Configurações contemporâneas do complexo agroindustrial do leite: produção, industrialização e consumo no Estado de São Paulo

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Renúncia de receita tributária: o caso do estado do Pará

O presente trabalho tem por objetivo analisar o instituto da renúncia de receita tributária. A prática de conceder benefícios fiscais que importem em renúncia de receita é consagrada internacionalmente para auxiliar o desenvolvimento de segmentos econômicos estratégicos, regiões desfavorecidas e grupos de contribuintes, mas não deve ocorrer de forma indiscriminada, pois pode afetar o equilíbrio das contas públicas. É nesse pressuposto que se baseia a doutrina do tax expenditure ou, como chamamos no Brasil, gasto tributário, que equipara, para fins exclusivamente orçamentários, as perdas de arrecadação decorrentes de renúncias aos gastos governamentais. No âmbito nacional, a preocupação com a quantificação e controle sobre os gastos tributários encontra assento na Constituição Federal de 1988, que determina em seu art. 165, § 6º, que o projeto de lei orçamentária será acompanhado de demonstrativo regionalizado do efeito das receitas renunciadas. A temática da renúncia de receita ganhou maior notoriedade com o advento da Lei Complementar nº 101, de 04 de maio de 2000, chamada de Lei de Responsabilidade Fiscal, que estabelece normas de finanças públicas voltadas para a responsabilidade na gestão fiscal; adota o conceito internacionalmente consagrado de renúncia de receita como gasto tributário e impõe diretrizes rigorosas para a concessão de benefícios tributários que acarretem renúncia de receita; e incorpora aos instrumentos de planejamento orçamentário os efeitos financeiros das renúncias de receita. Além dos requisitos constantes na Lei de Responsabilidade Fiscal e da observância do disposto no art. 165 da Constituição Federal, a concessão de exonerações tributárias deve sempre se coadunar com a promoção do bem-estar social, ou seja, para a concessão ou ampliação de incentivos tributários que importem em renúncia de receita é necessário que haja um interesse público justificador do ato, que confira legitimidade à renúncia. Além da abordagem teórica do instituto em questão, a presente pesquisa destina-se a verificar, no caso concreto, a utilização que o Estado do Pará faz desse instituto.

Dermatophytosis diagnosed at the Evandro Chagas Institute, Pará, Brazil

Dermatophytosis is caused by a dermatophyte fungus that affects the stratum corneum and keratinized tissue. Dermatophyte fungus has been reported worldwide as the causative agent of dermatophytosis, but the etio-epidemiological aspects of these mycoses in the state of Pará remain unknown. The purpose of this study was to describe the etio-epidemiological profile of dermatophytosis diagnosed in patients at the Evandro Chagas Institute from May 2005 to June 2006. A total of 494 patients were admitted, and their samples were collected, submitted for direct microscopic examination using 20% KOH and cultured in Sabouraud and Mycosel medium. The identification was based in macro and microscopic characteristics. Direct examinations were positive in 13% (66/494) of the patients, and agent isolation by cultivation of the biological sample was successful in 4% (20/494), with a high prevalence of T. mentagrophytes (40%; 8/20). Dermatophytosis was more frequent in women (58%; 38/66). Fifty-two percent (21/38) of the cases were children with an average age of 8 years. The most frequent clinical presentation was Tinea corporis (55%, 36/66). For the cases in which the dermatophyte agent was not isolated, we discuss the factors that may be interfering with isolation. Tinea corporis occurred more frequently observed when T. mentagrophytes and T. rubrum were the major etiologic agents.

Nitrogen budget in a soil-plant system after brachiaria grass desiccation

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

Sex and reproductive stage differences in the growth, metabolism, feed, fecal production, excretion and energy budget of the Amazon River prawn (Macrobrachium amazonicum)

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

Verificação do índice SINAPI para orçamento de obras

This work refers a comparison between a government’s index budget and another one which take into account the traditional method, in other words, taking real values practice in market as base. For its achievement will be used the design of a low standard single-family residence, quantifying all the materials needed for its construction with Prices Compositions Table for Budget, provided from the PINI publishing. After that, was made two budgets: one based on the SINAPI index costs, provided from Caixa Econômica Federal and calculated for the Brazilian Institute of Geography and Estatistics; and another based on the costs used in the SESC work in Birigui city, as well as values collected from building material stores in the same city. Finally, with both finalized budgets, will be drawn a direct comparison in order to verifying if the index can be use as parameter for budget calculations for low standard residences

Prevalence of inadequacy intake for older people: the use o National Cancer Institute (NCI) method

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

APC Hearing

Members of the Academic Planning Committee, and others here today, I will appear before this committee today and tomorrow during the APC hearing process to speak about proposed vertical cuts in the Institute of Agriculture and Natural Resources budget. Each time we will discuss a cut we in the Institute do not like ... a cut we would not make unless forced, as we are now, to do so. This is true of today's proposal to close the South Central Research and Extension Center at Clay Center.

APC Hearings

Members of the Academic Planning Committee, and others here today, it is my responsibility to speak with you about the budget cuts we are recommending in the Institute of Agriculture and Natural Resources. This is a difficult task, because I must speak for cuts that I would prefer not to make, cuts I know are opposed by constituents and colleagues whom I hold in high regard, cuts imposed upon us because of the current status of the Nebraska economy.

Nebraska Agri-Business Association

When I was with you back in August of 2001, I mentioned that in New Mexico I served on the board of the New Mexico Agricultural-Chemical and Plant Food Association, and have, I hope, some appreciation of the work you do. I also truly appreciate your interest in your support of the work conducted at the Institute of Agriculture and Natural Resources at the University of Nebraska-Lincoln. Thank you for that! Your support, always critical, becomes even more so in such difficult, difficult economic times as our state finds itself in today. Nearly $4 million dollars was permanently slashed from the IANR budget in three rounds of budget cuts between October 2001 and August 2002, a result of Nebraska's continuing revenue shortfalls. At the same time, our frustrated IANR constituents make it clear that nearly $4 million of need did not disappear with our funding. Now more cuts are expected in this legislative session.