Tributação, finanças públicas e política fiscal: uma análise sob a óptica do direito e economia

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

Dispersão de Orthezia praelonga Douglas, 1891 (Hemiptera: Ortheziidae) causada por equipamentos de pulverização em pomar de citros

A cochonilha O. praelonga é considerada uma importante praga dos citros no Brasil, e informações sobre a sua dispersão estão baseadas apenas em observações empíricas. Objetivou-se avaliar o efeito de equipamentos de pulverização comumente utilizados pelos citricultores na dispersão da praga. Armadilhas adesivas foram instaladas no solo e em vergalhões dispostos verticalmente às plantas de três linhas adjacentes em um talhão de citros contendo plantas infestadas pela praga. Foram adotados equipamentos utilizados para controle de pragas dos citros. A avaliação da dispersão foi realizada por meio da contagem de fêmeas, ninfas ou partes dos insetos aderidas às armadilhas adesivas. Os equipamentos Martignani e Bié foram capazes de lançar a praga a até 15 m, enquanto, para o equipamento Turbo Valência, detectaram-se fragmentos cerosos a até 22 m da máquina. Os equipamentos dotados de pistola não causaram qualquer dispersão da praga. Portanto, evidenciou-se que mesmo a utilização de equipamentos para controle de outras pragas pode favorecer a dispersão da cochonilha O. praelonga em pomares de citros, e isso deve ser considerado no aprimoramento do programa de manejo integrado de pragas dos citros.

Fugindo da banalidade: o uso do orkut como extensão da sala de aula

This dissertation investigated the insert and use of the education technologies in the on-line social net Orkut, as an extension of the classroom, especially for debates. With that experience accomplished in a discipline of a Brazilian public institution of higher education, it was tried to go beyond the use of the atmosphere for entertainment and to look Orkut as a tool of assistance to the process of teaching and learning. The research was based in the Paulo Freire´s communication concept and in the Célestin Freinet´s school cooperation concept. In this dissertation, in methodological terms, was adopted the category of the qualitative research. The adopted method was a combination of case´s study with research-action. The technique was the application of questionnaires, the collect of data was personal and the types of data were primary. Finally, introduces, then, prognostics about the future of the on-line social nets and finally suggest the formation of academicals on-line social networks

O brincar e a criança com deficiência física na educação infantil : o que pensam as crianças e suas professoras

The present study had the purpose of examining the disabled children s way of playing on everyday situations in the CMEIs (acronym in Portuguese for City s Early Childhood Education Center ) of Natal/RN, by watching and listening to three children and their teachers, trying to understand how the games existent in these contexts involve the different subjects of the learning process, and which contributions emerge for a valuable pedagogic work, capable of providing the children s inclusion in the Early Childhood Education. This qualitative investigation was built as a case study, collecting data through watching and interviews. Throughout the observations, it was indispensable to look into the different contexts of the school routine, to capture and analyze events that could answer to what was being studied. The accessibility conditions of the school spaces were also observed. The interviews made possible to extract from the subjects what they think and how they perceive themselves when playing. The acquired data were analyzed having as counterparts contemporary studies and theories about playing, childhood and school inclusion, and published documents from the Education and Culture Department that treat of this theme as the guiding axis of the pedagogic proposes aimed to the Early Childhood Education. The revelations of the research show that is necessary to put effort on the disabled children s playing inside the context of the Early Childhood Education, regarding the accomplishment of accessibility laws that treat of school spaces and providing of equipment and resources that respect those children s characteristics, as well as providing opportunities for initial and continued training for the teachers, under the perspective of inclusive education and playing

Guiando almas femininas: a educação protestante da mulher em impressos confessionais no Brasil e em Portugal (1890-1930)

This paper treats confessional printings as a non formal space for the female education. It reflects on the importance of the woman s role to the diffusion of Protestantism in general, and its Presbyterian trend in particular, besides commenting on the proliferation of printings at the First Republic and its relation with education. In this study, Brazilian Northeastern is seen as a relevant space to the diffusion of Protestantism in Brazil; especially on what concerns the relations between Rio Grande do Norte and Pernambuco. Thereby some fountains were fundamental, as the confessional printings, that is, newspapers, magazines, prospects and other materials recollected in archives located in Natal/RN and Recife/PE, and São Paulo. It was also provided a brief incursion on Portuguese confessional printings kept in Oporto, PT. New Cultural History was chosen as theoretic-methodological guide, franchising ways inside the history of book and reading with the help of concepts like Interdependence, Social Configuration (ELIAS, 1993, 1994) and Representation (CHARTIER, 1990), considering that the survey worked out culture-manufactured products that is, intentional materials. It is well known that publishing, or better, the dissemination of printed material used to be associated to Protestants missionary practices since Reform began and, as what concerns the investigated period, in Portuguese and Brazilian lands indistinctly. Printing material in general books, booklets, fragments, as well as the press itself played a central role in divulging reformed ideas, their social options and the means of being and intervening in the world. In this regard, the confessional printings established themselves as an educative, although non schooled, informal space, but, all considered, relevant, seen that they dialogue with another important demand of that social group: formal, literate education. Because it dealt with the diffusion of a printed culture supported by the written word, it required of that group a different modus operandi: formal education. The first letters schools at first, then the high schools later represented spaces established for the circulation of printing material in order that they should be read, divulged and comprehended. This survey intends at last to take a look at Protestantism which, in this context of self-affirmation, reserved a specific place to woman by working out a non formal educational proposal disseminated by printing material. Three models were highlighted in the reformed proposal: Christian education in itself, household education, whose references of motherhood and care towards the neighbor were present and, at last, education to the public space, with emphasis on the practice of teaching. This study also offers a brief dialogue between Brazil and Portugal because, when some periodic printing, book or something like that got to be published in one margin of the Atlantic Ocean, the other margin surely was affected by that feat, received it, divulged it, corroborating the argument in support of the circulation of these printings. It was not only the same language that survived in both maritime coasts; some protestant specificities also crossed out along that sea

Alfabetização de crianças e jovens: superando desafios da inclusão escolar

This work has its genesis in the life of a teacher. It contemplates the report of a great story that expresses the political will of anonymous people who sought/seek to overcome challenges and prejudices, a joint effort to make real the right to literacy. The reported story was developed in the Pedagogic Clinic Teacher Heitor Carrilho, Natal-RN which, concerned about the sentence of 'unable to learn the written language' attributed to children and young public school students, decided to invest in overcoming prejudices and fight against school failure of these underprivileged. The problem that motivated the study was thus set up: What particularities characterize a pedagogical practice which aims to teach literacy to children and youth from public schools, considered not capable of learning the written language? What theoretical and methodological procedures are shown as a boost to literacy in the development of a pedagogical practice systematically targeted to reflect the perspective of educating those students in public schools? Aiming to answer these questions, we conducted a qualitative research having as methodology, Life Stories and Research/Formation. For the construction of the data, it was decided to use the participative observation, semi-structured interviews and document analysis. Guided by the principles of content analysis the data analysis was built, from which emerged two categories: theoretical and methodological procedures aligned to the major axes of literacy and Procedures of the specific theoretical and methodological fundamentals of literacy. As subsets of the transverse procedures others were seized: didactic-pedagogic procedures; social affective procedures. Regarding these ones, the research shows the importance of the teacher to build a relationship of listening to the students and their families in order to organize the pedagogical work, looking at multiple dimensions of the subject: the intellect, the creative, the affective, moral, noting that between the methodology and didactics or as part of it, the links built represent great opportunities to promote literacy. Regarding the specific procedures, others were built: procedures that emphasize oral communication, procedures that favor writing and procedures that privilege reading. Under these procedures, the results of research show that you can only promote literacy if the teacher provides the students effective conditions of understanding the principles of alphabetical notation from the use of various kinds of texts, leading them to comprehend and use them in different contexts. Therefore, instructors must meet the learners' prior knowledge, their language, and the learning real needs that will bring new challenges consistent with their possibilities. The research confirms the importance of the Educational Support extra school. However, it is essential to emphasize that it is a function of the school to promote literacy for all students in the early years of schooling. It is recorded, however, that for the implementation of this desire, we must break the school model characterized by a rigid tradition, in which there is only room for those who learn the content taught in a minimum time. Unfortunately, despite the discourse of inclusion and ensuring the right to education, the school remains exclusive and selective separating the school learning of interpersonal relations and social integration and performance. On the one hand, research showed the difficulties of conducting studies and/or strategies that address the particularities of children and young people believed not capable of learning. On the other hand, the political commitment and motivation have increased the perception that it is possible to mitigate the existing deficits in the educational context, beginning with the everyday teaching practice, in which new knowledge can be learned, methodologies can be improved and, despite everything, the educational success can be built

O percurso formativo do Programa de Pós-Graduação em Educação da UFRN: a trajetória dos egressos mestres e doutores no período 1981 a 2005

La Post-Graduación brasilera ha desarrollado, a lo largo de los años, un papel central en la formación de cuadros académicos de alto nivel, para el desarrollo nacional. En el contexto de la UFRN, el Programa de Post-Graduación en Educación, creado inicialmente en 1977 para formar maestres en Educación, implementando el doctorado en esa área, después de diez y siete años, es pionero. En esa trayectoria, avanza y se destaca en el Estado y en las regiones Norte y Nordeste, como uno de los programas con una fuerte lideranza en la formación de profesores investigadores y de otros profesionales de la educación. El presente estudio tiene como objetivo central, tornar público y revelar el alcance del PPGEd como importante centro de formación de investigadores en educación. Para esa finalidad fue definido un recorte teórico-metodológico apoyados en cuestiones posibles de se identificar, tal como: ¿Cuál es el impacto de ese proyecto de formación de maestreados y doctores en educación en el periodo de 1981 a 2005?. ¿Cuál es la trayectoria de los egresados de ese proyecto de formación?. ¿ Dónde actuaban en el momento de ingreso al programa?, y ¿a dónde pasaron a actuar profesionalmente con el título de la postgraduación?. ¿Cuál es contribución de ese proyecto de Postgraduación en la formación de cuadros para la UFRN y para las regiones del país?.La investigación y la colecta de datos fueron realizadas en el mismo Programa de Postgraduación por medio de consultas a varios documentos, como: proyecto curricular, del PPGED, resoluciones, pareceres ( del Programa, de la UFRN, de la CAPES), informes DATA CAPES, anuarios de congresos ( ANPED y ANPED Regional ), fichas individuales de los egresos, además de entrevistas con estudiantes, profesores, e ex coordinadores del PPGEd. El referencial teórico se apoyó en trabajos de autores aue han ganado una expresión en esa temática, como Gatti, Cury, Fávero, Madeira, Marcondes, Horta, sabían, entre otros. Después de trazar la trayectoria de los egresos, maestres y dotores, el estudio se propone, con sus desdoblamientos y continuidad, la elaboración de un Sistema de Control Académico de los Egresos ( SCAE ), apoyado en indicadores para dar visibilidad y relevancia social y académica a la formación de Maestres y Doctores por el PPGEd de la UFRN

A experiência educativa do Lições de Cidadania (2005-2013)

Tomamos como un fenómeno a ser estudiado en nuestra investigación las prácticas educativas del Lições de Cidadania. O Lições fue creado como un proyecto y más tarde transformado en un Programa de extensión que se centra en la Educación Popular y los Derechos Humanos, forjado en la reflexión - acción - reflexión. Contribuyó a la reorganización de la formación juridica, extensión universitaria y la situación política de la Universidad Federal de Río Grande do Norte. Circunscribiendo nuestro estudio entre los años 2005 y 2013, tuvo como objetivo identificar, analizar y sistematizar los procesos educativos del Lições que tuvieron lugar durante este período en UFRN y en las comunidades que han dialogado con los sujetos de extensión. Nos guiamos durante la investigación en dos preguntas: ¿Cuáles son las bases educativas del Lições de Cidadania? Y, como el Lições de Cidadania hay operado en el mundo? Estas cuestiones sulearam largo de nuestro estudio y nos llevaron a tomar el paradigma Indiciário señalado por Ginzburg, en su obra: Mitos, Emblemas, Signos: Morfología e Historia (1989). Como una estrategia de investigación, se utilizó la entrevista conversacional libre para el diálogo directo con los chicos y chicas que construyeron el Lições de Cidadania, además de recurrir a la extensa documentación de investigación, principalmente a través de correos electrónicos y actas de las reuniones de planificación del Lições. Llamamos a la rueda de la conversación, el concepto de tránsito en Freire, Vivência y Zona de Desarrollo Próximo de Vygotsky y Peregrinación y Itinerancia en Barbosa Jr. y Tavares. Después de la búsqueda para entender las prácticas educativas del Lições a través de la palabra auténtica de las personas y de los documentos, hemos sido capaces de comprender más profundamente la estructura y la acción del Proyecto a lo largo de su existencia, indicando, para nosotros, que, en realidad, fue un Proyecto de extensión que en la promoción de contacto directo de los estudiantes con las comunidades, también promovió cambios significativos en la manera de ser y vivir de los estudiantes

Vivências de familiares do paciente internado em unidade de terapia intensiva: estudo fenomenológico

This study originated from my concerns as critical care nurse, regarding the lived experience of the family member of the patient that is hospitalized in the intensive care unit - ICU. The purpose of the study was to comprehend the experience of the family members while having a loved one interned in an ICU, and to identify the common elements of the phenomenon, based on the descriptions of their experiences. Considering that the object of study involves subjective and social questions, the study was conducted using some fundamental ideas of descriptive phenomenology as a referential and the situated phenomenon as suggested by Martins and Bicudo (1989). Ten (10) family members of patients that were interned in the ICU of private hospital in Natal, RN were interviewed using the following leading question: What is it like to have a member of your family interned in the ICU? Five thematic structural categories emerged from the comprehensive analysis of the interviews: Fear of the family member s death; Lack of humanization; Social isolation; Confidence in the ICU; and Overload to the personal life. The description of the phenomenon enabled a new look at how the care team relates to the family members of the patients interned in the ICU, providing some guidance on how to construct a humanized care that involves the family and that is based on affective human relations. This involves a rethinking of the care provided by team to the family and stimulates the reformulation of personal and social attitudes, and of hospital organizational norms

Cattle manure and N-urea in radish crop (Raphanus sativus)

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Abordaje práctico sobre cómo mejorar el bienestar en los bovinos

Current challenges of humanity require a new paradigm for animal production, and invest time and attention to the development of new production techniques that take into account the principles of sustainability and animal welfare science. To do this, we must be committed to promoting animal welfare and health, ensure environmental sustainability, consumer satisfaction and profitability for producers. To change our relationship with animals there is no need for changes in market conditions or large investments, it is enough to know better the needs of the animals we raise, the management system adapted to its characteristics. Even in the most favorable management conditions, on farms that have technological resources and trained personnel, there is much to change, especially in the daily management of the animals. Some of the risks more evident in the traditional systems of beef production are: problems during parturition, morbidity and mortality of calves, lack of shade in the pastures, improper handling of animals, risk of injury, inadequate infrastructure, poor management practices during routine processing (marking, castration, vaccination, dehorning), poor welfare during loading, transport, unloading and slaughter. To remedy this, you can adopt good management practices, which have been shown to reduce risk and improve the welfare of cattle in different stages of the production chain. The objective of this review is to show some of the risks that reduce the welfare of cattle and examples of how the adoption of best management practices impact on improving the productivity of these production systems. Finally, some indicators for assessing welfare in production systems are shown.

Construção e avaliação térmica de um fogão solar tipo caixa

The present work presents a contribution in the study of modelings of transference of heat for foods submitted to the experimental tests in the considered solar oven, where the best modeling for the beefburger of chicken in study was evaluated, comparing the results, considering this food as a half-infinite(1er object considered model) and,after that, considered the chicken beefburger as a plain plate in transient regimen in two distinct conditions: not considering and another model considering the contribution of the generation term, through the Criterion of Pomerantsev. The Sun, beyond life source, is the origin of all the energy forms that the man comes using during its history and can be the reply for the question of the energy supplying in the future, a time that learns to use to advantage in rational way the light that this star constantly special tax on our planet. Shining more than the 5 billion years, it is calculated that the Sun still in them will privilege for others 6 billion years, or either, it is only in the half of its existence and will launch on the Earth, only in this year, 4000 times more energy that we will consume. Front to this reality, would be irrational not to search, by all means technical possible, to use to advantage this clean, ecological and gratuitous power plant. In this dissertation evaluate the performance of solar cooker of the type box. Laboratory of Solar Energy of the Federal University of the Great River of North - UFRN was constructed by the group (LES) a model of solar stove of the type box and was tested its viability technique, considering modeling foods submitted when baking in the solar oven, the cooker has main characteristic the easiness of manufacture and assembly, the low cost (was used material accessible composition to the low income communities) and simplicity in the mechanism of movement of the archetype for incidence of the direct solar light. They had been proposals modeling for calculations of food the minimum baking time, considering the following models of transference of heat in the transient state: object the halfinfinite, plain plate and the model of the sphere to study the necessary temperature for the it bakes of bread (considering spherical geometry). After evaluate the models of transmission of heat will be foods submitted you the processes of to it bakes of, the times gotten for the modeling with the experimental times of it bakes in the solar oven had been compared, demonstrating the modeling that more good that it portraies the accuracies of the results of the model

Um estudo sobre o ensino-aprendizagem das demonstrações matemáticas

Demonstrations are fundamental instruments for Mathematics and, as such, are frequently used by mathematicians, math teachers and students. In fact, demonstrations are part of every Mathematics teaching environment, because Mathematics considers something true when it can be demonstrated. This is in contrast to other fields of knowledge that employ observation and experimentation to validate truth. This dissertation presents a study of the teaching and learning of demonstrations in Mathematics, describing a Teaching Module applied in a course on the Theory of Numbers offered by the Mathematics Department of the Universidade Federal do Rio Grande do Norte for mathematics majors. The objective of the dissertation was to propose and test a Teaching Module that can serve as a model for teaching demonstrations. The Teaching Module consisted of the following five steps: the application of a survey to determine the students‟ profiles and their previous knowledge of mathematical language and techniques of demonstration; the analysis of a series of dialogues containing arguments in everyday language; the investigation and analysis of the structure of some important techniques of demonstration; a written assessment; and, finally, an interview to further verify the principal results of the Teaching Module. The analysis of the data obtained though the classroom activities, written assessments and interviews led to the conclusion that there was a significant amount of assimilation of the issue at the level of relational understanding, (SKEMP, 1980). These instruments verified that the students attained considerable improvement in their use of mathematical language and of the techniques of demonstration presented. Thus, the evidence supports the conclusion that the proposed Teaching Module is an effective means for the teaching/learning of mathematical demonstration and, as such, provides a methodological guide which may lay the foundations for a new approach to this important subject

João Cabral de Melo Neto: a estética do avesso

La pieza-poema Morte e Vida severina Auto de natal pernambucano, de João Cabral de Melo Neto, publicada en 1956, es el principal objeto de este estudio, interaccionando con las obras O Cão sem plumas y O rio por la similitud temática entre ellas: el estudio sobre esas obras busca una lectura desvinculada del posicionamiento constructivista y metalingüístico que por tradición configura la obra cabralina, no por negar a la crítica literaria que da respaldo científico, pero con la pretensión de lanzar una nueva mirada dirigida para el concepto de barroco, materia ésta que implica la creación poética a partir de la segunda mitad del siglo XX. Por lo tanto, este trabajo presenta una propuesta de análisis de la poesía de João Cabral a partir del contexto neobarroco. Considerando, sobre todo, los aspectos similares a la temática del barroco, el enfoque recae sobre la influencia de la literatura ibérica por que pasa el poeta João Cabral, así como la temática sobre el conflicto existencial explorado en el texto Morte e Vida severina, y aún, los extractos de lenguaje con significación múltiple que presentan signos metonímicos y metafóricos.

O padrão discursivo provérbio numa perspectiva cognitivo-experimental:expressões Idiomáticas em Grande Sertão: Veredas

Este estudio pretende dilucidar las motivaciones que llevan a los lectores del romance Grande Sertão: Veredas a la categorización de ciertas construcciones gramaticales que se encuentran en la obra como proverbiales. Para ello, recurren a la investigación de los procesos cognitivos implicados en la configuración del patrón discursivo proverbio, teniendo como soporte teórico a la Lingüística Cognitiva. En este empeño, nos ancoramos en las nociones de construcciones corporeizadas, simulación mental, frecuencia, patrón discursivo y en la expresión idiomática. Suponemos que los proverbios constituyen un patrón discursivo cristalizado a partir de la recurrencia de uso y, en virtud de eso, indagamos: ¿Qué mecanismos cognitivos son activados por los lectores en el proceso de categorización de las expresiones dichas proverbiales? Motivados por la situación problema presentada, formulamos algunos experimentos con la intención de aclarar las cuestiones investigadas y concluimos que los lectores recurren a constituciones construccionales subyacentes a los proverbios conocidos a través de las interacciones realizadas en su entorno sociocultural, para dar cuenta de la semántica de construcciones inéditas. En ese proceso, los esquemas y frames se activan a través de simulaciones mentales instanciadas por experiencias corporales y culturales, decisivas para la concretización de los procesos de las construcciones proverbiales