Regime jurídico dos incentivos fiscais: uma análise à luz da ordem econômica

This scientific investigation begins with the recognition of the authorization granted by the Constitutional Legislator to the State for, relativizing its neutrality towards the private sector, intervene in the behavior of economic agents, through different means, including fiscal incentives and tax increases in order to achieve the objectives and directives of the Federal Constitution, as well as achieve the rights and guarantees also described in the Federal Constitution. Demonstrates, however, that this intervention in the private sector has the power to generate both salutary reflections as perverse and divorced goals from what was established by the Federal Constitution and Multilateral Agreements and this is the basis that justifies the relevance of the study: because of the urgency to provide a thorough analysis of the phenomenon of state intervention in the Economic Order, given the importance of its impacts, both for citizens' lives, as well as for the maintenance of the State established as it is nowadays. From this premise, this research examines the issue of tax policies adopted in the country, focusing on tax incentives, comparing its use with the principles of the Economic Order and the General Agreement on Tariffs and Trade - GATT analyzing whether these have been respected or if Brazil adopted unjustified protectionist measures. From this context, this research approximated different branches of the law, developed through literature review in areas such as constitutional law, economic law, tax law, financial law and law and economics. This study verifies the motivations and objectives that underlie the adopted justifications for the use of tax incentives, as well as its results, seeking to empirically answer if its use is reasonable and consistent with the terms enshrined in the Federal Constitution of 1988 and GATT. The answer to this research question will be sought through doctrinal analysis, jurisprudence and hard cases. Thus, the study begins with the historical evolution of extrafiscality, analyzes the principles that should guide the behavior of economic agents. Subsequently analyzes the legal regime of tax incentives and the results achieved by hard cases in which the tax policies with extrafiscal nature were adopted in order to demonstrate the positive and negative consequences arising from the adoption of this type of benefit

Promoção, vencimento e avaliação de desempenho do professor do ensino fundamental: o PCCR da rede municipal de ensino de Natal/RN (2004-2010)

This study is about the enhancement of the elementary school in Natal/RN, (PCCR - Law No. 058/2004), concerning to the horizontal promotion through the performance evaluation. It uses as reference the education policy on the legislative field hegemony and the managerial model. The analysis of the teacher´s valorization is based on the policy of Funds (Fundef and Fundeb) in the Brazilian social and educational agenda. The study focuses on the Career Plan, Career and Remuneration of teachers in the period (2004-2010).The study focuses on the Career Plan, Career and Remuneration of teachers in the period (2004-2010). The thesis argues for the necessity to adopt a direct relationship between career development and horizontal promotion for more others fifteen classes, no matter to any conditioning variables. In addition, the performance shall be evaluated by interval of 25 years to reach at least the provisions decided in the law, which determines the salary adjustment in 5% at every two years, as pointed at the PCCR, about teachers remuneration, and teachers qualifications. A work of a bibliographic and a documental review about the education funding with the purpose of enhancement of educational work, career concepts, and also promotion and evaluation performance as well was performed based on experts authors in this field. The survey was organized with the aim of articulating quantitative and qualitative information, analyzing data from the teacher's salary - payrolls and paychecks - also applying a questionnaire. After the implementation of the PCCR, it was found that the wage indices for horizontal promotion during the teaching career are tied to a strategy for evaluating the performance which disqualifies the teacher‟s salaries in a minimum percentage of 25% (up to 25 years) and there are also elements that disturb the promotion strategy. The national minimum wage was set in three salaries by the PSPN Lei nº11.738/2008 but it never reaches the three salaries at Natal/RN educational system.Otherwise, the elements that structure the horizontal promotion in fifteen classes, throughout the career, flout the minimum years of teaching work, long established in 25 years. In addition, changes in terms in the salary increase depend on individual efforts by professional development through titration. Concerning to the career, despite of the category approving its PCCR, neither this instrument nor the Funds Policy managed to establish regulations were able to cope effective rules for valuing the teachers in the educational district system. It is necessary to ensure, in percentage terms and financial, the real remuneration of teachers with the attainment of horizontal promotion, reviewing the elements that structure the career and the determinants of performance evaluation.

Análise da biorremediação de compostos monoaromáticos em água através da pseudomonas aeruginosa

The monoaromatic compounds are toxic substances present in petroleum derivades and used broadly in the chemical and petrochemical industries. Those compounds are continuously released into the environment, contaminating the soil and water sources, leading to the possible unfeasibility of those hydrous resources due to their highly carcinogenic and mutagenic potentiality, since even in low concentrations, the BTEX may cause serious health issues. Therefore, it is extremely important to develop and search for new methodologies that assist and enable the treatment of BTEX-contaminated matrix. The bioremediation consists on the utilization of microbial groups capable of degrading hydrocarbons, promoting mineralization, or in other words, the permanent destruction of residues, eliminating the risks of future contaminations. This work investigated the biodegradation kinetics of water-soluble monoaromatic compounds (benzene, toluene and ethylbenzene), based on the evaluation of its consummation by the Pseudomonas aeruginosa bacteria, for concentrations varying from 40 to 200 mg/L. To do so, the performances of Monod kinetic model for microbial growth were evaluated and the material balance equations for a batch operation were discretized and numerically solved by the fourth order Runge-Kutta method. The kinetic parameters obtained using the method of least squares as statistical criteria were coherent when compared to those obtained from the literature. They also showed that, the microorganism has greater affinity for ethylbenzene. That way, it was possible to observe that Monod model can predict the experimental data for the individual biodegradation of the BTEX substrates and it can be applied to the optimization of the biodegradation processes of toxic compounds for different types of bioreactors and for different operational conditions.

Análise da biorremediação de compostos monoaromáticos em água através da pseudomonas aeruginosa

The monoaromatic compounds are toxic substances present in petroleum derivades and used broadly in the chemical and petrochemical industries. Those compounds are continuously released into the environment, contaminating the soil and water sources, leading to the possible unfeasibility of those hydrous resources due to their highly carcinogenic and mutagenic potentiality, since even in low concentrations, the BTEX may cause serious health issues. Therefore, it is extremely important to develop and search for new methodologies that assist and enable the treatment of BTEX-contaminated matrix. The bioremediation consists on the utilization of microbial groups capable of degrading hydrocarbons, promoting mineralization, or in other words, the permanent destruction of residues, eliminating the risks of future contaminations. This work investigated the biodegradation kinetics of water-soluble monoaromatic compounds (benzene, toluene and ethylbenzene), based on the evaluation of its consummation by the Pseudomonas aeruginosa bacteria, for concentrations varying from 40 to 200 mg/L. To do so, the performances of Monod kinetic model for microbial growth were evaluated and the material balance equations for a batch operation were discretized and numerically solved by the fourth order Runge-Kutta method. The kinetic parameters obtained using the method of least squares as statistical criteria were coherent when compared to those obtained from the literature. They also showed that, the microorganism has greater affinity for ethylbenzene. That way, it was possible to observe that Monod model can predict the experimental data for the individual biodegradation of the BTEX substrates and it can be applied to the optimization of the biodegradation processes of toxic compounds for different types of bioreactors and for different operational conditions.

Plano de desenvolvimento sustentável e articulação de políticas públicas: o controle de políticas ambientais pelo poder judiciário

The right to the preservation of a healthy environment is perceived as a Fundamental Right, inserted in the National Constitution and referring to present and future generations. The preservation of the environment is directly connected to the right to Health and Human Dignity and, therefore, must be treated as a personal right, unavailable, claiming for a positive response from the Brazilian State, through the development of related public policies, control of potentially harmful economic activities, with special focus on the principles of precaution and solidarity. The Brazilian judiciary must thus be attentive to the guardianship of the Fundamental Right. The judiciary control over the execution of public policies is based on obeying the principle of the separation, independence and harmony between the Powers, however it should never deviate from the constitutional obligation of caring for the effectivation of the rights and guarantees within the Magna Carta. In the balance between the principle of human dignity, from which springs the right to a healthy environment and the principle of separation of powers, the former should prevail, maintaining the latter to a core minimum.

Efeito do trabalho de projeto na abordagem da estatística nas atitudes face à matemática de alunos do 6.º ano de escolaridade

O presente trabalho constitui uma investigação levada a cabo no âmbito do Mestrado e Ensino do 1.º e 2.º Ciclos de Educação Básica. A problemática surgiu no decorrer da minha prática pedagógica no seio de uma turma do 6.º ano, numa Escola Básica do centro do país. Partindo da necessidade da tomada de posição perante o ensino e a sua finalidade, centra-se na perspetiva de que além da promoção de aquisição de informação, conteúdo e experiência Matemática, também é finalidade do ensino desta disciplina o desenvolvimento de atitudes positivas face à mesma e a capacidade de apreciar esta ciência. Pretende verificar o efeito de um trabalho de projeto nas atitudes dos alunos, pois conhecer apenas a atitude que apresentam em relação à matemática não previne que a mesma evolua no sentido negativo ao longo da escolaridade obrigatória. O projeto realizado na turma teve como dinâmica o trabalho de grupo, no qual os alunos desempenharam o papel de produtores e de consumidores de informação estatística. Avalia a atitude dos alunos em três momentos da concretização do projeto – antes, durante e depois; por forma a evidenciar semelhanças e diferenças nos três momentos, bem como o que poderá ter influenciado o resultado obtido. Considerando a atitude com base em três componentes principais – afetiva, cognitiva e comportamental, a análise dos dados traduziu-se na análise das expressões de comportamento verbal e não-verbal a partir da qual foi inferida a componente de atitude refletida. Os resultados obtidos apontam para uma melhoria nas atitudes dos alunos mediante a metodologia utilizada, nomeadamente no que respeita à apreciação desta ciência através da compreensão da sua aplicabilidade no quotidiano diário e futuro profissional, bem como ao autoconhecimento das suas competências em relação ao tema matemático abordado. Poderia ter tido uma influência mais positiva nas atitudes dos alunos, nomeadamente na componente comportamental, se estes já tivessem desenvolvido competências intrínsecas ao trabalho cooperativo.

Quantifying avian relative abundance and ecosystem service value to identify conservation opportunities in the Midwestern U.S.

Grassland birds are highly imperiled because of historical habitat loss and ongoing conversion of grasslands to agricultural and urban land uses. Therefore, prioritizing and further justifying conservation action in remaining grasslands is critical to protecting what remains. Grassland bird conservation has focused on identifying and protecting large grassland complexes referred to as Grassland Bird Conservation Areas (GBCAs). We identified and classified GBCAs in a region highly impacted by both agricultural and urban land conversion using previously developed methods. Then, we extended the analysis to include estimated relative abundance of five grassland focal species in each GBCA. Models of relative abundance were built using eight years of monitoring data collected by citizen scientists. Finally, we quantified the value of ecosystem services provided by each GBCA. There were nearly 55,000 ha of grassland habitats in the Chicago Metropolitan Region that met GBCA criteria, 33% (18,415 ha) of which were protected. Proportion of abundance in protected versus unprotected areas was similar for Bobolink (Dolichonyx oryzivorus; 46%), Grasshopper Sparrow (Ammodramus savannarum; 52%), and Sedge Wren (Cistothorus platensis; 48%), whereas, Henslow’s Sparrow (Ammodramus henslowii; 75%) had a higher proportion of relative abundance in protected GBCAs and Eastern Meadowlark (Sturnella magna) had lower proportions (37%). GBCAs provisioned just under $900 million annually in ecosystem services, 73% of which is because of flood control. Outputs of this comprehensive approach will inform grassland bird conservation by providing detailed information about the value for birds and people of grassland habitats.

Incisión fluvial del río Darro durante el periodo 1890-2010 en el sector urbano de Granada (Alambra-Valparaíso, España) determinada a partir de fotografías históricas

En este trabajo se calcula la tasa media de incisión fluvial del río Darro (Granada, España) durante el periodo 1890-2010 en su tramo urbano (sector Alhambra-Valparaíso). Para ello se han utilizado fotografías históricas en las que aparece dicho río, a partir de las cuales se ha podido determinar la posición del cauce en el momento en el que se realizaron las fotografías. La comparación con los escenarios actuales de tales imágenes ha permitido determinar la diferencia de altura del cauce a través de medidas de cotas absolutas realizadas mediante teodolito. Esta metodología ha permitido estimar de modo cuantitativo un índice de encajamiento vertical medio del río de 1,05 cm/año para el periodo histórico considerado.

Tifones y gigantes en el mundo macedonio: el rey como símbolo del orden cósmico

Este artículo analiza la existencia de un posible ritual en la antigua Macedonia que fuese similar al Akîtu babilonio. Pensamos que la victoria de Zeus sobre sus enemigos en la gigantomaquia y tifonomaquia fue celebrada por los reyes macedonios para fortalecer su posición en el poder. Aunque no hay evidencias directas de ello, tenemos una serie de diferentes fuentes en las cuales los macedonios están relacionados directa o indirectamente con Tifón y los gigantes. Además, la estratégica importancia del monte Olimpo para los macedonios nos hace pensar que la victoria de Zeus sobre las fuerzas del mal fue conmemorada de alguna forma por ellos.

A comparison of different pre-lysis methods and extraction kits for recovery of Stretococcus agalacticae (Lancefield group B Streptococcus) DNA from whole blood

Sub-optimal recovery of bacterial DNA from whole blood samples can limit the sensitivity of molecular assays to detect pathogenic bacteria. We compared 3 different pre-lysis protocols (none, mechanical pre-lysis and achromopeptidasepre-lysis) and 5 commercially available DNA extraction platforms for direct detection of Group B Streptococcus (GBS) in spiked whole blood samples, without enrichment culture. DNA was extracted using the QIAamp Blood Mini kit (Qiagen), UCP Pathogen Mini kit (Qiagen), QuickGene DNA Whole Blood kit S (Fuji), Speed Xtract Nucleic Acid Kit 200 (Qiagen) and MagNA Pure Compact Nucleic Acid Isolation Kit I (Roche Diagnostics Corp). Mechanical pre-lysis increased yields of bacterial genomic DNA by 51.3 fold (95% confidence interval; 31.6–85.1, p < 0.001) and pre-lysis with achromopeptidase by 6.1 fold (95% CI; 4.2–8.9, p < 0.001), compared with no pre-lysis. Differences in yield dueto pre-lysis were 2–3 fold larger than differences in yield between extraction methods. Including a pre-lysis step can improve the limits of detection of GBS using PCR or other molecular methods without need for culture.

Formación en didáctica de las ciencias naturales en la Licenciatura de Química de la Universidad Distrital Francisco José de Caldas

Tesis (Maestria en Docencia).-- Universidad de La Salle. Facultad de Ciencia de la Educación. Maestría en Docencia, 2014

Qualidade do ar interior e conforto térmico : um estudo em espaços de estacionamento em Natal/RN

The recent tendency to utilize parking lots for other purposes has demonstrated that more time has been spent by visitors, mainly in great cities. Therefore, this paper investigates the thermal comfort and the air quality indoors in areas specifically used as parking lots by analyzing the direct relation between such environments and vehicular pollution. The thermal comfort and the quality of air indoors in parking lots with different architectonic typology (ground-floor and underground) are also studied, aiming to contribute to the proposition of suitable new areas designated to human usage. Field research was done, in two distinct periods within different weather conditions (January and July) in, two naturally cooled, parking lots located in Natal - RN. The internal environment agents were measured by using tools for air temperature, humidity, speed and direction; interviews with employees and visitors and chemical analysis through appropriate tools to analyze specific material, carbon monoxide and ozone. The results showed that chemical agents densely concentrate mostly in the closed parking space, aggravated by weather conditions, which dissatisfied the visitors. Still, it was shown that architectonic typology, alongside topographical aspects compromise internal environmental conditions, which increases the retention of pollution, leading to dissatisfactory thermal comfort levels and becoming less suitable for usage by visitors considering air and thermal comfort aspects. Consequently, they are not suitable for human stay due to the poor quality of the indoor air

Uma prática colaborativa na construção do portifólio educacional

Acompanha: Unidade didática: elementos de astronomia e energia

Educação na era do hipertexto: uma experiência diferenciada na biologia

Acompanha: Sequência didática: trabalhando o conceito e as características dos fungos: pesquisa de campo para identificação dos fungos

Aplicación de la didáctica universitaria al microcurriculum de la materia de Equinotecnia

En este proyecto realizamos un análisis comparativo de los modelos pedagógicos conductista y constructivista con el fin de aplicar este último a la asignatura de equinotecnia y así utilizar la mediación pedagógica para que los estudiantes puedan crear y recrear los conocimientos y lleguen a ser personas autónomas, investigativas y con valores. El modelo conductista es el que ha sido utilizado por nuestros docentes en los últimos años, el profesor es el dueño del conocimiento y resulta ser el responsable de la conducta del alumno y trata de cambiarla, en cambio el nuevo modelo, el constructivista, propone el razonamiento, la aceptación del alumno como es, la discusión y el revolucionario profesor-facilitador del proceso de conocimiento. La propuesta del microcurriculum de la asignatura de equinotecnia va a ser el instrumento utilizado para alcanzar los objetivos que nos proponemos.