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.

Caracterização hidráulica, hidrológica e de transporte sólido do evento de 20 de fevereiro de 2010 na Ribeira de São João – Ilha da Madeira

Após o temporal que se abateu sobre a ilha da Madeira no dia 20 de Fevereiro de 2010 ficou a dúvida se a tragédia podia ter sido evitada ou pelo menos minimizada. A intensa intervenção humana, principalmente na baixa da cidade do Funchal, alterou o normal curso das ribeiras. Esse facto levantou a questão se o homem estará a ser negligente ou irresponsável na maneira como constrói nas suas proximidades. Posto isto, o Governo Regional da Madeira achou que algo mais poderia ser investigado em relação ao comportamento das ribeiras em situações extremas, tal como a sucedida. Com o intuito de responder a estas e outras questões, equipas da UMa (Universidade da Madeira), IST (Instituto Superior Técnico) e LREC (Laboratório Regional de Engenharia Civil) iniciaram, em cooperação, um estudo que foi denominado por Estudo de Avaliação do Risco de Aluviões na Ilha da Madeira. Ao autor deste trabalho foi concedida a oportunidade de fazer parte deste importante estudo para a Ilha da Madeira e de poder realizar esta dissertação no âmbito do mesmo. Foram estudadas as três mais importantes ribeiras do Funchal (João Gomes, Santa Luzia e São João) e as ribeiras da Ribeira Brava e Tabua. O presente trabalho, em particular, incidiu sobre a bacia hidrográfica e Ribeira de São João. Este trabalho inicia-se por uma base teórica, onde é feita uma caracterização biofísica à Ilha da Madeira e mais detalhadamente à bacia hidrográfica da Ribeira de São João. Segue-se uma pequena referência a eventos semelhantes e anteriores ao de 20 de Fevereiro. A parte prática do trabalho consiste no tratamento e interpretação dos dados levantados nas visitas de campo. Estimaram-se os valores sucedidos no dia do evento para caudais máximos e velocidades de escoamento em secções transversais da ribeira previamente seleccionadas. Estimou-se também o volume para o material sólido que foi depositado no leito e nas ruas ou estradas que se situam dentro da área da bacia hidrográfica da Ribeira de São João. Foi feita também uma caracterização granulométrica desse mesmo material sólido. Por fim elaboraram-se listas e mapas com as infra-estruturas danificadas. Finalmente foram propostas algumas medidas preventivas que poderão minimizar as consequências de futuras aluviões.

Ilustração e interpretação textual: a arte como estratégia de ensino-aprendizagem na área de linguagens e códigos

Investiguei a arte como estratégia de ensino/aprendizagem e como esta prática estabelece quebra de paradigmas e incentivo à autonomia discente. Para tanto fiz uma breve descrição histórica acerca do panorama teórico correlacionado com o percurso das inovações educacionais desde o final da Idade Média até a contemporaneidade, buscando identificar de que forma o acúmulo teórico-metodológico gerado por este itinerário influenciou na disciplina Arte/Educação e no seu potencial inovador. Observei ainda como a ilustração textual, produzida pelos educandos, funciona como veículo de reelaboração crítica de suas realidades mediata e imediata. Esta investigação teve como sujeitos alunos do nono ano do Ensino Fundamental II, no decorrer de 2011, na escola autogestionária Waldorf Micael, em Fortaleza, Ceará, Brasil. Ao longo das observações, procurei responder às seguintes questões: De que maneira a ilustração textual se configura na qualidade de mediadora de processos interpretativos no contexto de ensino/aprendizagem em arte e literatura? De que forma, ela, no contexto da sistemática pedagógica, se revela como ferramenta de inovação pedagógica? Qual a sua importância no desenvolvimento do senso crítico do educando, e como tal fato se configura inovador? Como interfere na apreensão da realidade do educando, no seu aspecto estético, político e social? Os dados da investigação foram obtidos por meio de entrevistas, análise documental e observação participante; dessa forma esta pesquisa configurou-se como qualitativa, do tipo etnográfica e de base hermenêutica.

Corpo e Velhice: um estudo da qualidade de vida de idosos da Vila Vicentina Júlia Freire em João Pessoa

The aim of this study was to follow the daily routine of elderly individuals residing at the Vila Vicentina Júlia Freire (VVJF) nursing home in João Pessoa, Brazil, observing and analyzing as much as possible, the way in which they live in a group and how they deal, through personal experiences, with their own body image and with that of others. The results were obtained from information considered relevant, according to the perspectives of the residents themselves, contained in narratives of their history and related to their quality of life. Our interest lays in how they coped with changes in their bodies at old age and adapted to the challenges of this new phase. To obtain this information, with significant expressions, we used the Narrative Interview (NI) as a research tool in order to redeem their life experience and develop an understanding of their impressions about the life experience at the current nursing home. We selected, among the housed, ten subjects - actors - to appear as a sample of the group together. The design of our sample had a hybrid model, combining two types: random sample (probability) and an intentional sample (not probability). After recording transcripts and ensuring that all the subjects showed common interests that were relevant to the group, we chose three categories for analysis as follows: a. the elderly as seen by themselves and by others; b. religiosity as a moral factor; c. intimacy and relationships. Our choice was based on the importance of the theme as a multidisciplinary topic in the quality of life of populations. The subjects, chosen as spokespersons for the VVJF, spoke, among other things, about the way in which they viewed the world, their own body and how they experienced the environment and their fellow residents, in an attitude of reflection and criticism that confirms the lucidity of an old age conditioned to an elderly institution. The method allowed us to investigate our subjects from a multidisciplinary point of view. We suggest other studies in assorted areas of the human sciences, having as principle, man at the center of all our scientific questionings. The paradigm that the elder is, necessarily, unhappy in his sheltered has been, in this job, broken through the testimonies collected, establishing multiple perspectives of the analyzed subjects by their respective narrative records. Involving the participation of researchers with major in Administration, Communication and Law, this study filled, in this aspect, the requirements of the multidisciplinarity of the Program of Pos-Graduation in Health Science

Sistema de gestão ambiental sob a perspectiva da resource-based view: um estudo de caso no verdegreen Hotel - João Pessoa/PB

The pressure for a new pattern of sustainable development began to require of modern organizations the conciliation between competitiveness and a environmental protection. In this sense, a tool that acts in the implementation of structured strategies is the Environmental Management System (EMS), which focuses on improving environmental performance. This improvement, in turn, can generate to the organizations many benefits , among which, obtaining competitive advantages, susceptible of measurement from different perspectives. One of these is the application of VRIO model, reasoned by the Resource-Based View (RBV), which considers that differences between companies occurs due to differences between its internal resources and capabilities. However, although was been found some studies in the literature that evaluate the competitive potential of certain organizations , such assessments are not performed on specific objects, like the SEM s. Thus, the aim of this study was to evaluate the resources and capabilities (environmental strategies) adopted by the SGA of the Verdegreen Hotel, identifying which of these have the potential to generate competitive advantage. For this, this exploratory-descriptive character study and delineated as field research and case study was used as data collection tools: a literature survey, semi-structured interviews, document research and participant observation. The interpretation of results and consolidation of information were conducted from a qualitative approach, using two techniques of data analysis, namely: content analysis and analysis through VRIO model. The results show that the hotel is quite structured in relation to their EMS, as well as reaching related to improving the management of environmental factors, strengthening the image and gains in competitiveness benefits. On the other hand, the main difficulties for the implementation of the system are related to employees and suppliers. With regard to environmental strategies adopted, of the 25 strategies identified, 10 showed the potential to generate competitive advantage

João Cabral de Melo Neto: a estética do avesso

La pieza-poema Morte e Vida severina Auto de natal pernambucano, de João Cabral de Melo Neto, publicada en 1956, es el principal objeto de este estudio, interaccionando con las obras O Cão sem plumas y O rio por la similitud temática entre ellas: el estudio sobre esas obras busca una lectura desvinculada del posicionamiento constructivista y metalingüístico que por tradición configura la obra cabralina, no por negar a la crítica literaria que da respaldo científico, pero con la pretensión de lanzar una nueva mirada dirigida para el concepto de barroco, materia ésta que implica la creación poética a partir de la segunda mitad del siglo XX. Por lo tanto, este trabajo presenta una propuesta de análisis de la poesía de João Cabral a partir del contexto neobarroco. Considerando, sobre todo, los aspectos similares a la temática del barroco, el enfoque recae sobre la influencia de la literatura ibérica por que pasa el poeta João Cabral, así como la temática sobre el conflicto existencial explorado en el texto Morte e Vida severina, y aún, los extractos de lenguaje con significación múltiple que presentan signos metonímicos y metafóricos.

A doença de criar passarinhos: a lírica humanizadora de João Cabral de Melo Neto

João Cabral de Melo Neto n a jamais aimé les vers sentimentaux et prolixes venus de la tradition romantique. C est pour ça que son uvre a un discours objectif, rigoureusement elaboré e elle comporte certaines influences concretistes ça explique pourquoi l auteur est connu comme l ingénieur de la langage. En verité, le poète même dissait qu il était un homme froid et rationnel. La critique a assidument analysé la matière logique et le rigeuer formel de l uvre de Cabral de Melo. Pourtant, dans ce travail nous analysons les poèmes dont le sentiments humaines sont la mtière principal de l élaboration de l experiènce esthétique. La poèsie de João Cabral n est pas simple verbalisme formel, ni un uvre sens vie, car les objects concrètes et la langage objectif n empêchent pas qui le sujet décrit avec émotion les scènes presents dans les poèmes. Nous travaillons avec la hypothèse de que le poète a une attitude trop humaine quand il parle de l experience culturel et de l experience de la vie dans le Nord-est brésilien. Les unités témathiques de ce travail, pourtant, montrent la représentation du Nord-est dans la poèsie de João Cabral et examinent aussi le sentiment qu il sent par la memoire culturel de sa région. Parmi les aspects qui composent sa lyrique humaine nous citons la personification constant de les paysages du Nord-est le poète ne veux pas faire une décrition tophographique de la région parce que les places ont un valeuer sentimentel pour lui; au moyen d un discours erotique, Cabral represente les desirs et les intints humaines de sa terre; ensuite, il semble que le poète est enchanté et enveloppé avec certains elemets culturels de sa région, come l hamac, la littérature oral et la musique régional; la preoccupation avec la population explorée et la denonciation de la condition miserable dans le Nord-est brésilien confirment aussi la humanité présent dans son uvre; finalment, la récordation de l enfance et la nostalgie du temps passé sont, pour le poète, un possibilité qui peut aider dans la formation humaine de la population

Das margens do espelho: um estudo dos reflexos da morte em primeiras estórias, de João Guimarães Rosa

This paper is divided into three chapters, which are structured as follows: in the first chapter, we examine the figure of death and its characteristics in the context of the work of Guimarães Rosa, within a specific type, determining how this figure comes through " imposition "," no "," memory "and" ritual. " We intend to cover all the possibilities that this aspect denotes. In the second chapter, we found the incidence of the mirror as an analysis of our study, characterizing it as a stylistic condition can become a reading key, necessary for interpretation of the book "First Stories". The characterization of the mirror as an element of analysis has a theoretical foundation which stretches out along other literary works that are based on the same object. By setting the points where these works approach the theories of speculation, we want to justify their use from our perspective

A interface entre educação e mercado : uma análise crítica das mudanças socioculturais no contexto educacional

In the context of late modernity, the socio-cultural transformations established new social practices which corroborate discursive changes in dialectic movements, contributing to the order of the educational discourses to be more and more affected by typical market discourses and values which are covered by ideologies, hegemonic struggles and power relations. In this sense, this research study, which is based on the theoretical tenets of the Critical Discourse Analysis in its interdisciplinary branch (FAIRCLOUGH, 2006; ORMUNDO, 2010; PEDROSA, 2010; RAMALHO E RESENDE, 2011), aims at discussing how the sociocultural changes in the context of private education interact with the market proposal of neoliberal and economical policies. The research was methodologically based on the qualitative approach (CHIZZOTTI, 1991; BOGDAN e BIKLEN, 1994; MINAYO, 1994), especially on the principles of contemporary Applied Linguistics (SIGNORINI, 1998; MOITA-LOPES, 2006; MENEZES, SILVA, GOMES, 2009). Data were gathered from advertisements used in campaigns by private educational institutions and agencies in Natal/RN; the advertisements were collected in primary and secondary levels and in language courses from October to December, 2010. The data analysis indicate that education, in the context of globalization and late modernity, has become a market agency and that the new face of the educational discourse of private institutions is interwoven with a social representation of education as a site of struggle and hegemonic dispute. Therefore, the research leads us to infer that, as the educational public policies based on hegemonic economy and on ideological assumptions of international agents (Global Bank, FMI, etc.) have become widespread, education has become an arena of dispute and a powerful economic product to the market of cultural and commercial industry, thus emphasizing a society in which everything is economically based

Nietzsche e a modernidade: da crítica à metafísica à crítica à democracia

This dissertation presents an interpretation concerning the critical considerations of the German philosopher Friedrich Nietzsche on Modernity, especially Nietzsche s criticism of Modernity, of Christian mores and democracy produced by him in Beyond Good and Evil. Nietzsche attentively analyses details of Modernity, produces a diagnosis of modern man and discovers the sign of decay. We consider that Nietzsche s criticism of modernity is directly linked to the criticism of classic metaphysics. We emphasize questions like: what in us aspires to truth? Christian mores: why and what for? What characterizes modernity? Could it be the appeal to the democratic taste? Is it possible to reinvent Modernity? We stress the relation between the notion of truth, democracy and Christian mores, showing that these mores were also inherited from the Socratic culture. We also intend to clarify Nietzsche s proposal of a new way of doing philosophy, that would be able to surpass the decay which rules in European modern culture. The end of this research points out to the ―philosophers of the future‖ who are able, according to Nietzsche, to claim life beyond the metaphysics opposition, beyond the good and the evil

A Questão da linguagem e do pensamento a partir da carta sobre o humanismo

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Garantia literária: elementos para uma revisão crítica após um século

This study contributes to a critical synthesis of the principle of literary warrant, initially formulated by Hulme in 1911. Hulme proposed that the terms of a classification system should be derived from the literature to be classified, rather than based on purely theoretical considerations. Founding literary warrant on literature which is actually documented rather than on scientific or philosophical classifications or on the supposed authority of the first classificationists implied a clear departure from the conceptions of Harris and Dewey, who had used the classifications of Bacon and Leibniz as models. The validity of this principle over the past century is studied by means of diverse documental data (entries in dictionaries, retrieval by Google, etc.), as it is recognized as a main methodological element for classification standards and systems. This study also discusses the situation with respect to the top-down or bottom-up methodologies of system design. Three traditional applications of literary warrant are described as well as three new applications are suggested, in light of its methodological potential. It is possible to conclude that this principle will find increasing applications in other contexts, within and beyond Information Science.

Fotografia e marketing: uma análise dos atrativos turísticos da cidade de João Pessoa-PB

Photography is a resourse of the most used and effective marketing, besides being an polysemic art, boundless sense; this allows for different readings. Nevertheless, there are those who, through the control and supervision, try to organize its meaning, such as the marketing companies. Others, such as artists, are the responsibility of the observers to give their work some understanding. Resorting a photographic iconography of the tourist attractions of the city of João Pessoa in Brazil from 2005 to 2010. This survey selected images published in catalogs supported by the Fundo de Incentivo a Cultura (FIC) and the Empresa Paraibana de Turismo (PBTUR). The central idea of this qualitative research is the assumption that, in general, tourists crave, even unconsciously, a reality of a tourist attraction motivated by photographic image conveyed the travel market, meanwhile, emphasizes that the art market, the same attraction is exposed and uncovered. Thus it is argued, by photos, such as environmental and sociocultural characteristics are commodified by these organs that have different purposes is not exclusive, given that the FIC supports art and PBTUR sponsors the tourism. Beyond the iconography used for cataloging and photographic analysis, interviews were conducted by the method of visual narratives in ordes to approximate the data with the view of tourists and photographers. In that resulted in a refletion on the current imagistic process involving the release of the tourist destinations in order to be allowed on a critical reading of photographic production and market resources to marketing and promoting the art of the city. It was observed that both the art and photography marketing acquire different symbolic values with respect to their markets promoted by the catalogs analyzed.

Crítica ao fundacionismo cartesiano com base no argumento contra a linguagem privada

This assignment ains to prove the pertinency of using the wittgenstein´s argument against private language as a criticism to cartesian fundacionism. Therefore, I want to demonstrate in the first chaper the conceptual viability of facing the cartesian argument of cogito not as a simple silogism but as an exemple of a private experience (process of thinking). At the second chaper, the subordination of the argument against private language give us the idea that rules can only be followed by means of corrections givem by a linguistic community that is external to the private subject, in a way to be unviable the assumption that is possible to name an internal experience without searching external rules of the use of terms. At the chaper 3 the pertinency of the hypothesis raised by A. Kenny, about the overtaking of the argument against private language can be extended to the idea of epistemic and ontologic privacy that would lend validity to the fundacion present at the argument at the cartesian cogito. In oder to become evident the pertinency of use of Wittgenstein´s argument agaist Descartes´ fundation, it´s necessary, at the chaper 3, to demonstrate the impertinency of the objection to the A. Kenny´s hypothesis, based on the experiency of the thought of the brain at the recipient, to make clear the incompatibility existing between the cartesian idea of cogito and Wittgenstein´s notion that language is an activitie followed by rules, wich correction criterion may be external and intersubjective