999 resultados para taxa sobre as operações financeiras


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Pós-graduação em Zootecnia - FCAV

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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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The financial crisis of 2007 brought the discussion of fiscal policy. This was used as a way for governments to mitigate the potential social and economic impacts of the crisis, since only the monetary policy would not be effective. Historically, banking crises engender increases in public debt, not only for the relief operations, but also by the policies of government primary spending and/or, as in the recent crises, by the purchase of the “toxic” financial assets. The discretionary fiscal policy is then discussed, since it is essential, it is required well articulated and coordinated actions in order to mitigate their respective current and future crisis.

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The objective of this study is to examine if economic growth in Brazil was blocking due to external constraints, that is, in consequence of its Balance of Payments. We work with the approach first proposed by Thirlwall (1979) which was later modified by Lima and Carvalho (2009). We can conclude that economic growth was restricted by the external sector, which is consistent with the economic history of Brazil, and verify that the real exchange rate, and to influence the trade balance in the course run, also excerce some influence on this account balance of payments in the long run.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Seed dispersal is a key process in the life cycle of plant species and may determine the dynamics of their populations. The passage of the fruit from the gastrointestinal tract brings effects on energy and nutritional rewards for the bird. The retention time of the seeds is an essential factor for the dispersion, affecting the dispersal distance. Some factors determine it, as the size of the bird, degree of frugivory, chemical composition of the fruit, the number and size of seeds. The study sought to characterize the Morus nigra seed retention time in three species of thrushes and compare them with other species of birds and plants. The blackberry, exotic species with socio-economic importance in Brazil, produces aggregate fruit having up to 60 seeds. Have been kept in captivity individuals leucomelas Turdus rufiventris thrush, thrush and amaurochalinus, native and omnivorous species, important dispersers in degraded areas, inhabiting the urban and the natural environment. In 274 samples of feces was recorded about 500 mulberry seeds. The first record of seeds was in 15 minutes (n = 2) and the last to 115 minutes (n = 4) after eating the fruit. The average time of gastrointestinal transit of seed for the three species was 52 minutes and 80% were defecated to 65 minutes post ingestion. Taking into consideration the type of fruit and the species of bird, there is great variation in the retention time when compared to other species of birds, being in general slower. That way, can be increase the degree of dispersion of the seed to more distant areas of the mother plant, increasing the chances of survival of seedlings, according to the hypothesis Janzen and Connell. The Turdus It showed efficient dispersers Morus nigra seeds, and inhabits natural and urbanized environment, the possibility of exchange of these seeds between environments by the action of thrushes

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In recent years, uremic toxins have been widely investigated as an immunosuppressive factor for nephropathic patients. This study aimed to test the hypothesis that, as it was similarly observed in humans, the rate of apoptosis and superoxide production in polymorphonuclear leukocytes are changed in dogs treated with uremic serum. The superoxide production of polymorphonuclear leukocytes and apoptotic index of 10 healthy dogs incubated with autologous and homologous serum from healthy and uremic dogs was compared. Thus, there was an effect of partial inhibition of oxidative metabolism in uremia without correlation with the acceleration of polymorphonuclear leukocytes apoptosis in dogs.