Condicionantes políticos das reformas tributárias na América Latina

Seriam as reformas tributárias condicionadas por fatores políticos? Verificando a escassez de trabalhos empíricos sobre o tema, elaboramos definição própria de reforma tributária e adotamos uma tipologia para esses fenômenos. Em seguida, compilamos a base de dados de reformas tributárias a partir das respostas aos formulários da pesquisa de campo IPES 2006, realizada pelo Banco Interamericano de Desenvolvimento, com apoio do Centro Interamericano de Administrações Tributárias (CIAT). Esses formulários foram preenchidos por funcionários especialistas dos ministérios de finanças latino-americanos, que reportaram reformas entre 1990 e 2004. Depois, construímos os índices de reformas tributárias, que foram utilizados como variáveis dependentes em nossos modelos. Os índices contribuem para o desenvolvimento de estudos quantitativos sobre reformas tributárias, portando flexibilidade para testar diversas hipóteses. Eles tornaram possível analisar separadamente os determinantes das reformas da tributação da renda e do consumo, das reformas gerais e direcionadas, das reformas tendentes a aumentar ou reduzir tributos. Nos testes, destacou-se a influência da lista fechada, indicando que a disciplina parlamentar é importante para aprovar reformas. Em menor número de especificações, foram também relevantes a magnitude distrital, o bicameralismo, o poder de decreto do presidente da república e seu ciclo eleitoral. Não captamos evidência de fatores políticos conjunturais, como a ideologia partidária e maioria do governo no parlamento. Do mesmo modo, a influência dos poderes presidenciais de agenda e veto não se confirmou. O domínio de um partido na coalizão de governo foi relevante somente quando vinculado à lista fechada nas eleições. Em geral, os resultados confirmam o impacto de fatores político-institucionais sobre reformas tributárias, não se observando o mesmo para fatores político-conjunturais. Além disso, foram observadas diferenças nos condicionantes políticos que definem reformas na tributação da renda e do consumo, direcionadas e gerais, expansivas e redutoras (incentivos). O estudo contribui para análise quantitativa dos condicionantes políticos das reformas tributárias na América Latina e fornece dados antes indisponíveis. Oferece evidência empírica, considerando diferentes tipos de reformas e de fatores políticos. O estudo conclui pela necessidade de incorporar as variáveis políticas nas análises que envolvam reformas tributárias, até então marcadas pelo domínio dos argumentos econômicos. Além disso, sugere que o aperfeiçoamento das instituições políticas é importante para melhorar as decisões de política tributária na América Latina.

Tipificação do crime de terrorismo no Brasil

O terrorismo contemporâneo se destaca como um dos mais discutidos tópicos da agenda política internacional. No contexto da globalização, a atuação de grupos extremistas é bem mais complexa e articulada do que jamais foi, e sua periculosidade é exacerbada pela potencial utilização de armas de destruição em massa. Se é certo que a solução para seu enfrentamento pode ser almejada pela cooperação entre as nações, é igualmente verdadeiro que o Direito pode ser um instrumento idôneo para assegurar melhor colaboração e maior efetividade das medidas. Partindo do pressuposto que o terrorismo pode ser compreendido como um instituto do Direito Criminal, apresento esta monografia, a fim de investigar como o Brasil – que notoriamente carece de normatização útil na legislação ordinária – poderia criar uma lei antiterror. A metodologia de pesquisa é primordialmente descritiva, com enfoque na compreensão do terrorismo enquanto instituto jurídico-criminal. Dedicamo-nos a um estudo crítico dos aspectos teóricos e práticos de se criar uma lei antiterror, inclusive estudando projetos de lei em tramitação, a fim de ver como o Legislativo tem abordado a matéria.

O Congresso Nacional, as relações civis-militares e a política de defesa no Brasil (1999-2014)

A partir de 2008, o Brasil empreendeu um conjunto de ações na área de defesa nacional sem precedentes desde a redemocratização do país. A publicação da Estratégia Nacional de Defesa foi um marco nesse processo. O documento viabilizou reformas no Ministério da Defesa e a expansão de projetos estratégicos para reaparelhar as Forças Armadas. Pela primeira vez, os investimentos chegaram a superar os gastos com custeio no orçamento destinado à defesa. Além disso, os militares ampliaram os serviços sociais na Amazônia e participaram mais ativamente de ações de segurança pública nas metrópoles brasileiras. O objetivo deste estudo é avaliar como essa nova conjuntura impactou nas atividades parlamentares relacionadas à defesa nacional e aos assuntos militares. Para isso, foi feito um levantamento de todas as proposições de deputados federais e de senadores relacionadas ao tema desde 1999, ano de criação do Ministério da Defesa. Os resultados demonstram que a defesa nacional continua tendo um papel secundário no Congresso Nacional. Apesar da instalação de frentes parlamentares, subcomissões e o uso de outros instrumentos inéditos que conferiram visibilidade ao tema nas casas legislativas, a quantidade de iniciativas diminuiu nos últimos anos. Em contrapartida, instituições de controle, fiscalização e investigação, como o Ministério Público e o TCU, têm sido mais atuantes. No mais, observamos que os deputados mais ativos vêm de estados com maior quantidade de militares em proporção ao número de habitantes. Isso sugere uma conexão eleitoral na atuação nas questões de defesa.

Sistemas de gestão para resultados no setor público: intersecções entre política, governança e desempenho nas prefeituras de Rio de Janeiro e São Paulo

A gestão para resultados (GpR) tem adquirido importância crescente nos municípios brasileiros, assumindo diferentes funções no interior das organizações públicas. No entanto, implementação de sistemas de GpR no setor público pode vir acompanhada de novos problemas oriundos da complexidade da mensuração de resultados em ambientes expostos ao escrutínio social e político. Nesse contexto, o objetivo deste trabalho é analisar de forma crítica os sistemas de GpR implantados nas prefeituras de Rio de Janeiro e São Paulo, visando a estabelecer, com base na teoria, conexões entre as diferentes funções exercidas pelos sistemas de GpR e as disfunções vivenciadas pelos gestores públicos no cotidiano. Para tanto, foram mapeadas, com base na teoria, as diferentes funções desempenhadas pelos sistemas de GpR e separadas em três macrocategorias: desempenho, governança e política. A partir dessa categorização, foram delimitadas as possíveis disfunções da GpR relacionadas com as intersecções dessas diferentes macrocategorias. Com base nas categorias teóricas estabelecidas, foram coletados dados sobre a GpR nas duas prefeituras, com destaque para a entrevista de 12 gestores e 3 representantes da sociedade civil. Os achados de pesquisa permitiram demonstrar que a Prefeitura do Rio de Janeiro implementou um sistema de GpR voltado principalmente para a melhoria do desempenho, ao passo que São Paulo focou nas funções relacionadas à macrocategoria da governança. Em relação às disfunções, o Rio de Janeiro apresentou indícios de definição tecnocrátia das metas e gaming interno, ao passo que a Prefeitura de São Paulo esteve marcada por gaming externo, miopia e lock-in. Os resultados permitiram identificar ainda outras variáveis relevantes para o estudo das disfunções da GpR, como a cultura política, o envolvimento do prefeito no sistema, a entrada na agenda do tema da GpR, o grau de institucionalização do sistema de GpR. Os resultados demonstram que as diferentes funções assumidas por esses sistemas estão correlacionadas com as disfunções. O capítulo final explora essas possibilidades de correlações.

A narratological analysis of D. M. Thoma`s: the white hotel (1981)

“A Narratological Analysis of D. M. Thomas’s The White Hotel (1981)” originated within a seminar on British Postmodernist Literature during the first Master’s Degree in “British and North-American Culture and Literature” (2001-04) at the Universidade da Madeira set up by the Department of English and German Studies. This dissertation seeks to present a narratological analysis of Thomas’s novel. The White Hotel stands as a paradigmatic example of the kind of literature that has dominated the British literary scene in the past three decades, commonly referred to as postmodernist fiction, owing to its formal craftsmanship (multiplicity of narrative voices and perspectives, mixing of differing genres and text types, inclusion of embedded narratives) alongside the handling of what are deemed as postmodernist topoi (the distinction between truth and lies, history and fantasy, fact and fiction, the questioning of the nature of aesthetic representation, the role the author and the reader hold in the narrative process, the instability of the linguistic sign, the notion of originality and the moral responsibility the author has towards his/her work), The narratological approach carried out in this research reveals that Thomas’s text constitutes an aesthetic endeavour to challenge the teleological drive that is inherent in any narrative, i. e., the inevitable progression towards a reassuring end. Hence, the subversion of narrative telling, which is a recurrent feature in Thomas’s remaining literary output, mirrors the contemporary distrust in totalising, hierarchised and allencompassing narratives. In its handling of historical events, namely of the Holocaust, The White Hotel invites us to reassess the most profound beliefs we were taught to take for granted: progress, reality and truth. In their place the novel proposes a more flexible conception of both the world and art, especially of literary fiction. In other terms, the world appears as a brutal chaotic place the subject is forced to adjust to. Accordingly, the literary work is deemed hybrid, fragmented and open. So as to put forth the above-mentioned issues, this research work is structured in three main chapters. The initial chapter – “What is Postmodernism?” – advances a scrutiny not only of the seminal but also of more recent studies on postmodernist literary criticism. Following this, in Chapter II – “Postmodernist British Fiction” – a brief overview of postmodernist British fiction is carried out, focusing on the fictional works that, in my opinion, are fundamental for the periodising of British postmodernism. In addition, I felt the need to include a section – “D. M. Thomas as a Postmodernist Novelist” – in which the author’s remaining literary output is briefly examined. Finally, Chapter III – “A Narratological Analysis of The White Hotel” – proposes a narratological analysis of the novel according to the particular Genettian analytical model. To conclude, my dissertation constitutes an approach to D. M. Thomas’s The White Hotel as a text whose very existence is substantiated in the foregrounding of the contingency of all discourses, meeting the postmodernist precepts of openness and subversion of any narrative that claims to be true, globalising and all-inclusive.

ELOY DE SOUZA: UMA INTERPRETAÇÃO SOBRE O NORDESTE E OS DILEMAS DAS SECAS

The thought of Eloy de Souza is studied (1873-1959), that left a significant intellectual production in the journalistic, cultural and politicial scope on the Northeast and the dilemmas of the droughts. Through the method of content analysis, his journalistic and literary speech is investigated, looking at to understand the elaboration and/ or reiteration of categories, of representations and of values; it is verified how was conceived the constitution of the political thought and which is it´s principal slopes; the parliamentary speech, present in his interventions is analyzed in plenary session, participation in commissions and in his projects, particularly in the thematic area of the droughts. It is verified that his work is built in a political and ideological perspective inserting the bourgeoisie landowner's interests and Northeastern commercial and of it´s political strata, inside the historical block of agro-industry power that has as irradiation focus the area of the coffee represented politically by the oligarchies person from São Paulo and Minas Gerais. In that sense, two crucial categories emerge: the droughts and the country, as the Northeastern and Brazilian man's synthesis, with their resistance capacity and adaptation, and their creative effort in an adverse enviroment, that Eloy de Souza started to insert in his political speech. However, the vision that he passes of the "country suffer", expresses a certain idealization of a lifestyle that corresponds to a traditional dominance, that he want´s to be reproduced. Although it looked for the solution for the drought through the modernization of the economy by the adoption of advanced methods as the irrigation, his concern went back to the conservation of the economical and cultural political hegemony of that elite. Thus, his inquietude with the process of integration of the subordinate sections, justifies his consensual speech, harmonic as organic intellectual of the agrarian-commercial bourgeoisie of the Brazilian Northeast

Tornar-se, ser e viver do professorado: entre regularidades e variações identitárias

The main aim of this research has been to analyze the identity patterns of the teacher s staff of fundamental education public schools in the Metropolitan Area of Natal-RN. It sets out from the hypothesis that being a teacher within this context grows out of the regularities of a specific habitus, which, according to Bourdieu, develops into mental schemes of thought and action within a specific social group. This habitus forms the basis on which is built the social representation of being a teacher prevailing in the group, as well as the symbolic differences that typify its identity variations. Three data sources have been fundamental in building up this thesis: (a) formative essays of students graduating from a Higher Teacher s Formation Course, as well as observing some of the public defense of these essays during field work; (b) a questionnaire aimed at classifying economically, socially, and culturally a sample of public teachers of the Natal-RN county; and (c) submitting a sub-sample of this group to the process of Multiple Classification Procedures (MCP). The analysis of data was done according to the multidimensional, non-parametric statistical procedures of both the Category Content Analysis and Enunciation Analysis methods. The results of the analysis took into account an ample set of variables, its associations and implications, the cultural and social profile of the population under scrutiny, their life styles, as well as the strategies they developed in the process of becoming a teacher, and the social representation of being a teacher . We came to the conclusion that the social identity of the teachers corps, or as we prefer to say it being a teacher , is a result of a set of regularities produced by the habitus that gives social shape and meaning to the existence of the group proper. We note the existence of identity variations caused by the variables (a) educational level; and (b) mode of action in fundamental education (if these are the first or last grades where the subjects operate). However, these variations will not break the power of the regularities that give shape, meaning, and social visibility to the group. The social representation of being a teacher points to the tensions, ambiguities, and trends inherent to common sense, as well as to a strong tendency to reassign a new meaning to being a teacher. Our thesis, therefore, is that the identity configuration of the teachers corps under scrutiny is characterized by an integrative synthesis, by-product of a habitus that is superimposed, and at the same time co-exists with different identity variations

Molecular Identification and Characterization of Ileal and Cecal Fungus Communities in Broilers Given Probiotics, Specific Essential Oil Blends, and Under Mixed Eimeria Infection

Broiler digestive tract fungal communities have gained far less scrutiny than that given corresponding bacterial communities. Attention given poultry-associated fungi have focused primarily on feed-associated toxin-producers, yeast, and yeast products. The current project focused on the use of pyrosequencing and denaturing gradient gel electrophoresis (DGGE) to identify and monitor broiler digestive fungal communities. Eight different treatments were included. Four controls were an Uninfected-Unmedicated Control, an Unmedicated-Infected Control, the antibiotic bacitracin methylene disalicylate plus the ionophore monensin as Positive Control, and the ionophore monensin alone as a Negative Control. Four treatments were two probiotics (BC-30 and Calsporin) and two specific essential oil blends (Crina Poultry Plus and Crina Poultry AF). All chickens except the Unmedicated-Uninfected Control were given, at 15 days of age, a standard oral Eimeria inoculum of sporulated oocysts. Ileal and cecal digesta were collected at pre-Eimeria infection at 14 days of age and at 7 days post-Eimeria infection at 22 days of age. Extracted cecal DNA was analyzed by pyrosequencing to examine the impact of diet supplements and Eimeria infection on individual constituents in the fungal community, while DGGE was used to compare more qualitative changes in ileal and cecal communities. Pyrosequencing identified three phyla, seven classes, eight orders, 13 families, 17 genera, and 23 fungal species. Ileal and cecal DGGE patterns showed fungal communities were clustered mainly into pre- and post-infection patterns. Post-infection Unmedicated-Uninfected patterns were clustered with pre-infection groups demonstrating a strong effect of Eimeria infection on digestive fungal populations. These combined techniques offered added versatility towards unraveling the effects of enteropathogen infection and performance enhancing feed additives on broiler digestive microflora.

Parcerias com a cana-de-açúcar: tensões e contradições no desenvolvimento das experiências de assentamentos rurais em São Paulo

A controversa presença da cana nos assentamentos rurais nos últimos anos exige uma cuidadosa reflexão sobre sua interferência no modo de vida dos assentados e na relação dos assentamentos com a dinâmica do desenvolvimento regional. A presença da cana-de-açúcar nos assentamentos tem causado conflitos internos e debates não consensuais sobre o passado/presente/futuro dessas experiências. A análise da parceria com as agroindústrias é atravessada, do nosso ponto de vista, pela noção de trama de tensões, exigindo que sejam submetidas ao crivo analítico as desigualdades constitutivas desta polêmica integração dos assentados às usinas de açúcar e álcool, assim como as consequências socioeconômicas e ambientais da problemática transformação dos assentamentos rurais em celeiros da cana. No âmbito desse artigo, serão considerados como objetos da investigação os assentamentos das regiões de Araraquara e do Pontal do Paranapanema e analisadas perspectivas de outro modelo de desenvolvimento.

A argumentação como elemento discursivo na mídia digital: um estudo sobre o blog fatos e dados

This thesis studies the use of argumentation as a discursive element in digital media, particularly blogs. We analyzed the Blog "Fatos e Dados" [Facts and Data], created by Petrobras in the context of allegations of corruption that culminated in the installation of a Parliamentary Commission of Inquiry to investigate the company within the Congress. We intend to understand the influence that the discursive elements triggered by argumentation exercise in blogs and about themes scheduling. To this end, we work with notions of argumentation in dialogue with questions of language and discourse from the work of Charaudeau (2006), Citelli (2007), Perelman & Olbrechts-Tyteca (2005), Foucault (2007, 2008a), Bakhtin (2006) and Breton (2003). We also observe our subject from the perspective of social representations, where we seek to clarify concepts such as public image and the use of representations as argumentative elements, considering the work of Moscovici (2007). We also consider reflections about hypertext and the context of cyberculture, with authors such as Levy (1993, 1999, 2003), Castells (2003) and Chartier (1999 and 2002), and issues of discourse analysis, especially in Orlandi (1988, 1989, 1996 and 2001), as well as Foucault (2008b). We analyzed 118 posts published in the first 30 days of existence of the blog "Fatos e Dados" (between 2 June and 1 July 2009), and analyzed in detail the top ten. A corporate blog aims to defend the points of view and public image of the organization, and, therefore, uses elements of social representations to build their arguments. It goes beyond the blog, as the main news criteria, including the posts we reviewed, the credibility of Petrobras as the source of information. In the posts analyzed, the news values of innovation and relevance also arise. The controversy between the Blog and the press resulted from an inadequacy and lack of preparation of media to deal with a corporate blog that was able to explore the characteristics of liberation of the emission pole in cyberculture. The Blog is a discursive manifestation in a concrete historical situation, whose understanding and attribution of meaning takes place from the social relations between subjects that, most of the time, place themselves in discursive and ideological dispute between each other - this dispute also affects the movements of reading and reading production. We conclude that intersubjective relationships that occur in blogs change, in the form of argumentative techniques used, the notions of news criteria, interfering with scheduling of news and organization of information in digital media outlets. It is also clear the influence that the discursive elements triggered by argumentation exercise in digital media, trying to resize and reframe frames of reality conveyed by it in relation to the subject-readers. Blogs have become part of the scenario information with the emergence of the Internet and are able to interfere in a more effective way to organize the scheduling of media from the conscious utilization of argumentative elements in their posts

Mundo de medo: inquisição e cristãos-novos nos espaços coloniais capitanias de Pernambuco, Itamaracá e Paraíba (1593-1595)

Founded in 1536, the Court of the Holy Office of the Portuguese Inquisition was established as an ecclesiastical institution, but at the same time subordinate to the real powers. Among the main victims of persecution effected by the Holy Office, were the New Christians - Jews forcibly converted in 1497 or their descendants - that due to their socio-religious were repeatedly accused of heresy. This paper conducted a survey that sought to understand the historical performance of the Inquisition in Brazil in the sixteenth century on the New Christians, especially those accused of secretly retaining the religious customs of the Mosaic law, given the investigative and punitive procedures employed by the Inquisition as part of a set of actions that produce social insecurities and producers / broadcasters of fear in the populations under scrutiny. In this sense, the approach was based on the analysis of documents produced on the first visit of inspection performed in Brazil inquisitorial sixteenth century, concerning the captaincy of Pernambuco and Paraiba Itamaracá (1593-1595), not excluding, however, the sources of the first stage of visitation that occurred between 1591-1593 in the province of Bahia de Todos os Santos, even though its use is ancillary and punctual. The objective of this research was to understand the consequences of inquisitorial procedures generated on the imaginary, and the Inquisition, using the expressions and signs of fears relating to individuals contained in the New Christian complaints to the Holy Office as documentary evidence of the fear caused by the Holy Tribunal. The adoption of specific behaviors by the New Christians in the home - these spaces are appropriate and adapted to the detriment of the religious practices of Judaism features - characterizes the spatial perspective of the study, thus indicating a further objective of the study: to understand how the New Christians experienced domestic spaces in a historical context marked by behavioral surveillance generally considered morally condemned and suspected of heresy. The research was conducted to analyze the complaints and quantitative survey of some indices of documentation for the understanding of overall charges and how individuals New Christians were concerned with the domestic space, using them to maintain criptojudaica religiosity, transformed places housing often esnogas, makeshift synagogue for meetings and celebrations of Judaizing New Christians. The formulations of Michel de Certeau on appropriations and meanings of space - presented by the author in the metaphor of "practice areas" - were integrated into the workforce in order to understand the ways in which the New Christians appropriated the colonial houses, designed these spaces a very specific language in the Crypto, in which women are prominent figures. The works of Jean Delumeau and Bartholomé Benassar integrate the discussion of the Inquisition and the sensibilities of fear in the work performed. The analysis allowed the documentation to understand the meaning and the extent related to the general fear that the Inquisition represented. Some complaints are indicative of fears that can be perceived implicitly based on behaviors and attitudes adopted by the New Christians, others, however, are direct expressions of fear caused by allusion or initiative of the actions of the Inquisition in colonial Brazil in the sixteenth century

Schwarzschild generalized black hole horizon and the embedding space

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Técnica e humanismo na poesia de Michel Deguy

Conselho Nacional do Desenvolvimento Científico e Tecnológico (CNPq)

A eleição parlamentar no Mercosul

Este artigo analisa a representação parlamentar no Mercosul e as implicações da institucionalização do Parlasul, expondo como este foi pensado e os desdobramentos de sua institucionalização, tendo presente uma preocupação em identificar mudanças ocorridas a partir de sua atuação, e de sua relação com os órgãos decisórios do Mercosul e os Congressos Nacionais.