study, a number of research instruments were used, amongst which, interviews, questionnaires and exercises emphasizing conceptual learning. The theoretical-methodological premises of the qualitative research justify the use of these various instruments, and serve as base for the interpretation and analysis of the data. This study demonstrated that some limits and possibilities that are found in the teaching-learning process in History are originated in the school context of the 1st phase of basic education and remain in the 2nd phase of this education level, partly, because of the understanding that teachers and students have regarding the concepts of history, time, society and culture

Severity of banana leaf spot in an intercropping system in two cycles of banana Prata Ana

Prata Ana is the most planted banana cultivar in northern Minas Gerais, Brazil. It is however susceptible to several pathogens. This study was carried out to evaluate the disease severity of banana leaf spot in the Prata Ana cv. in the first and second cycle under six different planting systems. The randomized block experimental design was used with six treatments and four replications. lit an evaluation of the severity of banana leaf spot, no disease symptoms were found on Thap Maeo and Caipira. The evolution curve of the disease indicated seasonal effects in the first and second cycles. The severity, of banana leaf spot was highest soon after the regional rainy period from November to March. A comparison of the means of the evaluations indicated a reduction in disease severity from the first to the second cycle.

Monitoring ovarian cycles and pregnancy in brown brocket deer (Mazama gouazoubira) by measurement of fecal progesterone metabolites

In the present study, pregnancy and the estrous cycle were monitored in captive brown brocket deer (Mazama gouazoubira) by measuring fecal progestagens with a commercial enzyme immunoassay (EIA), along with behavioral data. Fecal samples were collected twice a week during pregnancy and daily during the estrous cycle and post-partum period. It was possible to distinguish between inter-luteal and luteal phases of the estrous cycle. Behavioral estrus corresponded with low concentrations of fecal progestagens. Samples from two consecutive cycles were available from five hinds, and the mean estrous cycle (n = 10) was 26.9 +/- 1.7 d (mean +/- S.E.M.). However, when two extreme cycles (34 and 37 d) were deleted, the mean estrous cycle was 24.7 +/- 1.2 d. Three animals became pregnant (gestation ranged from 208 to 215 d). After fertile breeding, progestagen concentration in these hinds remained among luteal phase concentrations throughout pregnancy, with the exception of a few peaks. Within 4 d post-partum, two hinds reached interluteal phase values, while one hind maintained luteal concentrations for at least 1 week. (C) 2005 Elsevier B.V. All rights reserved.

Dynamics at infinity and the existence of singularly degenerate heteroclinic cycles in the Lorenz system

In this paper, by using the Poincare compactification in R(3) we make a global analysis of the Lorenz system, including the complete description of its dynamic behavior on the sphere at infinity. Combining analytical and numerical techniques we show that for the parameter value b = 0 the system presents an infinite set of singularly degenerate heteroclinic cycles, which consist of invariant sets formed by a line of equilibria together with heteroclinic orbits connecting two of the equilibria. The dynamical consequences related to the existence of such cycles are discussed. In particular a possibly new mechanism behind the creation of Lorenz-like chaotic attractors, consisting of the change in the stability index of the saddle at the origin as the parameter b crosses the null value, is proposed. Based on the knowledge of this mechanism we have numerically found chaotic attractors for the Lorenz system in the case of small b > 0, so nearby the singularly degenerate heteroclinic cycles.

PERIODIC PERTURBATION of QUADRATIC SYSTEMS WITH TWO INFINITE HETEROCLINIC CYCLES

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

O Mitsein e as perspectivas decisórias da autenticidade segundo a analítica existencial: ponderações ontológicas para além dos limites éticos e políticos do ser-com

The present work focuses in the question of being-wit-others (Mitsein) on Martin Heidegger s philosophy. To do so, it takes base on his pivotal scripts, such as Being and Time and Na Introduction to Philosophy, in which this theme is scrutinized. The development line adopted in this work consists in advancing the existential connection between the being-with-others question attained to Dasein s ontological relation in its terms of authenticity and inauthenticity. So on, it is necessary to comment é others philosophical elements that surround this alterity relationship, analyzing phenomenologically how being-in-the-world inflicts the Dasein in its deepest and more important choice aspects, which can direct Dasein to its authenticity or inauthenticity. Facing this decisory context, also shall be observed the way Dasein finds to share the truth in accordance with its interaction with others, and how this mode of being summarizes all ontological structure of man s comprehension. The truth works as an integrative element from which the Dasein cannot escape, being-with-others is an existential situation that Dasein is not able to stop itself from living (its life-in-progress). This work also contemplates the apparent contradiction of Dasein s been always unfolded in The They mode of being, in its everydayness and being like that interacting with others. As along as this question is developed, the work explains how it is possible to be authentic and resolute (as much as inauthentic) as the Dasein interscts with others, even though, there is no pre-defined rule for these ways of relationship between the Dasein and the others

O corpo no pensamento de Epicuro: limites e possibilidades

The theme that fits the perspective of this thesis comes from the interest of treating, in the Epicurean corpus, about the importance of the body and its manners of realization for understanding the thought of Epicurus of Samos. Based on the inferences contained in the texts that remained from Epicurus, we did an analysis of the aspects that characterize Epicurism as a thought that makes repeated references to the body as an instance of sensitivity. It was necessary, therefore, to discuss how the body is linked to the possibility of thought, and how the latter can be admitted as a body element. It is further understood that the atomistic physics converges to the idea that asserts natural phenomena as likely to be contained and explained by the observations that come from the senses which are manifested through the body. For this reason, it was also pertinent to reflect on the admission of the body as a key element for the interpretation of Epicurean thought, even under the constitution of language. The Epicurean construction about body image was also used for the interpretation and questioning of the dynamics that define the relationships between individuals, characterizing the koinonía of the garden through the notion of corporeal unity. It was defined, therefore, that the characterization of the action field of individuals who lived in the Epicurean garden revolves around the use of logos, with the dialogues coming from the exercise of philosophy for therapeutic purposes, which were able to introduce a specific mode of political action marked by the absence of strange interests of the notion of philía

Limites do ensino de dança na formação do professor de Educação Física

The dance is one of the cultural content of body movement. But it is known, by means of literature and researches, that the training of teachers of Physical Education has submitted this content limits, damaging their future education in schools. This article discusses these limits and their possible solutions, ruled itself for both in literature and analysis on data collected in search of the Masters PEREIRA (2007). In this analysis it was felt that the dance is little in this Fitness because of graduate students have little experience inside and outside the school environment, because many parents, teachers and students have to dance with prejudice, and because do not feel prepared to deal with this content in schools. It appears that this may be due to the hegemony of sports in physical education, and some misunderstandings when you think the goals and content of dance in physical education.

O (in)imaginável elefante mal-ajambrado: a questão de limites entre o Ceará e o Rio Grande do Norte e o exame da formação espacial e identitária norte-rio-grandense na Primeira República

This study s main goal is to analyze the way the limits between Ceará and Rio Grande do Norte states, the so called Grossos matter, has been associated to the norte-rio-grandense spacial and identity formation during the first republic period. Thus, a consistet number of sources: RN and CE old newspapers, as well as a república from Natal and Fortaleza and o mossoroense ; historical drafts from the historical and geographical institute associated and historical, gographical and anthropological institute of Ceará; the Ação Cível Originária de nº 6 from the supreme federal tribunal and many other cartographies. The documents haven t been hierarchized, neither accepted as proof effects, but understood as the base matter for this text composition by the deconstruction of the analyzed discusses. In order to do that the ablação or bricolagem method, without quotations marks or long quotations themselves, has been used. Along the three analyzed charpters: the two phases the litigious was found, since its beginning yet in the XVIII century until 1888 and its return within the republic proclamation, in the 1920 resolution; the development of the documental, historical and identity dispute between IHGA-CE and IHG-RN; and, at last, the political game existing between the Albuquerque Maranhão oligarchy , Manuel Pereira Reis and Rui Barbosa, explaining the intentions, silent and miths built along the time by these intellectual participations