A constitucionalidade da norma antielisiva no direito tributário brasileiro

Estudo que objetiva demonstrar a constitucionalidade da norma geral antielisiva introduzida no Direito Brasileiro com a alteração do artigo 116, parágrafo único, do Código Tributário Nacional, levando em consideração a atualidade e a interpretação que deve ser realizada em um contexto que necessita observar a Constituição Federal de 1988, com as diversas previsões de direitos sociais. A norma traz à tona a questão do individual frente ao social, da liberdade frente à igualdade, a busca da verdade material sem violação de direitos. Faz-se abordagem do intérprete e a interpretação das normas e princípios, a necessidade da aplicação do princípio da proporcionalidade, com a busca da verdade material e da justiça fiscal sem violação de direitos e garantias fundamentais da pessoa, em especial do contribuinte. Apresentação necessária para desmistificar argumentos positivistas que propositadamente esquecem os fundamentos constitucionais previstos nos artigos 1° e 3° da Constituição Federal de 1988. Paradigmas e preconceitos foram afastados para reconhecer o sentido da norma antielisiva no direito brasileiro. A demonstração da diferença de elisão e evasão fiscal tornou-se indispensável para posteriormente afastar as pedras do caminho, que eram as alegações de inconstitucionalidade da norma antielisão no Brasil, por possível afronta à legalidade e à liberdade. Argumentos foram utilizados com base na Constituição Federal e com o auxílio nas previsões do Novo Código Civil brasileiro. Após a demonstração da constitucionalidade partiu-se para firmar, dentro do contexto, qual o conteúdo do artigo 116, parágrafo único, do CTN, apresentando, ao final, sugestão de procedimentos a serem seguidos para a aplicação da antielisão no Direito brasileiro. Foi realizada pesquisa doutrinária com incursões em leis e na jurisprudência. Propositadamente não foi realizada comparação com legislação estrangeira, fixando como âmbito de estudo, exclusivamente, a aplicação da norma no Brasil.

Estudo da correlação linear entre a dimensão da largura maxilar e as dimensões das larguras de outras grandezas, lineares, transversas da face, em portadores de fissura transforame incisivo unilateral, através da cefalometria radiográfica, em norma frontal

This research presents the results of a cephalometric radiography study, in frontal norm, that was used to measure the possible linear correlations between several linear dimensions of the face, in a sample of a 140 caucasian brazilians, with an average age of 20 years, who were distributed in 2 groups as follows: Control group - formed of 35 males and 35 females, with no apparent facial deformities and with dental oclusion, not necessarily, in Angle's Class I; Unilateral cleft lip and palate group - formed of 35 males and 35 females with surgical correction of the up in the first year and of the palate until the third year of life, without orthodontic treatment. ln each teleradiography, the following parameters were measured using a computer: - Lateral orbit width or external orbit width (LOe) - Medial orbit width or internal orbit width (LOI) - Zygomatic width or facial width (LZI) - Mastold width (LMa) - Maxilar width (LMx) - Nasal width (LNa) - Condilar width (LCo) - Antigonial width (LGa) The values obtained were treated statistically using quantitative analysis (arithmetic mean, standard deviation, standard mean error, Person's variation factor and Pearson factor linear correlation). Theirs significance was established by Student's t test. The Pearson factor linear correlations determined between transverse linear cephalometric width dimensions of face in frontal norm for individuals of both groups and sex, with an average age of 20 years, were: ...

A análise de assunto no processo de indexação: um percurso entre teoria e norma

Considered the step that constitutes the intellectual work of the indexer, the approach runs the focus of the initial phase of the indexing process - the subject analysis. Among the various denominations that can be achieved, the subject analysis reaches its dimension applied when observed the rules that underlie the indexing process. The release of the documentary information requires the development of contributions to aid in the procedures of analysis, synthesis and representation of the contents documentary, seeking contributions to both the theoretical sedimentation, and for fostering the professional practice of the librarian. Through bibliographic exploratory research, this article aims to contribute to the relevance of subject analysis, concluding that there is a gap in the use of NBR 12676/1992, as well as the need for its updating.

Proposta de implementação da ISO 14001 em uma empresa química

Due to environmental concerns and the current legal requirements, companies are looking for ways to reconcile economic growth with environmental preservation. The purpose of this project is to show the stages of implementation of ISO 14001 in a chemical company and propose changes in chemical procedures creating goals to be achieved. In this paper, the study for the implementation of ISO 14001 is in Viapol ltda., where the lack of environmental management can cause enormous impact to the environment and may generate air, soil and water pollution. The project resulted in a mapping of all the processes and a broad survey of waste and emissions, generating proposals to change some of the processes and and creating programs to achieve the goals and objectives proposed in the Environmental Policy. Adopting an environmental management system (EMS), the company will reduce costs by decreasing the amount of raw material used, shooting down on waste disposal and the amount of it, and increasing productivity. By committing to the implementation of the EMS, companies will be demonstrating a proactive approach to environmental issues and enrich its image to consumers’ point of view

Preposições em textos do gênero notícia na imprensa paulista: norma e uso no ínicio do século XX

This paper proposes a reflection on processes of variation and change that occurred with the portuguese prepositions a, ate, em and para, taken as a parameter for answers in a broader context, the confrontation between the norm and use and between standard and linguistic variation. We conducted the study based on a corpus composed of all occurrences of the prepositions in question removed news of the newspaper O Combate and O Estado de Sao Paulo. Whereas the main objective of the study is to present and describe the use of these particles in newspaper articles of the Imprensa Paulista, data were collected and quantified by using the statistical package GOLDVARB, and interpretation of results relied (i) assumptions regarding the process variation in the use of prepositions and prepositions replace weak, as the preposition to, for strong prepositions (para, em, até), (ii) in comparison with the grammatical rule in effect at the time, (iii) and in the search for the existence of some historical factor that justifies the selection of a preposition rather than another. Among the hypotheses, we investigate the relationship between these prepositions and whose kind of preachers they introduce supplements: the direction of motion (abstract or concrete) or transfer (material and verbal / perceptual). This theoretical perspective was the Labovian sociolinguistics (Labov, 1972, 1994), which defines the linguistic variable as a representation of two or more different ways to convey a certain information content, being necessary to define it the following criteria set exact number of variants to establish all the multiplicity of contexts in which it appears; develop a quantitative index for measuring the values of variables

Proposta de sistemática operacional para implantação de sistemas de gestão ambiental em empreendimentos industriais

The implantation of environmental management systens (SGA) in companies is the first step to the company conquers the environmental certification and consequently the benefits of a sustainable production of products, services and activities can bring. However, in the way as they are proposals in bibliographies the implantation of the SGAs, does not identify the definition of the operational stages of implementation of the same ones, generating doubts on the real environmental and administrative performance that they can come to generate for the organization. In this direction, the present research brings a proposal of operational systematics for implantation of SGA in companies, detailing each stage of implantation, considering its particularitities. For in such a way, a revision of norm NBR ISO 14001:2004 was made, looking for to identify to the interpretation imperfections gifts in the normative system. Moreover, other methods of SGA implantation had been searched gifts in the bibliography, searching proposals that detailed the operational aspects of the implantation of the system. In the same way, the accomplishment of a period of training supervised in the first semester of 2007 made possible the practical experience of the functioning of a system of environmental management, beyond the contact with professionals of the area and the acquisition of documents that had helped in the development of the research. The result was the attainment of a detailed procedure more, defining the operational systematic of SGA implantation, beyond the generation of a flowchart, describing as to develop each stage. This detailing certainly will facilitate the implantation of a SGA in companies interested in improving its environmental performance.

Otimização da extração alcalina com peróxido de hidrogênio em seqüência de branqueamento com aplicação de baixo fator kappa

The new market, focused on sustainability and other environmental concerns, refers to innovations that seek alternative forms of production. In pulp and paper bleaching alternative reagents are studied, for example, hydrogen peroxide, in partial substitution of chlorine dioxide in order to reduce the formation of organochlorines. In this context, this study examined the burden of hydrogen peroxide (H2O2) on alkaline extraction stage (stage Ep) required for the bleaching of pulp with eucalyptus kraft pulp, pre-oxygen delignified to obtain equivalent brightness at 90 ± 0.5% ISO, as well as its effect on quality of pulp produced. The pulp was bleached by the sequence D(Ep)DP, with the application of factor kappa of 0.14 and varying the concentration of hydrogen peroxide in Ep stage three, five, seven and nine kilograms of reagent per ton of pulp absolutely drought. The final P stage was optimized with the use of six, nine and twelve pounds of hydrogen peroxide per ton of absolutely dry pulp to achieve the required brightness. The quality of the pulp produced was analyzed based on the kappa number, the brightness and the viscosity. The methods were performed according to standards set by the standard TAPPI (Technical Association of the Pulp and Paper Industry). The best result was obtained using the following D0Ep(7)D1P(6), which showed a viscosity of 19.9 cP, 89.6% ISO brightness, consumption of 94.9 kg / t of reagents and reagent costs of US$ 28.15, because it showed better pulp quality for a lower cost compared to the others. It was found that the greater the amount of hydrogen peroxide in alkaline extraction, the lower the kappa number and increased the amount of residual hydrogen peroxide. The higher the charge of hydrogen peroxide in Ep stage, the lower the need for hydrogen peroxide in the final P stage, reducing the cost of bleaching

O Sistema de Gestão Ambiental e sua contribuição socioambiental para a biblioteca central da UNESP, Campus Rio Claro/SP

The minimization and mitigation of environmental impacts caused by the activities of organizations is increasingly becoming a key concern due to factors such as market demand, including suppliers and consumer markets, quality standards and even marketing strategies. The implementation of an EMS - Environmental Management System - allows the organization to achieve the level of environmental performance for its determined and promotes continuous improvement over time. This system consists of a schedule of activities, so as to eliminate or minimize impacts to the environment through preventive actions. It also provides a structured approach to set and achieve goals and objectives, and to establish procedures, work instructions and control, ensuring that the implementation of the policy can become reality. The objective of this work consists in planning a system using environmental management based on the ISO 14001 - standard internationally more widespread and accepted in the requirements to establish and operate an EMS - the Central Library, UNESP, Rio Claro / SP to stimulate the quest for continuous improvement and sustainability in the educational institution. For making the diagnosis of this planning was used the PDCA methodology, suggested by the standard, as well as all requirements for compliance. The results show that the benefits that the organization will receive involve reducing expenses and cost of energy and water, and improve the organization's reputation before the whole university and other educational institutions, reaching about three thousand people on university

Território da atenção básica em Presidente Prudente: do espaço da norma ao território de fato

Este trabalho tem como finalidade discutir a atenção básica no município de Presidente Prudente, entretanto esclarecendo como funciona as normatizações e ações práticas. Assim, verificamos o território da Estratégia de Saúde da Família do Parque Alvorada e se existe um vínculo entre a norma e o fato, possibilitando que a população previna ou trate doenças através da porta de entrada preferencial do SUS, além de alcançar o bem estar. Para consolidar este trabalho foi necessário uma pesquisa bibliográfica, documental e a análise empírica. A análise empírica permitiu verificar essa nuances no território e coletar dados para discussão, sendo uns dos principais fatores da pesquisa, pois mostra a realidade vivenciada pela população inserida naquela território. Diante dessas práticas, percebemos que existem alguns pontos negativos, pois muitas pessoas que estão inseridas nesse território não tem um acesso facilitado a sede da ESF do Parque Alvorada. Assim, se o território fosse delimitado de uma outra forma, porém considerando a participação social, ou seja, ouvindo as pessoas que vivem no local, qual suas dificuldades e desejos, o programa atenderia toda população que faz parte daquela área de abrangência com mais eficácia

As interações da ISO 26000 com a responsabilidade social e o Serviço Social nas organizações calçadista: estudo de caso

Pós-graduação em Serviço Social - FCHS

Atendimento à norma NBR 12.209/2011 na implantação de uma Estação de Tratamento de Esgotos no município de Guaratinguetá (SP)

The progressive growth of the population and the increase of sewage generated has demanded of society and public policies that, besides the collection network deployment is carried out the treatment and proper disposal of treated sewage in all brazilian municipalities. The aim of this study was to monitor and evaluate the work of implementation of a Sewage Treatment Plant (STP) in Guaratinguetá city of São Paulo state, to identify the compliance with legal requirements and the NBR 12,209/2011. The construction of this ETE met all the requirements of NBR 12209/2011 and benefited a large portion of population with the sewage treatment. Based on the results of this assessment it was concluded that the construction of a STP is relatively simple, differing only on the legal requirements related to the location, area for the construction and materials used in the work. The knowledge generated in this study will assist the public policies in the implementation of STPs in municipalities that do not yet have this basic sanitation

Recomendações para criação e gerenciamento de um sistema da qualidade em empresas de autopeças

This paper addresses the difficulties and best practices of a quality system of an automotive parts company. In it will be discussed the features and benefits of the proper use of a system of management and quality assurance. It emphasizes the proper use of tools and methodologies that aim improving the quality of processes and products. It also has some guidance information given by the standards of quality which helps the implementation of the quality system and the standards are important because it attests to the quality of companies. So, this work has as objective to guide the creation and management of the quality system in auto parts companies, which seek an increase in the quality of products and processes, it also helps to certify companies in the current quality standard for the sector, ISO TS 16949, and thus increases the competitiveness of companies in this market. As result, this paper resumes good practices, difficulties and key steps for creating and managing a quality system

A norma jurídica à luz da Semiótica de Peirce: um estudo de caso

Pós-graduação em Filosofia - FFC