1000 resultados para benefícios fiscais brasileiros


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The existence of inequalities among the Brazilian regions is an indeed fact along the country s history. Before this reality the constitutional legislator inserted into the Federal Constitution of 1988, as a purpose of the Federative Republic of Brazil, the reduction of regional inequalities. The development has also been included as a purpose from the State, because there is an straight relation with the reduction of regional inequalities. In both situations is searched the improvement of people s living conditions. . In pursuit of this achievement, the State must implement public policy, and, for this to happen, it needs the ingress of income inside of the public coffers and support of economic agents, therefore the importance of constitucionalization of the economic policy. The 1988 s Constitution adopted a rational capitalism regime consentaneous with current legal and social conceptions, that s why it enabled the State s intervention into economy to correct the so-called market failures or to make the established objectives fulfilled. About this last one, the intervention may happen by induction through the adoption of regulatory Standards of incentive or disincentive of economic activity. Among the possible inductive ways there are the tax assessments that aim to stimulate the economic agents behavior in view of finding that the development doesn t occur with the same intensity in all of the country s regions. Inside this context there are the Export Processing Zones (EPZs) which are special areas with different customs regime by the granting of benefits to the companies that are installed there. The EPZs have been used, by several countries, in order to develop certain regions, and economic indicators show that they promoted economic and social changes in the places where they are installed, especially because, by attracting companies, they provide job creation, industrialization and increased exports. In Brazil, they can contribute decisively to overcome major obstacles or decrease the attraction of economic agents and economic development of the country. In the case of an instrument known to be effective to achieve the goals established by the Constitution, it is duty of the Executive to push for the law that governs this customs regime is effectively applied. If the Executive doesn t fulfill this duty, incurs into unjustifiable omission, correction likely by the Judiciary, whose mission is to prevent acts or omissions contrary to constitutional order

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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A competitividade portuária intensificou-se a partir dos anos 1980/90, influenciada pelo aumento no comércio internacional e pelas reformas portuárias que se seguiram. Entre os fatores que a determinam, há alguns que estão acima do poder de atuação de um dado porto, como a concessão de subsídios governamentais em portos de países ou estados concorrentes. Consideram-se três áreas em que um porto pode atuar para modificar sua posição competitiva: infra-estrutura, operações e facilitação ao comércio através do porto. Foi realizada uma pesquisa sobre trinta e oito fatores intervenientes na competitividade dos portos, agrupados em seis conjuntos, relacionados dois a dois às três áreas mencionadas. A pesquisa examinou a relevância dos trinta e oito fatores para a competitividade portuária através de questionários apresentados a sessenta usuários de portos nordestinos com vinculação passada, presente ou potencial pelo porto de Natal. Complementarmente pesquisou a opinião desses usuários sobre a competitividade dos cinco portos inseridos no estudo de caso: Fortaleza (CE), Natal (RN), Pecém (CE), Salvador (BA) e Suape (PE). Os resultados obtidos destacaram a importância conferida pelos usuários à agilidade na liberação aduaneira, a fatores relacionados à utilização de contêineres e ao calado do porto. Os usuários foram consultados entre abril e maio de 2004 e consideraram Pecém (CE) como o porto mais competitivo entre os cinco

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The importance of the airport sector in the development of a country refers to the need for studies on management of airports, to aid the process of decision making. In Brazil, growth in passenger demand is why investments in order to balance the capacity of an airport with air demand. Thus, the study aims to develop a model for Dynamic Systems able to assist airport management in Brazilian sizing subsystems an airport (Passenger Terminal, Runway and Patio). The methodology of this work consists in the steps of defining the problem, formulating the hypothesis dynamic building simulation model, and validation experiments. Finally, we examined the status of each subsystem in thirteen Brazilian airports in scenarios current, most likely and optimistic for air passenger demand

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Taking competitive advantage or satisfy the client are the reasons why companies have been implementing a Quality Management System (QMS). It brings benefits such as the improvement in the processes, products and services; an enhancement in the image of the company (marketing) and satisfaction of the clients. As a whole, this paper aims to evaluate the results obtained from the implementation of the QMS in the certified companies in the ISO 9001 standard, contained in the database of INMETRO, of the Rio Grande do Norte State (RN). In order to achieve the goals, a bibliographical research about the theme quality management system was made and, subsequently a survey was made with the managers of the certified companies in RN, using the online questionnaire. Out of 27 companies that have the certificate in Rio Grande do Norte, 21 responded the data collection instrument. The data analysis was made through techniques of descriptive and multivariate statistics: cluster analysis. The research instrument used contained 20 questions that address the main theme of this dissertation. Using the cluster analysis, four groupings that possessed similarities concerning the survey answers were found. This analysis allowed us to conclude that the QMS boosts significant improvements in the organizations, such as: quality in the reputation of the company and sales increase. On the other hand, it allowed us to identify as main difficulties: the dissemination of the quality culture, lack of commitment of the whole organization and the resistance of the workers

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

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O objetivo deste artigo foi analisar, nas interações realizadas por escrito dentro de um chat educacional, os tipos de operacionalização para o processo da correção - enquanto procedimento de reformulação, de acordo com a Perspectiva Textual-Interativa. O corpus, constituído por 31 sessões e por 17 participantes (1 professor e 16 alunos), mostrou a presença de quatro tipos de operacionalização da correção: autocorreção autoiniciada, autocorreção heteroiniciada, heterocorreção autoiniciada e heterocorreção heteroiniciada. O maior número de ocorrências foi o da autocorreção autoiniciada. Esse resultado sugere que: i) os participantes, nesse contexto, parecem se preocupar em preservar a auto-imagem, já que a correção não era essencial à compreensão do texto; ii) os escreventes conhecem as regras e, por isso, se monitoram; iii) a própria ferramenta chat contribui para a autocorreção autoiniciada; e iv) a preferência pela autocorreção autoiniciada parece evitar que o professor assuma o papel de corretor do curso de língua. Foram identificados, ainda, padrões de reformulação com e sem marcadores inscritos na materialidade do texto.

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O objetivo do estudo foi comparar diferentes métodos de estimativa de gordura corporal em ciclistas de elite. A amostra foi composta por 15 atletas de alto nível, do sexo masculino, com idade média de 28,6 anos. Gordura corporal foi estimada pela equação para espessura de dobras cutâneas (EDC), análise da bioimpedância elétrica (BIA) e absortometria de radiológica de dupla energia (DEXA) (utilizada como referência). O teste t pareado comparou as diferenças entre os métodos e o coeficiente de correlação intraclasse analisou o relacionamento entre os mesmos. Foi observado que os valores do percentual de gordura corporal estimado pela BIA (p= 0,029), mas não o estimado pela EDC (p= 0,094) diferiram das estimativas da DEXA. Dessa maneira, é possível concluir que EDC apresentou estimativas mais próximas daquelas fornecidas pelo DEXA.

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Focusing on the empirical assessment issue, proposed by Language change theory (cf. cf. WEINREICH; LABOV; HERZOG, 2006; LABOV, [1972] 2008), this research assists to clarifying Portuguese teacher s attitudes in Natal- RN, regarding (a) to proclisis in three specific contexts: in the beginning of a simple/compound sentence (V1), after the subjects (SV), and proclisis after the secondary verb in complex verbal structures (V1V2); (b) to students who use such patterns in usage. Specific contexts were gathered thanks to their representing of the standard variety, as many studies have proven (Martins, 2012; Schei, 2003; Biazzoli, 2010, 2012). The research aims at: (i) verifying by means of a classroom assessment test, whether Portuguese teachers correct proclisis on referred contexts; (ii) identifying, via attitudinal tests what actions teachers take regarding to the usage of standards above mentioned, as well as students as users of those. Twenty Portuguese teachers, picked at random out of different of public schools in Natal-RN, responded to a classroom assessment test in addition to other two attitudinal ones. Results achieved point to a recurring high proclisis correction index of 50% in simple/compound sentences, even though such variety has been implemented to pronominal usage standards in Brazilian Portuguese. This setting of usage was generally assessed negatively, having no commonality between this assessment and the neutral one used by students. Unlike previous setting, the proclisis after subject did not receive any correction of the twenty teachers, what proves coherence with the positive evaluation both the varieties and the students attained. As for the second verb of complex verbal structures, proclisis correction went negative on presenting single results, despite their proximity, with correction indexes of 20% (infinite structures), 10% (present progressive structures) and 25% (participle structures). The assessment on these contexts of proclisis ranged between positive and neutral, also valid for the one students utilized. It means that proclisis in the beginning of simple/compound sentences are yet seemingly spotted in writing school scenario, much likely due to the negative evaluation, opposite to students . Later to subjects and earlier to secondary verbs in structures, proclisis appears to be acknowledged in writing school scenarios, which reflects on teachers assessment as compared to students who use proclisis in these contexts; being in general either positive or neutral

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Os esportes de alto nível determinam padrões corporais que extrapolam barreiras geopolíticas, sociais e culturais. Estas peculiaridades resultam em alterações posturais que estão associadas à eficiência do gesto desportivo, porém, em longo prazo, podem evoluir para processos mórbidos que limitam a prática de atividades físicas regulares. O objetivo da pesquisa foi descrever o perfil postural dos atletas que participam de provas de potência muscular e identificar processos anátomo-cinesiológicos responsáveis pelas principais alterações corporais. A casuística foi composta por 15 atletas do sexo masculino, especializados em provas de potência muscular. O protocolo para coleta de dados foi elaborado com base na proposta de: i) Kendall, para o exame físico e observacional, utilizando simetrógrafo e fio de prumo; ii) Souchard, para a análise postural em cadeia. As informações foram organizadas sob a forma de distribuição de freqüência absoluta e relativa. Os resultados apontaram que: i) o tornozelo em valgo (67%) foi a situação mais comum; ii) a rotação interna da pelve à direita (60%), seguida do lado oposto mais elevado (47%), pode estar relacionada com a corrida em curva que sobrecarrega a estrutura da pelve para a manutenção da velocidade com simultânea mudança de direção em função da força gravitacional; iii) a anteversão de pelve (73%) decorre da retração observada nos músculos flexores do quadril e extensores do joelho; iv) a alteração expressa no item iii contribui para a formação de hiperlordose lombar (73%) e desencadeia mecanismo compensatório de retração da cadeia posterior causando cifose torácica (53%) e cabeça em protrusão (73%). O diagnóstico precoce e a adoção de medidas profiláticas efetivas podem contribuir para o aumento da performance, bem como prevenir a ocorrência de lesões desportivas. Estudos envolvendo intervenção fisioterápica deverão avaliar se há redução dos efeitos crônicos que as alterações posturais decorrentes do treinamento causam ao atleta de alto nível.

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This work aims to analyze the policy of economic promotion in the Brazilian cities of medium and great size (with population above of 50.000 hab.). The objective of the research is to launch light in the debate on the regional and municipal development, presenting the recent hypotheses supplied by literature. Of complementary form, had for specific objective presents the results of the Research of Basic Information of Cities - PIM, of Brazilian Institute of Geography and Statistics (IBGE), in two surveys carried through together to the Brazilian local governments (1999 and 2009). It analyzes the instruments of economic promotion used by local governments and the influence of the development variables, as the Local Human Index of Development (HID-L) and the Local Gross Domestic Product (GDP-L). The research sample that factors as HID-L and GDP-L has significant influence in economic promotion of cities and must be taken in account in the definition of the local strategies of development

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Gait speed has been described as a predictive indicator of important adverse outcomes in older populations. Among the criteria to evaluate frailty, gait speed has been identified as the most reliable predictor of fragility, practical and low cost. Objective: This study assesses the discriminating capability of gait speed in determining the presence of fragility in the elderly community in northeast of Brazil. Method: We performed an observational analytic study with a transversal character with a sample of 391 community-living elders, aged 65 years or older, of both sexes, in the city of Santa Cruz-RN. Participants were interviewed using a multidimensional questionnaire to obtain sociodemographic information, physical-related and mental health-related information. The unintentional weight loss, muscle weakness, self-reported exhaustion, slow gait and low-physical activity were considered to evaluate the frailty syndrome. Gait velocity was measured as the time taken to walk the middle 4,6 meters of 8,6 meters (excluding 2 meters to warm-up phase and 2 meters to deceleration phase).We calculate the sensitivity and specificity of gait speed test in different cutoff points for the test run time, from which ROC curve was constructed as a measure of test predictive value to identify frail elders. The prevalence of frailty in Santa Cruz-RN was 17.1%. The gait speed test accuracy was 71%when speed is below 0,91m/s. Among women, the gait speed test accuracy was 80%(gait speed below 0.77m/s) and among men, the test accuracy was 86% (gait spend below 0,82%) (p<0,0001).Conclusion: our findings have clinical relevance when we consider that the detection of frailty presence by the gait speed test can be observed in elderly men and women by a simple, cheap and efficient exam

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Introduction: The reference values and prediction equations for maximal respiratory pressures (MRP) differ significantly between the available studies. This large discrepancy can be attributed to the different methodologies proposed. Although the importance of MRP is widely recognized, there are no Brazilian studies that provide predictive equations and reference values for PRM adolescents. Objectives: The purpose of this study was to provide normal values and propose predictive equations for maximal static respiratory pressures of Brazilian adolescents. Methods: An observational cross-sectional study, which evaluated 182 adolescents of both sexes aged between 12 and 18 years, enrolled in schools of the state and private in the city of Natal / RN. The selection of schools and participants of the study was randomly through a lottery system. The spirometric evaluation was performed through the digital spirometer One Flow FVC prior to the assessment of respiratory muscle strength. The MICs were measured with MVD digital manometer 300. Statistical analysis was performed using the SPSS 17.0 software STATISTICS, assigning the significance level of 5%. The normality of data distribution was verified using the Kolmogorov-Smirnov (KS). The descriptive analysis was expressed as mean and standard deviation. We used one-way ANOVA test to verify the difference of the averages of MRPs between age and gender and comparing the averages of MRPs between levels of physical activity. The test t'Student unpaired compared the averages of MRPs being ages and sexes. The comparison of mean values obtained in this study PRM with the values predicted using the equations mentioned above was relizada by testing paired t'Student. To verify the correlation between the PRM and the independent variables (age, weight, height) was used Pearson correlation test. Levene's test evaluated the homogeneity of variance. To obtain predictive equations analysis was used stepwise multiple linear regression. Results: There was no significant difference in mean age between the PRM. The male adolescents, regardless of age, showed superiority in MRP values when compared to the opposite sex. Weight, height and sex correlated with the PRM. Regression analysis suggested in this study, pointed out that the weight and sex had an influence in MIP and MEP only in relation to sex influenced. The mean for each PRM adolescents classified as very active were superior to those observed in adolescents classified as irregularly active. Conclusion: This study provides reference values and two models of predictive equations for maximal inspiratory and expiratory pressures, and to establish the lower limits of normality that will serve as an indispensable condition for careful evaluation of respiratory muscle strength in Brazilian adolescents

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Pulmonary Rehabilitation, especially due to aerobic exercise, positive impact in reducing morbidity/mortality of patients with COPD, however the economic impact with costs of implementing simple programs of aerobic exercise are scarce. This is a blind randomized clinical trials, which aimed to evaluate the costs and benefits of a simple program of aerobic exercise in individuals with COPD, considering the financial costs of the Public Health System and its secondary endpoints. We evaluated lung function, the distance walked during six minutes of walking, the respiratory and peripheral muscle strength, quality of life related to health (QLRH), body composition and level of activity of daily living (ADL) before and after eight weeks of an aerobic exercise program consisting of educational guidance for both groups, control and intervention and supervised walks to the intervention group. The health costs generated in both groups were calculated following table Brazilian Public Health System. The sample consisted of forty patients, two being excluded in the initial phase of desaturation during the walk test six minutes. Were randomized into control and intervention group thirty-eight patients, three were excluded from the control group and one was excluded from the intervention group. At the end, thirty-four COPD comprised the sample, 16 in the control group and 18 in the intervention group (FEV1: 50.9 ± 14% pred and FEV1: 56 ± 0.5% pred, respectively). After for intervention, the intervention group showed improvement in meters walked, the sensation of dyspnea and fatigue at work, BODE index (p <0.01) in QLRH, ADL level (p <0.001) as well as increased strength lower limbs (p <0.05). The final cost of the program for the intervention group was R $ 148.75, including: assessments, hiking supervised by a physiotherapist and reassessments. No patient had exacerbation of IG, while 2 patients in the CG exacerbated, generating an average individual cost of R $ 689.15. The aerobic exercises in the form of walking showed significant clinical benefits and economic feasibility of its implementation, due to low cost and easy accessibility for patients, allowing them to add their daily practice of aerobic exercises

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The research seeks to comprehend the development of the promoting and structuring Fiscal Education actions in the states and in the federal district, attending to the guideline and the administrative requirements established by the Escola de Administração Fazendária (ESAF) to implement the Programa Nacional de Educação Fiscal (PNEF). The study has an exploratory content with a qualitative approach. The informations were collect with a questionnaire applied through the Google-docs by the managers of the program in any federated unit. Were founded several results, as the fragility of the program in the budgeting and financial area, the low frequency of the Grupo de Educação Estadual (GEFE) in regular meetings, the absence to monitor undertaken actions and the absence of interlocution between the GEFE and the forums of national discussions, especially the Conselho Nacional de Política Fazendária (CONFAZ). Despite the fragilities, the work shows the occurrence of some actions to disseminate Fiscal Education in schools and universities, the establishment of partnerships and the participation of the GEFE‟s in the national meetings. With the study, it was possible to conclude that in spite of the weaknesses found in its structure, the PNEF s institutionalized in the states and in the federal district, observing the differences between the federal units in relation to the ripening of the program. Despite the difficulties evidenced, it appears that they are capable of resolution, as far as it recognizes the importance of the Program for the promotion of a culture of active citizenship in the society and it will gives better conditions of implementation