Moderação sancionatória no processo administrativo tributário

As normas que conferem ao órgão de julgamento administrativo a competência para reduzir ou relevar penalidades tributárias, denominada de atividade de moderação sancionatória, representam o desejo de aplicação das sanções com observância dos postulados da igualdade, da razoabilidade e da proporcionalidade. A jurisprudência do órgão de julgamento administrativo paulista aponta o exercício da atividade de moderação sancionatória em diferentes quantidades, intensidades e qualidades, o que sedimenta injustiças impassíveis de revisão em sede de uniformização de jurisprudência, sobretudo por óbice imposto por súmula vinculante impeditiva. As injustiças foram empiricamente demonstradas, assim como a imprópria interpretação da súmula vinculante impeditiva. A situação atual prestigia antinomia sistêmica, na medida em que consagra uma inadmissível figura de juiz superpoderoso e da destinação do processo relegada significativamente à sorte da distribuição do recurso. Há decisões que apresentam fundamentos vagos e impróprios para definir a intensidade da moderação sancionatória, sobretudo quando apoiadas em conceitos vagos e inadequados de porte econômico, reincidência e antecedentes fiscais. Há parte substancial das decisões que sequer apresentam justificativas para definir a intensidade da moderação sancionatória, maculando-as com vício de nulidade. A justificativa da decisão é o instrumento que viabiliza o controle da legalidade dos atos administrativos, sobretudo quanto à efetividade das finalidades da própria sanção, com especial atenção aos bens jurídicos tutelados. A discricionariedade do julgador não diz respeito à dispensa de justificar, mas ao dever de justificar sem recorrer a padrões previamente definidos, senão de forma lógica, razoável e juridicamente aceita.

Construção das capacidades organizacionais de tecnologia da informação no contexto dos sistemas institucionais integrados de gestão da UFRN

The IT capability is a organizational ability to perform activities of this role more effectively and an important mechanism in creating value. Its building process (stages of creation and development) occurs through management initiatives for improvement in the performance of their activities, using human resources and IT assets complementary responsible for the evolution of their organizational routines. This research deals with the IT capabilities related to SIG (integrated institutional management systems), built and deployed in UFRN (Universidade Federal do Rio Grande do Norte) to realization and control of administrative, academic and human resources activities. Since 2009, through cooperative agreements with federal and educational institutions of direct administration, UFRN has supported the implementation of these systems, currently involving more than 30 institutions. The present study aims to understand how IT capabilities, relevant in the design, implementation and dissemination of SIG, were built over time. This is a single case study of qualitative and longitudinal nature, performed by capturing, coding and analysis from secondary data and from semi-structured interviews conducted primarily with members of Superintenência de Informática, organizational unit responsible for SIG systems in UFRN. As a result, the technical, of internal relationship and external cooperation capabilities were identified as relevant in the successful trajectory of SIG systems, which have evolved in different ways. The technical capacity, initiated in 2004, toured the stages of creation and development until it reached the stage of stability in 2013, due to technological limits. Regarding the internal relationship capability, begun in 2006, it toured the stages of creation and development, having extended its scope of activities in 2009, being in development since then. Unlike the standard life cycle observed in the literature, the external cooperation capability was initiated by an intensity of initiatives and developments in the routines in 2009, which were decreasing to cease in 2013 in order to stabilize the technological infrastructure already created for cooperative institutions. It was still identified the start of cooperation in 2009 as an important event selection, responsible for changing or creating trajectories of evolution in all three capacities. The most frequent improvements initiatives were of organizational nature and the internal planning activity has been transformed over the routines of the three capabilities. Important resources and complementary assets have been identified as important for the realization of initiatives, such as human resources technical knowledge to the technical capabilities and external cooperation, and business knowledge, for all of them, as well as IT assets: the iproject application for control of development processes, and the document repository wiki. All these resources and complementary assets grew along the capacities, demonstrating its strategic value to SINFO/UFRN

A satisfação profissional e a cultura organizacional : uma análise a partir do modelo ASH no Centro Federal de Educação Tecnológica do Rio Grande do Norte

With the need of the companies in becoming more competitive within the market, it arises an incessant search for selective human potential, with a high level of capacity and low rotativity, which motivation results in production raise, quality optimization and waste reduction. This scenario requires a strategy development which advantages the Human Resources Quality Management. This way, the model of the Human System Audit (HSA), developed by the Spanish researchers Ouijano and Navarro, presents itself as an important tool to diagnosis and evaluation, contemplating the environment where the organization is inserted, its strategies, its organizational design, its processes and its organizational effectiveness. In this sense, the present study has identified the existent relation between the professional satisfaction and the Organizational Culture, based in the model HSA. The research has been a quantitative-descriptive one and has had as population the technical-administrative workers from the Federal Center of Technical Education of Rio Grande do Norte (CEFET RN). The data collection has occurred during May, 2008, by means of the application of a questionnaire in the HSA model. The sample was composed by 167 subjects, distributed among the Five units of the institution. It was used the factorial analysis, with the extraction method of main components and orthogonal rotation varimax, in order to extract the dimensions of the satisfaction and of the organizational culture and the calculation of Cronbach s Alpha coefficient, to evaluate the reliability of these dimensions. The factorial analysis of the satisfaction indicators has identified four factors,, all of them showing significance: gratefulness and relationship , self-realization , stability and security and physical conditions and social benefits . The result of the factorial analysis with the indicators of the organizational culture has extracted four factors and among them, three of them have obtained significance: Personal Satisfaction Style , Competitive-Denial-Power Style and the Conventional-Dependent Style . After identifying the dimensions of the satisfaction and culture found at CEFET-RN, it has been notice the existence or not of relation among them, through the application of Pearson s coefficient. It has been verified that all of the dimensions of the Professional satisfaction are correlated with some dimension of the organizational culture, having in outstand position, with higher intensity, the relation between the culture style of Personal Satisfaction and the satisfaction factor referring to the self-realization

The effect of increased light intensity on the aggressive behavior of the Nile tilapia, Oreochromis niloticus (Teleostei: Cichlidae)

Animals show behavioral and physiological changes that emerge in response to environmental perturbations (i.e., emergency life-history stages). In this study, we investigate the effects of light intensity on aggressive encounters and social stability in groups of adult male Nile tilapia, Oreochromis niloticus (Linnaeus, 1758). The study compared the behavior observed under low (280.75 ± 50.60 lx) and high (1394.14 ± 520.32 lx) light intensities, with 12 replicates for each treatment. Adult fish were isolated in 36-L aquaria for 96 hours, and three males were grouped for 11 days in 140-L aquaria. Agonistic behavior was video-recorded (10 min/day) on the 3rd, 5th, 7th, and 9th day to quantify aggressive interactions and social stability. There was an effect of light intensity and day of observation on the total number of agonistic behaviors performed by the fish group. Besides, increased frequency of aggressive interactions (the sum of the four sessions) by the alpha, beta and gamma fish occurred at the higher light intensity. The dominance ranks of the fish remained unchanged across the observation sessions under both the low and high light intensities. We concluded that enhanced light intensity has a cumulative effect that increases the aggressiveness of the Nile tilapia but that this effect is not sufficiently strong to destabilize the social hierarchy.

Exercise intensity, but not electrolyte reposition, alters plasmatic cortisol and glucose levels of horses submitted to 30 and 60km distance endurance rides

O presente estudo teve como objetivo comparar os níveis plasmáticos de glicose e cortisol de um grupo de eqüinos atletas submetidos ao esforço de longa duração (enduro eqüestre) em distâncias de 30 e 60km, com velocidades médias de 10 e 15km h-1, respectivamente. Os animais foram aleatoriamente separados em dois grupos, sendo que a um deles foi administrada, por via oral, uma pasta eletrolítica hipertônica antes, durante e após as referidas provas. O outro grupo foi usado como controle. Os resultados das concentrações de cortisol revelaram um aumento significativo, no primeiro momento, em que a intensidade do esforço era maior (15km/h), ou com a continuação deste (30km de distância), no segundo momento, para todos os grupos. Os resultados referentes à concentração de glicose permaneceram constantes durante a prova de 30km; entretanto, nos primeiros 20km da prova de 60km, tais resultados revelaram um aumento significativo no grupo controle, retornando a valores basais no momento subseqüente. A reposição eletrolítica tem a sua importância na manutenção do equilíbrio hidroeletrolítico e ácido básico e, no presente estudo, pode ter contribuído para a manutenção da concentração média de glicose plasmática.

Interaction between breeding habitat and elevation affects prevalence but not infection intensity of Batrachochytrium dendrobatidis in Brazilian anuran assemblages

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Soil sampling intensity and spatial distribution pattern of soils attributes and corn yield in no-tillage system

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

Intensidade do mal das folhas em plantas jovens e adultas de seis clones de seringueira na região do Vale do Ribeira: South American leaf blight intensity evaluated in six clones of young and adult rubber trees in the Vale do Ribeira region, São Paulo state, Brazil

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

The Effects of Physical Fitness and Body Composition on Oxygen Consumption and Heart Rate Recovery After High-Intensity Exercise

The aim of this study was to investigate the potential relationship between excess post-exercise oxygen consumption (EPOC), heart rate recovery (HRR) and their respective time constants (tvo(2) and t(HR)) and body composition and aerobic fitness (VO(2)max) variables after an anaerobic effort. 14 professional cyclists (age = 28.4 +/- 4.8 years, height = 176.0 +/- 6.7 cm, body mass = 74.4 +/- 8.1 kg, VO(2)max = 66.8 +/- 7.6 mL. kg(-1) . min(-1)) were recruited. Each athlete made 3 visits to the laboratory with 24h between each visit. During the first visit, a total and segmental body composition assessment was carried out. During the second, the athletes undertook an incremental test to determine VO(2)max. In the final visit, EPOC (15-min) and HRR were measured after an all-out 30s Wingate test. The results showed that EPOC is positively associated with % body fat (r = 0.64), total body fat (r = 0.73), fat-free mass (r = 0.61) and lower limb fat-free mass (r = 0.55) and negatively associated with HRR (r = - 0.53, p < 0.05 for all). HRR had a significant negative correlation with total body fat and % body fat (r = - 0.62, r = - 0.56 respectively, p < 0.05 for all). These findings indicate that VO(2)max does not influence HRR or EPOC after high-intensity exercise. Even in short-term exercise, the major metabolic disturbance due to higher muscle mass and total muscle mass may increase EPOC. However, body fat impedes HRR and delays recovery of oxygen consumption after effort in highly trained athletes.

Is walking in daily life a moderate intensity activity in patients with chronic obstructive pulmonary disease?

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

Low-intensity Treadmill Exercise-related Changes in the Rat Stellate Ganglion Neurons

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

Administrative rationality and coping strategies in shift work

Shift work (SW) can affect worker health and productivity. Working at night, workers often accumulate fatigue and are less productive. In Brazil, laws have been drafted aiming to reduce night work and rotating shift hours. In order to slash costs, companies have been looking for new arrangements to improve productivity under these conditions. The purpose of this study was to examine management changes and their outcomes in a large glass factory located in an industrial region of Brazil. The results show that the management, seeking equal productivity among shifts, focused its efforts mainly on distributing employee expertise. The arrangement resulted in 12 different groups that combine to serve three fixed shifts. A same shift can be served by more than one group, and the members of a same group share days off on different days. There was no statistically significant productivity difference among the three shifts. The on-site examination showed that part of the production was held by the workers and transferred to the next shift in order for them to be able to meet the management's performance rate requirements. The finding shows how a Brazilian cultural trait (resistance without conflict) is used to drive coping in SW.

Use of lithium niobate detector for measuring X-ray intensity in mammographic range

A detector system that can measure X-ray intensity in the mammographic range of 22 to 36 kVp (equivalent photon energies ofthe beam between 11 and 15 keV) is presented. It consists of a lithium mobate detector and a high-sensitivity current-to-voltage converter.

Pyroelectric composite film for X-ray intensity detection

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

The Approach To The Administrative Mapping In Knowledge Management For Portugal Libraries

In the study of theoretical trends in Administration, the management of information follows the development of theories of Administration; constant-adaptations are suffered. Information Science as Museums, Archives and Libraries, understands and concerns itself with the changes wrought in these endeavour of the knowledge society as new forms of communication and integration. They interact in ways such as to maximize access to information and facilitate improvement on their structural environment. The research aims at identifies the requirements and specifications of an information system for knowledge management in the public's library enviromnent and proposes to achieve a pre-defined structure for the implementation of administration management. The research is conducted with public's library of the metropolian region of the North's Portugal. In the improvement of systems theoretical administrative trends become management decisions and result in the ultimate success of the organization.