Main problems with the taxation of civil society organizations in Brazil: certifications and impact on payroll

The objective of this paper is to identify and analyze the main problems in the taxation—regarding both taxes themselves and compliance costs of taxation—of civil society organizations in Brazil. This study is qualitative descriptive research. A multiple case study with 26 organizations was performed. The results show that the problems mainly affect organizations with lower revenue and that do not work in the areas of education, health or social care. The main problems involve the taxation of the payroll and the difficulties related to obtaining and maintaining certifications. The study concludes with suggestions for the improvement of the regulatory framework.

Neuroscience and education: prime time to build the bridge

As neuroscience gains social traction and entices media attention, the notion that education has much to benefit from brain research becomes increasingly popular. However, it has been argued that the fundamental bridge toward education is cognitive psychology, not neuroscience. We discuss four specific cases in which neuroscience synergizes with other disciplines to serve education, ranging from very general physiological aspects of human learning such as nutrition, exercise and sleep, to brain architectures that shape the way we acquire language and reading, and neuroscience tools that increasingly allow the early detection of cognitive deficits, especially in preverbal infants. Neuroscience methods, tools and theoretical frameworks have broadened our understanding of the mind in a way that is highly relevant to educational practice. Although the bridge’s cement is still fresh, we argue why it is prime time to march over it.

O tema no processo criativo da asmarias companhia de teatro

Seted in the context of the educational actions of Casa Renascer, a non-governmental organization, located in Natal city, which had as its primary purpose the care with children and adolescent girls in vulnerable situations, this research is based on describing and analysis on the topic in the creative process developed by Asmarias Theatre Company from 1993 to 2003, a process that culminated in the assembly of the dramatic text, Mateus e Mateusa, of Qorpo-Santo. In this research is focused on the route of the Theatre Company has done so much theater in its early history (1993), with the practice of reading and dramatic writing in the preparation of didactic material called Primer of Inventions, as in the procedures with theater street and forum theater (1997 to 2000) to the reunion in 2001 of seven teenagers which articulated the last group formation next to the assembly's text Qorpo-Santo (2002- 2003). During the development on this learning, the evolution of the creative process based on institutional theme when asked if one can provide moments of educational experiences through the traditional form of theater, with reference to the issues inherent in the dramatic texts considered classics. The debate on the issue through research and analysis in its descriptions and finds in the interim between his past and present indications that lead to conclusive guises. The methodology, which is guided by research, is based in theatrical archeology (PAVIS, 2005), the evidential paradigm (GINZBURG, 1989) and the second approaches the experiences narrated by Benjamin (1985). We selected documents in formats of written texts, photographic and filmed, and identified in these files, marks and tracks which took us to understand the subject in the creative process of Asmarias Theatre Company during the tests with the dramatic text, Mateus and Mateusa, of Qorpo-Santo. In this theatrical practice, located in the field of the theater pedagogy, it appears that the actions across thematic theater in the Casa Renascer and allowed the formation of critical aesthetic perspective and personal social dimension of the subjects involved. The theme has gained a significant proportion in the theatrical activity as a guiding point of the creative process of Theatre Company, taking in the theatrical art form. In this sense, the creative process with the dramatic and classic texts won the educational dimension to address the issue in the movement of the drama as the focus of individual creation which added to the collective universe of the interactive game

A formação do professor alfabetizador em cursos de Pedagogia: contribuições e lacunas teórico-práticas

To the we assume the disciplines of the area of Literacy of the course of Pedagogy, our intention has been the one of working the literacy, the reading and the writing as alive processes, as social practices inserted in the history, continuators of the subjectivity, done in the culture and producing of culture. The importance of the course of Pedagogy in the teachers' formation is unquestionable; however our goal is to highlight, in this work, the paper of that course in the formation of the teacher alphabetized, while mediator of the literacy process with an inclusive vision. In that to walk, it appeared us the following subject: which the contributions and the gaps theoretical-practices - of degree courses in Pedagogy - experienced for the exits of that course, in the specific pedagogic work of alphabetizing children, young adult and/or our study aims at to investigate, under the perspective of teachers alphabetizer licensed in courses of Pedagogy, the contributions and the theoretical-practical gaps of those courses, in the formation of the educator alphabetizer. In this sense, our work if it bases on the presuppositions of the qualitative investigation that leaves of the foundation that there is a dynamic relationship among the real and subjective world, an alive interdependence between subject and object, an entail indissoluble between the objective world and the subjective (CHIZZOTTI, 1998, p.79). The research is characterized as a descriptive and interpretative study and for the collection of data; the questionnaire, the semi-structured interview and the documental analysis were used. We took the following providences for the choice of Locus and of the subject of the research: it visits to the schools; compatibility of the criteria previously defined for choice of Locus and of the Subjects. For the choice of those schools, we defined the following criteria: that, in your individuality / totality, they were located in integral neighborhoods of, at least three of the four administrative areas of the city of Natal; that, in your individuality / totality, they contemplated the public spheres and private of attendance; that, in the year of accomplishment of the research - 2004 - they were offering infantile education and/or fundamental teaching; this last one gone back to the children of the initial years and/or for the youth and adult of the first levels of the modality of EJA; and that made possible the researcher's access. Front to the particularities of our study object and considering the criteria of choice of the locus, four public schools and three private schools were selected. Like this being, in those schools, we would look for the subject of our work that they would owe: 1) to be working, in 2004, with children's literacy, youths or adults: they as teacher (the), it as coordinator (the) that guides teachers alphabetizer, in public schools or peculiar of the city of the Natal-RN; 2) to be exit (the) of the degree course in Pedagogy, supplied by institutions of superior level (public or matters) of the city of the Natal-RN; 3) to have concluded your course of Pedagogy in the period of 1990-2004; 4) to have, at least, 01(one) year of experience in literacy rooms (TARDIF, 2002). The subjects interviewees concluded your courses of Pedagogy, in the period from 1990 to 2004, in institutions different from the city of Natal/RN, being five to the whole: two public IES and three deprived IES. Of the analysis of the data, the theme emerged, ' teacher's Alphabetizer Educational Formation in Courses of Pedagogy', with the following categories: contributions of the courses of Pedagogy; More important disciplines in the educational formation; Areas / Aspects lacunars of the courses of Pedagogy. The pedagogic practice of the teacher alphabetizer demands a formation from him found in you know educational, requested in the children's literacy, youths and adults. In that work, we defended the thesis that the course of Pedagogy is the locus, par excellence, for that formation, in spite of possible structural limitations and curricular of the referred course. In spite of the countless contributions of the pedagogy course for the formation of the teacher alphabetizer, our data appear for the need of a revision of the proposals curricular of that course, getting the attention for the importance of a proposal formation curricular more gone back to the literacy process / literate and for the social inclusion. We thought that, although insufficient, the teacher's formation in that perspective is a fundamental condition for a practice pedagogic alphabetizer to be promoted, in fact, inclusive and promoter of the school success

Análise textual dos discursos: responsabilidade enunciativa no texto jurídico

This investigation aims at describing, analyzing and interpreting the Commitment in Initial Petitions, which is a genre circumscribed in the judicial domain. For this purpose, we have chosen sections, facts as found and relevant law , sections of the petition, with the understanding that, in this way, respectively, the narration of events, which gives margin to the propositioning to the judicial action, and the exposition of the law that upholds the author s intention. We base our discussion on the field of Linguistics, more precisely, Textual Discourse Analysis (TDA), whose theoretical basis is derived from Textual Linguistics (TL) and Enunciative Linguistics. We foreground, particularly, the way in which the author of texts, objects of analysis, use discursive strategies that evidence ER. The relevance of this study, then, is in the formation of a critique of the judicial text, as it conceives of a dialogical approach to the point of view, raising not only questions about the way in which a linguistic instance conceives an object of discourse, but also considering questions of language inherent to technical writing and, in this aspect, contributing to the work of those operating in Law about the many ways ER is formed in the body of a petition. We selected two categories to analyze that, according to Adam (2011), characterize the degree of ER in the textual material of the propositional enunciations: the different types of representation of speech and the indications of profile of mediators. In this sense, with this task as an objective, we base our study regarding point of view on Rabatel (2003, 2009a, 2010) with relation to the enunciative approach, including the study of PDV in polyphonic and dialogical theoretical framework to study the ER from different types of speech representations that conceive forms of transmission of discourse and the role of the enunciating subject, mainly the responsibility and the prerogative by the propositional contents. In the same way, intending to study the indications of the mediator profiles, we observed the postulations of Guentchéva (1994, 1996), which develop the notion of mediative grammatical categories, of which permit the linguistic marking of distance and engagement of the enunciator with regard to the information expressed. The methodology we adopted was based on qualitative research, of an interpretive and introspective nature, in light of the fact that his study focuses on processes and strategies underlying language use. The corpus of the research is comprised of Initial Petitions, which gave rise to actions originating in the Civil Court of Currais Novos County RN. The data analysis shows that an object of discourse is always perspective oriented and presents the point of view of one or more enunciators. Consequently, the producer of a text, using the PDV of other enunciators, influences and establishes the argumentative orientation of the text. In the same way, it evidences the relevance of the use of mediated constructions in the judicial text, as they function as strategies attenuated to the responsibility of the producer of the text with what is said, and at the same time points to a discourse of authority through the entrance of the sources of law. Moreover, it reveals the documental and international importance of this practice, at the same time that it exposes the compositional and normative difficulties with regard to legal and linguistic aspects

A diversidade de interpretações como fator constituinte da formação docente: leitura e observação

Neste artigo apresentamos a análise de interpretações de estudantes em trabalhos desenvolvidos em duas disciplinas de cursos de Licenciatura em Física, nas quais realizamos atividades bastante distintas, uma envolvendo a leitura e outra a observação pelos licenciandos. Buscamos compreender falas escritas pelos estudantes como parte dessas atividades, e procuramos evidenciar a diversidade de interpretações e a relevância desse trabalho para a formação inicial. O apoio teórico em que nos sustentamos foi a análise de discurso na vertente originada na França por Michel Pêcheux. A consideração da não transparência da linguagem, e as noções de condições de produção, memória discursiva e repetição, bem como alguns aportes sobre possíveis papéis da observação na construção científica, contribuíram para a compreensão de discursos escritos pelos estudantes. Mostramos a diversidade de interpretações dos licenciados: ao opinarem sobre a possibilidade ou não de se trabalhar a física moderna e contemporânea no ensino médio, depois de lerem um texto envolvendo esse tema, e ao redigirem um texto sobre a observação na pesquisa científica.

Nomeação rápida, leitura e compreensão em escolares com dificuldades de aprendizagem

OBJETIVO: Comparar e correlacionar o desempenho em nomeação rápida, leitura e compreensão de escolares com dificuldades de aprendizagem. MÉTODOS: Participaram deste estudo 32 escolares da 4ª série do ensino fundamental, de ambos os gêneros, com faixa etária entre 11 anos e 4 meses e 12 anos e 7 meses. Foram realizadas a primeira e a segunda tomada de leitura oral de um texto, selecionado a partir da indicação dos professores da 4ª série; a primeira e a segunda tomada de compreensão por meio de quatro perguntas apresentadas sequencialmente ao texto, em que os escolares deveriam responder oralmente; e a prova de nomeação rápida do Teste de Desempenho Cognitivo-Linguístico, versão individual. RESULTADOS: Houve diferença entre a primeira e a segunda compreensão e entre nomeação rápida, primeira e segunda leitura. Houve forte correlação entre compreensão e leitura, sugerindo que o desempenho na primeira tomada de leitura influenciou de forma significativa o desempenho na segunda tomada de leitura; o mesmo ocorreu para a compreensão. CONCLUSÃO: A defasagem na realização das atividades de nomeação, leitura e compreensão na primeira avaliação ocasionou falhas no mecanismo de conversão fonema-grafema que podem ser suficientes para desencadear dificuldades na aprendizagem da leitura.

Programa de remediação fonológica em escolares com dificuldades de aprendizagem

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Observing documentary reading by verbal protocol

Verifies the applicability to research on indexers' reading strategies of the process observing technique known as Verbal Protocol or Thinking Aloud. This interpretative-qualitative data collecting technique allows the observation of different kinds of process during the progress of different kinds of tasks. Presents a theoretical investigation into reading and into formal methodological procedures to observe reading processes. Describes details of the methodological procedures adopted in five case studies with analysis of samples of data. The project adopted three kinds of parameters for data analysis: theoretical, normative, empirical (derived from observations made in the first case study). The results are compared, and important conclusions regarding documentary reading are drawn.

Work and technological innovation in organic agriculture

Organic agriculture is a sustainable cultivation ecologically, economically and socially. Several researches in organic agriculture have been made from technical perspectives, economic traits or related to ecological aspects. There are practically no investigations into the nature of the technology used in organic agriculture, especially from an ergonomic perspective. From the activity analysis, this study aimed to map the technology used in the production of organic vegetables. Properties producing organic vegetables were selected representing the State of São Paulo. It was applied an instrument (questionnaire and semi-structured interview) with their managers and it was made visual records to identify adaptations, innovations and technological demands that simultaneously minimize the workload and the difficulties in performing the tasks and increase work productivity. For some of the technological innovations a digital scanner was used to generate a virtual solid model to facilitate its redesign and virtual prototyping. The main results show that organic farmers have little technology in product form. The main innovations that enable competitive advantage or allow higher labor productivity occur in the form of processes, organization and marketing.

Blade design and forming for fans using finite elements

The necessity of adapting the standardized fan models to conditions of higher temperature has emerged due to the growth of concerning referring to the consequences of the gas expelling after the Mont Blanc tunnel accident in Italy and France, where even though, with 100 fans in operation, 41 people died. However, since then, the defied solutions have pointed to aerodynamic disadvantages or have seemed nonappropriate in these conditions. The objective of this work is to present an alternative to the market standard fans considering a new technology in constructing blades. This new technology introduces the use of the stainless steel AISI 409 due to its good adaptation to temperatures higher than 400°C, particularly exposed to temperatures of gas exhaust from tunnels in fire situation. Furthermore, it presents a very good resistance to corrosion and posterior welding and pressing, due to its alloyed elements. The innovation is centered in the process of a deep drawing of metallic shells and posterior welding, in order to keep the ideal aerodynamic superficies for the fan ideal performance. On the other hand, the finite element method, through the elasto-plastic software COSMOS permitted the verification of the thickness and structural stability of the blade in relation to the aerodynamic efforts established in the project. In addition, it is not advisable the fabrication of blades with variable localized thickness not even, non-uniform ones, due to the verified concentration of tensions and the difficulties observed in the forming. In this way, this study recommends the construction of blades with uniform variations of thickness. © 2007 Springer.

Sustainable development 20 years on from the earth summit: progress, gaps and strategic guidelines for Latin America and the Caribbean

Includes bibliography

Visual evaluation of color stability after accelerated aging of pigmented and nonpigmented silicones to be used in facial prostheses

Objectives: The objective of this study was to evaluate by a visual method of comparison the color stability of nonpigmented and pigmented facial silicones after accelerated aging. Materials and Methods: Two kinds of silicones were used in this study; one specifically formulated for facial prostheses and the other an acetic silicone for industrial use. Twenty-four trial bodies were made for each silicone. These were divided into colorless and intrinsically pigmented groups: ceramic, make-up, and iron oxide. The groups were submitted to accelerated aging for nonmetallic materials. An initial reading and subsequent readings were made at 163, 351, 692, and 1000 hours using a visual method of comparison. The values were annotated in a spreadsheet by two observers, according to scores elaborated for this study. Results: All groups presented color stability in the visual method. According to the results obtained and analyzed in this study, we can conclude that both silicones, Silastic 732 RTV and Silastic MDX 4-4210, behaved similarly, they can therefore be indicated for use in maxillofacial prosthesis. The time factor of aging influenced negatively, independently of the pigmentation, or lack of it, and of silicones and no group had visually noticeable alterations in any of the accelerated aging time, independently of the addition or not of pigments.

Maritime transport liberalization and the challenges to further its implementation in Chile

Includes bibliography

Latin America: school bullying and academic achievement

Includes bibliography