960 resultados para rules-in-form
Resumo:
O presente trabalho investiga os esforços orientados à geração interna de novos negócios em subsidiárias de empresas multinacionais atuantes no Brasil. Para tanto, realiza uma pesquisa exploratória, na forma de um estudo de casos múltiplos, com quatro projetos de três diferentes empresas. A pesquisa agrega evidências empíricas que poderão ser utilizadas posteriormente pela academia no desenvolvimento de teorias, ou também nas empresas, através da referência de práticas já experimentadas. Os casos são analisados com base nos conceitos da literatura produzida em torno do conceito de corporate venturing, tido como uma das manifestações do empreendedorismo corporativo. O estudo observa, entre as empresas analisadas, consideráveis diferenças em suas abordagens. Verifica, em termos de organização, desde a ausência de separação das funções de desenvolvimento de novos negócios para o negócio tradicional, até indícios de ambidestria organizacional. Constata a existência de processos estruturados, que incluem fases como a prospecção de iniciativas e a incubação, em contraste com outros mais simplificados, desenvolvidos ad-hoc para a condução de projetos específicos. Identifica manifestações de lógicas estratégicas orientadas tanto ao exploration como ao exploitation. Por fim, aponta algumas das particularidades observadas pelo fato do desenvolvimento ter sido realizado em ambiente brasileiro.
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O presente trabalho tem por objetivo analisar, pela ótica da teoria do rent seeking, a evolução da legislação e da jurisprudência administrativa e judicial acerca do regime da tributação dos lucros, ganhos de capital e rendimentos auferidos por sociedades controladas e coligadas no exterior. Observar-se-á a hipótese da legislação e das suas diversas interpretações refletirem interesses predominantemente de apropriação de renda, tanto por parte da Administração Pública quanto dos agentes privados. Nesse sentido, após uma exposição da teoria do rent seeking e da sua relação com a teoria do patrimonialismo no Brasil, ela será aplicada no tema tributário proposto. Para tanto, verificar-se-á a evolução da legislação até o último diploma normativo relevante sobre o tema: a Medida Provisória nº 2.158-35/01. Neste momento, serão identificadas as principais controvérsias e os possíveis interesses nas diversas interpretações dadas às regras em questão, associando-os com os diversos problemas de rent seeking observáveis. A seguir, verificar-se-á, nas decisões do Superior Tribunal de Justiça (STJ), do Supremo Tribunal Federal (STF), e do Conselho Administrativo de Recursos Fiscais (CARF) qual a evolução do entendimento dos tribunais a respeito das referidas interpretações, verificando se algum consenso foi atingido e quais interesses estariam atingidos pelo rumo tomado pela jurisprudência sobre o tema. Neste contexto, a análise da evolução legislativa e jurisprudencial abordará os seguintes pontos controversos: (1) caracterização das regras brasileiras como CFC rules (característica antielisiva); (2) tributação de distribuição ficta ou de lucro da própria controladora ou coligada no Brasil; (3) constitucionalidade do artigo 43, parágrafo 2º, do Código Tributário Nacional, bem como do artigo 74 da Medida Provisória nº 2.158-35/01; e (4) a compatibilização com os Tratados contra a Dupla Tributação. Por fim, far-se-á uma conclusão, a partir dos resultados verificados, a respeito de como a evolução das regras tributárias em questão pode representar uma apropriação de renda sem benefícios públicos que pode favorecer indevidamente tanto o setor público como o privado.
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A intenção deste trabalho é efetuar uma leitura do romance O Mensageiro, do autor inglês L.P. Hartley, na forma de uma jornada ao país estrangeiro do passado do protagonista-narrador. Tal leitura é uma espécie de convite aceito para a viagem, que esteticamente deixa sugestões sob a forma de truques, fragmentos de mensagens veladas, expressões ambíguas, sombras, vazios no caminho. Todavia, Mercúrio, o mensageiro dos antigos deuses, o protetor dos viajantes, o trapaceiro, é agora um ser indistinto, cuja imagem e função passou por grandes transformações ao longo da viagem até a modernidade. Guerras, restos de experiências traumáticas coletivas e pessoais são recuperadas na rota movediça do narrador melancólico, sob a forma de substância própria para a narração. Nietzsche e Walter Benjamin são companheiros na trajetória, provendo o suporte teórico básico para a viagem.
Resumo:
De todo ICMS arrecadado pelos estados brasileiros, 25% é distribuído aos municípios. Os estados são responsáveis por definir as regras de distribuição de 25% destes 25% do ICMS que é transferido aos municípios, os outros 75% seguem o critério do Valor Adicionado Fiscal. Alguns estados alteraram suas leis para que a distribuição seja realizada em função do desempenho dos municípios em algumas áreas com o intuito de incentiva-lo a melhorarem sua performance em busca de uma maior fatia do ICMS. Seguindo esta lógica está o estado do Ceará onde 100% do ICMS distribuído segundo regras estaduais é calculado a partir do desempenho dos municípios em indicadores de resultado nas áreas da educação (72%), saúde (20%) e meio ambiente (8%). Este estudo tem como objetivo estimar o efeito que a mudança da Lei de distribuição do ICMS do Ceará teve em indicadores de resultado da área da educação: IDEB e Prova Brasil. Para tanto, foi utilizado o método da Dupla Diferença por meio da construção de grupos de controle e tratamento. Assim, comparou-se a evolução do desempenho, anteriormente e posteriormente à mudança, de municípios cearenses com municípios parecidos de estados vizinhos, porém, não submetidos a mesma regra de distribuição de ICMS. De forma complementar, foram feitas outras duas analises separando os municípios do estado do Ceará entre ganhadores e perdedores de recursos de ICMS com a mudança na Lei e entre os detentores dos melhores e piores desempenhos de PIB per capita. Os resultados apontam impactos positivos no desempenho dos municípios cearenses tanto no IDEB quanto na Prova Brasil. Mesmo os municípios que perderam recursos com mudança das regras de distribuição de ICMS, melhoraram sua performance na educação. Os municípios mais pobres do estado, que apresentam desempenho pior do que os municípios mais ricos, aumentaram o desempenho reduzindo a diferença de proficiência se comparada aos municípios mais ricos. Neste sentido, há indícios de que a mudança na Lei do ICMS implementada pelo estado do Ceará gerou impactos positivos no desempenho dos municípios no IDEB e na Prova Brasil.
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Alasdair Gray is now an established figure in the Scottish literary scene and has numerous claims to be considered an important voice writing in English. First Lanark: A Life in Four Books (1981) and then 1982 Janine (1984) contributed to the recognition of Gray as one of the founding fathers of the new Scottish writing and as a figure of importance in international contemporary fiction due to his innovative, experimental and postmodernist novels. As the title of this dissertation - “Alasdair Gray’s 1982 Janine (1984): A Postmodernist Scottish Novel” - suggests, it aims at analysing the author’s second novel, 1982 Janine (1984), in a thematic and formal perspective, in order to justify the choice of the terms - Postmodernist and Scottish - to classify this novel. 1982 Janine projects a world through Jock McLeish’s mind and is a powerful stream-of-consciousness narrative. Jock is an alcoholic who lives a personal crisis and, therefore, tries to escape from his depressing reality through sexual fantasies and political diatribes. During a single night in a Scottish hotel room, he drinks and dreams, and spends the whole night alone with his fantasies and fears, his memories and hopes. In Chapter 11, the most daring experimental section of the novel, Jock attempts to commit suicide by taking an overdose of tablets with alcohol but fails. Following this, he decides to review his life and make for a new beginning; the novel thus closing with an optimistic note. Also, the narrative is based on a constant interweaving of sex fantasy with political satire, that is, it is through his protagonist that Gray manages to convey the state of Scotland as well as the concerns and aspirations of the Scottish people and then, proceed to a political and social critique. This dissertation appears structured in three chapters. In Chapter I - “Alasdair Gray: A Postmodernist Scottish Writer” - I present Gray as a powerful postmodernist writer who also sees himself as a Scottish author, and more particularly as a Glaswegian, who concentrates on Scottish subject matter in his literary work. In a first section, I offer a brief survey of the Scottish literary scene from the fourteenth to the twentieth century, in order to understand Gray’s choice of setting and themes and to check his influence or indebtedness to previous Scottish authors. As 1982 Janine is also a good example of selfconscious experimental writing, in a second section, I present various seminal fictional works that introduced and developed experimentalism in British fiction, in order to evaluate the influence of modernist developments in form and technique on recent experimental writing. The third section consists of an introduction to Gray’s work for he is not only a novelist, but also an artist, a playwright, a poet, an activist and a scholar. Chapter II - “Postmodernist Features in 1982 Janine” - aims at listing and examining the postmodernist devices that the novel includes, in what content and form are concerned. On the one hand, the use of a developed type of the modernist stream of consciousness, the presence of a protagonist who feels entrapped in a specific system, the quest for freedom, the incoherence and fragmentation of time, the nonchronological order of the narrative, the blending of fantasy and “reality”, as well as the importance of the Scottish material are definitely current aspects within postmodernist literature that can be found in Gray’s novel. On the other hand, the handling of literary self-conscious devices, such as typographical experimentation, presence of metafiction and intertextuality, and inclusion of an Epilogue, are likewise among recurrent postmodernist features. As the title - “A Narratological Analysis of 1982 Janine” - evidences, Chapter III offers a description of the mechanics of the narrative and its functioning in order to better understand the narrative technique of postmodernist fiction. This study is based primarily on Gérard Genette’s theoretical framework and terminology, presented in Narrative Discourse: An Essay in Method, an analytical tool that allows me to provide a more objective and scientific analysis. Hence, I follow the Genettian division of narrative discourse in Time, Mood and Voice while examining the novel. Finally, I proceed to a description of the intertextual relationships 1982 Janine establishes with other texts.
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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
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Food habits and morpho-histology of the digestive tract of marbled swamp eel, Synbranchus marmoratus (Block, 1917) were investigated. The fish samples were captured during August, 2007 to July, 2008 in the Marechal Dutra reservoir, Acari, Rio Grande do Norte. The rain fall data was obtained from EMPARN. The fish captured, were measured, weighed, dissected, eviscerated and individual stomach weights were registered. The stomach contents analyses were carried out based on volumetric method, points, frequency of occurrence and applying the Index of Relative Importance. The degrees of repletion of the stomachs were determined besides the Index of Repletion relating to feeding activity variations and frequency of ingestion during the rainy and dry seasons. The rainfall varied from 0 mm a 335 mm with a mean value of 71.62 mm. Highest rainfall of 335.5 mm was registered in March, 2008 and August to December was the dry period. During the dry period the study species presented high degrees of repletion of the stomachs, with a peak value in the month of September (mean = 4.54; ± SD = 0.56). The minimum mean value of = 3.99 ± SD = 0.25 was registered in the month of May during the rainy period. The stomach contents of S. marmoratus registered show that this fish prefers animals, 78.22% of crustaceans 2.85% of mollusks, 3.25% of fish, 1.4% of insects and 13.5% of semi-digested organic matter, thus characterizing the study species as a carnivore with a preference for crustaceans. The morpho-histological aspects of the digestive tract of S. marmoratus indicate that the mouth is terminal adapted to open widely, thin lips with taste buds, small villiform teeth forming a single series on maxillas, four pairs of branchial arches with short and widely spaced branchial rays. The oesophagus is short and cylindrical with a small diameter. The oesophagus wall is thick with mucas surface and internal parallel folds. The stomach is retilinical in form, presenting cardiac, caecal and pyloric portions. The caecal portion is long and is intermediary in position between the cardiac and pyloric portions. The cardiac portion of the stomach is short and cylindrical formed of simple epithelial cylindrical mucus cells. The caecal portion is long with narrow walls, a big cavity and smaller folds which give rise to gastric glands. The phyloric portion has no glands and primary or secondary mucas folds. The morphohistological aspects of the digestive tract of S. marmoratus indicate its adaptation to a carnivorous feeding habit
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This work had as objective tests therapeutic treatments seeking the monogenea eradication in fingerlings Florida Pompano (Trachinotus carolinus) servants in cage net in the area of Ubatuba, State of São Paulo. The fingerlings presented an accentuated weigh loss and strong discoloration and through observation of scraped of gills under light microscope were identified a high amount of monogenea. Three treatments were tested in form of baths: T1 (fresh water for 5 minutes); T2 (formalin: 1: 1.000 for 20 minutes) and T3: (formalin: 1:4.000 for 30 minutes). The treatments were appraised through scraped of gills, mounted among you laminate and laminulas and observed to the light microscope. It was observed that in the tested conditions all of the treatments were efficient in the elimination of the monogenea without presenting lethality to the fish. The treatment is recommended T I (take a bath in fresh water for 5 minutes) for the facility in the application and for the absence of use of chemical products.
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Evania appendigaster is a cosmopolitan wasp that deposits eggs in the oothecae of some species of cockroaches; its larvae then consume the cockroach eggs and embryos. It is a candidate for the biological control of cockroaches, but little is known about its basic biology. Here we describe the external morphology of all immature stages of E. appendigaster and compare them with the larvae of related species. The life cycle of E. appendigaster includes three larval instars, each with 13 body segments. Their mouthparts were generally reduced, except for the mandibles, which were always sclerotized and toothed, and were especially robust in second-instar larvae. Antennal and mouthpart sensilla were basiconic and difficult to observe. Larvae of E. appendigaster are similar in form to other described evaniid larvae, but quite different from the two available descriptions of larvae of gasteruptiid and aulacid wasps. Further descriptions of evaniid larvae will be useful in determining how widespread this morphology is within the family, and in understanding phylogenetic relationships within Hymenoptera.
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O presente trabalho objetivou avaliar o desenvolvimento de mudas de goiabeira em resposta a doses e modos de aplicação de fertilizante fosfatado. As mudas de goiabeira foram transplantadas em conjuntos de vasos (sacos plásticos, 18 x 28 cm) geminados, contendo em cada lado 2,8 dm³ do subsolo de um Argissolo (P resina = 1 mg dm-3), de modo que a metade do sistema radicular ficasse em cada vaso. Usou-se um fatorial 2 x 3 x 2 + 1 (testemunha, sem fósforo), em 5 blocos casualizados. As doses de 70; 140 e 280 mg de P dm-3 de solo, na forma de superfosfato triplo, foram aplicadas de dois modos diferentes com relação ao solo (distribuído em todo o volume do solo ou localizado a 1/3 de profundidade) e dois modos diferentes com relação às raízes (dividindo-se a dose igualmente entre os dois vasos do conjunto ou aplicando-se a dose total em um único vaso). Cem dias após o transplante, verificou-se maior acúmulo de P e maior produção de matéria seca nas plantas que receberam adubação fosfatada. As mudas de goiabeira responderam positivamente à adubação fosfatada, sendo a dose próxima de 100 mg de P dm-3 de solo suficiente para o bom desenvolvimento das plantas. Doses acima de 200 mg de P dm-3 promoveram redução do crescimento das mudas de goiabeira. A disponibilização de fósforo à metade ou a todo o sistema radicular da goiabeira não afetou o suprimento desse nutriente às mudas e tampouco o seu desenvolvimento. A aplicação do adubo fosfatado distribuído em todo o volume de solo no vaso proporcionou maior desenvolvimento do sistema radicular e menor desenvolvimento da parte aérea das mudas de goiabeira, comparado à aplicação localizada do adubo a 1/3 de profundidade.
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This work pursues to analyze the sanctions of restrictive nature, which are characterized by impeding the business of the contributor in debt. Such sanctions known as political sanctions, are truly understood as an indirect way of tax enforcement, liable to cause problems to the private entity in curtailing, the initiative freedom, opposing the Article 5°, item XIII and Article 170, single paragraph of CF/88. As the State gets the several means to assure the economic order effective performance, it is up to the State to restrain the economic power abuse that objects to the marketing domination, to the ending of competition, and arbitrary increasing of profits (CF Article 173, § 4ª.) Therefore, it depends on the state, besides maintaining the economic order, to ensure a fair distribution of tax burden and act under the command of the Democratic State of Law principles. In order to make the tax collection effective, specific in some cases, the administrative fiscal agent uses coercive, excessive, and institutional, in imposing sanctions which causes constraint, maculating the contributor s essential rights, that matters of the necessity to force the tax credit ending. The principle of the free initiative and free competition, which are intended to be analyzed in this study, comes from a constitutional context and it will be reviewed in its systematic relations and with another rules, in order to evidence, at the end, the occurrence of an intervention towards the economic order when the State makes do of political sanctions as a tool for the tax credit effectiveness, infringing the Tax and Constitutional principles
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As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60 s. Among its experiences, MERCOSUL is the one with the most advanced objectives. However, MERCOSUL has not managed to achieve the objectives planned nor moved forward the integration process. Differently of what happened in Europe, in MERCOSUL the common market projected is concluded. It faced many disappointments throughout its brief history. As it matters to law, those were caused by the absence of supranationality, a mechanism that would allow MERCOSUL s decisions to be directly binding in the States with no need of bureaucratic proceedings to incorporate them to national legal systems. Among Latin American States, Brazil is probably the most resistant to integration process, due to Federal Constitution 1988 rigidity and legal professionals conservadorism towards opening legal system to international law. In Brazil hermeneutical standards are always based on national sovereignty and international law is referred as less important. The problems become more visible relating to taxation, a subject that plays an enormous role in integration process for its economic impact, demanding the execution of tax harmonization policies compatible to the integration levels aspired. However, because of the large number of tax rules in the Federal Constitution, structural changes initiatives face difficulties in order to be implemented. Actually, after two Constitutional Reforms on taxation, Brazil has not yet succeeded on promoting the necessary adaptations to regional integration. The research has confirmed the hypothesis that supranationality has indispensably to be adopted if Brazil really desires to move forward the integration process. But it has also been demonstrated that there are hermeneutical paths suitable to the constitutional profile which allow the adoption of supranationality, through the revision of the sovereignty traditional concept
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The object of the present dissertation is to analyze the behavior of the public finances of the districts of the state of Rio Grande do Norte (RN), taking as reference a period fundamentally previous to the implementation of the Fiscal Responsibility Law LRF, comparatively to the first years, immediately after the advent of the mentioned institutional milestone. The central hypothesis of this study proposes that, from the institutions' viewpoint, the LRF sets securely consistent rules, in the orchestration of the behavior of the municipal revenues and expenses. These regulations, on the other hand, might be effective and reach the districts of the RN indiscriminately, apart from stabilizing tendencies and which are sustainable in the long run. In spite of this, the indicators calculated reveal that the districts researched show, during all the period under analysis, a diminished capacity of self-tax collection , and consequently, a high participation of the intergovernmental transfers in the composition of the current revenues. This behavior indicates that the goal of strengthening the municipal public finances, forecast in the LRF, tends to be only partially accomplished, due to the fiscal decentralism. The analysis and interpretation of the data are conducted from the literature of institutionalist orientation and in descriptive statistical tools applied to the municipal strata of the state of Rio Grande do Norte. Further on, it's used the econometrical method Pooled OLS, which demands the elimination of the municipal strata in order to allow the use of the model, in the attempt to strengthen and/or ratify the results of the research. Finally, the evidence reached in the dissertation show that the LRF brings better conditions to the potiguar municipal public finances, predominantly to the economically stronger districts; whereas the less dynamic municipal entities show rather divergent evidence, that is, their economies seem to be more oriented to a more pronounced state participation; therefore, it generates in the state of RN a certain antithesis in the results reached in the dissertation
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Notable mathematics teacher, Lewis Carroll, pseudonym of Charles Lutwidge Dodgson (1832-1898), made the mixture of mathematics with literature a ludic environment for learning that discipline. Author of Alice s Adventures In Wonderland and its sequel Alice Through The Looking Glass, he eventually created a real and complex universe which uses what we call the logic of the nonsense as an element to motivate the development of mathematical thinking of the reader, taking it as well, learn by establishing a link between the concrete (mathematics) and the imaginary (their universe). In order to investigate and discuss the educational potential of their works and state some elements that can contribute to a decentralized math education from the traditional method of following the models and decorate formulas, we visited his works based on the studies of archeology of knowledge (FOUCAULT, 2007), the rational thought and symbolic thinking (VERGANI, 2003) and about the importance of stories and narratives to the development of human cognition (FARIAS, 2006). Through a descriptive, analytical study, we used the literary construction and presented part of our study in form of a mathematical novel, to give the mathematical school a particular charm, without depriving it of its basics properties as discipline and content. Our study showed how the works of Carroll have a strong didactic element that can deploy in various activities of study and teaching for mathematics classes
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This study investigates the development of Learning Objects for the literacy of children. It aims to know based in the notion of literacy teachers the main factors of academic failure in literacy and researching in Brazil, as well as identify relevant activities in the literacy process of children to support the creation of a set of Learning Objects. Refers to an exploratory research, which is configured as a qualitative nature case study, inspired in part in an action-research described by Thiollent (2003), conducted with ten early grades elementary school teachers of a public municipal school in Parnamirim / RN. As methodological options for data collection uses questionnaires and focuses on the group of teachers, analyzing the data, referring back to the ideas by Szymanski (2001; 2008) and content analysis, guided by Bardin (2002). The development of Learning Objects, follows the steps of development suggested by Garrett (2000). Rules in its multidisciplinary theoretical reference and promotes a conceptual dialogue on: Literacy; Literacy School Failure; Pedagogical Practice in Literacy; Thoughts and Language; Multimedia and Hypermedia; Learning Objects. Perceives that the act of education in literacy as an act of love, courage and social interaction between individuals - educator and pupil, so there is ownership of the object of knowledge in the relations with the world and with the experience, through a pedagogical practice that assumes all different knowledges, the moral political ideal, the mindsets of the students, and can make use of teaching materials that supports the learning process and are consistent with the educational objectives (FREIRE, 1998; FREINET, 1976; VYGOTSKY, 1998; FERREIRO AND TEBEROSKY, 1985; JONASSEN, 2000; WILEY, 2001). Figures out, through the teachers' opinions, five reasons for school failure in literacy, three inside the school environment: teacher; academic assistant and principal; student, and two outside the school environment: parents/family; government and public management. Presents a set of Learning Objects, based on the constructivist thought, developed from the identification of activities considered relevant by teachers in literacy's teaching and learning process. Suggests the use of Learning Objects as pedagogical practice in literacy as a digital resource that supports learning and can trigger important cognitive processes for the acquisition of reading and writing skills in the school environment