Cidade e cidadania: Franca (1890-1996)

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Evolução geomórfica e modelagem termocinemática 3D da região do planalto de Poços de Caldas (SP/MG)

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Avaliação do comportamento de superfícies de fratura por fractais mistos em materiais de diferentes classes

Pós-graduação em Engenharia Mecânica - FEG

Estudo comparativo entre MDF e MDP utilizados na indústria moveleira

Increasingly, the furniture market is competitive. The construction industry presents itself in growth, mainly due to the lines of existing incentives and tax credits established by the government, assisting the impulse to purchase real estate, building materials and furniture. Factors that promote and strengthen the sector's growth. With high demand from the furniture market, demand for higher quality and increasing technological advances, research is often undertaken in search of solutions for process improvement and product features, focusing on the production of materials less harmful to the environment, provision of raw press to lower cost, improve the production process and product development of cost-effective. This research focuses on the comparative study between two materials widely used in furniture manufacturing. MDF (Medium Density Fiberboard) and MDP (Medium Density Particleboard). The subject provides the focus in furniture production, presenting and comparing data collected from three companies producing panels between physical and mechanical characteristics of the materials, also presenting some of the main factors of influence on the quality of the panels, their features and applications on mobile. The study shows the high potential of using the MDP (Medium Density Particleboard) in furniture designs, as well as MDF (Medium Density Particleboard), favoring the final terms of the project , resulting in better utilization of each material , avoiding waste and increase unnecessary cost . Currently, several projects are developed in MDP and MDF furniture, where there is no relevance to their characteristics regarding their limitations. Many of these furnishings are designed without a specific study of the best use and positioning of each material, with better utilization , favoring collateral design , especially furniture designed exclusively for each environment . The lack of technical ...

Análise comparativa de concepções de cartografia geomorfológica aplicada a ambientes litorâneos

The intense urbanization in coastal environments can cause environmental changes due to the susceptibility of these areas. It is therefore of utmost importance to understand the environmental quality of coastal area and the geomorphological features are essential to make it possible, as well as the geomorphological maps that are used as an instrument to analyze the relief. However, there is no standardization among the geomorphological mapping techniques, since the proposals vary according to the taxonomy of the relief, the adopted scale and the objective of the researcher. This paper aims to carry out geomorphological mappings of sectors of the city of Mongaguá, in São Paulo state, according to the conceptions of Verstappen and Zuidam (1975) and Gustavsson, Kolstrup and Seijmonsbergen (2006), seeking to verify the possibilities and constraints that each one can provide for environmental management. Verstappen and Zuidam’s design (1975) is a classical international bibliography proposal indicating the symbols and colors that will be used to represent the relief according to the origin shape of the geomorphological features; Gustavsson, Kolstrup and Seijmonsbergen's conception (2006) is a latest international proposal which also uses symbols and colors that can be combined to represent various forms of relief, coming from different origins. The mappings in this research are although not presented as a mainstream map, but as a cartographic representation in which the symbols are superimposed on the digital ortophoto map to provide the reader an association between symbolism and the relief represented. The result is a comparative analysis among the symbols that were used in each mapping, in which is discussed what design is the most appropriate, considering the adopted scale and the geomorphological features of the mapped area

Caracterização hidráulica do aspersor Super 10 e sua influência na energia cinética e erosividade

Pós-graduação em Agronomia (Ciência do Solo) - FCAV

Zoneamento ecológico econômico do município de Altinópolis, SP

Pós-graduação em Agronomia (Ciência do Solo) - FCAV

Mapeamento geológico-geotécnico do núcleo urbano central do município de Ilhabela - SP

Pós-graduação em Geociências e Meio Ambiente - IGCE

Previsão de demanda de veículos automotores através do modelo de regressão linear múltipla

This study aimed to model a equation for the demand of automobiles and light commercial vehicles, based on the data from February 2007 to July 2014, through a multiple regression analysis. The literature review consists of an information collection of the history of automotive industry, and it has contributed to the understanding of the current crisis that affects this market, which consequence was a large reduction in sales. The model developed was evaluated by a residual analysis and also was used an adhesion test - F test - with a significance level of 5%. In addition, a coefficient of determination (R2) of 0.8159 was determined, indicating that 81.59% of the demand for automobiles and light commercial vehicles can be explained by the regression variables: interest rate, unemployment rate, broad consumer price index (CPI), gross domestic product (GDP) and tax on industrialized products (IPI). Finally, other ten samples, from August 2014 to May 2015, were tested in the model in order to validate its forecasting quality. Finally, a Monte Carlo Simulation was run in order to obtain a distribution of probabilities of future demands. It was observed that the actual demand in the period after the sample was in the range that was most likely to occur, and that the GDP and the CPI are the variable that have the greatest influence on the developed model

Previsão de demanda de veículos automotores através do modelo de regressão linear múltipla

This study aimed to model a equation for the demand of automobiles and light commercial vehicles, based on the data from February 2007 to July 2014, through a multiple regression analysis. The literature review consists of an information collection of the history of automotive industry, and it has contributed to the understanding of the current crisis that affects this market, which consequence was a large reduction in sales. The model developed was evaluated by a residual analysis and also was used an adhesion test - F test - with a significance level of 5%. In addition, a coefficient of determination (R2) of 0.8159 was determined, indicating that 81.59% of the demand for automobiles and light commercial vehicles can be explained by the regression variables: interest rate, unemployment rate, broad consumer price index (CPI), gross domestic product (GDP) and tax on industrialized products (IPI). Finally, other ten samples, from August 2014 to May 2015, were tested in the model in order to validate its forecasting quality. Finally, a Monte Carlo Simulation was run in order to obtain a distribution of probabilities of future demands. It was observed that the actual demand in the period after the sample was in the range that was most likely to occur, and that the GDP and the CPI are the variable that have the greatest influence on the developed model

Detection of human T-cell lymphotropic virus type 1 in plasma samples

Human T-cell lymphotropic virus type 1 (HTLV-1) is-an RNA virus responsible for diseases such as HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP) and adult T-cell leukemia/lymphoma (ATL). Cell-to-cell contact and Tax-induced clonal expansion of infected cells are the main modes of virus replication, making virus detection during the viremic stage difficult. Consequently, the proviral load is the current virologic marker for disease monitoring, but the mechanisms of progression have not been established yet. Thus, this study investigated the presence of virus in plasma from asymptomatic HTLV-1 carriers and from HAM/TSP patients. Real-time PCR was performed on DNA from 150 plasma samples; 12(8%) had detectable DNA amplification, including 6(4%) asymptomatic HTLV-1 carriers and 14(26%) HAM/TSP patients (p < 0.005). Of the 33 samples submitted for nested PCR, six (18%, p = 0.02) were positive for HTLV-1 RNA in the plasma. Additionally, 26 plasma samples were treated with DNAse enzyme to eliminate any DNA contamination before RNA extraction. Two of them (8%) showed amplification for HTLV-1 (p = 0.5). Therefore, this study described for the first time the detection of free HTLV-1 RNA in plasma from HTLV-1-infected subjects, regardless of their clinical status. Thus, HTLV-1 viral replication does occur in plasma, and other transmission pathways for HTLV-1 should be investigated further. (C) 2011 Elsevier B.V. All rights reserved.

WHAT THE STUDIES CONDUCTED IN BRAZIL REGARDING DIVIDEND POLICY REVEAL

This paper consists of a review of the literature about dividend policy in Brazil, focusing on the empirical studies conducted from 1990 to 2010 that were published in major Brazilian administration, accounting and finance journals and major conference proceedings on this subject. The analyzed sample comprised 39 studies using various methods and conducted in various periods. Based on the model of Harris and Raviv (1991), this paper grouped studies according to model type, and it found five main categories. We were able to find some tendencies, such as: dividend policy relevance in the Brazilian market; confirmation of existence of agency problems; conflicting findings regarding the clientele hypothesis; tax signaling in, and tax impact on, defining dividend policy; non-conflicting findings regarding key factors of dividend policy..

From cigarette smuggling to illicit tobacco trade

Background Tax policy is considered the most effective strategy to reduce tobacco consumption and prevalence. Tax avoidance and tax evasion therefore undermine the effectiveness of tax policies and result in less revenue for governments, cheaper prices for smokers and increased tobacco use. Tobacco smuggling and illicit tobacco trade have probably always existed, since tobacco's introduction as a valuable product from the New World, but the nature of the trade has changed. Methods This article clarifies definitions, reviews the key issues related to illicit trade, describes the different ways taxes are circumvented and looks at the size of the problem, its changing nature and its causes. The difficulties of data collection and research are discussed. Finally, we look at the policy options to combat illicit trade and the negotiations for a WHO Framework Convention on Tobacco Control (FCTC) protocol on illicit tobacco trade. Results Twenty years ago the main type of illicit trade was large-scale cigarette smuggling of well known cigarette brands. A change occurred as some major international tobacco companies in Europe and the Americas reviewed their export practices due to tax regulations, investigations and lawsuits by the authorities. Other types of illicit trade emerged such as illegal manufacturing, including counterfeiting and the emergence of new cigarette brands, produced in a rather open manner at well known locations, which are only or mainly intended for the illegal market of another country. Conclusions The global scope and multifaceted nature of the illicit tobacco trade requires a coordinated international response, so a strong protocol to the FCTC is essential. The illicit tobacco trade is a global problem which needs a global solution.

Räumliche Verbreitung geogener Schwermetallgehalte in Böden des Taunus: Einfluss von periglazialer Deckschichtengenese

Während der Glazialphasen kam es in den europäischen Mittelgebirgen bedingt durch extensive solifluidale Massenbewegungen zur Bildung von Deckschichten. Diese Deckschichten repräsentieren eine Mischung verschiedener Substrate, wie anstehendes Ausgangsgestein, äolische Depositionen und lokale Erzgänge. Die räumliche Ausdehnung der Metallkontaminationen verursacht durch kleinräumige Erzgänge wird durch die periglaziale Solifluktion verstärkt. Das Ziel der vorliegenden Untersuchung war a) den Zusammenhang zwischen den Reliefeigenschaften und den Ausprägungen der solifluidalen Deckschichten und Böden aufzuklären, sowie b) mittels Spurenelementgehalte und Blei-Isotopen-Verhältnisse als Eingangsdaten für Mischungsmodelle die Beitrage der einzelnen Substrate zum Ausgangsmaterial der Bodenbildung zu identifizieren und quantifizieren und c) die räumliche Verteilung von Blei (Pb) in Deckschichten, die über Bleierzgänge gewandert sind, untersucht, die Transportweite des erzbürtigen Bleis berechnet und die kontrollierenden Faktoren der Transportweite bestimmt werden. Sechs Transekte im südöstlichen Rheinischen Schiefergebirge, einschließlich der durch periglaziale Solifluktion entwickelten Böden, wurden untersucht. Die bodenkundliche Geländeaufnahme erfolgte nach AG Boden (2005). O, A, B und C-Horizontproben wurden auf ihre Spurenelementgehalte und teilweise auf ihre 206Pb/207Pb-Isotopenverhältnisse analysiert. Die steuernden Faktoren der Verteilung und Eigenschaften periglazialer Deckschichten sind neben der Petrographie, Reliefeigenschaften wie Exposition, Hangneigung, Hangposition und Krümmung. Die Reliefanalyse zeigt geringmächtige Deckschichten in divergenten, konvexen Hangbereichen bei gleichzeitig hohem Skelettgehalt. In konvergent, konkaven Hangbereichen nimmt die Deckschichtenmächtigkeit deutlich zu, bei gleichzeitig zunehmendem Lösslehm- und abnehmendem Skelettgehalt. Abhängig von den Reliefeigenschaften und -positionen reichen die ausgeprägten Bodentypen von sauren Braunerden bis hin zu Pseudogley-Parabraunerden. Des Weiteren kommen holozäne Kolluvien in eher untypischen Reliefpositionen wie langgestreckten, kaum geneigten Hangbereichen oder Mittelhangbereichen vor. Außer für Pb bewegen sich die Spurenelementgehalte im Rahmen niedriger Hintergrundgehalte. Die Pb-Gehalte liegen zwischen 20-135 mg kg-1. Abnehmende Spurenelementgehalte und Isotopensignaturen (206Pb/207Pb-Isotopenverhältnisse) von Pb zeigen, dass nahezu kein Pb aus atmosphärischen Depositionen in die B-Horizonte verlagert wurde. Eine Hauptkomponentenanalyse (PCA) der Spurenelementgehalte hat vier Hauptsubstratquellen der untersuchten B-Horizonte identifiziert (Tonschiefer, Löss, Laacher-See-Tephra [LST] und lokale Pb-Erzgänge). Mittels 3-Komponenten-Mischungsmodell, das Tonschiefer, Löss und LST einschloss, konnten, bis auf 10 Ausreißer, die Spurenelementgehalte aller 120 B-Horizontproben erklärt werden. Der Massenbeitrag des Pb-Erzes zur Substratmischung liegt bei <0,1%. Die räumliche Pb-Verteilung zeigt Bereiche lokaler Pb-Gehaltsmaxima hangaufwärtiger Pb-Erzgänge. Mittels eines 206Pb/207Pb-Isotopenverhältnis-Mischungsmodells konnten 14 Bereiche erhöhter lokaler Pb-Gehaltsmaxima ausgewiesen werden, die 76-100% erzbürtigen Bleis enthalten. Mit Hilfe eines Geographischen Informationssystems wurden die Transportweiten des erzbürtigen Bleis mit 30 bis 110 m bestimmt. Die steuerenden Faktoren der Transportweite sind dabei die Schluffkonzentration und die Vertikalkrümmung. Diese Untersuchung zeigt, dass Reliefeigenschaften und Reliefposition einen entscheidenden Einfluss auf die Ausprägung der Deckschichten und Böden im europäischen Mittelgebirgsbereich haben. Mischungsmodelle in Kombination mit Spurenelementanalysen und Isotopenverhältnissen stellen ein wichtiges Werkzeug zur Bestimmung der Beiträge der einzelnen Glieder in Bodensubstratmischungen dar. Außerdem können lokale Bleierzgänge die natürlichen Pb-Gehalte in Böden, entwickelt in periglazialen Deckschichten der letzten Vereisungsphase (Würm), bis über 100 m Entfernung erhöhen.

La debida imparcialidad de la Administración Tributaria

Este trabajo de investigación, tiene por objeto el análisis de la posición de la Administración Tributaria en el marco conceptual de la relación jurídico-tributaria, y de las implicaciones que de cara al principio de imparcialidad, pueden tener los diversos posicionamientos conceptuales que de ésta se hagan, en procura de alcanzar una sana circunscripción de la naturaleza y el enfoque que se puede esperar y exigir de una Administración Tributaria moderna. Para lograrlo, se analizan los orígenes y alcances de la relación jurídico-tributaria, así como las múltiples y hasta divergentes acepciones doctrinales acerca de los actores directamente involucrados por el ordenamiento en tal relación, con especial atención a las divergentes acepciones del concepto de sujeto activo, y de la identificación de la Administración Tributaria en ese rol. Se aborda el estudio del panorama, las condiciones, el papel y los objetivos de la Administración Tributaria en la dinámica actual de la relación obligacional tributaria, de frente a la hipótesis de una concepción alternativa y más eficiente de la Administración Tributaria, como un garante del cumplimiento del Derecho Tributario, y ya no simplemente como un garante de la recaudación tributaria, lo que lleva casualmente a una revisión del modelo de “Relación Cooperativa” entre sujetos pasivos y Administración Tributaria, como un posible nuevo enfoque del paradigma de participación de ésta última en la relación, con evidencias funcionales y ejemplificativas, de institutos jurídicos tendentes a un nuevo paradigma, actualmente vigentes en España, Italia y Holanda.