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A presente dissertação de mestrado tem como objetivo a análise dos processos identitários dos pedagogos que atuam como técnicos em assuntos educacionais (TAEs) da Universidade Federal do Rio de Janeiro (UFRJ), as táticas construídas na ressignificação de seus fazeres profissionais, bem como as contribuições da formação acadêmica para que atuem nesse espaço de ensino. Foram tematizadas as seguintes questões: como se apresentam as teias que envolvem os processos identitários dos pedagogos que atuam na UFRJ como técnicos em assuntos educacionais? Quais as táticas construídas pelos técnicos em assuntos educacionais da UFRJ na ressignificação de seus fazeres profissionais como autores e sujeitos? Que contribuições o curso de formação acadêmica oferece na formação desses profissionais para que atuem nesse espaço de ensino? O referencial teórico da pesquisa fundamentouse nos conceitos de identidade e formação, por meio do estudo de autores como Hall, Vieira, Dubar, Nóvoa, Pineau, Josso e Bragança. A pesquisa apresenta abordagem qualitativa, desenvolvida especialmente pela escuta, transcrição e análise de entrevistas narrativas realizadas com quatro TAEs pedagogos da UFRJ que apresentam tempo de serviço diferenciado. Também foram utilizados questionários online distribuídos a todos os TAEs, pedagogos e licenciados, com um retorno de 58 questionários respondidos e analisados. A pesquisa apontou para a importância da formação e da autoformação, por trazerem novas perspectivas para a atuação do pedagogo. O processo identitário profissional dos TAEs/pedagogos foi apresentado, por meio das entrevistas e questionários, como movimento de construção, reconstrução e transformação, por meio das experiências. Concluímos também que as táticas consistem em possibilidades de esses profissionais modificarem e trabalharem com o imprevisto em seu cotidiano e agirem sobre as regras estabelecidas. Um aspecto importante é que o curso de Pedagogia contribui para a atuação desses profissionais na universidade, porém o mesmo curso não vislumbra outras atuações do pedagogo, direcionandoo, em sua maioria, para a docência dos primeiros anos do Ensino Fundamental. Assim, a pesquisa mostrou como as teias da vida vão tecendo o profissional TAE da UFRJ.

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Em que pese o papel fundamental da tributação no âmbito de um Estado Democrático de Direito (Estado Fiscal), no qual o dever de pagar tributos é considerado um dever fundamental, persistem na doutrina e jurisprudência nacionais posicionamentos que associam aos tributos um caráter odioso. Essa repulsa aos tributos decorre de uma ideologia ultraliberal que não se justifica à luz do sistema de direitos e garantias desenhado em nossa Constituição. Essa disseminada postura ideológica influencia de forma equivocada a interpretação e a aplicação de inúmeros institutos e normas tributárias, como ocorre em relação às sanções administrativas não pecuniárias (restritivas de direitos) utilizadas para punir o inadimplemento de uma obrigação tributária principal, denominadas de sanções políticas, morais ou indiretas. A presente dissertação busca analisar de forma crítica como a doutrina nacional e a jurisprudência histórica e atual dos nossos tribunais superiores vêm se posicionando acerca da constitucionalidade dessas sanções, de modo a apontar a inconsistência teórica do entendimento ainda prevalecente, seja à luz da teoria da sanção, seja à luz do neoconstitucionalismo, demonstrando ser juridicamente injustificável considerar inconstitucional de plano uma sanção tributária pelo só fato de ser não pecuniária, já que esse juízo demanda uma análise específica da proporcionalidade em cada caso, atentando-se para os princípios e circunstâncias envolvidos. Além de importantes julgados sobre o tema e posições de renomados autores, são analisadas separadamente as ADIs n. 5.135 e 5.161, que tratam, respectivamente, das polêmicas questões do protesto das Certidões da Dívida Ativa e da vedação da distribuição de lucros e bonificações em empresas com débito em aberto junto à União Federal.

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A relação entre o Estado brasileiro e a sociedade, especialmente quando se trata de questões tributárias, é marcada por um desgaste histórico: paga-se uma carga tributária considerada excessiva, ao passo que o retorno em benefícios sociais não é compatível ao esforço. Diante dessa realidade, a Educação Fiscal (EF) surgiu como um instrumento para renovar o voto de confiança e defende, não apenas que todos paguem os tributos, mas que o façam conscientemente e ativamente, e estabelece, para isso, um diálogo profícuo com as noções de democracia, cidadania, ética e responsabilidade social. Para os fins desta pesquisa, a EF é analisada consoante os pressupostos teóricos da Análise Crítica do Discurso (ACD), tal como compreendido por Fairclough (1989, 2001, 2003 e 2010) e Chouliaraki e Fairclough (1999) e, para aprofundar e facilitar o estudo, são utilizados também os postulados da Nova Retórica de Perelman e Olbrechts-Tyteca (2005) como um instrumento de análise complementar à ACD. O estudo está dividido em três seções de forma a abranger a teoria tridimensional do discurso: textual, discursiva e prática social. Nesse ínterim, o diálogo com a Nova Retórica serve como uma relevante ferramenta para descoberta dos discursos subjacentes ao DEF enriquecendo a reflexão das dimensões textual e discursiva. Nesse diapasão, é contemplada, na análise do discurso da Educação Fiscal (DEF), a tentativa do DEF de ensejar uma mudança social a partir de uma abordagem dos três níveis da estrutura social (GIDDENS, 2009). Neste estudo, de natureza interdisciplinar, são mostrados, de um lado, o poder de influência do DEF nessa conjuntura, e, de outro, os elementos da estrutura social que são obstáculos para que o DEF alcance a hegemonia. Dos resultados da pesquisa, destacam-se os seguintes: a possibilidade de inserção do DEF no evento maior chamado de modernidade tardia (GIDDENS, 1991 e 2002); sua conexão com o fenômeno do aprofundamento dos processos democráticos (GIDDENS, 2002); as relações de poder envolvendo os instrumentos utilizados para a propagação do DEF, como a escola e o material didático (FAIRCLOUGH, 1989 e AGAMBEN, 2005); a tentativa de remodelamento do ethos do Estado realizado pelo DEF (FAIRCLOUGH, 2003); do ponto de vista da intertextualidade e da ordem do discurso (FAIRCLOUGH, 2003), observa-se que o DEF articula diferentes discursos, desde aqueles da democracia e da cidadania até o discurso do direito tributário. Para finalizar, são explorados e discutidos os modos de operação da ideologia (THOMPSON, 2002) no corpus e a relação do DEF com a noção de hegemonia (GRAMSCI, 1999).

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Professionals who are responsible for coastal environmental and natural resource planning and management have a need to become conversant with new concepts designed to provide quantitative measures of the environmental benefits of natural resources. These amenities range from beaches to wetlands to clean water and other assets that normally are not bought and sold in everyday markets. At all levels of government — from federal agencies to townships and counties — decisionmakers are being asked to account for the costs and benefits of proposed actions. To non-specialists, the tools of professional economists are often poorly understood and sometimes inappropriate for the problem at hand. This handbook is intended to bridge this gap. The most widely used organizing tool for dealing with natural and environmental resource choices is benefit-cost analysis — it offers a convenient way to carefully identify and array, quantitatively if possible, the major costs, benefits, and consequences of a proposed policy or regulation. The major strength of benefit-cost analysis is not necessarily the predicted outcome, which depends upon assumptions and techniques, but the process itself, which forces an approach to decision-making that is based largely on rigorous and quantitative reasoning. However, a major shortfall of benefit-cost analysis has been the difficulty of quantifying both benefits and costs of actions that impact environmental assets not normally, nor even regularly, bought and sold in markets. Failure to account for these assets, to omit them from the benefit-cost equation, could seriously bias decisionmaking, often to the detriment of the environment. Economists and other social scientists have put a great deal of effort into addressing this shortcoming by developing techniques to quantify these non-market benefits. The major focus of this handbook is on introducing and illustrating concepts of environmental valuation, among them Travel Cost models and Contingent Valuation. These concepts, combined with advances in natural sciences that allow us to better understand how changes in the natural environment influence human behavior, aim to address some of the more serious shortcomings in the application of economic analysis to natural resource and environmental management and policy analysis. Because the handbook is intended for non-economists, it addresses basic concepts of economic value such as willingness-to-pay and other tools often used in decision making such as costeffectiveness analysis, economic impact analysis, and sustainable development. A number of regionally oriented case studies are included to illustrate the practical application of these concepts and techniques.

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Professionals who are responsible for coastal environmental and natural resource planning and management have a need to become conversant with new concepts designed to provide quantitative measures of the environmental benefits of natural resources. These amenities range from beaches to wetlands to clean water and other assets that normally are not bought and sold in everyday markets. At all levels of government — from federal agencies to townships and counties — decisionmakers are being asked to account for the costs and benefits of proposed actions. To non-specialists, the tools of professional economists are often poorly understood and sometimes inappropriate for the problem at hand. This handbook is intended to bridge this gap. The most widely used organizing tool for dealing with natural and environmental resource choices is benefit-cost analysis — it offers a convenient way to carefully identify and array, quantitatively if possible, the major costs, benefits, and consequences of a proposed policy or regulation. The major strength of benefit-cost analysis is not necessarily the predicted outcome, which depends upon assumptions and techniques, but the process itself, which forces an approach to decision-making that is based largely on rigorous and quantitative reasoning. However, a major shortfall of benefit-cost analysis has been the difficulty of quantifying both benefits and costs of actions that impact environmental assets not normally, nor even regularly, bought and sold in markets. Failure to account for these assets, to omit them from the benefit-cost equation, could seriously bias decisionmaking, often to the detriment of the environment. Economists and other social scientists have put a great deal of effort into addressing this shortcoming by developing techniques to quantify these non-market benefits. The major focus of this handbook is on introducing and illustrating concepts of environmental valuation, among them Travel Cost models and Contingent Valuation. These concepts, combined with advances in natural sciences that allow us to better understand how changes in the natural environment influence human behavior, aim to address some of the more serious shortcomings in the application of economic analysis to natural resource and environmental management and policy analysis. Because the handbook is intended for non-economists, it addresses basic concepts of economic value such as willingness-to-pay and other tools often used in decision making such as costeffectiveness analysis, economic impact analysis, and sustainable development. A number of regionally oriented case studies are included to illustrate the practical application of these concepts and techniques.

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The Republic of Kiribati is a vast South Pacific island group with one of the largest exclusive economic zones (EEZs) in the world. Kiribati waters support a wealth of marine fisheries activities. These activities occur in oceanic, coastal and inshore environments and range from large, foreign, industrial-scale oceanic fishing operations to small-scale, domestic, inshore subsistence fisheries, aquaculture and recreational fisheries. Kiribati has developed a framework of domestic and international governance arrangements that are designed to sustainably manage its wealth of marine resources. The report provides background information for fisheries projects in Kiribati that aim to build food security, improve artisanal livelihoods and strengthen community engagement in fisheries governance. It provides information on the current status of Kiribati fishery resources (oceanic and coastal), their current governance and future challenges. Fish and fisher alike pay little heed to maritime boundaries and bureaucratic distinctions. This report covers both sides of the oceanic/coastal boundary because of the I-Kiribati communities’ interest in oceanic fisheries such as tuna and their heavy dependence on its fisheries resources for food security and economic development. The report focuses on two potential pilot sites for community-based fisheries management projects: North Tarawa and Butaritari.

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Commentators suggest that to survive in developed economies manufacturing firms have to move up the value chain, innovating and creating ever more sophisticated products and services, so they do not have to compete on the basis of cost. While this strategy is proving increasingly popular with policy makers and academics there is limited empirical evidence to explore the extent to which it is being adopted in practice. And if so, what the impact of this servitization of manufacturing might be. This paper seeks to fill a gap in the literature by presenting empirical evidence on the range and extent of servitization. Data are drawn from the OSIRIS database on 10,028 firms incorporated in 25 different countries. The paper presents an analysis of these data which suggests that: [i] manufacturing firms in developed economies are adopting a range of servitization strategies-12 separate approaches to servitization are identified; [ii] these 12 categories can be used to extend the traditional three options for servitization-product oriented Product-Service Systems, use oriented Product-Service Systems and result oriented Product-Service Systems, by adding two new categories "integration oriented Product-Service Systems" and "service oriented Product-Service Systems"; [iii] while the manufacturing firms that have servitized are larger than traditional manufacturing firms in terms of sales revenues, at the aggregate level they also generate lower profits as a % of sales; [iv] these findings are moderated by firm size (measured in terms of numbers of employees). In smaller firms servitization appears to pay off while in larger firms it proves more problematic; and [v] there are some hidden risks associated with servitization-the sample contains a greater proportion of bankrupt servitized firms than would be expected. © Springer Science + Business Media, LLC 2009.

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BIPV (building integrated photovoltaics) has progressed in the past years and become an element to be considered in city planning. BIPV has significant influence on microclimate in urban environments and the performance of BIPV is also affected by urban climate. The thermal model and electrical performance model of ventilated BIPV are combined to predict PV temperature and PV power output in Tianjin, China. Then, by using dynamic building energy model, the building cooling load for installing BIPV is calculated. A multi-layer model AUSSSM of urban canopy layer is used to assess the effect of BIPV on the Urban Heat Island (UHI). The simulation results show that in comparison with the conventional roof, the total building cooling load with ventilation PV roof may be decreased by 10%. The UHI effect after using BIPV relies on the surface absorptivity of original building. In this case, the daily total PV electricity output in urban areas may be reduced by 13% compared with the suburban areas due to UHI and solar radiation attenuation because of urban air pollution. The calculation results reveal that it is necessary to pay attention to and further analyze interactions between BIPV and microdimate in urban environments to decrease urban pollution, improve BIPV performance and reduce cooling load. Copyright © 2006 by ASME.

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BIPV(Building Integrated Photovoltaics) has progressed in the past years and become an element to be considered in city planning. BIPV has influence on microclimate in urban environments and the performance of BIPV is also affected by urban climate. The effect of BIPV on urban microclimate can be summarized under the following four aspects. The change of absorptivity and emissivity from original building surface to PV will change urban radiation balance. After installation of PV, building cooling load will be reduced because of PV shading effect, so urban anthropogenic heat also decreases to some extent. Because PV can reduce carbon dioxide emissions which is one of the reasons for urban heat island, BIPV is useful to mitigate this phenomena. The anthropogenic heat will alter after using BIPV, because partial replacement of fossil fuel means to change sensible heat from fossil fuel to solar energy. Different urban microclimate may have various effects on BIPV performance that can be analyzed from two perspectives. Firstly, BIPV performance may decline with the increase of air temperature in densely built areas because many factors in urban areas cause higher temperature than that of the surrounding countryside. Secondly, the change of solar irradiance at the ground level under urban air pollution will lead to the variation of BIPV performance because total solar irradiance usually is reduced and each solar cell has a different spectral response characteristic. The thermal model and performance model of ventilated BIPV according to actual meteorologic data in Tianjin(China) are combined to predict PV temperature and power output in the city of Tianjin. Then, using dynamic building energy model, cooling load is calculated after BIPV installation. The calculation made based in Tianjin shows that it is necessary to pay attention to and further analyze interaction between them to decrease urban pollution, improve BIPV Performance and reduce colling load. Copyright © 2005 by ASME.

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A business model for integrating global-production efficiencies with sustainability is discussed. Two trends that emulate some of the aspects of the wealthy are the increasing willingness of many to pay extra for customization such as clothes, of kitchens and the increasing acceptance of purchasing a service as a product substitute. Two final trends that are also based in the attitudes of people is an increased awareness of the value of local culture and an increased concern with issues of sustainability. The results show that the goal congruence between for-profit and not-for-profit organizations puts emphasis on value and belief of the organization.

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A growing number of people are now entering the elderly age category in Japan; this raises the likelihood of more persons with dementia, as the probability of becoming cognitively impaired increases with age. There is an increasing need for caregivers who are well trained and experienced and who can pay special attention to the needs of people with dementia. Technology can play an important role in helping such people and their caregivers. A lack of mutual understanding between caregivers and researchers regarding the appropriate uses of assistive technologies is another problem. We have described the relationship between information and communication technology (ICT), especially assistive technologies, and social issues as a first step towards developing a technology roadmap. © 2012 IEEE.

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Estimating the financial value of pain informs issues as diverse as the market price of analgesics, the cost-effectiveness of clinical treatments, compensation for injury, and the response to public hazards. Such valuations are assumed to reflect a stable trade-off between relief of discomfort and money. Here, using an auction-based health-market experiment, we show that the price people pay for relief of pain is strongly determined by the local context of the market, that is, by recent intensities of pain or immediately disposable income (but not overall wealth). The absence of a stable valuation metric suggests that the dynamic behavior of health markets is not predictable from the static behavior of individuals. We conclude that the results follow the dynamics of habit-formation models of economic theory, and thus, this study provides the first scientific basis for this type of preference modeling.

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Sociomateriality has been attracting growing attention in the Organization Studies and Information Systems literatures since 2007, with more than 140 journal articles now referring to the concept. Over 80 percent of these articles have been published since January 2011 and almost all cite the work of Orlikowski (2007, 2010; Orlikowski and Scott 2008) as the source of the concept. Only a few, however, address all of the notions that Orlikowski suggests are entailed in sociomateriality, namely materiality, inseparability, relationality, performativity, and practices, with many employing the concept quite selectively. The contribution of sociomateriality to these literatures is, therefore, still unclear. Drawing on evidence from an ongoing study of the adoption of a computer-based clinical information system in a hospital critical care unit, this paper explores whether the notions, individually and collectively, offer a distinctive and coherent account of the relationship between the social and the material that may be useful in Information Systems research. It is argued that if sociomateriality is to be more than simply a label for research employing a number of loosely related existing theoretical approaches, then studies employing the concept need to pay greater attention to the notions entailed in it and to differences in their interpretation.

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The number of elderly people in Japan is growing, which raises the issue of dementia, as the probability of becoming cognitively impaired increases with age. There is an increasing need for caregivers, who are well-trained, experienced and can pay special attention to the needs of people with dementia. Technology can play an important role in helping such people and their caregivers. A lack of mutual understanding between caregivers and researchers regarding the appropriate uses of assistive technologies is another problem. A vision of person-centred care based on the use of information and communication technology to maintain residents' autonomy and continuity in their lives is presented. Based on this vision, a roadmap and a list of challenges to realizing assistive technologies have been developed. The roadmap facilitates mutual understanding between caregivers and researchers, resulting in appropriate technologies to enhance the quality of life of people with dementia.

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Dynamic Power Management (DPM) is a technique to reduce power consumption of electronic system. by selectively shutting down idle components. In this article we try to introduce back propagation network and radial basis network into the research of the system-level policies. We proposed two PAY policies-Back propagation Power Management (BPPM) and Radial Basis Function Power management (RBFPM) which are based on Artificial Neural Networks (ANN). Our experiments show that the two power management policies greatly lowered the system-level power consumption and have higher performance than traditional Power Management(PM) techniques-BPPM is 1.09-competitive and RBFPM is 1.08-competitive vs. 1.79,145,1.18-competitive separately for traditional timeout PM, adaptive predictive PM and stochastic PM.