Uma análise crítica do papel da jurisprudência no planejamento tributário: tensões principiológicas e desafios à uniformidade

Como em países de tradição civil law, o sistema jurídico brasileiro consagra a lei como fonte primária e garantia do Estado de Direito. A hermenêutica, como teoria científica da arte de interpretar, impõe-se em nosso sistema como canal destinado a suprir as vaguezas e imprecisões da lei e resolver-lhe os conflitos normativos, pelos métodos e critérios tradicionais. A jurisprudência, entendida como um conjunto uniforme e constante de decisões sobre assuntos similares, tem um papel secundário, e as ideias de Direito e Justiça, nesse contexto, muito se aproximam da lei. Com a promulgação da Constituição democrática de 1988, e o renascimento do direito constitucional brasileiro, cujo marco filosófico é o pós-positivismo, o constituinte atribuiu normatividade aos princípios constitucionais. Mas não sistematizou as relações dos princípios entre si, e destes com regras igualmente positivadas na Constituição, fazendo emergir certas tensões principiológicas e também entre princípios e regras constitucionais. Superado o modelo positivista, que equiparava o Direito à lei, ganharam grande importância as discussões relacionadas à neutralidade do aplicador da norma, e os voluntarismos e personalismos praticados sob ideais subjetivos de justiça. Nesse novo contexto, a jurisprudência assume papel protagonista, e aproxima o modelo brasileiro das jurisdições do common law. Entretanto, a vinculação apenas extraordinária dos julgadores aos precedentes, que deita raízes no regime de livre convencimento, induz falta de uniformidade e de coerência dos julgados, acerca de questões jurídicas similares, comprometendo a estabilidade, gerando incerteza e insegurança jurídica, e por via de consequência, relevantes empecilhos ao planejamento empresarial e aos investimentos que dele dependem, o que tende a gerar prejuízos ao ambiente de negócios do País. Essa perspectiva tem o objetivo de demonstrar que o Direito, enquanto sistema harmônico de normas, requer limites claros, e que esses limites, em nosso sistema constitucional, significam precisamente a imposição de métodos que assegurem à sociedade pronunciamentos uniformes e coerentes por parte do aplicador da norma, mediante observância de precedentes adequadamente sopesados em direção à harmonia, segurança jurídica e previsibilidade.

(Des) encontros no discurso de estagiário em relatórios de estágios supervisionados

GALVÃO, Marise Adriana Mamede; RODRIGUES, Maria das Graças Soares.(Des) encontros no discurso de estagiário em relatórios de estágio supervisionados. Revista Intercâmbio, São Paulo, v.18, p. 122-138, 2008.ISSN 1806-275x

Estratégias para a organização da pesquisa em cana-de-açúcar: uma análise de governança em sistemas de inovação

PEDRO, Edilson da Silva. Estratégias para a organização da pesquisa em cana-de-açúcar: uma análise de governança em sistemas de inovação. 2008. 226f. Tese (Doutorado em Política Científica e Tecnológica) - Universidade Estadual de Campinas, Campinas, 2008.

Ketamine alters oscillatory coupling in the hoppocampus

Recent studies show that higher order oscillatory interactions such as cross-frequency coupling are important for brain functions that are impaired in schizophrenia, including perception, attention and memory. Here we investigated the dynamics of oscillatory coupling in the hippocampus of awake rats upon NMDA receptor blockade by ketamine, a pharmacological model of schizophrenia. Ketamine (25, 50 and 75 mg/kg i.p.) increased gamma and high-frequency oscillations (HFO) in all depths of the CA1-dentate axis, while theta power changes depended on anatomical location and were independent of a transient increase of delta oscillations. Phase coherence of gamma and HFO increased across hippocampal layers. Phase-amplitude coupling between theta and fast oscillations was markedly altered in a dose-dependent manner: ketamine increased hippocampal theta-HFO coupling at all doses, while theta-gamma coupling increased at the lowest dose and was disrupted at the highest dose. Our results demonstrate that ketamine alters network interactions that underlie cognitively relevant theta-gamma coupling.

Marketing de relacionamento em um provedor de internet: um estudo comparativo que considera a visão gerencial e a percepção dos clientes

The current paper aims at analyzing customer retention in Internet provider services. For this study, we sought to understand what are the client's expectations regarding the services available and compare them with management perception in relation to the use of those services. Identifying the coherence level between the two points of view, management and client, it is possible to pinpoint how service is assessed in real conditions. Then, from this point on, a new vision can be implemented on available services, and new customer service strategies aiming at best serving to their expectation and need, can be rethought. The exploratory research was utilized. It was based on case study, and quantitative and qualitative methods were used. The quantitative method was done by applying the cluster technique with six variables of control derived from the six main services, whose definition was done through qualitative survey of the internal management team. Then, an structured interview with 443 clients, from a probabilistic sample of 800 costumers. The total number of active clients of the internet provider is of 10.677. Client perception in relation to services varied, if compared with the four services that were under the managerial metric method, this comparison showed a more positive evaluation than the real use of the service. Thus, it was observed that the value of each service available for the client depends on his/her perception of it, regardless of using or not the offered service. As a result, it is possible to understand which services offered by the company under study effectively contribute to a good client-company relationship, and the upkeep of those clients

Estrutura de organizações sociais: adaptação aos projetos sociais ou às pressões institucionais?

This is a study concerning in the structure of non governmental organizations, based on the institutional theory. It aims to understand the relation among structure, social projects and environmental influences, analyzing if there is coherence with project social or expresses adaptation to the institutional pressures of the environment. It introduces as theoretical support for the themes, studies about institutional theory and social structure. The research is descriptive and exploratory; it also applies to a study of case, based on the technical procedures. From the research universe, that was compound by non governmental organizations from Natal, RN, Brasil, it was chosen the Casa Renascer, a non governmental organization that works with the combat to the violence and sexual exploration of children and teenagers. The data collection process employed includes documental research, observations and semi structured research devices, guided by the organizational process proposed by Serva (1996) and by the institutional theory. The collected data were qualitatively treated. The analysis was divided into three parts, following the research matters. The social project characterization demonstrated that the organization went by three main phases. The first one, characterized by focus in women and girls education and health; the second shows the emphasis on girls in social risk situation, with preventive approach; and the last one, characterized by victims assistance of violence and sexual exploration. From the analysis using the institutional theory mechanisms, the results showed that exists coherence between structure and environmental influences, but a weak coherence between structure and social projects. It indicates as main determinant of the structure, an aspect forgotten by the institutional theory, the power. It was observed the presence from normative, coercive and mimetic mechanisms, highlighting normative influences

Sobre projetos, palavras e imagens: relacionando textos e desenhos nos trabalhos finais de graduação em arquitetura e urbanismo

This research continues the current debate about the role of the images and the words in the architectural design persuasion, where we emphasize the increasing valuation of written documents (FORTY, 2004; MARKUS; CAMERON, 2002), the seduction for the graphical representation (DURAND, 2003) and the rhetorical effects of the graphical and textual resources (TOSTRUP, 1999). Based on these quarrels, we look for verify in the graduate final projects the relation between the design texts and images. From the PROJEDATA, database of the PROJETAR research group (UFRN), we selected the final projects of two brazilians universities, UFRN and USP, that in a first analysis, they had shown as ideal types of two distinct design presentation models, respectively: texts and drawings in separated documents, or combined in an only support. Based on Markus explanation about the function and the content of the texts, on the Durand perspective with regard to graphical representation uses and on Tostrup point of view concerning the rhetorical potential of texts and drawings, we analyze, in a set of 25 projects, how the students relate the textual and imagetical speeches. For this, we related the focus of each speech, in order to verify the possible coherence between both. We conclude that in the model of USP final project the coherence between the texts and the drawings is clearer than in the model adopted in UFRN

Intravitreal injection versus sub-Tenon's infusion of triamcinolone acetonide for refractory diabetic macular edema: A randomized clinical trial

PURPOSE. To compare the effectiveness of posterior sub-Tenon's infusion (STi) and intravitreal injection (IVI) of triamcinolone acetonide (TA) for treatment of refractory diffuse diabetic macular edema.METHODS. Thirty-six phakic diabetic patients with refractory diffuse diabetic macular edema were prospectively enrolled. Patients randomly received either 40 mg STi or 4 mg IVI of TA. Comprehensive ophthalmic evaluation was performed at baseline and 1, 2, 4, 8 +/- 1, 12 +/- 2 and 24 +/- 2 weeks after treatment. Macular morphologic changes detected by optical coherence tomography and visual acuity, intraocular pressure, and lens status were evaluated.RESULTS. Twenty-eight patients (28 eyes) completed the 24-week study. Central macular thickness was significantly reduced in the IVI group when compared with the STi group at 2, 4, 8, 12, and 24 weeks after treatment (P < 0.01). Mean visual acuities (in logarithm of the minimum angle of resolution [logMAR]) at week-4, -8, and -12 follow-up examinations were significantly higher in the IVI group (0.74, 0.75, and 0.82, respectively) when compared with the STi group (0.88, 0.88, and 0.90, respectively; P < 0.01). A significant change from baseline in mean intraocular pressure (mm Hg) was seen at weeks 4 (+/- 3.21) and 8 (+/- 3.35) in STi the group (P < 0.01), and at week 8 (+/- 2.78) in the IVI group (P < 0.05). No patient had cataract progression during the study.CONCLUSIONS. Although the number of patients and length of follow-up in this preliminary study were limited, the changes in central macular thickness and visual acuity observed after treatment suggest that IVI TA may be more effective than STi for the management of refractory diffuse diabetic macular edema. Further studies are needed to confirm these preliminary findings.

Intravitreal triamcinolone versus bevacizumab for treatment of refractory diabetic macular oedema (IBEME study)

Background/aims: The aim of this study was to compare the morphological and visual acuity outcomes associated with a single intravitreal injection of triamcinolone acetonide versus bevacizumab for the treatment of refractory diffuse diabetic macular oedema.Methods: Twenty-eight patients were randomly assigned to receive a single intravitreal injection of either 4 mg/0.1 ml triamcinolone acetonide or 1.5 mg/0.06 ml bevacizumab. Comprehensive ophthalmic evaluation was performed at baseline and at weeks 1, 4, 8 (+/- 1), 12 (+/- 2) and 24 (+/- 2) after treatment. Main outcome measures included central macular thickness measured with optical coherence tomography (OCT) and best corrected Early Treatment Diabetic Retinopathy Study (ETDRS) visual acuity.Results: Twenty-six patients (26 eyes) completed all study visits (two patients missed two consecutive study visits). Central macular thickness was significantly reduced in the intravitreal triamcinolone group compared with the bevacizumab group at weeks 4, 8, 12 and 24 (p<0.05). Logarithm of the minimum angle of resolution (LogMAR) best-corrected visual acuity was significantly higher at weeks 8 (0.69; similar to 20/100(+1)) and 12 (0.74; 20/100(-2)) in the intravitreal triamcinolone group compared with the bevacizumab group (weeks 8 (0.83; similar to 20/125(-1)) and 12 (0.86; 20/ 160(+2))) (p<0.05). Significant change from baseline in mean intraocular pressure (mmHg) was seen at week 4 (+2.25) only in the intravitreal triamcinolone group (p<0.0001). No patient had observed cataract progression during the study.Conclusions: One single intravitreal injection of triamcinolone may offer certain advantages over bevacizumab in the short-term management of refractory diabetic macular oedema, specifically with regard to changes in central macular thickness. The actual clinical relevance of our preliminary findings, however, remains to be determined in future larger studies.

Educação - Corporeidade - Lazer: saber da experiência cultural em prelúdio

In the passage of life, the labyrinth of songs and corners are propitious ways for a better comprehension, perception and incorporation of learnings that emerge from our subjectiveness in a magic caught by senses. Eyesight, taste, hearing, touch and smell in communication with the world, put us in front of cultural diversities. The ludicity accumulated by experiences promote the flow of hilarious and concrete discoveries that express themselves in work and leisure demonstrations. Such reflections emerge indicators to the problematic construction centralized in the incorporation of cultural experience knowledge to the formation process and professional interventions in this rule and area. From this significant problematic, aiming to deepen studies, we favored leisure as field of investigative production in full expansion. This, for sure, was an exercise of qualification that guided us through meander of education and made us dip into studies about the corporeity. A research in which the scenery was painted and constructed with the complicity of the culture lived with shine, colors, rhythm and drummings of one of the most present cultural cycles: carnival. Recognized as a stimulant for beauty, participation, socialization, and helped us to enter in the essence of gestures and expressions of corporeity, to think, elaborate and socialize a critic-scientific knowledge which, appropriating from the rhythm of colors, of sounds, of tonalities, of senses and of meanings impregnated in the web of life. All these things seduced the researcher, making imagination flow amid ludic-creative dialogues with the imaginary of researchers creation and production in the rule and area of leisure, education and corporeity. Option that made us outline as objective to investigate and interpret how leisure teachers-researchers, from their studies, researches and interventions, locate and incorporate the knowledge from cultural experience to the formation process and intervention of professionals in this rule and in this area, emphasizing the contributions from this knowledge to fence and qualify this praxis. So, as living each cultural scenery, each epistemological contribution was feeding the production with images of the different versions of the Brazilian breedings, creating and raising expectations and new discoveries and newcomers. With the seriousness of a scientific study, we lived an xxiii academic experience with complex intensity, rigor and coherence, eliminating, step by step, the risks and limitations always present in a work of this magnitude. However, we weren t, even for one moment, alone. Our epistemic regard always maintained mediated by the principles of a methodological approach - the Etnomethodology, that while central guide provided us clues to unveil the lived world by our people-playful , in a universe of 15 members, that allowed themselves to comprehend, comment, analyze. This way, grasping the object in interactions arised and provoked by narrative interview, it was systematically dialected by (re) interpretation of images and formulations of people-playful, enriched by their beliefs, myths, conceptions and rituals inherent to knowledge from cultural experience, which each one attuned with Brazilian and international history, in a mixture of senses echoed from songs and tales. Inspired in drummings and percussions, clothing and choreographies of gestures and expressions, in mixtures produced in unit interactions in the multiplicity shown as necessary requests to the totality of life, with ludicity the rescue of the past, the conquest of present and the construction of future was the axle guide. This rich process of scientific creation made us realize that is possible qualify and empower the praxis in the rule and area of leisure incorporating the knowledge from cultural experience. What also becomes possible is the recuperation of objective revolutionaries and changing conditions of praxis itself with the view of strengthening and triggerment of vital elements in the rule and area of leisure. We also reaffirm that from this praxis emerge elements necessary to human formation in plenitude, by the appropriation of knowledge that guide the facing of challenges of a complex and plural world that valorize education, corporeity and leisure

Avaliação da dor pós-operatória: análise em pacientes submetidos a cirurgias abdominais em um hospital universitário de Natal/RN

It is an exploratory and descriptive study made by a quantitative approach, developed among February and May 2010, aiming to assess the pain of patients underwent abdominal surgeries in a University Hospital, in Natal/RN; to identify the local and intensity of the pain based on Numerical Estimative Scale; to analyze the pain related to the sensorial-discriminative, motivational-affective and cognitive-assessment dimensions, using the McGill Questionnaire pain; to establish a relation between the pain process and age, gender, religion, and king of surgery; to identify the medicines efficiency used to control postoperative pain. The sample was composed by 253 patients underwent abdominal surgeries. The results showed a total of 63.63% females between 38 and 47 years of age (21.34%); illiterates (21.73%); married (64.03%), living in Natal and surroundings (67.97%) and Catholics (74.30%). In their first assessment, 84.19% showed postoperative pain; the pain was considered light in 18.97% of them, moderate in 21.74% and severe in 43.48%. The mean number of descriptors chosen through the McGill Questionnaire Pain was 10.78 (DP= 6.09) and pain rating 23.65 (DP= 15.93). The descriptors selected with higher frequency were: sickening pain (69.01%), tired (65.25%), thin (62.44%), bored (58.69%), ardor (46.48%), pointed (38.50%) and colic (35.21%). In their second assessment, 57.71% of patients didn t relate any postoperative pain and 42.29% were still complaining about the pain. After taking analgesic medication, just 41.90% of patients who had complete pain relief. The Pharmacological groups most used were: simple analgesic (37.86%), weak opioids (32.98%), AINES (19.85%) and strong opioid (9.31%). It was not found a significant postoperative pain variation related to the sexes, religion and kind of surgery. It was concluded there were a high level in the number of patients with postoperative pain, mainly in a severe scale. Less than half of patients had the pain relief. Then, it was observed there was not coherence between the pain intensity and the analgesic it was used. To solve or relieve this kind of problems is necessary a permanent education to the health professionals who works in this area

Gestão de organizações sem fins lucrativos: uma avaliação de desempenho através do balanced scorecard

The methodology Balanced Scorecard (BSC) focuses on the major critical issues of modern organizations, whether with or without profit. The measurement of the effective performance of the latter is by evaluating the successful implementation of organizational strategy. The aim of this paper is to present the development of a system of performance measurement strategy for a nonprofit organization, whose object of study is the Associação de Apoio as Comunidades do Campo - AACC, in the context of the BSC methodology of Kaplan and Norton. The methodology of this case study is an exploratory, descriptive and qualitative, and diagnose the coherence of the Strategy Map in an organization, based strategic planning from 2010 to 2012. Initially conducted a literature review covering the main aspects of strategy maps and performance evaluation involving the translation of the BSC and strategy evaluation. The main results of the proposed approach refers to evaluation of overall scores for each dimension of the BSC methodology, financial, customer, internal processes, learning and growth. These results are able to help the organization evaluate and revise their strategy and, in general, to adopt management methods more accurately. Data collection is centered on interviews with semi-structured questionnaire. The findings highlight on balancing and alignment of strategic objectives, low causality map, strategic communication insufficient and fragmented. For interviewees organizational culture is the biggest impediment to structuring a management model based on indicators and strategic process should be initiated by non-financial indicators gradually. The performance indicators of the AACC/RN portray more meritocracy operational procedures of social projects in the context of the Strategic Map determined in a shortterm over the long term. However, there is evidence of improved performance management and strategic taken as a basis of planning as both the strategic map structured. Therefore, the nonprofits need to adopt a form of management that enables planning, setting objectives and targets that provide the continuity of its activities, and generating instruments that can measure the financial performance and non-financial, in order to develop strategic actions for growth and sustainability

Exigências de minerais para cabras SRD durante a gestação: cálcio e fósforo

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)