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

Historiando a política de formação de professores em serviço da UFRN

Les préoccupations gérées par les changements de l éducation nationale poussés par les réformes mises en places par le gouvernement de Fernando Henrique Cardoso, notamment la politique nationale de formation de professeurs, et le besoin de connaître comment ces réformes ont été incorporées par l Université Fédérale de Rio Grande do Norte - UFRN, constituent les questions centrales développées par cette thèse. Cette étude propose à montrer, à partir d une approche socio-historique, la façon comment la législation éducationnelle brésilienne sur la formation de professeurs pour l éducation basique expresse la politique de l État brésilien et, en même temps, comment le PROBÁSICA signifie une réponse de l UFRN à cette politique. En ce sens, cette recherche, selon sa perspective exploratoire, descriptive et analytique a privilégié plusieurs techniques et procédés de collectes des données conforme au modèle de la recherche participative, à savoir : enquête semi- structurée, observations directes, contacts formels et informels; enregistrement des opinions de professeurs, coordinateurs pédagogiques et étudiants; repérage, systématisation et analyses de plusieurs documents. L analyse des données, qui a été faite d une façon fondamentalement qualitative, a révélé que le PROBÁSICA a sa genèse à l intérieur de l UFRN et représente, en même temps, une réponse de cette université à la demande de la catégorie et la politique de formation de professeurs. Nous espérons que cette étude suscite d autres recherches qui développent des discussions sur les relations entre l État brésilien, ses politiques éducationnelles et les pratiques pédagogiques de formation de professeurs

Papéis e funções dos profissionais dos serviços e política de saúde mental em Natal (RN)

A assistência psiquiátrica e as políticas de atenção à saúde mental passaram por diversas transformações, marcadas ora por avanços, ora por retrocessos centrados no estigma, desinteresse e preconceito que ainda permeiam a sociedade e o senso comum. Este estudo objetivou analisar o processo de reforma psiquiátrica e a política de saúde mental do Município de Natal/RN a partir dos papéis e funções dos profissionais de nível superior dos serviços substitutivos em saúde mental. Trata-se de uma pesquisa analítica, transversal, com dados quantitativos e qualitativos, realizada nos sete serviços substitutivos de saúde mental de Natal, entre os meses de março a agosto de 2013, após aprovação do estudo pelo Comitê de Ética em Pesquisa da Universidade Federal do Rio Grande do Norte, Parecer nº 217.808, CAAE: 10650612.8.1001.5537, em 01 de março de 2013. A amostra por conveniência compôs-se por 65 profissionais de nível superior das equipes de saúde mental. Utilizou-se um questionário com questões fechadas e semiabertas sobre o perfil socioeconômico, as políticas, as práticas e a formação em saúde mental. Tabularam-se e submeteram-se as respostas das questões fechadas do questionário no programa estatístico SPSS versão 20.0, analisando-os por meio de estatística descritiva, com a formulação de gráficos e tabelas. Para verificar o nível de significância, adotando-se p-valor<0,05, optou-se pela aplicação dos testes qui-quadrado e exato de Fisher. Submeteram-se os dados das questões semiabertas ao software ALCESTE e à luz da análise de conteúdo de Bardin. O perfil dos participantes caracterizou-se por maioria do sexo feminino (79%), faixa etária de 36 a 55 anos (52%), média de 42 anos, carga horária de 40 horas semanais (62%), tempo de conclusão da graduação de 6 a 15 anos (57%), trabalhavam na área de saúde mental há menos de 10 anos (72%) e na instituição pesquisada há 5 anos ou menos (52%). Da amostra estudada, 86% atendiam grupos de usuários, 97% realizavam atendimento individual, 94% observavam o comportamento do paciente, 92% realizavam atendimento familiar, utilizando, principalmente, a abordagem cognitiva (28%). Os dados qualitativos originaram cinco categorias: Formação acadêmica e atuação em saúde mental; Ausência de capacitação e supervisão em saúde mental; Dificuldades da prática profissional nos serviços substitutivos de saúde mental; Trabalho em equipe: entre acertos e conflitos; Política Nacional de Saúde Mental: uma realidade ainda distante. Detectou-se adequabilidade dos papéis e funções dos profissionais quanto ao tempo de trabalho na saúde mental e na instituição pesquisada; no atendimento e atividades individuais; na promoção de ações visando à autonomia do paciente; no atendimento em grupo de pacientes; e, em parte, à família/familiar dos portadores de transtorno mental, havendo inadequação quanto ao atendimento aos grupos de familiares (52.3%), à formação especializada em saúde mental (69.2%; p=0,02) e às dificuldades de trabalho nos serviços (87.7%). Evidenciou-se adequação nos papéis e nas funções d esenvolvidas pelos profissionais nos serviços substitutivos em saúde mental de Natal, embora convivendo em seu cotidiano com inúmeras dificuldades encontradas no desenvolvimento de suas práticas profissiona is frente às condições de trabalho

A desistência de alunos na licenciatura em física no Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte (IFRN): causas e sugestões para o combate

This dissertation proposes studying the issue of withdrawal undergraduate in physics at the Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte (IFRN) and collaborate with suggestions for dealing with this problem. The first chapter begins with an overview of two significant problems in the Brazilian educational system: the high dropout rates in degrees in physics and the lack of teachers with specific training in this science. Then, we discuss the relevance of this research to the area of physics teaching, as well as justify its completion as part of a professional master's degree. After, we present a proper definition for the term withdrawal, which is based on the existing problem in the IFRN. And, in the same chapter, we explicitly the focus, the objectives and the methodological aspects of this work. The results obtained in our investigation are presented in next four chapters. In the second chapter of this dissertation, we present: a brief history of the creation of IFRN degree in physics, the functioning of this course and the foundation of classrooms 2004.2 and 2006.1. We also show a kind of map of the withdrawal of the groups investigated (the dropout rate was 84.4% in both groups) and an analysis of the relationship between the curricula of each of them and the number of dropouts. In the third chapter, we display a descriptive statistics of the students which dropout and found that the largest dropout occurred with students who are women, married, parents of one kid; workers, joined with a minimum age of 23 years and completed high school at least 6 years. Then in the fourth chapter, we reveal and discuss the students' reports on the causes of their dropout. From the data presented, we can say that the answer to the question "What was the main reason for your dropout?" Is mainly in personal injury claims: another option for upper-level course and lack of time to devote to the course. In the fifth chapter, we show the results related to teacher s opinions about the phenomenon in question. We detected three main causes for the abandonment, according to teachers: the lack of dedication, the lack of interest and lack of integration in the course. In the sixth and final chapter, we discuss the results and present our conclusion and the proposed report - the product of this dissertation, presented as Annex. This report contains mainly suggestions for curricular and institutional actions that can contribute to reducing the dropout degree in Physics in the IFRN. The main actions suggested are: implementation of the curriculum in disciplines, implementation of programs or actions to combat this poor content of basic training, implementation of specific programs or actions for the student worker, and dissemination of IFRN degree in physics in schools through seminars or workshops

ANÁLISE DESCRITIVA QUANTITATIVA da AGUARDENTE DE CANA DURANTE O ENVELHECIMENTO em TONEL DE CARVALHO (Quercus alba L.)

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Uso das tecnologias na representação descritiva: o padrão de descrição bibliográfica semântica MarcOnt Initiative nos ambientes informacionais digitais

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

O ensino de procedimentos de política de indexação na perspectiva do conhecimento organizacional: uma proposta de programa para a educação à distância do bibliotecário

A política de indexação deve ser constituída de estratégias que permitam o alcance dos objetivos de recuperação do sistema de informação. O indexador tem a função primordial de compreender o documento ao realizar uma análise conceitual que represente adequadamente seu conteúdo. Utilizando a leitura como evento social/protocolo verbal em grupo, nosso objetivo é contribuir com a literatura sobre política de indexação e apresentar propostas de ensino de política de indexação direcionadas a alunos de graduação e pós-graduação, além de uma experiência de educação à distância com vistas à formação do bibliotecário em serviço. Os resultados obtidos demonstraram que a metodologia pode ser utilizada por sistemas de informação para que se tenha acesso ao conhecimento do indexador. Conclui que o indexador deve ser o alvo de investimento dos sistemas de informação e sugere aos sistemas de informação que a experiência do indexador também seja utilizada como parâmetro para política de indexação.

Atores sociais e política ambiental urbana do Município de Mossoró/RN pelo prisma das cartografias sociais analíticas

It starts with the understanding that the relationship between society / nature is largely problematic in a context of socio-environmental crisis. In this context, we use the principle of hope to plan and work out new ways of understanding social reality, the relationship between science and alternative knowledge. The research is to investigate how the actors influence the social construction of urban environmental policy of the city of Mossoró / RN with reference to the processes of implementing the Master Plan and Agenda 21 of the municipality. The hypothesis of this research is that the Environmental Policy in Mossley has a normative character that is expressed primarily in the creation of an institutional political framework to manage environmental issues involving so incidental and or functional society participation mossoroense. Thus questioned who are the actors that build environmental policy Mossoró / RN. The specific objectives of this research are: Identify the environmental dimension of the Master Plan Agenda 21 articulated Mossoró / RN mapping information from the managers, engineers and members of the Municipal Environment and Municipal Council of Cities on the operation of urban environmental policy mossoroense and how it is performed by the Manager of Environmental Management in conjunction with the Department of Environment and Territorial Development (SEDETMA) and Executive Management of Urban Development. As a methodology, we used the method of the sociology of absences and emergencies in conjunction with the ecology of knowledge and productivity. It is a qualitative research and documentary, which was used as the Master Plan documents Mossoró / RN, minutes of meetings of boards and complementarity were carried out 12 semi-structured interviews with managers and directors of the Urban Environmental Policy of the Municipality of Mossoró / RN. They used also the social analytical or thematic maps for the translation of the dialogue among social partners, managers and directors who make the Environmental Policy Council. We conclude that these dialogues and experiences point to the construction of an environmental policy more participatory and effective, committed to individual and collective transformation of society mossoroense

Arborização urbana e percepção ambiental: uma análise descritiva em dois bairros de Natal / RN.

The current paper aims to check the environmental population perception of the two east side districts of Natal / RN (Rocas and Petrópolis) on its afforestation. The issues related to the environmental perception and afforestation of cities are gaining prominence in the many different areas of knowledge. However, the approaches and methodologies that are following an analytical perspective that by the rule aimed an policy of spatial planning not always responds to the aspirations and needs of the urban population. The research has been consisted of a preliminary survey, collecting data through the representative population of the neighborhoods in Petrópolis and Rocas, which were applied 210 forms (with the households), 130 in the neighborhood of Rocas and 80 in Petrópolis, which corresponds to 5% of the total households of the two districts, using as indicators, among many others, the income, the level of education and the environmental characteristics of the neighborhood. Through analysis sample was possible to verify that Petrópolis neighborhood that, 68% of interviewee believes their lives in the neighborhood where good and only 2% consider bad, in Rocas neighborhood, 57% considered life in his neighborhood good and only 5% consider bad. When asked about the main characteristics that remind the neighborhood Petrópolis, 90% of residents mentioned that one of its main advantages are the means of transport available, followed by 82% who quoted the ventilation as one of the main benefits of the neighborhood. In Rocas neighborhood, items mentioned by residents, were the ventilation with 47% of all interviewee and 32% said that peace is one of the most positive point of the neighborhood. From the description of some of the environmental needs of the neighborhoods Petrópolis and Rocas, it is possible to infer that environmental issues in general, and afforestation are always present in the speech of the residents, even indirect way, it shows that regardless of the education degree or the income, environmental quality is present as one of the basic needs of urban areas with implications both in the personal and social life as of its inhabitants.

As dimensões dos valores e da participação política em projetos de professoras: abordagens sobre os resíduos sólidos

Este trabalho aborda elementos relativos às dimensões dos valores e da participação política, desenvolvidos por professoras, quando da elaboração de projetos temáticos sobre resíduos sólidos. A análise representa um momento da investigação dos processos de educação continuada de professoras de séries iniciais do Ensino Fundamental, de São Carlos, SP, ao aprender e ensinar conteúdos relativos à temática ambiental, com foco nos resíduos sólidos. Apontamos na discussão dos dados que as professoras freqüentemente não reconhecem os limites da dimensão dos conhecimentos, o que provavelmente dificulta a percepção das possibilidades de desenvolvimento do trabalho com as dimensões dos valores éticos e da participação política. Analisamos, para estas dimensões, alguns aspectos que se destacaram na pesquisa realizada.

Análise bibliométrica da produção tecnológica em biodiesel: contribuições para uma política em CT&I

This paper analyzes the international technological production on biodiesel using bibliometric indicators of patents. The data were gathered from Derwent Innovations Index, from 2000 to 2007. The evolution of patent registration by organizations and individuals was analyzed as well as the classification of inventions. The results are useful to visualize the dynamics of technological production on biodiesel and lay grounds for reflections on use of bibliometric indicators and for ST&I policy in the biodiesel field.

Política industrial e desenvolvimento

Incluye Bibliografía

Multiculturalismo em ciência da informação: percepções e ações dos profissionais da informação em bibliotecas escolares

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Política fiscal e restrições tributárias: aspectos práticos dos efeitos restritivos tributários sobre a atividade econômica

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

A história da ciência nas obras de química do Programa Nacional do Livro Didático para o Ensino Médio: uma análise através do conceito de substância

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)