O imposto territorial rural e os municípios: o impacto nas receitas municipais e a renúncia fiscal

O artigo reúne uma análise do impacto da arrecadação do Imposto Territorial Rural no período de 1995 a 1997 nos municípios paulistas de Bragança Paulista, Franca e Porto Ferreira frente à composição das receitas municipais. A análise é realizada com base nas legislações do imposto vigentes no período e realiza comparações de arrecadação e projeções tendo como referência os valores da terra nua arbitrados pela Secretaria da Receita Federal (SRF) e pesquisados pelo Instituto de Economia Agrícola da Secretaria de Estado dos Negócios da Agricultura e Abastecimento de São Paulo. Os resultados da pesquisa indicam percentuais de evasão fiscal que atingiram de 18% a 52% e inadimplência de até 31% e esse perfil de evasão se acentua quando a partir de 1996 a SRF deixa de estabelecer o valor da terra nua mínimo (VTNm) e passa a tomar como referência apenas os valores declarados pelo contribuinte.

Legitimacy and context: Implications for public sector reform in developing countries

This article examines the interplay between legitimacy and context as key determinants of public sector reform outcomes. Despite the importance of variables Such as legitimacy of public institutions, levels of civic morality and socio-economic realities, reform strategies often fail to take such contextual factors into account. The article examines, first, relevant literature both conceptual and empirical, including data from the World Values Survey project. It is argued that developing countries have distinctive characteristics which require particular reform strategies. The data analysed shows that in Latin American countries, there is no clear Correlation between confidence in public institutions and civic morality. Other empirical studies show that unemployment has a negative impact on the level of civic morality, while inequality engenders corruption. This suggests that poorer and socio-economically stratified countries face greater reform challenges owing to the lack of legitimacy of public institutions. The article concludes that reforms should focus on areas of governance that impact on poverty. This will in turn help produce more stable outcomes. Copyright (C) 2008 John Wiley & Sons, Ltd.

Territorial hypothesis predicts the trade-off between reproductive opportunities and parental care in three species of damselfishes (Pomacentridae: Actinopterygii)

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Territorial behaviour and dominance hierarchy of Anthracothorax nigricollis Vieillot 1817 (Aves: Trochilidae) on food resources

Dominant species are those which delimit and defend territories from other individuals of the same or different species. Subordinate species are those which, furtive and sneakily, use sources of nectar from other individuals. This study aimed to describe the aggressive interactions between species of hummingbirds, define which species are dominant and which are subordinate, investigate if the sharing of resources occurs during the visits, and compare the behaviour of the dominant species in different strata (tree, arbustive and herbaceous). The species observed interacting with Anthracothorax nigricollis Vieillot 1817 were Phaethornis pretrei Lesson and Delattrer 1839, Thalurania furcata Gmelin 1788, and Polytmus guainumbi Pallas 1764. Nine behavioural acts grouped into four categories were identified and described. The dominant species is A. nigricollis (with 0.9 of the attacks), followed by T. furcata (with 0.07) and P. pretrei (with 0.03). The resource sharing was seen only in the shrub layer, in C. surinamensis, in which there was intraspecific and interspecific sharing. A. nigricollis showed higher interspecific toleration, T. furcata (0.27) and P. pretrei (0.55) than intraspecific A. nigricollis (0.18). The frequency of occurrence of behaviours expressed by A. nigricollis in the three vegetation strata differed significantly.

The distribution of agricultural land and the question of agrarian reform in Brazil

Agrarian reform has long been an acute issue in Brazil, where the distribution of cultivable land is extremely unequal. The Land Statute adopted by the military in 1964 constituted a genuine reform programme, which, however, was never implemented as the government chose to modernize agriculture and expand cultivated areas. This has prevented the poorest from having access to the land.-from English summary

Avaliação de fatores de risco de cães sororreagentes à leptospira spp. e sua distribuição espacial, em área territorial urbana

We aimed to evaluate the risk factor of serum reactive dogs to antileptospire agglutinin and their spatial distribution in an urban area. We collected 1,000 blood samples from dogs at 20 immunization centers, homogeneously distributed in the urban area (32 km²) of Botucatu, Sao Paulo, Brazil. Diagnosis was made by microscopic serum agglutination using 24 serovars of Leptospira spp. Statistical analysis was performed by Goodman's test with 5% of significance. Spatial clusters were tested by spatial scan statistic using SaTScan. We found that 17.9% dogs reacted to Leptospira spp. (p<0.0001). Dogs with street access (22.14%) were more reactive (p<0.05) than those without (14.83%). The scan test indicated only one significant cluster influenced by age. Incorporating each one of the co-variables gender, breed, and street access to age, we found that street access was the most important. Street access and age were the most important risk factors in the large number of reactive animals in the cluster, with the castellonis serovar being the most reactive in urban dogs. The identification of a cluster with more reactive dogs than expected allows local preventive measures to be taken.

Investigação soroepidemiológica de leptospirose canina na área territorial urbana de Botucatu, São Paulo, Brasil

Leptospirosis was seroepidemiologically investigated in 775 dogs from Botucatu, state of Sao Paulo, in blood samples collected during the annual anti-rabies vaccination campaign. The samples were collected from 14 out of the 45 vaccination stations geographically distributed in five different municipal districts, with a territorial urban area of 31Km2. Samples were taken from 449 males and 326 females; 564 were of undetermined breed, and 211 were pedigree animals; ages ranged from 3 months to 20 years. Diagnosis included the microscopic serum agglutination tests using 12 Leptospira spp serovars. Serological results and epidemiological variables were compared using Goodman and chi-square tests, with χ=0.05. There were 119 (15.3%) positive samples for 11 serovars; the most important was canicola with 48 (40.3%), followed by pyrogenes 41 (34.5%). Statistical analysis showed significant difference for: breed, 17.7% positive in undetermined breeds and 9.0% in pedigrees; and sex, 18.4% positive in males and 11.0% in females. There was no statistically significant difference in relation to age with uniform distribution of positives.

Social Panorama of Latin America 2006

Includes bibliography

Nuevos enfoques del desarrollo territorial: Colombia en una perspectiva latinoamericana

Incluye Bibliografía

Decentralization and reform in Latin America: improving intergovernmental relations

Includes bibliography

Teorías y metáforas sobre desarrollo territorial

Incluye Bibliografía

A broad agenda for international financial reform

Includes bibliography

Investment and economic reform in Latin America

Includes bibliography

A territorial perspective: towards the consolidation of human settlements in Latin America and the Caribbean

Includes bibliography