Bank transactions tax: pathway to the single tax ideal: a modern tax technology, the Brazilian experience with a bank transactions tax (1993-2007)

Lançado por Marcos Cintra nos EUA, é mais uma contribuição ao debate envolvendo os impostos e a ideia do Imposto Único.

Which strategies can an educational business, such as a kindergarten in Germany, develop to foster employee engagement?

Which strategies can an educational business, such as a Kindergarten in Germany, develop to foster employee engagement? The goal of this master thesis is to identify effective and viable measures to engage employees, that could be potentially implemented in a Kindergarten in Germany. The literature concerning the notion of employee engagement is so inconsistent that even studies about the subject fail to find one common definition and have to acknowledge the variety of existing definitions (IES, 2014, p.52-53). This reflects the youth of the concept, which has only been partially studied by academics and practitioners in recent years. The literature gap about employee engagement concerns many aspects, among which small companies and educational businesses, in particular those focusing on early child development. Considering the low levels of employee engagement in Germany combined with the absence of studies on educational organizations focusing in early child development this master thesis studies engagement in German Kindergärten(s). This master thesis is divided in two parts consisting of a literature review and a case study. The literature review allows to follow the evolution of the concept along the years, while the case study focuses on assessing employee engagement in Montessori Kindergärten(s) in Munich & elaborating potential measures to increase engagement levels. Double sided research was undertaken for this case study. On the one hand a quantitative research was performed, through a survey, in order to uncover which strategies would be viable to foster employee engagement. On the other hand a qualitative research was undertaken, consisting in an internship in a Kindergarten, in order to shed light on how to do so. Findings in the quantitative research indicate overall engagement levels average to low. Results related to specific statements bring out the originality of the educational sector, which is in some aspects intrinsically engaging, similarly to the medical field (Seijts & Crim, 2006). Furthermore low engagement levels led to a conversely high number of positives responses to potential engagement strategies suggesting their potential effectiveness. Findings in the qualitative research are coherent with qualitative results and complement them

A contribuição de Diké na formação do Emílio ou o papel da jurisdição constitucional na concretização do direito social à educação

The fundamental social right to education has a lengthy constitutional argument, having been declared as a right to everyone in the Title dedicated to the fundamental rights and warrants and, later, scrutinized in the Social Order Chapter exclusively devoted to this theme, where specific rights are guaranteed and fundamental duties are imposed to family, society, and state. In that which concerns education, the 1988 Constitution is the result of a historical-normative process which, since the days of the Lusitanian Empire wavering between distinct levels of protection warrants in some way the educational process. Nevertheless, not even the State s oldest commitment to education has been fully achieved, namely, the annihilation of illiteracy. Even as other fundamental social rights, education is inflicted with the lack of effective political will to reach its fulfillment, and this is reflected in the production of doctrine and jurisprudence which reduce the efficacy of these rights. The objective of this work is to analyze what part is to be played by the constitutional jurisdiction in the reversal of this picture in regards to the fulfillment of the fundamental social right to education. Therefore it is indispensable to present a proper conception of constitutional jurisdiction its objectives, boundaries and procedures and that of the social rights in the Brazilian context so as to establish its relationship from the prism of the right to education. The main existing obstacles to the effective action of constitutional jurisdiction on the ground of social rights are identified and then proposals so as to overcome them are presented. The contemplative and constructive importance of education in the shaping of the individual as well as its instrumental relevance to the achievement of the democratic ideal through the means of the shaping of the citizen is taken into account. The historical context which leads to the current Brazilian educational system is analyzed, tracing the normative area and the essential content of the fundamental right to education aiming to delineate parameters for the adequate development of the constitutional jurisdiction in the field. This jurisdiction must be neither larger nor narrower than that which has been determined by the Constitution itself. Its activity has been in turns based on a demagogic rhetoric of those fundamental rights which present a doubtful applicability, or falling short of that which has been established showing an excessive reverence to the constituent powers. It is necessary to establish dogmatic parameters for a good action of this important tool of constitutional democracy, notably in regards to the fundamental social right to education, for the sake of its instrumental role in the achievement of the democratic ideals of liberty and equality

Ideais formativos de homem da emissora de Educação Rural de Caicó (Rio Grande do Norte, 1963-1978)

Under the aegis of the third diocese bishop of Caicó, Dom Manuel Tavares de Araújo, the Broadcasting Station of Rural Education of that city was founded, in May 1 s" 1963 with the ideal of being then an educational city, preferentially for youths and adults, rural meu and women of the arca of Seridó in Rio Grande do Norte state. In the year of its 40th birthday (2003), we began the investigation of that radio station choosing as study object its educational and formative programming, in the inc1usion of the first fifteen years of its existence (1963-1978), period that reaches the official inauguration of the Radio Station and the end of the bishopric of its fOllllder as Bishop of Caicó. Elucidating and showing Man's formative ideaIs longed by that Catholic educational broadcasting station, underlying to its radiophonic programming, such as the idealization for it reached, is the objective of this Doctorate work. It was considered pertinent to discover the guidelines that historically have permeated the Social Doçtrine of the Catholic Church addressing its aggiornamento, especially in what concerns to the employment of the modern ways of communication for the distance with the aim of evangelizing and educating. In arder to understand the ideaIs of the investigated educational Radio, we have delimited the research to the thematic Catholic Church, means of social communication and base education. In face of the study object and the aim to be reached it was appealed, methodologically, to the notion of cultural action present in Certeau (1995), and to the understanding of educational formation backgrounded fIam the modern thinkers that discuss it. Such frame references have allowed us to analyze in a wider spectrum tl)e programming broadcasted on the air by the sound wavys of that educ(itional Çatholic Radio, as well as, the very acts of cultural idealizations that has orientated it in its foundations. The thesis here defended is that. the Radio, at procJaiming itself as a broadcasting station of rural education directed preferably to the rural sertanejo countrymen, without neglecting its admitted ends, has surpassed them in its overall range. It was identified an articulate approach of its programmatic modules with the guid,elines emanateq from the Catholic Teaching about the use of the. means of social communication. At conceiving, establishin,g and executing an ec1ectic programmatic and div,ersified grating, the Rural Radio of Caicó has transcended to a strict human-Christian formation to request the development of the human, spiritual and cQrporaldimensions, jointly. With suchprogramming, it addressed to the seridoenses as real meu and women inserted in the "sertanej.o" environment with effective structural and existential problems of alI types, induding the hunger, the thirst, the syndical organization, the cQoperativism, the colIective modero work and the absence of universalizing school education. Its radiophonic transmissions, I}lled by the demands of an enlarged, open, dialogic and responsible communication, wheneIllbracing dedicated modules to religious and catechetical emissions, to the entertainment, to the radiojoumalism, to the country root culture, and to the school education of b se for the modality of the School and of the radiophonic classes, subsumed to ideaIs that longed for the formation of a multifaceted and pluridimensional sertanejo Man; of men and women that, without abjuring the Catholicism, were able to understand, to dialogued and to live together with the general demands of a society in progressive mutation, whose economical, social, cultural and educational demands it IDade themselves to be felt through the sertão potiguar of the Serido region, equal way of the intemationalized world

Efeitos da relação volumoso: concentrado e do peso ao abate sobre os componentes da perna de cordeiros Ile de France x Ideal confinados

Foram avaliados os seguintes componentes da perna dos animais: peso total e comprimento, peso total de músculos, peso dos músculos bíceps femural + semimembranoso + semitendinoso + quadríceps femural + adutor, peso total de ossos, peso do fêmur e das gorduras subcutânea, intermuscular e total, porcentagens de todos estes pesos em relação ao peso total da perna, comprimento e circunferência do fêmur e calculados a relação músculo:osso e o índice de musculosidade. Foram utilizados 20 cordeiros inteiros Ile de France x Ideal (F1) com peso vivo médio ao início do experimento de 18,2 ± 0,74 kg e idade média de 83 ± 10 dias. As relações volumoso (V):concentrado (C) utilizadas no experimento foram 50V:50C ou 30V:70C, com base na matéria seca (MS), sendo as rações isoprotéicas (18% de proteína bruta na MS) e isoenergéticas (10,92 MJ de energia metabolizável/kg MS). Os animais foram abatidos aos 30 ou 34 kg de peso vivo. Os abatidos mais pesados apresentaram perna, total de músculos, músculos bíceps femural + semimembranoso + semitendinoso + quadríceps femural + adutor, total de ossos, fêmur e gorduras subcutânea e total mais pesados, além de maior circunferência do fêmur. Os animais que receberam a ração com relação 30V:70C apresentaram menores relação músculo:osso e índice de musculosidade e maior porcentagem de gordura intermuscular em relação ao peso total da perna.

Objetos de aprendizagem e alfabetização: a proposição de um encontro

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

Compreensão do típico ideal de técnicos de enfermagem acerca da sistematização da assistência de enfermagem

This study aimed to understand the typical ideal of the nursing technician about the systematization of nursing care in the light of the theoretical framework of Alfred Schutz. It is a comprehensive phenomenological research, using the theoretical framework of Alfred Schutz. For the unveiling of the phenomenon (the typical ideal of the nursing technician about the systematization of nursing care), the search process was configured from the proposed guiding principles for a research methodology based on the work itself of Schutz held by Zeferino (2010) in his PhD. For data collection, we used the focus group technique, counting on the collaboration of thirteen practical nurses working in a university hospital in Rio Grande do Norte, who responded positively to the inclusion criteria: working in the study hospital, performing care direct to patients. Forty-four subjects showed interest in participating, being held a draw for selection of the research sample, consisting of 14 professionals, one of whom did not attend the gathering of data collection. The focus group, entitled "What I think about the systematization of nursing care", took place on February 15th, 2013, totaling 101 minutes. It was performed according to the Experiential Education Humanescent using building posters as projective technique, from the key question: "What is the systematization of nursing care for you?". In order to understand some of the biographical situation of the participants, a questionnaire was administered to study participants. From the agreement of the subjects, the focus group was recorded and photographed with the cooperation of one reporter and two other employees. We used Microsoft Word 2010 to perform the transcript of the meeting and Microsoft Excel 2010 for synthesizing the results via a spreadsheet. The study followed the ethical and legal principles that govern scientific research on humans, recommended in Resolution nº 196/96, it was approved by Opinion Embodied Ethics Committee in Research of UFRN (Federal University of Rio Grande do Norte), nº 98 424, of August 31th, 2012, CAAE No. 05906912.0.0000.5537. The analysis of the nursing staff speeches, along with the contemplation of their posters and their written descriptions, allowed from the guiding principles of Zeferino (2010), in light of the reference of Alfred Schutz, unveiling the typical ideal of nursing technicians about the systematization of nursing care, passing four themes: typing of the concept of systematization of nursing care; benefits, which resulted in the reasons to believe in the positivity of this working tool; experienced problems, revealing the world of everyday life of nursing professionals, and possibilities for improvement. It was concluded that the nursing technicians are unaware of the systematization of nursing care. However, they typify a very positive perception about the same, especially with regard to improvements that may foster care

Proteína Bruta e Proteína Ideal para Frangos de Corte no Período de 1 a 21 Dias de Idade

Dois experimentos foram realizados com o objetivo de avaliar o desempenho de frangos de corte no período de 1 a 21 dias alimentados com dietas formuladas nos conceitos de proteína bruta e proteína ideal. No primeiro experimento, foram utilizados 400 pintos machos de um dia de idade da linhagem Cobb, distribuídos em delineamento inteiramente casualizado, com 2 tratamentos (proteína total e proteína ideal) e 5 repetições de 40 aves cada. No segundo experimento, foram utilizados 800 pintos, 400 machos e 400 fêmeas, em arranjo fatorial 2x2 (2 formulações - proteína bruta e proteína ideal e 2 sexos) com 4 tratamentos e 5 repetições de 40 aves cada. As dietas foram formuladas atendendo às exigências estabelecidas pela DEGUSSA (1997). Aos 21 dias, foram avaliados, o ganho de peso, o consumo de ração e a conversão alimentar. No experimento 1, as aves alimentadas com dietas formuladas no conceito de proteína ideal apresentaram maior ganho de peso e maior consumo de ração. No experimento 2, as aves que se alimentaram com a dieta formulada com base da proteína ideal apresentaram melhor ganho de peso e melhor conversão alimentar, não influenciando o consumo de ração. Os resultados demonstraram que as aves alimentadas com dietas baseadas no conceito de proteína ideal apresentam melhor desempenho.

Utilização de subprodutos de origem animal em dietas para frangos de corte com base no conceito de proteínas bruta e ideal, no período de 43 a 49 dias de idade

Foi conduzido um experimento para avaliar a utilização de subprodutos de origem animal em rações para frangos de corte, formuladas com base nas proteínas bruta e ideal no período de 43 a 49 dias de idade. Foram utilizados 600 frangos machos distribuídos em arranjo fatorial 2x2+1, com duas fontes de proteína de origem animal (farinha de vísceras de aves e farinha de sangue bovino), dois conceitos de formulação (proteínas bruta e ideal) e uma ração testemunha à base de milho e de farelo de soja, com quatro repetições cada. As características avaliadas foram ganho de peso, consumo de ração, conversão alimentar, rendimento de carcaça, peito e porcentagem de gordura abdominal. Os melhores ganho em peso e conversão alimentar foram obtidos quando a dieta à base de milho e farelo de soja foi utilizada. As farinhas de vísceras e de sangue e os conceitos de formulação não exerceram influência sobre as características avaliadas.

Utilização de subprodutos de origem animal em dietas formuladas com base em proteína bruta e proteína ideal para frangos de corte de 22 a 42 dias de idade

Foi conduzido um experimento para avaliar a utilização de subprodutos de origem animal em dietas para frangos de corte de 22 a 42 dias de idade, formuladas com base nos conceitos de proteína bruta e proteína ideal. O delineamento foi inteiramente casualizado em esquema fatorial 2x2+1, ou seja, duas fontes de proteína de origem animal (farinha de vísceras de aves e farinha de sangue bovino), dois conceitos de formulação (proteína bruta e proteína ideal) e uma dieta controle à base de milho e farelo de soja, com quatro repetições. As características avaliadas foram ganho de peso, consumo de ração, conversão alimentar, rendimentos de carcaça e de peito e gordura abdominal. O ganho de peso, consumo de ração e conversão alimentar não foram afetados pelas fontes de proteína e conceitos de formulação, no entanto, o teor de gordura abdominal foi menor nas aves alimentadas com farinha de vísceras que naquelas alimentadas com dieta contendo farinha de sangue.

Desempenho e rendimento de carcaça de frangos de corte alimentados com dietas contendo subprodutos do arroz formuladas com base nos conceitos de proteína bruta e ideal

Foi conduzido um experimento para avaliar a utilização de subprodutos do arroz em dietas formuladas com base nos conceitos de proteína bruta e ideal para frangos de corte de 1 a 42 dias de idade. Foram utilizados 720 pintos machos de 1 dia de idade da linhagem Hybro, em delineamento inteiramente ao acaso, em esquema fatorial 3 × 2, composto de três dietas (sem subprodutos, farelo de arroz integral e quirera de arroz) e dois conceitos de formulação de rações (proteína bruta e ideal), totalizando seis tratamentos e quatro repetições de 30 aves. O ganho de peso, o consumo de ração e a conversão alimentar foram avaliados aos 21 e 42 dias e as características de carcaça aos 42 dias de idade. As aves alimentadas com dietas formuladas pelo conceito tradicional (baseado na proteína bruta) apresentaram melhor conversão alimentar e menor taxa de deposição de gordura abdominal.

Utilização de subprodutos de origem animal em dietas formuladas com base em proteína bruta e proteína ideal para frangos de corte de 1 a 21 dias de idade

Foi conduzido um experimento para avaliar a utilização de subprodutos de origem animal em dietas para frangos de corte, formuladas com base na proteína bruta ou proteína ideal. O delineamento foi inteiramente casualizado em esquema fatorial 2x2+1, com duas fontes de proteína de origem animal (farinha de vísceras de aves e farinha de sangue bovino), dois conceitos de formulação (proteína bruta e proteína ideal) e uma dieta testemunha à base de milho e farelo de soja, com quatro repetições. As características avaliadas foram ganho de peso, consumo de ração e conversão alimentar. Houve efeito significativo das interações entre fontes de proteína de origem animal e conceitos de formulação para consumo de ração e ganho de peso. Quanto à conversão alimentar, não houve diferença significativa na interação e os melhores valores de conversão alimentar foram encontrados quando se incorporou a farinha de vísceras às dietas. Os melhores ganhos de peso foram obtidos com as dietas com farinha de sangue formuladas com base na proteína bruta e com farinha de vísceras de aves com base na proteína ideal.

A escola primária como tema do debate político às vésperas da República

Este artigo discorre sobre o pensamento pedagógico de Rui Barbosa expresso em seus pareceres sobre a Reforma do ensino primário e várias instituições complementares da instrução pública e outros trabalhos extraídos de suas Obras Completas. Trata-se de indagar qual era a perspectiva do ideário liberal sobre educação em finais do Segundo Império no Brasil e qual a possível repercussão desse debate para as discussões travadas sobre educação durante a vigência da Primeira República.

Escolha de parceiros na adolescência

Mate choice is a component of sexual selection. Trying to understand the patterns of this process, several studies have emphasized the adaptive value of sexual differences and their influence on the assessment of the market value. The pattern for adults presented on the scientific literature, which is based on the preference for certain characteristics, shows that men search a partner who shows high value of fecundity and fertility, thus looking for partners with the ability of being pregnant and nursing their offspring. On the other hand, women look for partners with high socioeconomic status, which is strongly associated with the ability to protect and provide resources for them and their offspring. Surprisingly, there is few works that investigated the mate choice patterns during the beginning of the period of sexual differentiation on the morphological, physiological and behavioral traits. The aim of this study was to investigate mate choice patterns in adolescence in order to describe their preferences and contribute to the understanding of human reproductive behavior. Took part of this research 1,232 students from educational institutions of Natal, Brazil, and visitors to the Scientific, Technological and Cultural Fair UFRN. In the Experimental Study 1, we applied a questionnaire to evaluate the importance of certain characteristics, assessed the degree of romantic involvement and real and ideal partners age preference. In the Experimental Study 2, we did a survey of characteristics considered relevant and evaluate the importance of these characteristics in mate choice. The Experimental Study 3 brought an investigation of mate choice patterns based on self-assessment of adolescents, evaluating ideal partner for a short-term and long-term relationships and actual partner. We found that adolescents are motivated to live romantic experiences. We also observed a preference for partners of similar age to that described for adults. Finally, we found similarities and differences in the preferences for characteristics in real and ideal partners in relation to the adult pattern. In addition, we observed high similarity on the self-assessment and assessment of real and ideal partners. We suggest that in the mate choice, adolescents are similar to young adults in some aspects but not all. Our results show the relevance of the reproductive behavior investigation in this human developmental period and reinforce that further studies should contribute to the understanding of human behavior in terms of ontogenetic development and their evolutionary history.

Simulations under Ideal and Nonideal Conditions for Characterization of a Passive Doppler Geographical Location System Using Extension of Data Reception Network

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