Renúncia de receita tributária: o caso do estado do Pará

O presente trabalho tem por objetivo analisar o instituto da renúncia de receita tributária. A prática de conceder benefícios fiscais que importem em renúncia de receita é consagrada internacionalmente para auxiliar o desenvolvimento de segmentos econômicos estratégicos, regiões desfavorecidas e grupos de contribuintes, mas não deve ocorrer de forma indiscriminada, pois pode afetar o equilíbrio das contas públicas. É nesse pressuposto que se baseia a doutrina do tax expenditure ou, como chamamos no Brasil, gasto tributário, que equipara, para fins exclusivamente orçamentários, as perdas de arrecadação decorrentes de renúncias aos gastos governamentais. No âmbito nacional, a preocupação com a quantificação e controle sobre os gastos tributários encontra assento na Constituição Federal de 1988, que determina em seu art. 165, § 6º, que o projeto de lei orçamentária será acompanhado de demonstrativo regionalizado do efeito das receitas renunciadas. A temática da renúncia de receita ganhou maior notoriedade com o advento da Lei Complementar nº 101, de 04 de maio de 2000, chamada de Lei de Responsabilidade Fiscal, que estabelece normas de finanças públicas voltadas para a responsabilidade na gestão fiscal; adota o conceito internacionalmente consagrado de renúncia de receita como gasto tributário e impõe diretrizes rigorosas para a concessão de benefícios tributários que acarretem renúncia de receita; e incorpora aos instrumentos de planejamento orçamentário os efeitos financeiros das renúncias de receita. Além dos requisitos constantes na Lei de Responsabilidade Fiscal e da observância do disposto no art. 165 da Constituição Federal, a concessão de exonerações tributárias deve sempre se coadunar com a promoção do bem-estar social, ou seja, para a concessão ou ampliação de incentivos tributários que importem em renúncia de receita é necessário que haja um interesse público justificador do ato, que confira legitimidade à renúncia. Além da abordagem teórica do instituto em questão, a presente pesquisa destina-se a verificar, no caso concreto, a utilização que o Estado do Pará faz desse instituto.

Cuidado ao paciente com Doença Renal Crônica no nível primário: pensando a integralidade e o matriciamento

A Doença Renal Crônica é um problema de saúde pública crescente no mundo. A detecção e o tratamento precoces reduziriam as altas taxas de morbimortalidade e os custos associados. Este trabalho buscou identificar o panorama do acesso ao cuidado a partir da conduta dos médicos da Atenção Primária à Saúde na linha de cuidado da doença. Aplicaram-se questionários para 62 médicos de família dos Centros de Saúde da Família do município de Fortaleza. Os achados apontam que a Taxa de Filtração Glomerular foi mensurada por apenas 8.1% dos médicos para pacientes diabéticos e 4.8% para pacientes hipertensos. Mais da metade dos médicos (51.2%) referenciariam o paciente apresentando redução leve/moderada da Taxa de Filtração Glomerular ao nível secundário. Por outro lado, 25.8% dos médicos não referenciariam o paciente com Doença Renal Crônica avançada ao especialista. A lacuna entre esses dois níveis da atenção implica em barreira de acesso ao usuário, podendo comprometer avanços no plano da integralidade. A criação de novos dispositivos no processo de trabalho torna-se urgente e o apoio matricial apresenta-se como proposta viável para a articulação das ações entre os níveis da atenção no cuidado do portador da Doença Renal Crônica ou seus fatores de risco.

As medidas de confiança no Conselho de Defesa Sul-americano (CDS): análise dos gastos em Defesa (2009-2012)

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

Análise técnica e econômica das etapas de produção de mudas de eucalipto

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

Utilização da mínima quantidade de lubrificante (MQL) com água no processo de retificação cilíndrica em cerâmica avançada com rebolo de ligante resino cerâmico/metálico

Pós-graduação em Engenharia Mecânica - FEB

Evolução da dívida pública mobiliária interna e o gasto social da União nos anos de 2003 a 2010

This study presents the trajectory of domestic federal public debt from Brazil in the years 2003 to 2010. Scales the amount spent on financial burden to pay the debt in relation to what was spent on items related to social development, health, education and welfare. The study concludes that Brazil despite an increase in social spending, with effective results, expenditures for the cost of domestic federal debt were much higher than social spending. The numbers were expressive in the maintenance of debt and very tiny in relation to social spending

Recursos humanos e materiais na assistência de enfermagem a pacientes de uma unidade de tratamento de queimaduras

The burn is among the leading causes of morbidity and mortality in our society. It shows a great complexity and is hard to treat. Beyond the physical suffering, the burned patient is affected by psychological distress, requiring a high level of knowledge for assistance planning. The Professional Practice Law No. 7498 establishes the nurse as in charge of the client, as leader of the nursing team and as responsable for the management of physical and human resources. The nurse has autonomy to design the quantitative and qualitative picture of the nursing staff and should use the methodologies for their suitability to the real levels of assistance needed. Material resources represent 15 to 25% of total expenditures at health organizations. Therefore, to maintain the care level, nurses must determine the needs, considering the quantitative, qualitative and financial aspects. The study aimed the survey of the human and material resources necessary for nursing care to patients in a Burns Treatment Unit and identify its epidemiological profile and its nursing diagnoses. We collected the data from medical records of hospitalized between July and August, and the nursing diagnoses were classified through the Taxonomy II proposed by the North American Nursing Diagnosis Association (NANDA). The design of the picture of nurses followed the parameters of COFEN Resolution nº 293/2004. We apply the Fugulin's Patients Classification System to establish levels of the required care. The institution's Cost Center provided a spreadsheet with the purchased items, subsequently classified into ABC. Most hospitalized patients were men, aged between 20 and 50. There was a predominance of patiences with minor burned and the most common type of burn was due to fire. The average residence time was 28.71 days, and 88% of the patients were discharged... (Complete abstract click electronic access below)

Analise de defeitos em motores através de vibração mecânica: estudo de caso

Revolving machines are among the most used equipment in general industry and therefore expenditures on this equipment class are a significant portion of the total amount spent by the company. If there is an unscheduled stop of some of this equipment, industrial plants can lose huge amounts of money caused by interrupted production and parts delay. Others may increase significantly maintenance costs due to consequences elsewhere not affected before. Even plant and people safety can be in danger if there is an operation interruption without a backup system start. This work is focused on a rotating system case study which is monitored by vibration analysis that shows that is possible to determine when is the most appropriate time for equipment intervention without any reliability loss just by using a simple and cheap system which is not much used because professionals are not aware to its utility. Industrial facilities were evaluated by fail detection and historical analysis in some equipment in order to show feasibility of vibration analysis through a before-during-after process. The plant evaluated is part of a chemical multinational located in Guaratinguetá-SP. At this time, that plant had around 650 critical equipment monthly monitored and no unscheduled shutdown was registered in one year period due to equipment monitoring

Avaliação da viabilidade econômica da implantação de uma usina de triagem e compostagem na cidade de Rio Claro-SP

The question of the solid waste is without a doubt one of the biggest problems faced for the world-wide population in the present time, resulting in the call “collapse of the garbage”. In this direction that appears the composting, in the scope of the treatment of organic waste origin, that in Brazil, approximately correspond 50% of the generated volume. However, the rare plants of selection and composting (UTC) existing at least do not obtain auto-to support themselves, increasing to each day the number of deactivations, almost always related the financial questions. In this direction, the present research brings the analysis of the economic viability of the implantation of a UTC for the city of Rio Claro-SP, relating it with the thick organic composition sales, for the cultures of vegetables cultivated in a ray of 30 km of the study area. For in such a way, they had been carried through, calculations concerning the regional demand for organic composition, and the verification of the implantation costs and operation of the plant. The reached results had been the flow of box for the first year of functioning of the UTC, as well as the break-even point between the gotten expenditures and prescriptions. From this relation investment profitability, it was verified that the UTC is presented impracticable under the economic point of view.

Estudo do conjunto habitacional da CDHU S.J.C. e proposta de implantação de soluções economicamente viáveis

The Integrated Project developed here proposes the application of sustainable technologies to reduce costs and rational use of water and electricity in housing. The reduced consumption of resources and expenditures intended to ensure that families have financial ability to maintain their homes thus avoiding default and legal problems. The object of study that enabled the development of this work is the Housing Interlagos in São José dos Campos. Was analyzed the type of residence of the housing, the demographic characteristics of the region and the socioeconomic conditions of the borrowers, and from these data, was proposed solutions for sustainable housing

Da crise da dívida financeira à crise da dívida soberana: um debate sobre a Política Fiscal

The financial crisis of 2007 brought the discussion of fiscal policy. This was used as a way for governments to mitigate the potential social and economic impacts of the crisis, since only the monetary policy would not be effective. Historically, banking crises engender increases in public debt, not only for the relief operations, but also by the policies of government primary spending and/or, as in the recent crises, by the purchase of the “toxic” financial assets. The discretionary fiscal policy is then discussed, since it is essential, it is required well articulated and coordinated actions in order to mitigate their respective current and future crisis.

Outros benefícios do exercício físico para o hipertenso

Aerobic exercise has been suggested as a non-pharmacological treatment for hypertension, and the previous paper of this set demonstrated some of the physiological responses induced by exercise. It has been shown an increment on expenditures for appropriate hypertension management in both, public and private services, which reinforces the inclusion of preventive programs to reduce healthcare costs. However, little is known about physical exercise cost-effectiveness for hypertensive patients. There are several interventions like a simple doctor/dietitian counselling in order to change life style, wed-based nutrition program, pharmacological treatment and assisted or non-assisted physical exercise program that evaluate the costs savings. We have shown that regular exercise (combined or not with another diet counselling and antihypertensive treatment) may effectively contribute to reduce the health care costs (up to -38%). Also, we have shown that exercise improves body composition and lipid profile which are important risk factors to development of cardiovascular disease. So, exercise can lead to significant reduction in blood pressure medication use and, therefore, it causes cost savings, justifying the implementation of exercise programs in all healthcare units.

Comparação de gastos com serviços de atenção básica à saúde de homens e mulheres em Bauru, São Paulo, 2010

OBJECTIVE: to compare expenditure on primary health care services for men and women in Bauru-SP, Brazil. METHODS: cross-sectional study with a sample composed of randomly selected health service users' aged ≥50 years. Healthcare expenditure over the last 12 months was analyzed and stratified into: medical consultations, exams, medication and overall expenditure. RESULTS: 707 women and 256 men were assessed. Women had higher overall expenditures than men (median: R$128.1 versus R$108.6; p-value=0.027). Comparing females and males, being female was associated with higher medical consultation expenditure (27.6% versus 18.4%, respectively p-value=0.005) and exams (27.1% versus 19.5%, respectively p-value=0.022). After statistical adjustments (smoking, socioeconomic status, physical activity and overweight), being female was still associated with higher exam-related expenditure (Odds Ratio= 1.47; 95% confidence interval: 1.01-2.14). CONCLUSION: women have higher expenditure related to exams than men. Female obesity was associated with medical consultation higher expenditure.

Steelhead trout Oncorhynchus mykiss metabolic rate is affected by dietary Aloe vera inclusion but not by mounting an immune response against formalin-killed Aeromonas salmonicida

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Exploring the water-energy nexus in Brazil: the electricity use for water supply

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)