933 resultados para Imposto do selo


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To the companies maintain competitive in the market, they need continuous improvement in quality and productivity. This continuous improvement can be achieved through lean manufacturing tools. The idea of lean manufacturing is to map the flow to identify the processes that don’t add value in the final product, according the customer specification, in others words is eliminate or reduce the waste on the production flow. However the implementation of lean manufacturing is not so simple and involves the resistance of the employees, lack of training and the lack of knowledge to make the implementation. The objective of this study is determinate the good practices and difficulties found by a multinational company in the field of healthy that aims implementing the Lean Manufaturing through an internal certification. The methodology used to approach the problem is a case of study that analyzes the information introduced through discussion made by a semi structured interview. The case study describes the steps to get the certification, involving the concepts of 5S, balancing, standardization and routine management. The literature and the study case showed that the good practices, such as productivity increases, safety level increases and the machine stability were accomplished, but the majority difficulties was found in cultural factors and planning. Some recommendations were proposed to the others companies, such as the elaboration of a qualification matrix and the review of the activities chronogram during the implementation. The way that the company found to implement Lean Manufacturing concepts was a creative method to show to everybody the objective and the target to be accomplished and is one way to recognize the effort through the certification

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In 2008 the United States had suffered from a financial crisis due to the real estate market, this movement affected other countries whose economy depends on the USA. Brazil suffered this crisis, but to avoid a greater turmoil in national territory the government launched some public policies to allow the market to keep working, that way allowing a cash flow more stable. One of these policies is called Inovar-Auto where automakers get benefits in form of taxes redution since some investiments are made in tecnology in Brazil made. This study does a qualitative reaserch to identify how companies are adapting to the Inovar-Auto, its dificulties and the real benefits trough colected data along these years

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This work has as main objetive to analyze fiscal/tax collection of municipalities after the political-administrative decentralization in Brazil and its new role in this scenario, bringing up the competition for Decasa Sugar and Alcohol between the municipalities of Caiuá and Maraba Paulista in the context of expansion sugarcane cultivation in the Presidente Prudente Geographic Micro Region. The analysis has considered the geographic scales, in order to highlight the power relations on local/regional territory, determined by the Agroenergy Policy Guidelines in Brazil (2006-2011). The two municipalities have from the point of view economic dynamics, irrelevence, proven through the São Paulo Index of Social Responsibility (IPRS), maximizing the importance of the constitutional transfers, such as Participation Fund of Municipalities (FPM). Given this situation, we analyze the four taxes raised by the experts as the most impactful for municipal tax collection before the presence of sugarcane activity: the Territorial Urban Property Tax (IPTU), the Tax on Services of any Nature (ISSQN), the Tax Vehicles owned Motor (IPVA) and the Operations tax on the Circulation of Goods and on Transport Services Rendered Interstate and Intermunicipal (ICMS). It was verified, that only the ISSQN can be seen as an indicator increase in fiscal/tax collection before the presence sugarcane activity...

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This study compares two educational practices: the Rural School method (Escola do Campo) and the SESI teaching method, suggesting that the latter one is inefficient when applied to rural schools, as illustrated with a case study of a rural school that was obliged to adopt this method in 2012. The epistemological basis of a dialogical pedagogy for rural education has been used in order to criticize the practices of a method whose origins in the industrial ideology and in consumerism promotes a true cultural invasion, according to Paulo Freire, hindering the students' dialogues with respect to the ways of life in rural areas and in towns – an interaction that assured school performance in the previous educational system, which has been arbitrarily discontinued by the political power. Different surveys were used in this study for both compared cases, specially dissertations that have evaluated the Rural School project (Projeto Escola do Campo), adopted in Araraquara in 2004, a dissertation about the SESI teaching method that has discussed its new didactic material and, also, an evaluation of the contents of a representative sample of textbooks of History, Geography, Sciences and Mathematics for the 6th grade of elementary school. It is a theoretical text, not an essay, considering that it is based on concrete situations, which were explained using researches on the implicit themes and summarizes the analytical procedures that have allowed to unveil, in the textbooks prepared by SESI, the stimulus and the valorization of consumerism, without any criticism and environment concerns.

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Esse artigo propõe que a noção de transexualidade seja discutida a partir de vários aspectos que ela implica. O objetivo é problematizar a escuta clínica que poderia se deixar influenciar apenas pelo viés patológico, sem levar em conta o panorama atual em que a transexualidade se insere. Propomos que a transexualidade seja entendida como um conceito guarda-chuva, que abriga diferentes formas de manifestar o gênero e com variado grau de intervenção ou modificação corporal. Abordamos a rigidez dos critérios diagnósticos, a concepção de gênero, a precocidade no tratamento da transexualidade, a influência da mídia e teorizações sobre a origem da transexualidade. Destacamos o sofrimento psíquico imposto pelo campo da saúde ao estabelecer padrões de coerência entre sexo e gênero como sendo da ordem do impossível. Escutar cada pessoa transexual em sua singularidade, sem descartar a cirurgia de redesignação sexual como possível solução, nos parece ser a postura mais adequada ao trabalho psicanalítico.

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Arrisco comentários sobre a maioridade burguesa da política brasileira, algo reconhecido pelos mais exigentes mentores das políticas neoliberais, não só pela eficiência com que o lulismo faz a mediação entre os interesses do grande capital e os produtos incontornáveis do padrão de acumulação ora imposto: desemprego estrutural, fome e destruição ambiental. Sua maior arte é fazer tudo isso sem provocar qualquer mudança substantiva ao país historicamente marcado pela condição de colonialidade crônica, de desigualdade social endêmica, de sua posição pífia no ranking do mercado de bens de produção, da parca geração de tecnologias, da estabilidade débil da sua economia e política internas.

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Written language is a form of communication between humans and, as is not acquired naturally, needs educational interventions systematized to be learned. However, the teaching of writing is still mechanically imposed on the student, and could make use of other features such as games and plays. As a result, this research we analyze the writing development of phases, the psychic functions present in its development and the construction of a paradigm games and games that can be used as auxiliary tools in the teaching of writing. We describe the operation of each and identify how they can be used in the classroom. The survey was conducted through a qualitative approach of empirical type. The data concluded that these instruments are not used in class and often writing has no social relevance for the child. We also conclude that some usage scenarios of play occurred among children, are not used for didactic purposes as an example of sign-symbol relationship by teachers to teach writing

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Demographic census from the last decades of the twentieth century began to reveal a tendency concerning the increasing average age of the population. The Brazilian government began introducing ways to manage the effects and consequences of this trend, the most recent being the creation of the "Fundos do Idoso" (Funds for seniors) in the Federal, state and municipal spheres. That law allows transferring federal taxes from common citizens and companies to the funds. This article is specifically written as a critical examination of this governmental initiative towards the problem of an ageing population from the point of view as to how the law has been implemented. With the creation of the funds there will be the enlargement and improvement of services destined for seniors. However, the law mentioned above does not predict an active participation of the seniors in the management of this funds and policies that will come as result.

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PURPOSE: to analyze the levels of noise emitted by nationally-sold toys for use by children from 1 to 5 year old; to compare the values among the toys with and without the seal of Inmetro (National Institute of Metrology, Standardization and Industrial Quality) and to analyze the sound spectrum of toys, in order to identify the area of the cochlea that may be more affected by these noises. METHOD: measurements were performed on 20 sound toys (10 with the seal of the Inmetro and 10 without the seal) with the use of digital sound level meter in an acoustically treated room, and the sound analysis was performed using the Praat program. RESULTS: toys placed at 2.5 cm from the equipment with the seal of the Inmetro had an intensity ranging from 61.50 to 91.55 dB (A) and from 69.75 to 95.05 dB (C), positioned at 25 cm ranged from 58.3 to 79.85 dB (A) and from 62.50 to 83.65 dB (C). The results of the toys without warranty stamps placed at 2.5 cm ranged from 67.45 to 94.30 dB (A) and 65.4 to 99.50 dB (C) and the distance of 25 cm recorded from 61. 30 to 87.45 dB (A) and 63.75 to 97.60 dB (C), so that the findings demonstrated that there are noisy toys that go beyond the values recommended by the current legislation in both groups, with and without warranty stamps . CONCLUSION: the toys without the seal of Inmetro showed intensities values significantly higher than the other group, offering more risk to the children s hearing health.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Pós-graduação em Engenharia Mecânica - FEG

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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In the region of Badejo oil Ffeld (Campos Basin) lies an Lower Albian dolomitic layer that shows reservoir rock and seal conditions, among others and, it is occasionally karstified. This work applies geostatistical techniques of ordinary and indicatior kriging, in an attempt to determine a method that assists the analysis of different scenarios offered for petroleum drilling from a quantitative point of view this fact is justified, because there are different visions and strategies that would be adopted under different dolomite conditions (stable - low porosity and high density; reservoir - high porosity and medium density; instable - high porosity and low dentisty). The main objective is a methodological introduction that has not been tested in dolomites before aiming to characterize the distribution of the three conditions described above by ordinary and indicatior kriging, which was based on the obtained data from the dolomite layer identification through well logs interpretation and correlation, followed by seismic interpretation. In addition, it was generated structural contour maps, based on 2D and 3D seismic data interpretation, and then, seismic attributes maps were calculated, in order to transform them into pseudo-density maps, i.e., maps that correlate the density values with the attribute values. As primary results, structural contour maps and seismic attributes were obtained and ordinary and indicatior kriging maps were done, on which it is possible to interpret the distribution of the main reservoir and risk probability for drilling of exploration wells obtaining trends N35E and N10W direction for areas of stability or reservoir levels, while the central part of the map presents a higher risk for loss of drilling fluid. The cut-off values levels were based on the values of first and third quartiles of cumulative histogram (instable and stable zones, respectively), as well as the reservoir level was set as the interval...