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.

O verde na selva de pedra: análise jurídica da proteção da vegetação na área urbana do município de Belém

O processo de urbanização com a concentração da maior parte da população mundial em cidades impõe novos desafios à organização de assentamentos humanos e à proteção ao meio ambiente, afetando adversamente a qualidade de vida das pessoas e a sustentabilidade ambiental, que inclui também o meio ambiente urbano. Dentre as muitas variáveis que interferem na sustentabilidade das cidades está a presença da vegetação urbana, mas que não possui tutela específica no ordenamento jurídico brasileiro. Nesse contexto, este trabalho objetiva definir o conteúdo jurídico da expressão “vegetação urbana” a partir da identificação e sistematização dos dispositivos legais existentes no ordenamento jurídico brasileiro que tutelem a flora no meio urbano no Município de Belém (PA). Utiliza o método dedutivo e a pesquisa documental. Problematiza os conceitos de cidade, urbano, sustentabilidade e qualidade de vida. Discorre sobre as competências constitucionais sobre direito ambiental e urbanístico a partir de 1988. Sistematiza as principais categorias jurídicas e não jurídicas utilizadas para definir e estudar a vegetação urbana, bem como apresenta um resumo de suas principais funções, evidenciando suas diferenças com o meio não-urbano e seu dinamismo, devendo a proteção da vegetação urbana ser entendida como um processo. Conclui que não há no ordenamento jurídico brasileiro definição que abarque todas as particularidades da vegetação urbana, mas há disposições em nível federal, estadual e municipal que a disciplina, mas estes dispositivos devem ser interpretados de acordo com particularidades e princípios que regem o espaço urbano, e à luz do federalismo cooperativo.

Percalços imagéticos às avessas do alfabetismo: a percepção da paisagem do centro de São Paulo

Pós-graduação em Geografia - IGCE

First-Principles Study of Pressure-Induced Phase Transitions and Electronic Properties of Ag2MoO4

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

First principles investigations on the electronic structure of anchor groups on ZnO nanowires and surfaces

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Allometry for Sexual Size Dimorphism in Stoneflies Defies the Rensch's Rule

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

A magia em um texto técnico agronômico da antiguidade romana: o 'Opus agriculturae', de Paládio

This work analyses the chapter 35, book I, of the agricultural treatise Opus agriculturæ, written by Rutilius Taurus Aemilianus Palladius (V C.E.). In that chapter the author presents some recipes, called remedia, to protect the farm and the garden against weeds and weather phenomena, as blight and fogs. The magical practices are identified according to both the fundamental principles of magic (similarity, contiguity, contrariety), which rule magical thought, and some elements of magical symbology. As the author seems not to distinguish magic and science, for he brings together both kinds of recipes, the analysis of some remedia emphasizes a specific study on the materials and substances employed in those recipes and their value in Science today. This leads to the discussions of how magical thought works, what are the limits (if they actually exist) between Magic and Science and between Magic and Religion. This work covers the subjects above and it has the following pourposes: demonstrate the characteristics that authorize the remedia described by Palladius to be classified as folk magic; identify the relations between this kind of practice with more complex forms of magic, as with religion, with science; demonstrate the contribution of the folk magic in ancient Rome farming for the formulation of more apropriated criteria of evaluating magic in comparison to religious and scientific thought.

Fuzzy rule-based system for evaluation of uncertainty transaction in cassava chain

A fuzzy ruled-based system was developed in this study and resulted in an index indicating the level of uncertainty related to commercial transactions between cassava growers and their dealers. The fuzzy system was developed based on Transaction Cost Economics approach. The fuzzy system was developed from input variables regarding information sharing between grower and dealer on “Demand/purchase Forecasting”, “Production Forecasting” and “Production Innovation”. The output variable is the level of uncertainty regarding the transaction between seller and buyer agent, which may serve as a system for detecting inefficiencies. Evidences from 27 cassava growers registered in the Regional Development Offices of Tupa and Assis, São Paulo, Brazil, and 48 of their dealers supported the development of the system. The mathematical model indicated that 55% of the growers present a Very High level of uncertainty, 33% present Medium or High. The others present Low or Very Low level of uncertainty. From the model, simulations of external interferences can be implemented in order to improve the degree of uncertainty and, thus, lower transaction costs.

As convenções da OIT no ordenamento jurídico brasileiro à luz do tripartismo

Pós-graduação em Direito - FCHS

Metrics for Association Rule Clustering Assessment

Issues related to association mining have received attention, especially the ones aiming to discover and facilitate the search for interesting patterns. A promising approach, in this context, is the application of clustering in the pre-processing step. In this paper, eleven metrics are proposed to provide an assessment procedure in order to support the evaluation of this kind of approach. To propose the metrics, a subjective evaluation was done. The metrics are important since they provide criteria to: (a) analyze the methodologies, (b) identify their positive and negative aspects, (c) carry out comparisons among them and, therefore, (d) help the users to select the most suitable solution for their problems. Besides, the metrics do the users think about aspects related to the problems and provide a flexible way to solve them. Some experiments were done in order to present how the metrics can be used and their usefulness.

Heavy λ semileptonic decay: A QCD sum rule approach

In this work we calculate the form factors of the Lambda(c) and Lambda(b) semileptonic decay using the QCD sum rules approach. We found that the form factors sum rules are more stable than the respective mass sum rules, and we get a decay rate for Lambda(c) compatible with experiment.

QCD sum rule approach to the s->d gamma contribution to the Omega(-)->Xi(-)gamma radiative decay

QCD sum rules are used to calculate the contribution of the short-distance single-quark transition s-->d gamma to the amplitudes of the hyperon radiative decay Omega(-)-->Xi(-) gamma. We reevaluate the Wilson coefficient of the effective operator responsible for this transition. We obtain a branching ratio which is comparable to the unitarity limit.

First-principles simulation of elastic constants and electronic properties of GaN

The electronic and structural properties and elastic constants of the wurtzite phase of GaN, was investigated by computer simulation at Density Functional Theory level, with B3LYP and B3PW hybrid functional. The electronic properties were investigated through the analysis of the band structures and density of states, and the mechanical properties were studied through the calculus of the elastic constants: C11, C33, C44, C12, and C13. The results show that the maximum of the valence band and the minimum of the conduction band are both located at the Γ point, indicating that GaN is a direct band gap semiconductor. The following constants were obtained for B3LYP and B3PW (in brackets): C11 = 366.9 [372.4], C33 = 390.9 [393.4], C44 = 99.1 [96.9], C12 = 143.6 [155.2], and C13 = 107.6 [121.4].

The Phycodnaviridae: The Story of How Tiny Giants Rule the World

The family Phycodnaviridae encompasses a diverse and rapidly expanding collection of large icosahedral, dsDNA viruses that infect algae. These lytic and lysogenic viruses have genomes ranging from 160 to 560 kb. The family consists of six genera based initially on host range and supported by sequence comparisons. The family is monophyletic with branches for each genus, but the phycodnaviruses have evolutionary roots that connect them with several other families of large DNA viruses, referred to as the nucleocytoplasmic large DNA viruses (NCLDV).The phycodnaviruses have diverse genome structures, some with large regions of noncoding sequence and others with regions of ssDNA. The genomes of members in three genera in the Phycodnaviridae have been sequenced. The genome analyses have revealed more than 1000 unique genes, with only 14 homologous genes in common among the three genera of phycodnaviruses sequenced to date. Thus, their gene diversity far exceeds the number of so-called core genes. Not much is known about the replication of these viruses, but the consequences of these infections on phytoplankton have global affects, including influencing geochemical cycling and weather patterns.

Fuzzy linguistic model for bioelectrical impedance vector analysis

Backgrounds Ea aims: The boundaries between the categories of body composition provided by vectorial analysis of bioimpedance are not well defined. In this paper, fuzzy sets theory was used for modeling such uncertainty. Methods: An Italian database with 179 cases 18-70 years was divided randomly into developing (n = 20) and testing samples (n = 159). From the 159 registries of the testing sample, 99 contributed with unequivocal diagnosis. Resistance/height and reactance/height were the input variables in the model. Output variables were the seven categories of body composition of vectorial analysis. For each case the linguistic model estimated the membership degree of each impedance category. To compare such results to the previously established diagnoses Kappa statistics was used. This demanded singling out one among the output set of seven categories of membership degrees. This procedure (defuzzification rule) established that the category with the highest membership degree should be the most likely category for the case. Results: The fuzzy model showed a good fit to the development sample. Excellent agreement was achieved between the defuzzified impedance diagnoses and the clinical diagnoses in the testing sample (Kappa = 0.85, p < 0.001). Conclusions: fuzzy linguistic model was found in good agreement with clinical diagnoses. If the whole model output is considered, information on to which extent each BIVA category is present does better advise clinical practice with an enlarged nosological framework and diverse therapeutic strategies. (C) 2012 Elsevier Ltd and European Society for Clinical Nutrition and Metabolism. All rights reserved.