Responsabilidade tributária de grupos econômicos

A presente pesquisa tem por objetivo investigar a responsabilidade tributária de grupos econômicos. Para tanto, analisa inicialmente o que é grupo econômico a partir da evolução da organização da empresa, verificando as formas de regulação no direito societário, bem como nos demais ramos do direito, especialmente o tributário. Em seguida, se debruça sobre a limitação da responsabilidade, a desconsideração da personalidade jurídica e a responsabilidade tributária. Verifica, então, em quais hipóteses poderia haver a responsabilidade tributária de grupos econômicos, sendo analisadas as possibilidades com fundamento legal no art. 30, IX, da Lei nº 8.212/91; art. 124 da Lei nº 5.172/66; art. 50 da Lei nº 10.406/2002; art. 990 da Lei nº 10.406/02 combinado com o art. 126, III, da Lei nº 5.172/66; e art. 116, §1º, da Lei nº 5.172/66. Por fim, aborda aspectos processuais da responsabilidade de grupos econômicos, com enfoque no incidente de desconsideração da personalidade jurídica previsto no Código de Processo Civil de 2015.

Remote presence: supporting deictic gestures through a handheld multi-touch device

This thesis argues on the possibility of supporting deictic gestures through handheld multi-touch devices in remote presentation scenarios. In [1], Clark distinguishes indicative techniques of placing-for and directing-to, where placing-for refers to placing a referent into the addressee’s attention, and directing-to refers to directing the addressee’s attention towards a referent. Keynote, PowerPoint, FuzeMeeting and others support placing-for efficiently with slide transitions, and animations, but support limited to none directing-to. The traditional “pointing feature” present in some presentation tools comes as a virtual laser pointer or mouse cursor. [12, 13] have shown that the mouse cursor and laser pointer offer very little informational expressiveness and do not do justice to human communicative gestures. In this project, a prototype application was implemented for the iPad in order to explore, develop, and test the concept of pointing in remote presentations. The prototype offers visualizing and navigating the slides as well as “pointing” and zooming. To further investigate the problem and possible solutions, a theoretical framework was designed representing the relationships between the presenter’s intention and gesture and the resulting visual effect (cursor) that enables the audience members to interpret the meaning of the effect and the presenter’s intention. Two studies were performed to investigate people’s appreciation of different ways of presenting remotely. An initial qualitative study was performed at The Hague, followed by an online quantitative user experiment. The results indicate that subjects found pointing to be helpful in understanding and concentrating, while the detached video feed of the presenter was considered to be distracting. The positive qualities of having the video feed were the emotion and social presence that it adds to the presentations. For a number of subjects, pointing displayed some of the same social and personal qualities [2] that video affords, while less intensified. The combination of pointing and video proved to be successful with 10-out-of-19 subjects scoring it the highest while pointing example came at a close 8-out-of-19. Video was the least preferred with only one subject preferring it. We suggest that the research performed here could provide a basis for future research and possibly be applied in a variety of distributed collaborative settings.

A mãe nas ações de acompanhamento do crescimento e desenvolvimento infantil

ARAÚJO, Marluce Oliveira de; ENDERS, Bertha Cruz. A mãe nas ações de acompanhamento do crescimento e desenvolvimento infantil. Revista Baiana de enfermagem, Salvador, v.19,n.1/2/3,p.93-103, jan./dez. 2004, jann./dez.2005.

Paradigms that guide the models of attention to the health in Brazil: an analytic essay

SILVA, Flávio César Bezerra da ; COSTA, Francisca Marta de Lima; ANDRADE, Hamilton Leandro Pinto de; FREIRE, Lúcia de Fátima; MACIEL, Patrícia Suerda de Oliveira; ENDERS, Bertha Cruz ; MENEZES, Rejane Maria Paiva de. Paradigms that guide the models of attention to the health in Brazil: an analytic essay. Revista de Enfermagem UFPE On Line., Recife, v.3,n.4, p.460-65. out/dez. 2009. Disponível em < http://www.ufpe.br/revistaenfermagem/index.php/revista/search/results >.

Simulação computacional como ferramenta de auxílio ao projeto: aplicação em edifícios naturalmente ventilados no clima de Natal/RN

Natural air ventilation is the most import passive strategy to provide thermal comfort in hot and humid climates and a significant low energy strategy. However, the natural ventilated building requires more attention with the architectural design than a conventional building with air conditioning systems, and the results are less reliable. Therefore, this thesis focuses on softwares and methods to predict the natural ventilation performance from the point of view of the architect, with limited resource and knowledge of fluid mechanics. A typical prefabricated building was modelled due to its simplified geometry, low cost and occurrence at the local campus. Firstly, the study emphasized the use of computational fluid dynamics (CFD) software, to simulate the air flow outside and inside the building. A series of approaches were developed to make the simulations possible, compromising the results fidelity. Secondly, the results of CFD simulations were used as the input of an energy tool, to simulate the thermal performance under different rates of air renew. Thirdly, the results of temperature were assessed in terms of thermal comfort. Complementary simulations were carried out to detail the analyses. The results show the potentialities of these tools. However the discussions concerning the simplifications of the approaches, the limitations of the tools and the level of knowledge of the average architect are the major contribution of this study

O ouro branco abre caminho: o algodão e a modernização do espaço urbano da Cidade da Parahyba (1850-1924)

The present research deals with the modernization process of the Cidade da Parahyba2, between 1850 and 1924, and its relation with the cotton economy, which represented the main source of wealth accumulation for both the private and the public sectors throughout the First Republic. This study on urban history was developed by focusing on the understanding of the city s spatial formation, and despite its emphasis on the economic aspects involved, other factors that also contribute to the development of the social life were not put aside. The modernization process of the Cidade da Parahyba was also analyzed during the period established for the study according to a chronological and thematic approach that established comparisons with the financial situation of the State, whenever this was necessary, with special attention to the contribution of the cotton economy to the State´s revenues. It was possible to detect a lack of financial help and loans from the federal and municipal administrations for finishing several public works already underway in the capital, since the federal funds allocated to the State of Parahyba do Norte were rather employed in emergency works against droughts and in agricultural development. One can then conclude that the financial resources required for the urban interventions were withdrawn from the State s treasury itself, resources that were collected mainly from activities such as cotton exportation and cotton trading. Another factor shows the interdependence between the urban remodeling and the cotton economy: during the years marked by great droughts or by hard plagues on the cotton plantations, cotton production decreased, as well as the State s finances. The first measures taken by the State s administrators were to halt all projects of urban remodeling in progress in the Cidade da Parahyba, which was, clearly, the most privileged city by the State s presidents during the period analyzed. 2 The city of João Pessoa was named Cidade da Parahyba, a designation that remained until September 1930, when it received its present-day name in order to pay homage to the president of the State, João Pessoa Cavalcanti de Albuquerque, murdered in the city of Recife in August of that same year. At that time, the State of Paraíba was known as Parahyba do Norte. Since this work is limited to a period of time comprised within the First Republic, the names employed respect the terms used in those days

Trajetos cênicos do grupo parafolclórico da UFRN:que dança é essa?

This paper aims at studying UFRN Parafolclórico Group, whose aesthetic formation is subjected to our analysis, specially at its two last performances, that is, Flor do Lírio (Lily Flower), 2004, and Debaixo do Barro do Chão (Under the Mud of the Ground), 2008. Three targets are envisaged here: to analyze the aesthetic ideas backing Parafolclórico Group exhibitions; to evaluate how their many folk elements interact with different artist languages in order to compose a certain choreography; and finally, to identify the aesthetic conformation placed behind the two different choreographs of the last performances, their trends and innermost features that differentiate them. In accordance with the Analysis of Contents (BARDIN, 2006), interviews have been made with the choreographers and the staff of the spectacles, resulting in elucidating answers to the understanding of their thematic axis. On the first chapter we called attention to motivating subjects as recollection, personal experiences, bibliography research, research in loco regarded as propelling forces of the creative works. Herein, folk culture is depicted as a dynamic process opening a frank dialogue with contemporary events and reinforcing their continuity. On the second chapter, we approached the aesthetic conformation and the scenic elements (costumes, light, scenario, make-up), integrating the studied spectacles and disseminating folk songs in various ways. As what concerns the subjects discourse, we have obtained support in authors like Robatto (1994); Lobo; Navas (2008); Burke (1989); Canclini (2006); Dufrenne (2005); Medeiros (2005); Pavis (2005); Silva (2005), among others. Those authors have provided us with an indispensable theoretic support which, added to the interviews, convinced us that the Parafolclórico Group s aesthetic conception tends to identify itself with the artist languages and other techniques of that Group. It also made sure that the Group s course aims at an aesthetic conception which is not limited to popular culture manifestations, like dance, but admits to play with other media in order to communicate its art. In view of this situation, we arrived to two conclusions: first: the group s interchanges emphasize the dynamic character of popular culture which, by establishing contacts with different realities, receives influences capable of extending its own continuity; second: the contemporary state of arts also improves multiple interchanges opening way, so, for many accomplishments in their field. Therefore, UFRN Parafolclórico Group inserts itself in the contemporary scenery by performing new evaluations of the popular dances as long as it puts them in contact with different technical, aesthetic, artist and culture combinations

Cartografia da percepção de mês e profissionais sobre a atenção a saúde de crianças/adolescentes soropositivos no município de Natal

This study had as objective to identify to the perception of mothers and professionals of health on the attention to the health of HIV-Positive children/adolescents in the city of Natal-RN. It is a descriptive-exploratory study with quantitative and qualitative approach, carried through in the Giselda Trigueiro Hospital and in the State and Municipal Health Councils in Natal - RN, from march to december of 2005. The sample was composed by 56 participants, 33 mothers of children who use specialized assistance and 23 professionals. Data collection occurred with the application of a half-structuralized interview. Quantitative data were analyzed through descriptive statistics and qualitative data were submitted to content analysis. Prevailing categories in relation to the cartography of the attention to seropositive children and adolescents in Natal were: Organization and dynamics of the attention; Institutional management and human development; Control and prevention; other contexts of attention; relationship/communication team-patient and organization and functioning of the services. The profile epidemiologist of the children, adolescents and of the people/mothers, who take care of them with HIV/Aids, followed the evolution of the epidemic in the country and the world. It was verified that mothers need care and information; however they make a positive evaluation of the attendance they receive. It was also observed many gaps in the services of assistance, in which the researched group was attended, beyond imperfections in the communication between health professionals and users. The professionals recognize the advances that the politics represent for the assistance of people with Aids; however feel themselves limited by the precariousness of the system and the partner-economic conditions of the people. According to these data, it can be verified great challenges to go through in the context of integrality of the assistance to HIV positive children and adolescents in the city of Natal and in the improvement of the communication in the institution of reference

A recepção da criança com deficiência intelectual ao texto literário na educação infantil

The focus of this thesis is children's reception to literary texts starting from literary livelihood in an inclusive literary context, looking for the possible evidences that are present in the construction as reader/hearing of literature. Based on a study case, we search the ways of participation of a child (girl) with intellectual deficiency in situations of offering and reception of literary texts, looking for the understanding and explication of some aspects of her processing and the building up of an initial reader. The data were taken starting from observations in moments of reading and story-telling in the period from November to December/2008 and May to June/2009 in a public school of children education, in Natal- Brazil, in which there was a registered student showing intellectual deficiency associated to Down syndrome. As research tools we used: field diary, interview scripts and video recordings. The analyses were based on research from Amarilha (2001, 2006a, 2006b), Bettelheim (2007), Coelho (2008), Iser (1996), Jauss (1979, 1994), Luria (1990a, 1990b), Vygotsky (1991, 1993), Wallon (2007, 2008) amongst others. The research showed that although expressing little verbalization and limited levels of attention, body attitudes, movements and talks of the child under investigation, denounced engagement and rendition to the sonority of the texts shared. These data gives us traces that, under a mediating action, the child with intellectual limitation can turn into a reader/hearing subject of literature, developing a sensitive and a selective attitude towards the literary text. Amongst other aspects, we identified that (1) a conception of deficiency present through the school that recognizes his/her potential of developing and learning (2) the situation of sharing, that favours a relation with the texts through the other, and (3) the relevance of orality providing the semantic paths that help the child in the building up of meaning, presenting themselves as fundamental to her/his viewing of the literary text, and, therefore, the formation of the reader. Thus, recognizing her/his capacity and possibilities, we think it is important to guarantee to the child with intellectual deficiency, a space towards interaction with the fictional text in which the child can learn and live its ludic and interactive character, to enjoy its hearing abilities, benefiting, then, from the aesthetic experience lived, mainly, in collective situations mediated through the more experient reader and shared with her/his different pairs. The research shows yet that, looking after conditions that guarantee a comfortable environment to the story hearings in the classrooms that focus on children education, being aware of a selection and the prosody of stories, the didactic contract, the attention to individual reactions, enlarge the possibility of any child deficient or not to enjoy her/himself as reader/ hearing subject of literature, engaged in its richness and magic

O atendimento educacional especializado no processo de inclusão escolar, na rede municipal de ensino de Mossoró/RN

This dissertation aims to analyze the specialized educational services(AEE, Portuguese) implemented in four municipal schools of Mossoró/RN, with attention to the process of collaboration between regular classroom teachers and multifunctional resource classroom teachers. We use as theoretical reference the works of Vygotsky and others authors that write about education and collaboration. To accomplish the research we chose a qualitative approach, using as a methodological resources: study of cases, bibliographical, documental and field research. For the field research we make observations in regular and multifunctional classrooms. We produce group intervieus with regular and multifunctional teachers. From the analysis performed we identify that the concepts and the practices of teachers in regular classrooms changes, with integrationist predominance. The AEE s teachers had more inclusive conceptions and greater investment in continuing education than the regular classroom teachers. The practices of regular classroom teachers are more traditional, what makes the learning process more difficult for the students, even more for the students with disabilities and pervasive developmental disorders. Teachers of AEE was more interactive and creative, however, the attention to the students was more individual. In three of the four schools surveyed stand out the efforts of the teachers of specialist classroom to collaborate with regular school teachers, by notes, e-mails, phone calls and resource sharing. In one of the four was noted a good collaborative interactive between the AEE teachers and the regular school teachers. The school with the worst improvement was that in which the actions of the teachers of the AEE were limited to actions in multifunctional resource classroom. The resistance to these professionals was identified in the statements of the regular classroom teachers. Another issue raised was the lack of time for teachers to conduct AEE actions that contribute to the process of school students, because their working hours is restricted to the opposite turn in school. Transport difficulties for the students to attend the resource classroom multifunctional and the lack of dialogue with the health sector was challenges for the four schools. The families were with a practically constant interest to interact with the AEE teachers in the four schools. Thus, we believe that the presence of AEE school can make contributions to the educational process, however, it is necessary more attention to the collaborative process between teachers and the school community

Hyperfine interaction in Zn-Al layered double hydroxides intercalated with conducting polymers

Organic-inorganic hybrid materials based on the assembly between inorganic 2D host structure and polymer have received considerable attention in the last few years. This emerging class of materials presents several applications according to their structural and functional properties. Particularly, among others, layered double hydroxides (LDHs) provide the opportunity of preparing new organically modified 2D nanocomposites. Pyrrole carboxylic acid derivatives, namely 4-(lH-pyrrol-1-yl)benzoate, 3-(pyrrol-i-yl)-propanoate,7-(pyrrol-1-yl)-heptanoate, and aniline carboxylic acid derivative, namely 3-aminobenzoic acid, have been intercalated in LDHs of intralamellar composition Zn2Al(OH)(6). The LDHs were synthesized by the co-precipitation method at constant pH followed by hydrothermal treatment for 72 h. The materials were characterized by powder X-ray diffraction patterns (PXRD), transmission electron microscopy (TEM) thermogravimetric analysis (TGA), and electron spin resonance (ESR). The basal spacing found by the PXRD technique gives evidence of the formation of bilayers of the intercalated anions. ESR spectra present a typical signal with a superhyperfine structure with 6 + 1 lines (g = 2.005 +/- 0.0004), which is assigned to the interaction between a carboxylate radical from the guest molecules and a nearby aluminium nucleus (I = 5/2) from the host structure. Additionally, the ESR data suggest that the monomers are connected to each other in limited number after thermal treatment. (c) 2007 Elsevier Ltd. All rights reserved.

Kinetics of interface state-limited hole injection in alpha-naphthylphenylbiphenyl diamine (alpha-NPD) thin layers

Injection-limited operation is identified in thin-film, alpha-NPD-based diodes. A detailed model for the impedance of the injection process is provided which considers the kinetics of filling/releasing of interface states as the key factor behind the injection mechanism. The injection model is able to simultaneously account for the steady-state, current-voltage (J-V) characteristics and impedance response. and is based on the sequential injection of holes mediated by energetically distributed surface states at the metal-organic interface. The model takes into account the vacuum level offset caused by the interface dipole, along with the partial shift of the interface level distribution with bias voltage. This approach connects the low-frequency (similar to 1 Hz) capacitance spectra, which exhibits a transition between positive to negative values, to the change in the occupancy of interface states with voltage. Simulations based on the model allow to derive the density of interface states effectively intervening in the carrier injection (similar to 5 x 10(12) cm(-2)), which exhibit a Gaussian-like distribution. A kinetically determined hole barrier is calculated at levels located similar to 0.4 eV below the contact work function. (C) 2008 Elsevier B.V. All rights reserved.

Os Centros de Especialidades Odontológicas como suporte da atenção básica: uma avaliação na perspectiva da integralidade

The public dental services in Brazil were limited, practically, to the basic care, so that the specialized services acted, up to 2002, no more than 3,5% of the total of clinical procedures. That lower offer reveals the difficulty of continuity of the attention, that is, the comprehensiveness in the assistance, particulary, the reference and counter-reference system. Brasil Sorridente search to supply those needs when proposing Speciality Dental's Centers(CEOs Centros de Especialidades Odontológicas, Brazil) to compose the services of average complexity. In 2005, Ministry of Health enabled the three CEOs of Natal, located in the North II, East and West Sanitary Districts. This investigation evaluated the implantation of these CEOs, as support of the family health care teams, in the perspective of organization of the services in assistencial nets in Natal/RN. It was a study of evaluation, with qualitative approach and some quantitative data as contribution. Dentists, users and managers were interviewed to identify and to understand their perceptions, relationships and experiences in the daily of the services. The conceptual base that orientated the investigation was the principle of comprehensiveness, in its operational sense of the hierarchization in health attention levels. The collection of data was done with documental research, direct observation and semi-structured interview. The analysis was accomplished by triangulation of the extracted content from the used techniques and sources of interviewed groups depositions, looking for theoretical-conceptual support in specific bibliography. The results pointed aspects that go away from the comprehensiveness like: low resolution of problems in the basic net; little valorization of the space in the health units; traditional models of access to health services, insufficient offer for some specialties, compromising the reference and counter-reference system; practices centered in procedures in the CEO; bureaucratic directions from basic care to the specialized service; disintegrated and disjointed system among levels of attention; disrespect to the municipal protocol. On the other hand, there is an approach of compreensiveness in situations like: increase of the access and covering in the Family Health Strategy (ESF Estratégia Saúde da Família, Brazil); larger approach between professional and user; tendency to the quantitative and qualitative growth of specialized actions; punctual initiatives of relationships among levels; existence of protocol to guide professionals

Treatment of PVC using an alternative low energy ion bombardment procedure

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

Dynamical erosion of asteroid groups in the region of the Pallas family

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