Contribuição ao estudo da isonomia na tributação sob a perspectiva da ordem econômica

The study aims to investigate the limits of state intervention via induction on Economic Order, especially in cases regarding tax equality, through the analysis of their effects on economic development and on free competition from the perspective of economic efficiency and the Constitution. Thus, the work seeks to demonstrate that the achievement of equality in taxation is important in that it strengthens the economic relations in terms of efficiency, protects competition and fosters economic development to reduce regional and social inequalities and other constitutional desiderata. A dissertation is characterized by interdisciplinarity and was divided into two parts. The first is to discuss the legal meaning of equality from the doctrinal analysis of the principle and the relationship between equality and justice in the economic sense without rejecting its philosophical content. It is noteworthy that hermeneutics and the philosophy of language are useful tools for achieving equality in presenting the pragmatic methodologies applicable to the subject in terms of corrective justice. Based on these general assumptions, is going to study the tax equality and their characteristics, the corollary of the ability to pay and its relation to the economic capacity and the issue of progressivity in taxation as an ideal of distributive justice. The second part concerns the legal foundations of Economic Order and its relation to extrafiscality as a means of economic regulation in order to investigate the efficiency of this induction in order to promote economic development, free competition and tax equality itself to reduce inequalities and distributing wealth. Within this context, we investigated the scope of the constitutional principles of economic order, free enterprise and free competition, and favored differential treatment for small and medium enterprises, the issue of regional development for the reduction of regional and social inequalities, the problem the "fiscal war" and finally the efficiency from the perspective of Economic Analysis of Law

Regulação do livre acesso no transporte de gás natural à luz da ordem econômica da Constituição de 1988

In the middle of modern social changes produced by globalization and capitalism, several markets have changed. States have left the direct coordination of these markets (chiefly public utility sector in the form of monopolies), introducing regulation in order to promote competition. These changes have affected natural gas industry by promoting competition as a key factor to the development and the increase of firms in this market. The regulatory reform of natural gas industry ocurred in EUA and Europe Union and it has produced its first results. In Brazilian context, Constitutional Amendment nbr. 09 and Federal Law nbr. 9.478/97 ( Petroleum Law ) opened the natural gas market to a broad range of private economic agents and they finished the monopoly over the industry before managed by Petrobras. The new regulatory framework of Brazilian natural gas industry has designed competition as a central element to the new form of managment of business and contractual relationships of this industry. Among the regulatory instruments, open access regulation in natural gas pipelines is directed to promote competition. The questions arised about its implementation in Brazilian context are studied in the present work, in which it is discussed the constitutional rules and principles are to be applied to the open access regulation within the theme of statal regulation of economy present in constitutional economic order

Viabilidade econômica dos consórcios de grupos de alface e rúcula, em duas épocas de cultivo

It was evaluated the intercropping of lettuce groups economically with roquette, in two experiments, it was carried at Unesp, Jaboticabal-SP. The economical analyses were accomplished with prices of May and September of 2005. The total operational costs (COT) of the intercropping between crisp lettuce and roquette; looseleaf lettuce and roquette; and crisphead lettuce and roquette were from 14,8% to 95,6% highest to the of the singly cultivations of the cultures. The intercropping were shown profitable, the largest gross and liquid revenues happened in established intercropping with crisphead lettuce and roquette, in the Autumn-Winter, and with crisp lettuce and roquette, in the Spring.

Análise econômica da alface americana em monocultura e consorciada com pepino japonês em ambiente protegido

The experiment was carried in green house at Unesp, Jaboticabal-SP, in the period of August and November, with objective to evaluate the production cost and crisphead lettuce "Lucy Brown" profitability in monoculture and in intercropping with Japanese cucumber "Hokushin" in protected environment. The production cost determination was performed on total operational cost (COT) basis. The crisphead lettuce in monoculture estimated COT and in intercropping was R$ 657,57 and R$ 159,95/614,4 m(2) respectively. The productivities of 623 and 730 kg/614,4 m(2) in the experiments had provided gross incomes of 286,58 R$ and 335,80/614,4 m(2). It was verified a loss of R$ 370,99/614,4 m(2) in the crisphead lettuce monoculture and an operational profit of R$ 175,85/614,4 m(2), in protected environment when in intercropping with cucumber.

Simulação e análise econômica da produção in vivo e in vitro de embriões em bovinos

The objective of this work was to evaluate the effect of the variables number of recipients, synchronization protocol, reproductive efficiency indicators and pregnancy cost, in the economic effectiveness of in vivo and in vitro bovine embryo production. A simulation application was elaborated to allow the user to insert the input variable parameters. A basic scenario, from the efficiency traditional rates of in vivo (ET) and in vitro production (IVP) techniques of bovine embryos, was introduced in the software as a criterion to compare the results. This software was able to reproduce both ET and IVP scenarios. The embryo production was simulated through stochastic simulation. The optimal number of recipients using sensitivity analysis was determined. The net present value and cost per pregnancy were used as a decision parameter. The synchronization for fixed-time embryo transfer decreased the recipient idleness and, consequently, the final cost of pregnancy, in comparison to the traditional methodology. Foetal sexing must be associated to IVP of bovine embryos. In addition, the optimal recipient number per donor is variable and depends on data inserted in the system.

Análise econômica de cultivos consorciados de alface americana x rabanete: um estudo de caso

O trabalho foi realizado para verificar se cultivos consorciados de alface e de rabanete são economicamente viáveis. Foram elaborados os custos de produção das culturas em monocultivo e em consorciação. Alguns indicadores agroeconômicos foram usados para avaliar a eficiência dos sistemas consorciados: índice de uso eficiente da terra, receita bruta, receita líquida, vantagem monetária, vantagem monetária corrigida, taxa de retorno e índice de lucratividade. A associação das culturas da alface e rabanete permitiu um melhor aproveitamento dos fatores de produção, com aumento na produção por unidade de área. Os consórcios estabelecidos ao zero (espaçamento entrelinha 0,30 x 0,30 m) e aos 14 dias após o transplantio da alface (espaçamento entrelinhas de 0,40 x 0,30m) tiveram os melhores indicadores agroeconômicos, com índices de uso eficiente da terra de 1,76 e 1,61, taxas de retorno de 4,13 e 4,53, e índices de lucratividade de 75,77 e 77,94%, respectivamente.

Viabilidade econômica do cultivo da alface crespa em monocultura e em consórcio com pepino

The protected culture, among other advantages, made possible to diminish the seasoning in offers and to improve the quality of vegetables. However, one consists in technology of high cost, that it may be attenuated with the increase in the efficiency of the use of the protected area, proportionated for the intercropping. The experiment was carried out at greenhouse at UNESP, Jaboticabal-SP, in the period of August and November of 2005, with the aim of evaluating the operational cost (COT) and the profitability of the crisphead lettuce "Veronica" (Lactuca sativa L.) in monoculture and in intercropping with the Japanese cucumber "Hokushin" (Cucumis sativus L.), in protected environment. The main cost items analyzed were the operational cost, the agricultural amendments and the materials cost. For the crisphead lettuce in monoculture and in intercropping, the COT was R$ 696,37 and R$ 295,06/614,4 m(2) respectively and the productivity was 822.53 and 890.78 kg/614,4 m(2). In monoculture and in intercropping the gross incomes were R$ 489,93 and R$ 452,39/614,4 m(2) respectively. It was verified a loss of R$ 206,44/614,4 m(2) in the crisphead lettuce monoculture and an operational profit of R$ 157,33/614,4 m(2) in protected environment when in intercropping with cucumber.

Viabilidade produtiva e econômica do consórcio entre chicória e rúcula em função da época de plantio

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Viabilidade econômica do uso do calcário na implantação de pomar de goiabeiras

With the objective of studying the relationship between limestone doses and guava production, a field experiment was conducted on Oxisol soil in the town of Bebedouro-SP, from 1999 to 2006. The experimental design was randomized blocks with four replications. The limestone was used only once in 1999, at doses from zero, 1.85; 3.71; 5.56 and 7.41 t ha(-1). The guava production increased in response to the application of the acidity corrective. The accumulated production of fruits in successive years 2003, 2004, 2005 and 2006 were associated with economical doses of limestone of 1.6; 4.4; 7.2 and 7.2 t ha(-1) respectively.

Dose econômica de calcário na produtividade de caramboleiras

Com o objetivo de estudar a relação entre doses de calcário e produção de carambolas, um experimento de campo foi conduzido em um Latossolo Vermelho distrófico, no município de Bebedouro(SP), no período de 1999 a 2006. O delineamento adotado foi o em blocos casualizados, com cinco tratamentos e quatro repetições. O calcário foi aplicado uma única vez em 1999, nas doses de: 0; 1,85; 3,71; 5,56 e 7,41 t ha-1. A produção das caramboleiras aumentou em resposta à aplicação do corretivo de acidez. As produções acumuladas de frutos, nos anos sucessivos de 2003, 2004, 2005 e 2006, estiveram associadas às doses mais econômicas de calcário de 4,5; 4,8; 5,3 e 5,3 t ha-1, respectivamente.

Efeito da Suplementação Protéica sobre Crescimento, Terminação e Viabilidade Econômica de Bezerros Mestiços Canchim Confinados Pós-desmama

The feedlot performance of 30 post-weaning 3/4 Canchim 1/4 Nellore calves, with seven months of age and 208,8 kg of liveweight, was evaluated. Three different protein sources in isocaloric and isonitrogenous diets with 60:40 forage: concentrate ratio were used. The diets, fed ad libitum, constituted of corn silage, corn grain, mineral mix and a different protein source for each treatment: cottonseed meal, soybean meal and whole soybean. The weight gain, feed: gain ratio, dry matter and crude protein intake were evaluated for the growing (84 days) and fattening phases (84 days) and for the overall period. An economic study of young bulls production model was realized at the end of experimental period. Soybean meal based diet presented the best animal performance and provided R$ 51.30/head of net profit - the best economic result.

Fonte de energia alternativa: um estudo sobre a percepção ambiental, social e econômica do biodiesel com docentes do Centro de Tecnologia do gás da cidade de Natal RN

Meaning fuel and renewal energy source s derivative additives, the term biodiesel exists in Brazil since 1980, when it was signed its first patent by Expedito Parente. Since then, its importance has grown gradually due to the worsening of the ambient problems, since its use has became a highly promising alternative to the pollution decrease, as in the carbon dioxide issue as with the smoke and sulfur oxide. In Brazil, it was created the National Program of Production, whose objective is to insert the new product in the country s energy matrix, strengthening the economy and creating new employment opportunities, being an important product to the national energetic independence, since Brazil still imports diesel to its domestic consumption. This study aims to identify the ambient, social and economic perception of the teachers from the Technology Center of Natal city (CTGÁS-RN) to the biodiesel. For that, it was used a questionnaire closed questions, organized in the likart scale, directed to the tree spheres of the research analysis, the biodiesel and its social, ambient and economic nuances, totaling 31 questionnaires full answered. In its objectives, the research was descriptive and in its approach it was qualitative. To the data analysis it was used statistical tools (Statistic software, 6.1 version and Microsoft Excel 2003). The research revealed the predominance of the ambient aspect in the sight of the teachers, followed by the social ones. The economic factors represent a minor percentage in the analysis when compared to other

Avaliação econômica da utilização de diferentes níveis de polpa cítrica com ou sem adição de complexo enzimático nas dietas de suínos

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Características reprodutivas e suas associações com outras características de importância econômica na raça Nelore

Objetivou-se com este trabalho estimar as herdabilidades (h²) e as correlações genéticas (r g) entre idade ao primeiro parto (IPP) e primeiro intervalo de partos (PIEP) e outras características como peso (PS) ao ano (A) e ao sobreano (S), altura do posterior (ALT) e perímetro escrotal (PE450) em animais da raça Nelore. Os parâmetros genéticos foram estimados em uma análise multicaracterística por modelo animal, utilizando-se a inferência bayesiana via algoritmo de Gibbs Sampling. Os parâmetros genéticos estimados sugerem a existência de variabilidade genética para IPP (h² = 0,26), sendo que a seleção para a diminuição da IPP de fêmeas Nelore deve responder à seleção individual, sem causar antagonismo do valor genético dos animais para PS (r g = -0,22 (A) e -0,44 (S)) e PE450 (r g = 0,02). A seleção para a diminuição da IPP, no longo prazo, pode levar a um aumento da ALT dos animais, embora essa associação seja relativamente baixa (-0,35). A estimativa de herdabilidade a posteriori para a característica PIEP foi baixa, 0,11±0,03. As r g entre PIEP e as demais características estudadas indicam que a seleção para essas características de crescimento não afetará o PIEP.

Avaliação técnica e econômica da matriz nutricional da enzima fitase em rações contendo farelo de girassol para poedeiras comerciais

Cento e oitenta poedeiras comerciais Isa Brown, com 60 semanas de idade, foram distribuídas em delineamento inteiramente ao acaso, em esquema fatorial 2 õ 2, com dois níveis de fitase (0 e 500 ftu/kg de ração) e dois de farelo de girassol (4 e 8%), totalizando cinco dietas, avaliadas com seis repetições de seis aves. As dietas foram formuladas a partir de uma ração controle, à base de milho e farelo de soja, isenta de fitase e farelo de girassol, valorizando na formulação das dietas a matriz nutricional da fitase. O período experimental foi dividido em quatro ciclos de 28 dias cada. A matriz nutricional preconizada para fitase permitiu o atendimento pleno das exigências das aves, mesmo quando as dietas foram formuladas com níveis nutricionais reduzidos, isso quando desconsiderados os nutrientes presentes na matriz nutricional da enzima, de acordo com recomendação da empresa produtora. A adição de fitase na dieta reduz a excreção de fósforo pelas aves e melhora os parâmetros econômicos. A inclusão de farelo de girassol no nível de 8% prejudica a produção de ovos, mas não afeta os demais parâmetros de desempenho e qualidade dos ovos.