Redução do imposto sobre produtos industrializados: uma análise econômico-tributária dos reais efeitos das medidas de incentivo ao mercado automotivo

Aborda-se as medidas de redução da alíquota do Imposto sobre Produtos Industrializados para o mercado automotivo, como instrumento extrafiscal de incentivo ao setor em questão, diante dos efeitos da crise econômica mundial de 2008. O estudo efetuado tem como objetivo verificar os reais efeitos econômico-tributários da redução do IPI para o setor automotivo, verificando se as vendas, de fato, aumentaram com os programas de incentivo, assim como em que medida o consumidor final foi beneficiado pela desoneração tributária concedida pelo Governo. Como forma de viabilizar o estudo proposto, serão analisados os diferentes programas de incentivo ao setor automobilístico, levando em consideração seus períodos de vigência e evolução das alíquotas no decorrer do tempo. Nesse sentido, demonstra-se necessário analisar a progressão das vendas no período analisado, assim como a evolução dos preços dos automóveis objetos do benefício fiscal. Conforme se verificará, as medidas de redução do IPI proporcionaram a recuperação do setor automotivo, com um considerável aumento nas vendas, além de terem beneficiado o consumidor final, com uma significativa redução do preço de mercado dos automóveis.

Measurements of income inequality: a critique. Inflation and income inequality: a link through the job- search process

In this paper I claim that, in a long-run perspective, measurements of income inequality, under any of the usual inequality measures used in the literature, are upward biased. The reason is that such measurements are cross-sectional by nature and, therefore, do not take into consideration the turnover in the job market which, in the long run, equalizes within-group (e.g., same-education groups) inequalities. Using a job-search model, I show how to derive the within-group invariant-distribution Gini coefficient of income inequality, how to calculate the size of the bias and how to organize the data in arder to solve the problem. Two examples are provided to illustrate the argument.

Uso da informação por profissionais de vendas - estudo de caso do varejo brasileiro

Ao entender os processos organizacionais e humanos que transformam a informação em percepção, conhecimento e ação, uma organização é capaz de perceber como investir mais adequadamente na captação, manutenção e desenvolvimento de suas fontes de informação. Esse cenário pode ser ainda mais crítico num setor de mão de obra intensiva como o varejo, onde o elo primário da relação com seus consumidores é a força de vendas. O objetivo principal deste trabalho é identificar como e por quê os profissionais de vendas que atuam no varejo usam a informação em sua rotina profissional, atentando para as limitações que cercam esses profissionais no desempenho de suas atividades. Para tanto, foi desenvolvido um estudo de caso em organização varejista brasileira de grande porte, com foco no lançamento do novo conceito de loja voltado para a comercialização de produtos de tecnologia móvel, quais sejam celulares, smartphones, tablets e acessórios, tendo a teoria do uso da informação de Choo (2003) servido de alicerce principal para o estudo. O uso da informação pelos profissionais de vendas foi analisado em três arenas estratégicas: sensemaking, construção de conhecimento e tomada de decisão. Nossas descobertas nos levam a acreditar que o profissional de vendas usa a informação nas referidas arenas, no entanto, tal uso parece apresentar gradações, com maior ou menor intensidade, de acordo com a arena em questão.

A regulação descentralizada da governança corporativa: uma análise da criação dos segmentos de listagem do mercado organizado de valores mobiliários administrado pela Bovespa

O presente trabalho tem como objetivo analisar pela perspectiva da regulação descentralizada a criação dos segmentos de listagem do mercado de valores mobiliários administrado pela Bovespa. O objetivo de analisar a criação dos segmentos de listagem inclui a descrição do fenômeno para apontar fatores que levaram as companhias e controladores a alterarem seus comportamentos e a construção de um argumento normativo formulado a partir do reconhecimento desses fatores. No debate sobre regulação da Governança Corporativa, o conceito de regulação normalmente assume uma definição centrada no Estado. Grande parte da análise da criação dos segmentos de listagem do mercado administrado pela Bovespa seguiu essa perspectiva. A criação dos segmentos de listagem, então, foi classificada como um fenômeno autorregulatório, privado e de mercado. Dessa análise seguiu a formulação de um argumento normativo, o qual prescreveu o uso da autorregulação a atores que visassem estabelecer regras específicas de Governança Corporativa. Contudo, a perspectiva da regulação descentralizada questionou o pressuposto da centralidade do Estado no conceito de regulação. A perspectiva da regulação descentralizada sustentou que não só atores estatais estão cada vez mais envolvidos com atores não estatais em complexas colaborações e delegações para o exercício da regulação, como também sustentou que atores não estatais exercem regulação, incluindo, a formulação, monitoramento e enforcement de regras. Para lidar com essa complexidade dos fenômenos empíricos regulatórios, Julia Black, baseando-se na teoria dos sistemas e na literatura de Governança, formulou o conceito de regulação descentralizada. Pelo conceito de regulação descentralizada, a regulação é exercida por uma rede de atores interdependentes, estatais e não estatais, que utilizam mecanismos legais e extralegais para o exercício do poder e do controle. Diante disso, adotando esse conceito de regulação descentralizada de Julia Black, o presente trabalho pretendeu descrever a criação dos segmentos de listagem e formular um argumento normativo baseado nessa descrição. Como resultado da pesquisa realizada, foi possível concluir que a criação dos segmentos de listagem não se restringiu às partes que celebraram o Contrato de Participação, mas envolveu diversos atores, estatais e não estatais, os quais tinham uma relação de interdependência entre si e compartilharam diversos mecanismos no exercício da regulação. Com isso, não se pode resumir os fatores que fizeram com que companhias e controladores alterassem seus comportamentos e adotassem algumas regras de Governança Corporativa à voluntariedade e ao aspecto autorregulatório. Desta análise segue que, se é possível apontar para um argumento normativo do caso da criação dos segmentos de listagem, o argumento normativo não é a prescrição da autorregulação, mas sim a prescrição do uso do poder regulatório fragmentado entre diversos atores, estatais e não estatais.

Lifestyle factors, direct and indirect costs for a Brazilian airline company

OBJECTIVE: To analyze lifestyle risk factors related to direct healthcare costs and the indirect costs due to sick leave among workers of an airline company in Brazil. METHODS: In this longitudinal 12-month study of 2,201 employees of a Brazilian airline company, the costs of sick leave and healthcare were the primary outcomes of interest. Information on the independent variables, such as gender, age, educational level, type of work, stress, and lifestyle-related factors (body mass index, physical activity, and smoking), was collected using a questionnaire on enrolment in the study. Data on sick leave days were available from the company register, and data on healthcare costs were obtained from insurance records. Multivariate linear regression analysis was used to investigate the association between direct and indirect healthcare costs with sociodemographic, work, and lifestyle-related factors. RESULTS: Over the 12-month study period, the average direct healthcare expenditure per worker was US$505.00 and the average indirect cost because of sick leave was US$249.00 per worker. Direct costs were more than twice the indirect costs and both were higher in women. Body mass index was a determinant of direct costs and smoking was a determinant of indirect costs. CONCLUSIONS: Obesity and smoking among workers in a Brazilian airline company were associated with increased health costs. Therefore, promoting a healthy diet, physical activity, and anti-tobacco campaigns are important targets for health promotion in this study population.

Consórcios públicos intermunicipais no Brasil: panorama após os 10 anos da Lei 11.107/2005

Com a promulgação da Lei 11.107/2005 que regulamentou o artigo 241 da Constituição Federal, também conhecida como a Lei dos Consórcios, os mesmos passaram a ter um marco regulatório que proporcionou maior segurança jurídica e permitiu a expansão deste tipo de arranjo para diversas áreas além daquelas já utilizadas, bem como foi estruturada uma arquitetura de gestão para os mesmos. Com isso, a expectativa era de que a cooperação e a ação coordenada entre os entes federados seriam ampliadas. Assim, este estudo apresenta um panorama deste período de dez anos para os Consórcios, iniciando com a histórico da Lei desde sua fase de projeto até a sua promulgação. Nesta análise foi identificado que a Lei promulgada é resultado da mescla de dois projetos apresentados sobre o tema, um de origem do Poder Legislativo e outro do Poder Executivo, sendo que este último teve forte influência sobre o primeiro. Ainda, a promulgação da Lei foi fruto de um acordo entre estes dois poderes. Para que se identificasse a realidade dos Consórcios, o presente trabalho buscou no Federalismo e na Municipalização o pano de fundo como referencial teórico para a discussão do tema de associativismo entre entes públicos. Também se verificou a produção acadêmica existente no Brasil sobre os Consórcios Públicos que, a despeito de ainda ser pequena, relata diversas soluções já implementadas pelo país afora bem como os desafios que os Consórcios enfrentam para o efetivo atingimentos dos seus objetivos. Ainda, foi realizado um levantamento da tipologia dos Consórcios existentes no Brasil, cuja base de dados foi a pesquisa realizada pela organização não governamental Observatório dos Consórcios Públicos e do Federalismo em 2012, para se identificar a distribuição dos mesmos pelo país, dada a inexistência de levantamentos por entes oficiais sobre a existências de Consórcios no Brasil. Por fim, é apresentada uma perspectiva para os consórcios sobre quatro diferentes contextos, todos com vistas a estimular este tipo de arranjo para que eles se tornem fortes ferramentas catalizadoras do associativismo e da cooperação entre entes públicos e promovam efetivamente a geração de valor público.

Prevenção de úlceras por pressão segundo a perspectiva do enfermeiro intensivista

Analisar a atuação dos enfermeiros de unidade de terapia intensiva na prevenção da úlcera por pressão. Método: trata-se de estudo descritivo desenvolvido com 13 enfermeiros da unidade de terapia intensiva do Hospital Universitário Onofre Lopes (HUOL), em Natal-RN. Foi aplicado um questionário, submetido à análise de conteúdo temática. O estudo foi aprovado pelo Comitê de Ética da Universidade Federal do Rio Grande do Norte (UFRN), sob o CAAE n. 0240.0.051.000-10. Resultados: os enfermeiros reportaram a realização da mudança de decúbito, a avaliação de risco, a discussão com os colegas sobre as medidas adotadas, a higiene e hidratação da pele do paciente através de uso de ácidos graxos essenciais e hidratante corporal, o cuidado com a disposição dos lençóis, de forma a evitar dobras, a utilização de colchão de ar e a aplicação de placas de hidrocoloide nas proeminências ósseas. Conclusão: a prática da prevenção das úlceras por pressão aplicada pelos enfermeiros da unidade de terapia intensiva ocorre sem padronização dos cuidados

A liderança e suas relações com o comprometimento organizacional

This study presents the results of field research of an exploratory descriptive character that seeks to identify the latent dimensions of leadership and organizational commitment as well as to discover the relationship between these two sets of indicators. In the study, 236 respondents were interviewed, 84 being managers or owners and 152 being sales personnel. The research was undertaken in five shopping centers in the municipality of Natal, capital of Rio Grande do Norte, and employed two different questionnaires. One of them was developed by Bass and Avolio, 1992 (in NORTHOUSE, 2004), contained 21 indicators of leadership and was completed by store managers. The other instrument, completed by sales personnel in the stores, was developed by Medeiros, Albuquerque, Marques and Siqueira (2003) and contained a total of 28 indicators of organizational commitment. For the analysis of the data, factor analysis techniques and structural equations modeling were used. Using the factor analysis, five dimensions of leadership and seven dimensions of organizational commitment were found, all of which have a theoretical basis for their explanation. Through the structural equations modeling, a relationship was established between leadership and organizational commitment, in which it was possible to observe that certain leadership styles influence in a positive form the commitment of the employee

Violência institucional no âmbito da saúde reprodutiva : a percepção de mulheres usuárias do SUS, na cidade de Natal/RN

Institutional violence ranges from the most widespread lack of access to the poor quality of services provided. It includes abuses committed by virtue of the unequal power between patients and professionals within institutions. The aim of this study was to analyze the perception of women with regard to this type of violence, in the services offered at a reproductive health facility belonging to the National Health System (SUS) in Natal, Brazil. Interdisciplinary perspective is important, in that it provides interaction and complementarity between various disciplines, favoring, in an integrated way, a thematic approach in research activities, teaching and extension, involving professionals, students and researchers in medicine, social services, psychology, nursing, anthropology and physical therapy. A quantitative/qualitative approach was used, involving a sample of 401 women, as part of a transversal observational study. In the qualitative stage, which consisted of participatory observation and semi-structured interviews, we used an intentional sample of 10 individuals. The data were analyzed using logistic regression techniques, correspondence analysis and categorical thematic content analysis, showing that the 2 questions that investigated directly the perception of institutional violence obtained affirmative response frequencies of 28.2% and 31.8%, respectively. In regard to data collected in a field diary related to participatory observation, the main complaints referred to the health providerpatient relation, translated into dissatisfaction with the interpersonal relationship and with the resolution of the specific demand that required care. From content analysis, we classified 4 categories: Access; Information; Health professionalpatient relation; and Respect/dignity. We identified 6 subcategories: Impossibility of choice; Repressed demand; Communication difficulty; Asymmetric interpersonal relations; Privacy/confidentiality; Disrespect. We concluded, therefore, that the data presented show that in the reproductive health care programs, there are indicators of institutional violence. However, it is difficult to approach this phenomenon, mainly because of the power relations involved in the patient-health care provider interaction, resulting from unawareness that determinate situations violate sexual and reproductive rights. This can be explained by sociostructural questions that reveal marked inequalities, ratified by issues related to violation of the rights of National Health System (SUS) patients

Ilha dos indivíduos: a construção social da fortaleza moderna

The aim of this work is to analyze the phenomenon of the partner-space segregation in the city of Fortaleza, having as reference the sprouting of recent forms of housing that privilege areas with desert-like aspects, and the removal from the popular accumulations, which is becoming the shelter of the populations economically favored of the capital. Our field study was developed in the land division Alpha Village, a located urban enterprise in the east of the city. Different from the research that deals with the question of segregation as a sui generis product of the partner-economic inequality, we opt to an analysis directed more towards the dimension of the subjectivity, searching the roots of the phenomenon in the proper constitution of the human being. From interviews with the inhabitants of the related land division, we decided to analyze the social imaginary significances (Castoriadis) that composed their speech, and that they defined in this way, its representations concerning themselves, as strangers that cross the streets of the cited space, becoming thus suspected in potential. Inside our perspective, the segregation gains a ambiguous connotation, therefore at the same time that it authorizes the symbolic destruction of the other, it is also a tool that aids to support the "pain of the unreliability"

Brincar, atividade humana e ferramenta pedagógica no contexto escolar da região metropolitana de natal

This thesis talks about the use of guided educational tools in play and playful in public schools in the Metropolitan Region of Natal (MRN), contributing to the teaching and students learning of basic education in the contents of portuguese and mathematics. We assume that the play is an activity / human need and therefore implies the proper development of children in physical, psychological, biological, cultural, social and historical aspects. We consider the mediation exercised by the teacher in the classroom, and the affection existing between teacher and student, sine qua non terms, so that the truth and fact of the process of teaching and learning occur. Thus, theoretically collaborated Paulo Freire, with his dialogical vision; Lev S. Vygotsky says that we learn and why we develop; Lev S. Vygotsky that states that we learn and for that we develop ourselves; Pierre Bourdieu and the concept of habitus, as something embedded and therefore procedural, and the cultural capital that needs to be fed and (re)meaning at school; Luiz Pereira, Bernard Lahire, Gilles Brougère and others brought their theoretical contributions. The empirical field of research was composed by the Municipal School Professor Ulysses de Góis, located in the neighborhood of Nova Descoberta in Natal, and the Municipal School José Horacio de Góis, located in the community of Guanduba, in São Gonçalo do Amarante, municipalities of the Metropolitan Region of Natal (MRN). We used as methodology the collaborative-action-research as a possible of effective participation of the research subjects, imputing them a voice and performance in the process, and not considering them just observers. The results indicate the effectiveness of the pedagogical tools in play and playful to the learning of students, but that alone is not able to solve all the problems of the school, other referrals need to be secured, as the planning of the actions to be developed in the school and in the classroom, systematized pedagogical orienttion for faculty, family participation/involvement in the school life of students, among other actions that need to be weighted so that education fulfills its role and promote the emancipation of the subject, because in the freireana liberating perspective, "the reading of the world preced the lecture of the word"

O histórico de uma pesca tropical utilizando indicadores ecossistêmicos

When scientists study methods, theory and standards in an inseparable form, he is facing a paradigm. Throughout the development of a determined science, paradigms can change by changing the methods, objective and standards of research. Fisheries science is changing the paradigm moving from the paradigm of maximization in the use of resources, quantified by the index of the catch, which was influenced by evolutionary concepts such as Optimal Foraging Theory, to the sustainability paradigm that seeks its foundation in the fishery ecosystem perspective. The goal of this study was to review methods, theory and the history of ecosystem indexes of fishery science that attempts to determine sustainability of fishery resources from the data capture. Ecosystems indexes by themselves may not be useful to measure the sustainability of fishing because they focus only on the environmental or ecological side of the sustainability tripod. Probably to measure the sustainability of fishing these indexes should include in the future the Payments for Ecosystem Services and Social Resilience. Thus the methods and theories are in constantly changing within science to meet the most current paradigm

O memorial autobiográfico: uma tradição acadêmica do ensino superior no Brasil

The thesis has as object of study the autobiographical memmorials. The general objective is to describe the history of the memmorial as an academic tradition of higher education in Brazil. Considered a hybrid genre, memmorials are known for focusing on life stories from a scientific perspective. The investigation revolves around three intertwined branches: History of Education, educational practices and language usages, which allow us to conduct a dialogue with multiple theoretical-methodological references with a view to supporting our analyses. The corpus used for the analysis was made up of 40 autobiographical memmorials, distributed as follows: 16 academic memmorials, dated from 1935 to 1970; 07 academic memmorials, dated from 1980 to 2007; and 17 formation memmorials, dated from 1995 to 2000. In this corpus, we also included official documents, which relate to legislation contained in edicts, resolutions, ordinances, regulations, which we used with a view to: 1) getting to know and understanding the big picture of higher education regulation in Brazil and the aspects related to the higher education teaching career; 2) investigating the text of memmorials in the light of the injunctive discourse characteristic of the edicts and resolutions in which they were based. The analysis of the memmorial supported by the legislation which regulates it allowed us to reconstitute the image of the professor throughout 80 years in the Brazilian public university. For this purpose, the study was conducted in the theoretical-methodological perspective of the (auto)biographical research in Education and of the sociolinguistic studies on discourse genres and discursive traditions. The investigations reveal the memmorial as an academic genre in which the professor's academic-professional history and the history of the higher education teaching career in Brazil intertwine. Anchored in the Bakhtinian perspective on discourse genres, according to which the memmorials evolve and become more complex as their contexts of usage also evolve and become more complex themselves, the results of our analyses allowed us to correlate genre changes to the sociohistorical context and to its usage as an educational practice in the university, in the decades under study. Therefore, the analyses showed that these self-writings: go from latent subjectivity to pure objectivity from the 1930s to 1960s; they show total annulment of the subject from the 1960s to the 1970s; they reappear in the 1980s, having Professor Magda Soares' memmorial as perspective; they expand and diversify from the 1990s onwards, taking on a formative role and a perspective of future as well. So far as language usages are concerned, we investigated the relationship of the subject with the language, especifically the manifestation of alterity on the discursive tissue of the memmorials. In this branch, the analyses pointed to the influence of the authoritative discourse on the formation of the professor and of the injunction and reinventing discourses on the authorship process. Therefore, the autobiographical memmorial reveals itself as a specific expression of the Brazilian academy's cultural sphere and allows us to confirm the hypothesis that each memorial tackles a singular-plural situation, by presenting a dialectical articulation between private and public, according to the institutional structures, in which and with which the professor has already formed him/herself and with which he/she dialogues

O livro de leitura da campanha de pé no chão também se aprende a ler/RN: um estudo dos pressupostos histórico-culturais

This work is about the historical and cultural assumptions inserted in the contents of literacy of the Campanha de Pé no Chão Também se Aprende a Ler, a movement of culture and popular education, developed in the State of Rio Grande do Norte in the period between 1961 and 1964. The hypothesis is the one of the existence of a romantic-political ideology which permeated a national developmentalist conception sited in its didactic-pedagogic instrument of literacy, the Book of Lecture of De Pé no Chão Também se Aprende a Ler/RN (1963). It has the aim to understand how the popular critical consciousness marked by conceptions of culture and popular education in its social, cultural and ideological relations, happened. Analyses the object of study by the symbolical cartography, methodological procedures which have as principles to retire from an antecedent source implicit meanings that can discover new realities, articulating the keywords of that document to the ideology that surrounded the Campanha de Pé no Chão Também se Aprende a Ler /RN. As results, the research showed that, considering the historical-cultural assumptions of the national developmentalist thought sited in the studied Book of Lecture, the conditions of the political-cultural context and of the advance of the Brazilian national industry on the beginning of the 1960th , admitted a process of social integration lavished by the popular literacy on the Campanha de Pé no Chão/RN, linked with the possibility of transition of the popular conscience, in a romantic-political perspective of the culture and the popular education

A dimensão social do desenho: um estudo sobre as interações no processo de (re) construção imagética da criança no Ensino Fundamental

In the historical-cultural perspective, the drawing is processed by means of a shared and complex way, under diverse relations with the other and with the immersed signs of the culture. That is, something constituted by the social interactions and that can modify the structure of the psychological functions, therefore as socialized sign, propitiates the incorporation of the functions socially. In this way, the figuration carrier sensitive and established meanings historically disclosing the shared experiences and the ways of the subject to think and perceive the world. Such reflections gave shape to the main problem of this research: how to think over about the drawing at the school to incide in the reconstruction of the childs imaginative language? Under such perspective, this work deals with the interactions in the production process of the drawing of the children in a context of teach-Iearning of the elementary school having as goal to analyze the interactions established in the cIassroom in the process of production of the drawings; to propose situations of learnings that favor the advance graphical expression of the students; and to identify in the interactive games some relations between body expression and drawing. For its accomplishment, it was opted for the construction process based in the collaborative investigation by the fact to propitiate negotiations, sharing and confrontation of ideas, becoming possible a joint construction of the knowledge. For this research, the researcher and the collaborating teacher, as well as the involved children, become themselves into co-authors of the context studied. As locus of the research, it was chosen a first cycle class, with 30 students, from Municipal School Profª. Emília Ramos (Natal/RN - Brazil), whose election took in account the fact of this school to constitute in a promotional space of reflections and professional development of teachers in service and, at the same time, for presentinglimitations theoretic- methodological in the field of teaching for Arts. In the process of the research, it was perceived that the children with the support of the verbal language formulates meanings on the seen and imagined object, printing lines and forms that if overlap to the physiological aspects of the visual perception. That is, the drawing discloses a reality appraised, enriched for the picked up vision of the image, but the meanings established for the author, or observer who becomes it perceivable and identified. In the systemizing situations, it was observed that the teaching-Iearning process of the drawing, implies a co-construction between teachers and learners. And, moreover, the necessity to interlace emotion and cognition by means of plastic-corporal interactions that foment drawing experiences, whose process concurs for the imagenative reconstruct of the apprentices