Quais as motivações da classe C brasileira no consumo de turismo? - análise de caso da agência VRM Turismo

Estudo do comportamento de compra e consumo de turismo dos moradores da Rocinha, baseado no método de entrevistas em profundidade. Arcabouço teórico: fatores "push" e "pull" (Crompton, 1979; Dann, 1981) e tipologias de Plog (1977).

Uma análise crítica do papel da jurisprudência no planejamento tributário: tensões principiológicas e desafios à uniformidade

Como em países de tradição civil law, o sistema jurídico brasileiro consagra a lei como fonte primária e garantia do Estado de Direito. A hermenêutica, como teoria científica da arte de interpretar, impõe-se em nosso sistema como canal destinado a suprir as vaguezas e imprecisões da lei e resolver-lhe os conflitos normativos, pelos métodos e critérios tradicionais. A jurisprudência, entendida como um conjunto uniforme e constante de decisões sobre assuntos similares, tem um papel secundário, e as ideias de Direito e Justiça, nesse contexto, muito se aproximam da lei. Com a promulgação da Constituição democrática de 1988, e o renascimento do direito constitucional brasileiro, cujo marco filosófico é o pós-positivismo, o constituinte atribuiu normatividade aos princípios constitucionais. Mas não sistematizou as relações dos princípios entre si, e destes com regras igualmente positivadas na Constituição, fazendo emergir certas tensões principiológicas e também entre princípios e regras constitucionais. Superado o modelo positivista, que equiparava o Direito à lei, ganharam grande importância as discussões relacionadas à neutralidade do aplicador da norma, e os voluntarismos e personalismos praticados sob ideais subjetivos de justiça. Nesse novo contexto, a jurisprudência assume papel protagonista, e aproxima o modelo brasileiro das jurisdições do common law. Entretanto, a vinculação apenas extraordinária dos julgadores aos precedentes, que deita raízes no regime de livre convencimento, induz falta de uniformidade e de coerência dos julgados, acerca de questões jurídicas similares, comprometendo a estabilidade, gerando incerteza e insegurança jurídica, e por via de consequência, relevantes empecilhos ao planejamento empresarial e aos investimentos que dele dependem, o que tende a gerar prejuízos ao ambiente de negócios do País. Essa perspectiva tem o objetivo de demonstrar que o Direito, enquanto sistema harmônico de normas, requer limites claros, e que esses limites, em nosso sistema constitucional, significam precisamente a imposição de métodos que assegurem à sociedade pronunciamentos uniformes e coerentes por parte do aplicador da norma, mediante observância de precedentes adequadamente sopesados em direção à harmonia, segurança jurídica e previsibilidade.

A (in)segurança jurídica do contencioso administrativo tributário estadual : estudo de casos sobre a aplicação da súmula nº 166 nas saídas por transferência de mercadorias

DISSERTAÇÃO DE MESTRADO - ESCOLA DE DIREITO DE SÃO PAULO DA FUNDAÇÃO GETULIO VARGAS.

Provisionamento de processos judiciais e administrativos : análise crítica e propostas de boas práticas

O presente trabalho examina as normas brasileiras relativas ao provisionamento e à divulgação de passivos contingentes com vistas especificamente à sua aplicação para processos judiciais e administrativos, que representam o tipo de passivo contingente que mais impacta o resultado da maior parte das companhias nacionais, de todos os segmentos. O texto das normas, portanto, é confrontado com a realidade prática do mercado e as especificidades inerentes aos processos judiciais e administrativos. Além de contextualizar e explicar o funcionamento das regras aplicáveis, com destaque para o Pronunciamento Técnico nº. 25, do Comitê de Pronunciamentos Contábeis, que se tornou obrigatório para as companhias abertas por meio da Deliberação CVM nº. 594, de 15 de setembro de 2009, é realizada sua análise crítica, identificando omissões que podem dificultar o desempenho das atividades de provisionamento de tais demandas pelos profissionais competentes, fomentando a falta de uniformidade desses registros entre as demonstrações financeiras das companhias, bem como possibilitando o gerenciamento de resultados. Em seguida, são avaliadas e propostas soluções para os problemas identificados, com destaque para o estabelecimento de valores percentuais aos critérios de classificação de risco e a definição de critérios para classificação de risco de perda e mensuração de valores de passivos contingentes, organizadas em forma de diretrizes de boas práticas de provisionamento e de divulgação de passivos contingentes decorrentes de processos judiciais e administrativos.

Homogeneous middles vs. heterogeneous tails, and the end of the ‘Inverted-U’: the share of the rich is what it’s all about

This paper examines the current global scene of distributional disparities within-nations. There are six main conclusions. First, about 80 per cent of the world’s population now live in regions whose median country has a Gini not far from 40. Second, as outliers are now only located among middle-income and rich countries, the ‘upwards’ side of the ‘Inverted-U’ between inequality and income per capita has evaporated (and with it the statistical support there was for the hypothesis that posits that, for whatever reason, ‘things have to get worse before they can get better’). Third, among middle-income countries Latin America and mineral-rich Southern Africa are uniquely unequal, while Eastern Europe follows a distributional path similar to the Nordic countries. Fourth, among rich countries there is a large (and growing) distributional diversity. Fifth, within a global trend of rising inequality, there are two opposite forces at work. One is ‘centrifugal’, and leads to an increased diversity in the shares appropriated by the top 10 and bottom 40 per cent. The other is ‘centripetal’, and leads to a growing uniformity in the income-share appropriated by deciles 5 to 9. Therefore, half of the world’s population (the middle and upper-middle classes) have acquired strong ‘property rights’ over half of their respective national incomes; the other half, however, is increasingly up for grabs between the very rich and the poor. And sixth, Globalisation is thus creating a distributional scenario in which what really matters is the income-share of the rich — because the rest ‘follows’ (middle classes able to defend their shares, and workers with ever more precarious jobs in ever more ‘flexible’ labour markets). Therefore, anybody attempting to understand the within-nations disparity of inequality should always be reminded of this basic distributional fact following the example of Clinton’s campaign strategist: by sticking a note on their notice-boards saying “It’s the share of the rich, stupid”.

Nitriding in cathodic cage of stainless steel AISI 316: influence of sample position

R.R.M. de Sousa et al. Nitriding in cathodic cage of stainless steel AISI 316: Influence of sample position. Vacuum, [s.l.], n.83, 2009. Disponivel em: . Acesso em: 04 out.2010.

Gestão democrática nas escolas: a atuação dos diretores escolares e os desafios para sua consolidação na rede municipal de Natal/RN

The democratic management is a challenge for education, on the one hand for its actualization needs a link between the government and the educational institution. From that, research aims to understand the main challenges faced by the school administration to consolidate the management of public schools in Natal/RN. Against this context the methodology used was multiple cases, qualitative approach in which respondent were manager (director, deputy director and coordinator) of the four municipal schools and two representatives of the Democratic Management Commission of a Government departament of Education, Natal/RN. The analysis was made by peers, between schools that had grade superior IDEB that average stipulated by the federal government and two that had grade lower and between managers and representatives of the Secretary. Were used techniques of categorization and content analysis of the speeches of respondents. Was note that managers understand the importance of the participation about whole community in the democratic management, however only one school highlighted means of attracting the parents against to the difficulty of representing these. The lack of knowledge about the democratic management is evident mainly in the pair of schools with lower IDEB. That schools with a lower IDEB adhere to this management as a way to meet rules. So unanimous, the broad role of director hampers knowledge about the legislation. About relationship of the Government department with managers, there are some contradictions between the understanding of the role of the coordinator by managers and representatives of the Government department. It was perceptible the no uniformity about a good relationship between managers and Government department. It was notable features of democratic management in all school units, well as the efforts of the Government department in this scope. However there are also undemocratic features that deserve further study

Avaliação Pós-Ocupação da iluminação natural das salas dos setores de aulas teóricas da Universidade Federal do Rio Grande do Norte

The objective of this study is to assess the natural light of the classrooms sectors, at Universidade Federal do Rio Grande do Norte. It was applied the Post-Occupation Evaluation technique, by using questionnaires and brightness levels measurements inside the classrooms. In order to check the users satisfaction degree, it was initially done a general approach on the related aspects to natural light: their characteristics, availability, sources, opening systems and evaluating tools. It was also determined the necessary brightness levels for the activities development in the classroom and the Post-Occupation Evaluation technique used in the search analyses. Then, it was made the UFRN Campus` characterization; the models` definition which formed the data collection basis; the detailing of the procedures used in the research, the processing description and the data analysis. Subsequently, the results that clarify the issues raised were shown through quantitative and / or qualitative data analyses. This research notes a high level of satisfaction by the users, despite some problems such as the reflections occurrence on the board, the lack of uniformity and, occasionally, the brightness low levels

Biodiversidade e abundância da ictiofauna associada ao cultivo orgânico de Litopenaeus vannamei (Boone, 1931)

The expansion of shrimp farming has caused a series of environmental impacts, often as a result of lack of planning and adequate management. Organic aquaculture has emerged as an alternative to conventional shrimp farming, and differently, aims at the economical, ecological and farming potential of other organisms, such as fishes, oysters and seaweeds. The present study aimed at evaluating the biological diversity and abundance of the ichthyofauna associated to Litopenaeus vannamei organic culture at PRIMAR farm (Rio Grande do Norte, Brazil). The sampling period consisted of four culture cycles (1, 2, 3, and 4) accomplished in four grow-out ponds (V1, V7, V2, and V4) in 2005. The first two culture cycles were carried out during the rainy season, and the last two cycles, during the dry season. Environmental (temperature, salinity, transparency, and rainfall), biodiversity (diversity and uniformity and abundance indexes) of the ichthyofauna, and shrimp productivity data were collected throughout these four culture cycles. The results obtained for the environmental variables showed that both salinity and transparency oscillated in a significant way (p < 0.001) between culture cycles. In relation to the abundance of the ichthyofauna, fifty four species associated to the organic culture of Litopenaeus vannamei were collected and identified at PRIMAR. For the biodiversity criterion, larger species richness (S = 46) and uniformity (E = 0.59 ± 0.16) were observed during cycles 3 and 4 than in cycles 1 and 2 (S = 41 and E = 0.15 ± 0.12). A positive and significant correlation was obtained for the transparency with diversity and uniformity of fish species between cycles 1 and 2 (wet season) and cycles 3 and 4 (dry season) (p < 0.017 - Shannon Index; p < 0.008 - Pielou Index, respectively). A correlation could not be established between shrimp productivity and fish biomass. However, fish biomass decreased from cycles 1 and 2 to cycles 3 and 4, concomitant with an increase in shrimp productivity, most probably due to a higher (from 58.0% to 71.0%) shrimp survival. Regarding the culture potential of the ichthyofauna, three species (Mugil curema, Mugil liza and Chaetodipterus faber) were identified as potential farming alternatives, either singly or in consortium with Litopenaeus vannamei. A fourth species (Centropomus undecimalis) was indicated as an alternative for single culture or in consortium with other fish species. In conclusion, the large diversity of estuarine fishes associated to Litopenaeus vannamei farming observed at PRIMAR clearly indicated the ecological feasibility for organic aquaculture in northeastern Brazil

Desenvolvimento de um sistema de nitretação por plasma em fonte pulsada e sua influencia sobre a nitretação do titânio

The pulsed plasma nitriding is a solution currently used in the metallurgical industry to resolve problems earlier in the processing of parts by using plasma DC voltage. These problems consisted mainly of edge effect and opening arches caused due to non-uniformity of electric fields on uneven surfaces. By varying the pulse width can reduce these effects. However, variations in pulse width can drastically affect the population of the plasma species and hence the final microstructure of the nitrided layer. In literature, little is known about the effect of process parameters on the properties of the plasma species and, consequently, the surface properties. We have developed a system of nitriding with pulsed source with fixed period of 800  pulse width is variable. Examined the variation of these parameters on the properties of nitrided surface when keeping constant temperature, gas composition, flow, pressure and power. It was found that the values of width and pulse repetition time of considerable influence in the intensities of the species present in plasma. Moreover, we observed the existence of the edge effect for some values of pulse widths, as well as changes in surface roughness and hardness

Construção, caracterização e aplicação de eletrodos para descarga por arco de cátodo oco

The system built to characterize electrodes and, consequently, deposited fine films are constituted by a hollow cathode that works to discharges and low pressures (approximately 10-3 to 5 mbar), a source DC (0 to 1200 V), a cylindrical camera of closed borossilicato for flanges of stainless steel with an association of vacuum bombs mechanical and spread. In the upper flange it is connected the system of hollow cathode, which possesses an entrance of gas and two entrances for its refrigeration, the same is electrically isolated of the rest of the equipment and it is polarized negatively. In front of the system of hollow cathode there is a movable sample in stainless steel with possibility of moving in the horizontal and vertical. In the vertical, the sample can vary its distance between 0 and 70 mm and, in the horizontal, can leave completely from the front of the hollow cathode. The sample and also the cathode hollow are equipped with cromel-alumel termopares with simultaneous reading of the temperatures during the time of treatment. In this work copper electrodes, bronze, titanium, iron, stainless steel, powder of titanium, powder of titanium and silício, glass and ceramic were used. The electrodes were investigated relating their geometry change and behavior of the plasma of the cavity of hollow cathode and channel of the gas. As the cavity of hollow cathode, the analyzed aspects were the diameter and depth. With the channel of the gas, we verified the diameter. In the two situations, we investigated parameters as flow of the gas, pressure, current and applied tension in the electrode, temperature, loss of mass of the electrode with relationship at the time of use. The flow of gas investigated in the electrodes it was fastened in a work strip from 15 to 6 sccm, the constant pressure of work was among 2.7 to 8 x 10-2 mbar. The applied current was among a strip of work from 0,8 to 0,4 A, and their respective tensions were in a strip from 400 to 220 V. Fixing the value of the current, it was possible to lift the curve of the behavior of the tension with the time of use. That curves esteem in that time of use of the electrode to its efficiency is maximum. The temperatures of the electrodes were in the dependence of that curves showing a maximum temperature when the tension was maximum, yet the measured temperatures in the samples showed to be sensitive the variation of the temperature in the electrodes. An accompaniment of the loss of mass of the electrode relating to its time of use showed that the electrodes that appeared the spherical cavities lost more mass in comparison with the electrodes in that didn't appear. That phenomenon is only seen for pressures of 10-2 mbar, in these conditions a plasma column is formed inside of the channel of the gas and in certain points it is concentrated in form of spheres. Those spherical cavities develop inside of the channel of the gas spreading during the whole extension of the channel of the gas. The used electrodes were cut after they could not be more used, however among those electrodes, films that were deposited in alternate times and the electrodes that were used to deposit films in same times, those films were deposited in the glass substrata, alumina, stainless steel 420, stainless steel 316, silício and steel M2. As the eletros used to deposit films in alternate time as the ones that they were used to deposit in same times, the behavior of the thickness of the film obeyed the curve of the tension with relationship the time of use of the electrode, that is, when the tension was maximum, the thickness of the film was also maximum and when the tension was minimum, the thickness was minimum and in the case where the value of the tension was constant, the thickness of the film tends to be constant. The fine films that were produced they had applications with nano stick, bio-compatibility, cellular growth, inhibition of bacterias, cut tool, metallic leagues, brasagem, pineapple fiber and ornamental. In those films it was investigated the thickness, the adherence and the uniformity characterized by sweeping electronic microscopy. Another technique developed to assist the production and characterization of the films produced in that work was the caloteste. It uses a sphere and abrasive to mark the sample with a cap impression, with that cap form it is possible to calculate the thickness of the film. Through the time of life of the cathode, it was possible to evaluate the rate of waste of its material for the different work conditions. Values of waste rate up to 3,2 x 10-6 g/s were verified. For a distance of the substratum of 11 mm, the deposited film was limited to a circular area of 22 mm diameter mm for high pressures and a circular area of 75 mm for pressure strip. The obtained films presented thickness around 2,1 µm, showing that the discharge of arch of hollow cathode in argon obeys a curve characteristic of the tension with the time of life of the eletrodo. The deposition rate obtained in this system it is of approximately 0,18 µm/min

Nitretação iônica sem efeito de borda :desenvolvimento e avaliação de uma nova técnica

The ionic nitriding process presents some limitations related with the control of the thickness of the layer and its uniformity. Those limitations that happen during the process, are produced due to edge effects, damage caused by arcing arc and hollow cathode, mainly in pieces with complex geometry and under pressures in excess of 1 mbar. A new technique, denominated ASPN (active screen shapes nitriding) it has been used as alternative, for offering many advantages with respect to dc plasma conventional. The developed system presents a configuration in that the samples treated are surrounded by a large metal screen at high voltage cathodic potencials, (varying between 0 and 1200V) and currents up to 1 A. The sample is placed in floting potential or polarized at relatively lower bias voltages by an auxiliary source. As the plasma is not formed directly in the sample surface but in the metal screen, the mentioned effects are eliminated. This mechanism allows investigate ion of the transfer of nitrogen to the substrate. Optical and electronic microscopy are used to exam morphology and structure at the layer. X-ray difration for phase identification and microhardness to evaluate the efficiency of this process with respect to dc conventional nitriding

Nitretação em plasma com gaiola catódica: caracterização e avaliação do desempenho da camada nitretada em facas de corte

Nowadays, in the plastic industry are used mills that accomplish the recycling of residues generated in the production of its components. These mills contain cut sheets that suffer accelerated wear, once they are submitted constantly to the tribologic efforts, decreasing its useful life. To reduce this problem, it s used noble steels or takes place superficial treatments. The ionic nitriding process presents some limitations related to the uniformity of the layer in pieces with complex geometry, committing its application in pieces as knives, head offices, engagements, etc. However, the new technique of nitriding in cathodic cage eliminates some problems, as the restrictions rings, inherent to the conventional ionic nitriding. In present work, was studied the use viabilization of steels less noble, as SAE 1020, SAE 4320 and SAE 4340, nitreded by two different techniques, to substitute the AISI 01 steels, usually used in the cut knifes fabrication, seeking to reduce the costs and at the sane time to increase the useful life of these knifes. The steel most viable was the SAE 4340, nitrided in cathodic cage, because it presented uniformity in thickness and in the hardness of the layer, besides of increased 58% in the average its useful life

Análise do desempenho de um queimador infravermelho funcionando com gás liquefeito de petróleo e glicerina

The use of infrared burners in industrial applications has many advantages in terms of technical-operational, for example, uniformity in the heat supply in the form of radiation and convection, with greater control of emissions due to the passage of exhaust gases through a macro-porous ceramic bed. This paper presents an infrared burner commercial, which was adapted an experimental ejector, capable of promoting a mixture of liquefied petroleum gas (LPG) and glycerin. By varying the percentage of dual-fuel, it was evaluated the performance of the infrared burner by performing an energy balance and atmospheric emissions. It was introduced a temperature controller with thermocouple modulating two-stage (low heat / high heat), using solenoid valves for each fuel. The infrared burner has been tested and tests by varying the amount of glycerin inserted by a gravity feed system. The method of thermodynamic analysis to estimate the load was used an aluminum plate located at the exit of combustion gases and the distribution of temperatures measured by a data acquisition system which recorded real-time measurements of the thermocouples attached. The burner had a stable combustion at levels of 15, 20 and 25% of adding glycerin in mass ratio of LPG gas, increasing the supply of heat to the plate. According to data obtained showed that there was an improvement in the efficiency of the 1st Law of infrared burner with increasing addition of glycerin. The emission levels of greenhouse gases produced by combustion (CO, NOx, SO2 and HC) met the environmental limits set by resolution No. 382/2006 of CONAMA

Análise de um queimador infravermelho funcionando com combustível híbrido : GLP/Bio-óleo

Biomass is considered the largest renewable energy source that can be used in an environmentally sustainable. From the pyrolysis of biomass is possible to obtain products with higher energy density and better use properties. The liquid resultant of this process is traditionally called bio-oil. The use of infrared burners in industrial applications has many advantages in terms of technical-operational, for example, uniformity in the heat supply in the form of radiation and convection, with a greater control of emissions due to the passage of exhaust gases through a macroporous ceramic bed. This paper presents a commercial infrared burner adapted with an ejector proposed able to burn a hybrid configuration of liquefied petroleum gas (LPG) and bio-oil diluted. The dilution of bio-oil with absolute ethanol aimed to decrease the viscosity of the fluid, and improving the stability and atomization. It was introduced a temperature controller with thermocouple modulating two stages (low heat / high heat), and solenoid valves for fuels supply. The infrared burner has been tested, being the diluted bio-oil atomized, and evaluated its performance by conducting energy balance. The method of thermodynamic analysis to estimate the load was used an aluminum plate located at the exit of combustion gases and the distribution of temperatures measured by thermocouples. The dilution reduced the viscosity of the bio-oil in 75.4% and increased by 11% the lower heating value (LHV) of the same, providing a stable combustion to the burner through the atomizing with compressed air and burns combined with LPG. Injecting the hybrid fuel there was increase in the heat transfer from the plate to the environment in 21.6% and gain useful benefit of 26.7%, due to the improved in the efficiency of the 1st Law of Thermodynamics of infrared burner