Planejamento tributário: Critérios e limites para a desconsideração dos atos e negócios jurídicos pela administração fiscal

Tax planning is a subject that has been increasing in relevance in Tax Law. This current dissertation s objective is to approach the criterion and limits for the disqualification of law acts and business through the Tax Administration. Law acts and business resulted from the conduct of contributors that seek to diminish the growing raise of the tax load, using some means to reduce their burden and increase the possibilities of success in an economical activity, without violating the law in the persecution of paying fewer burdens. On the other hand, the tax administration, through its organs, hoping the increase of burden collection to withstand some determined sectors of the State, with a clear purpose to stop the contributor organizing his activity and structuring it as efficiently as possible, came up with a preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the administrative fiscal authority, of Law acts and business practiced to dissimulate the occurrence of burden gain or the nature of obligated incorporating elements, observing the procedures to be established in common law . Our goal is to identify the criteria and limits to disregard law acts and business through the tax administration, pointing out some possible means of action by the tax administration that qualifies it to disregard the contributor s acts and business, just claiming that a saving in the tax costs was made by the contributor s act

Detection of hemoplasma and Bartonella species and co-infection with retroviruses in cats subjected to a spaying/neutering program in Jaboticabal, SP, Brazil

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

As condições do trabalho docente: um estudo em escolas da rede municipal de Currais Novos-RN (2009 a 2012)

This work, named Teaching conditions: a study in municipal schools of Currais Novos RN (2009 to 2012) aims to analyze the status of teaching in schools in the municipality of Currais Novos RN in the period ranging from 2009 - 2012, considering infrastructure, initial and continued training and intensification and casualization of teaching factors in the context of the 1990s educational reformations. It, also, assumes that teaching is a constitutive part of capitalist society, and has been reconfigured with based on the new requirements demanded by the labor market. In order to conduct this study the considered data included the survey research Teaching Work in Basic Education in Brazil (2009 to 2010) , held in seven Brazilian states being: Pará, Rio Grande do Norte, Minas Gerais, Goiás, Paraná, Santa Catarina and Espírito Santo. Specifically selected for deepening of the study, there were schools in the municipality of Currais Novos in which semi-structured interviews were performed with teachers of the said municipality. This research is constituted of a qualitative and quantitative approach whose survey instruments adopted were, namely: documental research, literature review, interviews and surveys. The obtained data analysis allows us to infer that the teaching work performed by teachers in the states which participated in the survey has been influenced the changes in the labor market and educational reformations and has been taking on characteristics such as flexibility, tendency to precariousness and intensification; and this trend is also present in schools that were surveyed in the municipality of Currais Novos. As pertaining to the teachers conditions in classroom, these signs are more evident, considering that they had their duties and responsibilities extended beyond the classroom environment. The data also show that in general working conditions of teachers in national, state and local levels are unprofitable and heterogeneous, increasingly deepening the gap between school units and education networks. Therefore, the implantation of public policies that enhance the teaching work and improve their working conditions in all dimensions that directly interfere in their work are crucial

Atenção à saúde da pessoa idosa na estratégia saúde da família no município de Santo Antônio/RN: um estudo de caso

According to demographic estimates, by the year 2025 Brazil will be the sixth country in the world in number of elderly. For this reason, it is a purpose of public policies to help people to reach that age being healthier. The current health care model of health surveillance through the Family Health Strategy (EFS, in portuguese) is configured as a gateway into the care of the elderly in the Unified Health System (SUS, in portuguese). It is also an area of development of practices to promote health, prevention and control of chronic nondegenerative diseases. The aim of this study was to analyze the health care of the elderly provided by ESF professionals for the achievement of a full care. The study is descriptive case study with a quantitative approach, performed in the city of Santo Antônio/RN. The population included all health professionals, who are FHS members of the city that agreed to participate of the survey, a total of 80 professionals. Data were collected using a structured questionnaire, having mostly closed questions and divided into two parts: one containing sociodemographic information of health professionals and vocational training and the other, the activities carried on by the professionals in senior care, being analyzed from a database tabulated in a spreadsheet and discussed according to the descriptive statistics in tables, graphs and charts using frequencies, medians and values of central tendency. It was verified a predominance of professionals who finished highschool, mostly female, aged from 30 to 34 years old, with training completed in the last 10 years, without being graduated in the field of geriatrics or gerontology and mostly without training in gerontology. Family members and caregivers were the components of the social support network most identified by the professionals (66.3%).The elderly access to the Family Health Basic Unit was considered by83.8% of professionals as the most important factor that interferes in the activities of health care of the elderly. Considering the inclusion of the family in care: 98.8% of professionals consider the family as one of the goals of care, but 82.5% assist the family to know their role and participate in the care of the elderly, emphasizing that no professional makes use of tools for evaluating the functionality of the family. Regarding the actions taken to assist the elderly, 91.25% have home visits program to the elderly, 88.75% use the host program; 77.5% know the habits of life, cultural, ethical and religious values of the elderly, their families and their community ;51.25% complement the activities through intersectoral actions, 50%participate in groups of living with the elderly; 33.75% keeps track and maintain updated the health information of the elderly; 11.25% of the professionals perform the Single Therapy Planning (PTS, in portuguese) and few implement the actions to promote health according to PTS; there is a deficit in the number of professional categories in the identification and monitoring of the frail older people in their households. It is concluded that the health care of the elderly developed by ESF professionals differs among the professional categories. It was identified weaknesses in the promotion of an active and healthy aging and also in the establishment of an integrated and full care of the elderly. It is recommended the adoption of permanent educational activities by the City Management, initially for ESF professionals in the the perspective of the guidelines of the National Policy of Health Care for the Elderly and later to the other professionals that are part of the health care network of the elderly, at all levels of care in the city for the development of strategies and practices that promote the improvement of the quality of healthcare for the elderly, expecting concrete and effective results in terms of promoting health within Brazilian reality

Ocorrência de Gonipterus scutellatus Gyllenhal (Coleoptera: Curculionidae) em plantações de eucalipto no Estado do Espírirto Santo

O gorgulho do eucalipto Gonipterus scutellatus Gyllenhal foi encontrado no Estado do Espírito Santo atacando plantações clonais de Eucalyptus urophylla x E. grandis (híbrido “urograndis”). Essa espécie de gorgulho é conhecida no Brasil desde 1979, tendo sua distribuição geográfica restrita aos estados da região Sul e São Paulo. A introdução do inseto no Estado do Espírito Santo foi provavelmente acidental e sua ocorrência tem se limitado à região central do Estado. Nos levantamentos de campo não foi detectado o parasitóide de ovos Anaphes nitens (Hymenoptera: Mymaridae), que é o principal inimigo natural do gorgulho do eucalipto.

Produção de tapetes de grama Santo Agostinho submetida a doses de nitrogênio

Nitrogen is the nutrient that provides the greatest turfgrass growth responses and the adequate nitrogen fertilization can provide sod formation in less time and firm to be handled after harvest. This study aimed to evaluate the effect of nitrogen levels in the formation of St. Augustinegrass sod. The experiment was conducted in a sod production farm in Itapetininga, SP. The experimental design was a randomized blocks with four replications. The treatments consisted of five N doses: 0, 150, 300, 450 and 600 kg ha(-1), split into three applications. Increased levels of nitrogen affected the soil cover rate by the St. Augustinegrass reducing the time for sod formation. The leaf N concentration and intensity of green grass were influenced by nitrogen doses, and with the rate of green coverage rate (GCR) of soil, can be used to assist in the recommendation of N doses. Rate of 430 kg ha(-1) of N provided the production of St. Augustinegrass sod resistant the harvest and transport, within ten months.

Análise da produtividade científica dos docentes da Universidade Estadual Paulista, campus de Marília/SP

O objetivo do presente trabalho foi analisar/quantificar a produtividade científica dos docentes pertencentes à Universidade de Estadual Paulista (UNESP), campus de Marília/SP. Para cada professor, analisamos o número total de artigos na plataforma Lattes, no ISI Web of Science e no SCOPUS. Além disso, verificamos o total de livros publicados, capítulos de livros publicados e orientações em Programas de Pós-Graduação (PPG). A análise dos nove departamentos da Faculdade de Filosofia e Ciências (FFC) mostrou que o Departamento de Ciências Políticas e Econômicas possui uma média elevada (21,42) de artigos na Plataforma Lattes, quando comparado aos outros departamentos. Entretanto, o Departamento de Fonoaudiologia apresentou médias mais altas em artigos indexados pelo ISI (2,61) e SCOPUS (4,39), bem como o índice-h, nessas plataformas. em relação aos programas de pós-graduação, o Departamento de Administração e Supervisão Escolar foi o que apresentou a maior média de orientações em andamento e/ou concluídas. O desempenho mais baixo, em relação aos artigos publicados pelo ISI e SCOPUS, pelos departamentos na área de Humanas/Humanidades pode estar associado às características do campo da concentração e da cobertura limitada do banco de dados ISI e SCOPUS, indicando que o índice-h é muito sensível ao campo de concentração.

Gerenciamento de resíduos sólidos urbanos em Tarumã e Teodoro Sampaio - SP

Nesta pesquisa estabeleceu-se como objetivo geral analisar a gestão dos resíduos sólidos domiciliares gerados nas cidades de Tarumã e Teodoro Sampaio-SP, com a finalidade de propor ações para o gerenciamento integrado dos resíduos sólidos urbanos. Foram investigados a geração, o tratamento e a destinação dos resíduos sólidos domiciliares, além daqueles gerados no processo de produção da Usina de Açúcar e Álcool Nova América, e sua participação na vida econômica da Usina de Triagem e Compostagem de Tarumã. Esta pesquisa permitiu compreender a importância de uma gestão integrada dos resíduos sólidos visando a combater e minimizar impactos ambientais associados aos mesmos, bem como enfatizar a necessidade de articular a usina de triagem de resíduos sólidos domiciliares com a coleta seletiva em Tarumã e viabilizar a coleta seletiva em Teodoro Sampaio, garantindo assim, ganhos sociais, operacionais, econômicos, educacionais e ambientais para os municípios.

Profilaxia do prurido causado pela administração subaracnóidea de sufentanil: efeitos do droperidol, da nalbufina, do ondansetron e da combinação deles

JUSTIFICATIVA E OBJETIVOS: O uso espinhal de opióides pode causar alguns efeitos indesejáveis, dentre os quais, o mais freqüente é o prurido que, apesar de sua baixa morbidade, pode proporcionar desconforto intenso ao paciente e prolongar o período de internação. O objetivo deste estudo foi avaliar diversas opções terapêuticas no tratamento profilático do prurido após administração de sufentanil por via subaracnóidea. MÉTODO: Foram distribuídos de maneira aleatória, por sorteio, 100 pacientes a serem submetidos à intervenção cirúrgica não-obstétricas em cinco grupos, de acordo com o tratamento utilizado: controle (ausência de tratamento - C); droperidol 2,5 mg (D); nalbufina 10 mg (N); associação dos medicamentos anteriores (DN) e ondansetron 8 mg (O). O prurido foi avaliado quantitativamente 30 minutos, 1, 2, e 3 horas após a administração subaracnóidea de sufentanil. RESULTADOS: Os grupos C e O apresentaram incidência significativamente maior de prurido em relação aos grupos D, N e DN. Entretanto, não houve diferença significativa na necessidade de tratamento específico com naloxona entre os grupos tratados. CONCLUSÕES: O tratamento profilático do prurido neste estudo, independentemente do fármaco utilizado, diminuiu sua intensidade e limitou a necessidade de tratamento específico com naloxona.

Aspectos constitucionais da anulação de decisão definitiva da administração pública federal no processo tributário

Cet article traite de la possibilité de proposer le Trésor à la justice pour annuler une décision administrative définitive sur les questions fiscales. Il s'agit d'un sujet qui s'oppose au principe de la vérité matérielle - qui doit prévaloir en cas d'impôt - avec une certitude morale représentée par la chose jugée administrative. Commence par le processus administratif d'impôt comme une garantie constitutionnelle du contribuable, insérée dans le panorama d une compétence adoptée dans la législation brésilienne en tant que pilier de l'Etat de droit démocratique. Met l'accent sur la position du Trésor avant l'autorité de la chose jugée administrative, ce qui démontre la fragilité de La décision finale sur les questions fiscales. Décrit les effets de la révision (ou de l'annulation) dês actes administratifs, en particulier la libération de l'impôt et de la décision administrative qui vise à le confirmer. Enfin, nous discuterons de la composition et la légitimité du contentieux administratif, en conclusion, avec le soutien de la prévalence d'un fait important dans le cãs d'impôt, est non seulement possible, mais le Trésor devrait examiner leurs propres actions si nécessaire

Occurrence of enteroparasites in day care centers in Botucatu (São Paulo State, Brazil) with emphasis on Cryptosporidium sp., Giardia duodenalis and Enterobius vermicularis

Verificou-se a prevalência dos enteroparasitas em 279 crianças (0 a 6 anos) de quatro creches municipais de Botucatu/SP. Foram coletadas três amostras de fezes de cada criança e processadas pelos métodos Hoffman, Faust e Ritchie e posterior coloração do esfregaço fecal pelos métodos de Auramina-O e Ziehl-Neelsen modificado para diagnóstico de Cryptosporidium sp. e método da fita gomada para diagnóstico de Enterobius vermicularis. Das crianças analisadas apresentaram-se parasitadas 53.40%, sendo que o parasita mais freqüente foi Giardia duodenalis (26.88%). Verificou-se associação significativa entre enteroparasitose, renda familiar, escolaridade materna e idade; quanto maior a renda e o grau escolar, menor a freqüência de enteroparasitas. Observou-se que G. duodenalis é mais prevalente em crianças de 0 a 4 anos e E. vermicularis em crianças entre três e quatro anos de idade. A elevada prevalência de enteroparasitas em creches sugere estrutura complexa em sua epidemiologia, onde fatores além do saneamento devem ser considerados.

Influence of a cage farming on the population of the fish species Apareiodon affinis (Steindachner, 1879) in the Chavantes reservoir, Paranapanema River SP/PR, Brazil

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

Using chemical and physical parameters to define the quality of Pardo River water (Botucatu-SP-Brazil)

This paper aims to study the ecological system of the Pardo River, at the source and lower-order passages, which are in the Botucatu area, São Paulo State, Brazil. This study was carried out to determine water quality with some chemical-physical indicators, coliforms, and chemical species of samples taken monthly, 1995/02-1996/01, from eight sampling stations sited along the Pardo River. The results in the river monitoring are discussed based on annual averages, analysis of variance, and compared to Tukey's Studentized Range-HSD, and principal component analysis (PCA) was applied to normalize data to assess association between variables. We can conclude that the variables used are very efficient for identifying and that the dry season shows the worst water quality. These were caused by organic matter, nutrients (originate) from anthropogenic sources (spatial sources) and mainly municipal wastewater, affecting the quality and hydrochemistry of the river water, which have been differentiated and assigned to polluting sources. Meanwhile, the degree of degradation of the Pardo River is low (sewage treatment carried out by the city of Pardinho is efficient), leaving the water of the river suitable for use by the population of Botucatu, after conventional treatment (Conama, Resolucao No. 20, CONAMA, Brazilia DF, 09-23, 1986-the water of the Pardo river is classified as level 03). (C) 2001 Elsevier B.V. Ltd. All rights reserved.

Ecologia da paisagem: mapeamento da vegetação da Reserva Biológica da Serra do Japi, Jundiaí, SP, Brasil

Foi realizado o mapeamento da vegetação da Reserva Biológica (REBIO) Municipal da Serra do Japi, Jundiaí, SP, por meio de fotointerpretação analógica, em escala 1:30.000. O mapa foi digitalizado e transferido para computador pelo sistema de informação geográfica (Idrisi) e posteriormente para o programa Corel Draw. Foram identificadas, mapeadas e descritas oito unidades de paisagem (UP) sendo três antrópicas (solo exposto, campo antrópico e reflorestamento homogêneo) e cinco naturais (floresta estacional semidecidual montana dossel uniforme - microfanerófitos; floresta estacional semidecidual montana dossel uniforme - mesofanerófitos; floresta estacional semidecidual montana dossel emergente; floresta estacional semidecidual aluvial dossel emergente e refúgio montano arbustivo). As unidades naturais somaram 98,46% do total dos 2.071,20 ha da área, indicando que a Reserva vem cumprindo seu papel na preservação do ecossistema em questão. No entanto, como algumas unidades não tem expressiva representatividade na área, e como existe grande extensão de floresta no entorno da Reserva, sugere-se a ampliação e a transformação da mesma em uma unidade que contemple inclusive a visitação pública como forma de auxiliar no processo de conservação. Sugere-se que a área seja transformada em parque estadual, cujo nome poderia ser Parque Estadual da Serra do Japi.

Biologia populacional de Cyphocarax modestus (Osteichthyes, Curimatidae) no córrego Ribeirão Claro, município de Rio Claro (SP)

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