Desvios de finalidade no Direito Constitucional Tributário brasileiro: aspectos estruturais e teleológicos da tributação na Constituição Federal de 1988

This work deals with considerations regarding common types of tax misuse that are present in the 1988 Brazilian Constitution. Thus, the work aims to unveil dogmatic features present in these practices that are considered illegal and are beset with vices such as power misusage. The research also aims to acknowledge the unconstitutionality issues regarding other guidance on behalf of goods that are responsible for the gradual positive approach realized by the 1988 Brazilian Federal Constitution. Thus, the work systematically used methodological procedures that aim to interpret the logical premises present as in the structure proposed by incidence rule matrix as in Ihering´s correction criteria considered as effective in itself. This is done also considering themes such as the Brazilian Public Tax legal matters. The work also performs a teleological debate of the Brazilian National Tax System as well as other related themes. It is understood that power misusage or any regards increase in aliquots. This can be observed in the quantitative criteria present in central aspects regarding taxes that are described in the constitutional regime either regulatory or induced nature, such as §1º, of the normative information present in article number 153 which is considered predominantly as tax raising such as pointed out in the 1988 Brazilian Constitution. On the other hand, it is seen that the type of misguidance with goods is understood as a practice that deviates as well as cuts connection with (rectius, unattaches) tax resources that are gathered and destined to specific constitutional purposes. At the end, the work deals with issues that aim to identify possible causes that lead to the use of norms and patterns that regulate such deviations. The research emphasizes ratio issues that are present in tax inspection proposals and invalidation that aim to restore the logical compatibility of these normative actions included in the Constitutional Tax Legal matters that was put forth by the 1988 Brazilian Federal Constitution

Pré-compostagem de cadáveres de bovinos acometidos pelo botulismo

Foram pré-compostados, em células individuais e isoladas, cinco cadáveres de bovinos acometidos pelo botulismo com a finalidade de monitorar a presença de esporos de Clostridium botulinum e de toxina botulínica antes e após o processo de decomposição em leira estática com fonte de carbono. O diagnóstico da intoxicação nos animais foi baseado nas características clínico-patológicas, epidemiológicas ou laboratoriais. Dos cinco bovinos com evolução clínica crônica de botulismo, cujos cadáveres foram pré-compostados, três foram acometidos pela toxina tipo D, um pelo complexo CD e um dos animais foi negativo na tentativa de detecção da toxina e de esporos da bactéria nas vísceras pelo bioensaio e neutralização em camundongo. O processo de pré-compostagem foi realizado em leira estática, com o uso de material carbonáceo umidificado como substrato e esquartejamento do animal, vedado individualmente com lona plástica e sem aeração por um período de 50 dias. A temperatura das leiras foi monitorada durante o período e oscilou de 40,5-52,4ºC. Após a abertura das leiras, pôde-se constatar a completa decomposição de todo material mole, com redução significativa do seu peso (de 26,5-44,5%), restando apenas os ossos. Não foi detectado esporo ou toxina botulínica no interior dos ossos (n=5 para cada cadáver). Nas 200 amostras examinadas do homogeneizado restante (n=40 para cada cadáver), em apenas duas amostras de uma leira foram detectados esporos de C. botulinum tipo C, enquanto que todas foram negativas para a tentativa de detecção da toxina botulínica pelo bioensaio em camundongo. da forma como foi avaliado o processo de pré-compostagem de bovinos mortos pela intoxicação botulínica não contribuiu para a proliferação de C. botulinum.

Reconfigurações industriais das regiões metropolitanas do Nordeste: uma análise a partir do emprego formal

Industrial development experienced by Brazil from the 1950s, changed the concentration of population in the country. The process of development of domestic industry, concentrated in urban areas, crowded growing portion of the population.The Southeast region during the first stage of industrialization driven by the state, with the implementation of Plan goals, captained the major industrial projects implemented in the period and became the main industrial center of the country.In the decade from 1960 to 1980 the state action was marked by numerous regional development projects, softening the industrial concentration and Brazilian investment redirected to the Northeast.The second National Development Plan implemented in the 1970s led to major investments Northeast.This period marked the widespread urban growth and institutionalization of the first metropolitan areas in Brazil.The change of this developmental process is altered with the fiscal and financial crisis of the state in the 1980s and 1990s and spending cuts aimed at national development, reorienting the economy to liberal policies of economic liberalization and reduction of activity in the economy.Industrial policy was relegated to local development plans from the 1990s to the federating units fitting the wide use of tax incentives, the "war tax" to the continued industrialization process.In this context of the national economy work seeks to analyze the industrial setting in the metropolitan areas of Fortaleza, Recife and Salvador between 1995 and 2010.Although the metropolitan areas of Fortaleza, Recife and Salvador are the main urban centers of the Northeast, responsible for the advancement of industrial development, reconfigurations occurred between 1995 and 2010 by changing the level of industrial specialization built by regional division of labor in these regions.The work will be carried out by the method of descriptive analysis of the literature review on regional and urban development.Constitute quantitative method as the secondary data analysis of formal employment from the Annual Social Information (RAIS) Ministry of Labour and Employment (MTE).Using data RAIS / MTE analyzes the industrial specialization index using the Locational Quotient (LQ).Thus, it is assumed as a parameter analysis QL> 1, when the region has become specialized in a particular sector or QL <1, when the region does not have expertise in industrial sector analyzed.The conclusion of study indicates that there was in these metropolitan areas maintained the same bias hub.Fiscal policies, the states, was not successful in diversifying the productive structure and the Northeast region itself.This result is demonstrated by the need and dependence on state investments in the region to promote development.Industrial policies of recent years have been positive to meet the objectives of employment generation, but there must be specific policies for better diversification of production, in addition to integrating the economy of the Northeast sector and regionally

Utilização da microscopia eletrônica de varredura como ferramenta de avaliação da estrutura do tecido de abacate 'quintal' após danos mecânicos

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

O dia mais feliz da minha vida: a entrada na universidade segundo os alunos recém-ingressos no curso de Pedagogia da UFRN(2004.1)

The present work, based on the methodological principles of the Comprehensive Discourse Analysis, aimed, through the speech of twelve newly arrived students at the Pedagogy course of the Federal University of Rio Grande do Norte, to understand the moment students start university. It also aimed to analyze the relationship between the schools they were coming from and university entrance as well as the relationship between university and their new students. In the first part of the work, which focused on school knowledge, a comprehensive listening of the speeches of the students led primarily to a distinction, established by the students, between public and private schools, a distinction especially based on the view of superiority of private schools against public ones. The abovementioned interpretation is found in the discussion of the structural duality of Brazilian education which, historically, offers different pedagogical appliances among students of more priviledged social classes and those who come from lower levels of society. The overcome of this duality, aspired by the Brazilian Constitution of 1988, was stopped by the advent of a new economic model neoliberalism, which reinforced the differences between public and private when it prioritized the market on the economic, political and social relations, including educational projects. Impoverishment of public institutions and pauperization of the work of professors affected also the relationship between teachers and studens at the current institution. This is how the teacher becomes the greatest villain at the public management system. All of these references concerning differences in the quality of teaching at public and private schools, expressed by the students interviewed, however, were centered in the preparation for the entrance exam, called vestibular, thus showing a view that the relationship between the student and the school he came from is of a propedeutic kind and even so, reduced to a preparation for an entrance exam. In the second part of the work, which analyzed the relationship between newly arrived students and their university, it was noticed that the latter represents a whole new world. This world is seen as the change at the student´s social statute for now he is grown, takes more responsibilities and is socially respected. This change of attitude established by society and the discovery of a new world which requires more independence from the students, creates in them feelings of pride and fear and they feel insecure when it comes to making decision in the campus because now their decisions deliver a greater load of responsibility. This is when students understand they need to develop autonomy, which is seen, in this work, as the capacity to make conscious decisions. Nevertheless students expressed an understanding of autonomy as something that comes as a gift for those who enter university and not as a process that is constructed from social experiences. For these students, the need to be autonomous refers to the relationships with their teachers and the search for information. This search, however, is also related, according to interviews, to public school financial cuts, which penalize university, and to the lack of employers

Identification of Salmonella spp. isolates from chicken abattoirs by multiplex-PCR

The present study was carried out to report the occurrence Salmonella spp., Salmonella Enteritidis, and Salmonella Typhimurium in chicken abattoirs. Samples of feces; feathers; scald, evisceration, and chiller water; and rinse water of non-eviscerated, eviscerated, and chilled carcass were collected from six chicken abattoirs. Salmonella isolates were identified by a multiplex-PCR using three sets of primers targeting the inuA, pefA, and sefA gene sequences from Salmonella spp., S. Typhimurium and S. Enteritidis, respectively. Salmonella spp. was detected in 10% (29/288) of the samples, whereas serovars Enteritidis and Typhimurium were identified in 62% (7/288), respectively. The results indicate the need to improve hygiene and sanitary standards in poultry slaughter lines, besides the education of food handlers and information to consumers. (c) 2006 Elsevier Ltd. All rights reserved.

Temperatura e tipo de preparo na conservação de produto minimamente processado de abacaxi-'Pérola'

O presente trabalho teve como objetivo avaliar o efeito do tipo de preparo (rodelas e metades) e da temperatura de armazenamento (3ºC, 6ºC e 9ºC) na conservação de produto minimamente processado de abacaxi-'Pérola'. Os frutos, depois de selecionados, lavados e desinfectados com cloro, foram armazenados por 12 horas a 10ºC, antes de serem processados sob condições higiênicas, embalados em contentores de polietileno tereftalatado (rodelas) ou bandeja de isopor recoberta com filme de cloreto de polivinila esticável (metades) e armazenados por até 12 dias. Os produtos foram avaliados quanto à evolução da atmosfera interna na embalagem, respiração, quantidade de suco drenado e evolução da massa fresca e da aparência. Foram testadas, durante o período de armazenamento, a aceitabilidade pelos consumidores, no início do experimento e enquanto a aparência e a análise microbiológica permitiram. A presença de bactérias mesofílicas e coliformes totais e fecais foi avaliada a cada três dias. Durante o armazenamento, a porcentagem de O2 nas embalagens apresentou decréscimo, enquanto a de CO2 aumentou até 20% para as metades e até 1,86% para as rodelas. A intensidade dos cortes no preparo teve influência direta na respiração, assim como nas perdas de suco e de massa fresca. A temperatura influenciou na respiração e foi fator limitante à vida de prateleira do produto, pois os produtos armazenados a 9ºC, conservaram-se por 6 dias, enquanto os mantidos a 3ºC e 6ºC, por até 9 dias.

Influence of chlorine added to drinking water during the preslaughter feed withdrawal on microbiology and morphology of the broiler gastrointestinal tract

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

Pressão e temperatura da água de lavagem na população microbiana da superfície de carcaças bovinas

The aimm of this study was to evaluate the influence of washing water temperature and pressure on mesophilic and psycluotrophic aerobic bacterial populations, yeasts and molds, total conforms and fecal coliforms population, whereas the cattle carcass surface may become contaminated during the different slaughter procedures and the final carcass washing may reduce microbial population Samples were taken by sponge swabbing in four areas of carcass surface (flank, neck, chest and rump), from which 20 were washed with write, at 25 degrees C and without artificial pressure, 20 with water under a pressure of 3atm, 20 with water at 40 degrees C and without artificial pressure and 20 with water at 40 degrees C under a pressure of 3atm For control purpose and using the same method to collect more 20 carcasses samples were taken without washing., loading 100 samples The results showed that the water at 25 degrees C undo 3atm pressure was more efficient to remove microorganisms from carcass surface than the heated water, although this latter promoter a mote visible clean carcasses

Processamento mínimo de mamão 'formosa'

Este trabalho foi conduzido para verificar o efeito do tamanho do corte, 2,5 x 2,5cm (corte 1) e 2,5 x 5,0cm (corte 2), e da temperatura de armazenamento (3, 6 e 9ºC), na velocidade da modificação da atmosfera ambiente e nas características químicas de mamões do grupo `Formosa' minimamente processados e embalados em copos plásticos (500ml). A concentração de CO2 no interior destes copos aumentou 2 a 3 vezes, durante as primeiras 6 horas após o corte, para depois diminuir e se estabilizar. Esta concentração aumentou com o aumento da temperatura de armazenamento. A umidade dos pedaços diminuiu consideravelmente nos dois primeiros dias, e a temperatura que melhor conservou a umidade foi a de 6ºC. A acidez total titulável foi menor no corte 2, com as maiores reduções a 6 e 9oC. Os teores de sólidos solúveis totais não variaram entre os tratamentos, e os cuidados higiênicos adotados durante o processamento permitiram a obtenção de produtos com baixa contagem microbiana, 10³UFC.g-1 nos pedaços armazenados a 9ºC após sete dias, e com boa manutenção da qualidade sensorial das mesmas. Estes resultados permitem indicar o mamão `Formosa' para a produção de produtos minimamente processados, na forma de pedaços, com conservação refrigerada (3 e 6ºC ) por um período de 7 dias.

Dietas de baixa proteína no desempenho de frangos criados em diferentes temperaturas

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

Desempenho e rendimento de carcaça de frangos de corte alimentados com pectina na ração

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

Efeito da restrição alimentar quantitativa sobre o ganho compensatório e composição da carcaça de frangos

O objetivo deste trabalho foi avaliar a influência do nível de restrição alimentar sobre o ganho compensatório e composição da carcaça de frangos Ross. Foram utilizados frangos machos, submetidos a restrição alimentar quantitativa de 30% e 70% do consumo diário das aves alimentadas ad libitum, entre o 8º e o 14º dias de idade e realimentados ad libitum até 42 dias de idade, em um experimento inteiramente casualizado, segundo um esquema em parcelas subdivididas, tendo como parcelas o programa alimentar (ad libitum, restrição 30% e 70%) e subparcelas a idade das aves (dias). O ganho de peso, peso da carcaça, peso do intestino e quantidade total de gordura dos frangos restritos a 70% foram significativamente menores aos 42 dias de idade; no entanto, não foram verificadas diferenças significativas quanto a estes parâmetros entre frangos restritos em 30% e os alimentados ad libitum. A conversão alimentar, o comprimento do intestino e a gordura abdominal não foram afetados pelo programa alimentar. Os resultados obtidos nestes experimentos evidenciam que frangos de corte submetidos a restrição alimentar de 30% apresentaram ganho compensatório durante o período de realimentação; no entanto, a restrição de 70% é muito severa, afetando de forma negativa tanto o desempenho quanto a qualidade da carcaça dos frangos.

Effect of dietary energy and stocking density on the performance and sensible heat loss of broilers reared under tropical winter conditions

The objective of the present study was to evaluate the effects of different dietary energy levels and stocking densities on the thermoregulating parameters, live performance, and carcass traits of broilers reared under tropical winter conditions at different times of the day. In total, 1,312 one-d-old male broilers were used. Birds were allotted to three different stocking densities (10, 14 or 18 birds/m²) and two dietary energy levels (2900 or 3200 kcal ME/kg). The following parameters were evaluated:radiant heat load (RHL), rectal temperature (RT), feed intake (FI), weight gain (WG), feed conversion ratio (FCR), livability (L), production of live weight per area (WA), and carcass yield. Stocking density did not affect sensible heat loss (SRL) or rectal temperature (RT); however, as expected, sensible heat loss (SRL) and RT were influenced by time of the day, with higher values in the morning and in the afternoon, respectively. There was no effect of treatment (p>0.05) on carcass or parts yield. Feed intake was reduced in 3%, whereas weight gain and feed conversion ratio improved in 8 and 10%, respectively, as dietary energy level increased. on the other hand, stocking density did not influence live performance or carcass traits. Based on the present results, it is concluded that sensible heat loss depends on dietary energy levels and particularly on time of the day. Therefore, environmental house management is suggested during tropical winters in order to reduce differences between broiler skin and environmental temperatures in the morning and in the afternoon.

Does low-protein diet improve broiler performance under heat stress conditions?

Nutrition for broilers under high temperatures is extremely important for brazilian broiler chicken industry because the amounts of consumed nutrients and environmental temperature have great effects on bird performance and carcass quality. Among diet nutrients, protein has the highest heat increment; thus, during many years, diets with low protein level were recommended in order to reduce heat production in broiler chickens under heat stress. However, reports have shown that low-protein diets have negative effects on broiler performance when environmental temperature is high, because during heat stress, low food intake associated to a low diet protein induce amino acid deficiencies. Other studies have shown that broilers fed low-protein diets increase their energy requirement for maintenance with higher heat production. Thus, with the growth of broiler industry in tropical areas more challenges need to be faced by the farmers. So, both the ambient and nutritional conditions ought to be well managed to avoid negative effects on poultry production once they can affect the metabolism (body heat production under low temperature and body heat dissipation under high temperature) with consequence on poultry performance (meat and eggs).