Mudanças recentes da Lei Kandir e seu impacto na economia paulista a partir de 1999

Em setembro 1996 o Congresso Nacional aprovou a Lei Complementar nº 87/96 destinada a reduzir o Imposto sobre Circulação de Mercadorias e Serviços para estimular as exportações de bens primários e semi-elaborados assim como investimentos em bens de capital e serviços. As principais razões para adotar esta desoneração fiscal eram estimular as exportações assim como, alavancar o investimento doméstico. Inicialmente a lei enfrentou enorme resistência política dos governos estaduais desde que ela implicaria em perdas substantivas de arrecadação dos estados. Como resultado, o Governo Federal negociou com os estados um mecanismo de compensação baseado no conceito de seguro-receita. Após editada a lei sofreu um contínuo processo de mudança que culminou com a edição de uma nova lei complementar, (LC 102/00). Este projeto pretende avaliar (i) as sucessivas mudanças na Lei nº 87/96 e (ii) o seu efeito sobre as finanças estaduais decorrentes de uma eventual perda de receita tributária.

Uma análise das propostas de reforma tributária recentes

Em 1988 o Congresso Brasileiro promulgou uma nova Constituição que propiciava uma descentralização da arrecadação tributária entre os entes federativos. Apesar das profundas mudanças promovidas, a nova Constituição não foi capaz de assegurar a estabilidade macroeconômica assim como a redução das desigualdades regionais. Ao contrário, as mudanças promovidas estimularam um contínuo processo de 'remendos' legais que elevaram o 'custo Brasil' e estimularam a 'Guerra Fiscal' entre estados. O resultado foi a emergência de um sistema tributário arcaico, complexo, estruturalmente injusto e excessivamente oneroso para o contribuinte. Inserido nesse contexto, os principais objetivos deste estudo serão (i) avaliar o atual sistema tributário brasileiro que resultou da Constituição de 1988, e (ii) as principais propostas de reforma tributária que vêm sendo discutidas nos últimos anos.

Política na organização: convivendo positivamente com o jogo do poder

This consideration about power in the organizations discuss alternatives to bring managers to have a more sociable co-existence with the political dimension of their work. It is not a goal to be achieved, but a continuous process of measuring the conflicts in order to reach better results for the company as well as the employees. Although it is not naturaly faced inside the organization, the power game always occurs when people is united around the same purpose. The departments are no exception. The power conflicts costs, mainly caused by lack of legitimacy, by excessive dependence, by low participation, by structures that stimulate segmentation, by an imperfect comunaction and by lack of political education, are extremely significant to the organizations. Therefore, facing the matter in a realistic way and developing attitudes and abilities to manage positively the divergent politics are basic tasks to the leader who desires to create a good working environment, as well as to rise his company world-wide.

Introdução da truta arco-íris (Oncorhynchus mykiss) e suas conseqüências para a comunidade aquática dos rios de altitude do sul do Brasil

A introdução de espécies exóticas é uma prática que acompanha a história da humanidade, sendo as espécies introduzidas a base da nutrição e economia em vários países. Porém, esse processo contínuo tem levado a uma homogeneização da flora e fauna global. Os ecossistemas aquáticos, que têm recebido menor atenção que os terrestres, têm sofrido perda de diversidade, hibridação, introdução de patógenos, degradação do habitat além da necessidade e alto custo de controle das espécies introduzidas. O desenvolvimento da aqüicultura tem acelerado a introdução de peixes exóticos, que são a base dessa produção em países como o Brasil. Além desta, entre as razões para a introdução citam-se o esporte, a manipulação ecológica com controle de organismos indesejáveis, o melhoramento dos estoques, a ornamentação ou ainda introduções acidentais. No Rio Grande do Sul, nos rios dos Campos de Cima da Serra estão ocorrendo introduções da espécie exótica truta arco- íris (Oncorhynchus mykiss) desde meados da década de 90 como forma de estímulo ao turismo rural. O objetivo dessa prática é a pesca esportiva, que atrai turistas de várias regiões. Porém, os rios da região possuem várias espécies de peixes endêmicas e as conseqüências dessa prática sobre a biota aquática são desconhecidas. O objetivo do presente trabalho é avaliar o efeito da introdução da truta arco-íris sobre o ecossistema de rios de baixa ordem no município de São José dos Ausentes – RS, Brasil. Para tanto foi descrita a biologia da truta arco- íris no novo ambiente, verificando sua alimentação, movimentação, presença e viabilidade da reprodução. A ictiofauna autóctone dos rios com ausência e presença de trutas foi comparada, bem como o efeito da predação sobre a macrofauna bentônica. A ictiofauna foi amostrada com o uso da pesca elétrica, sendo o conteúdo estomacal das trutas avaliado sazonalmente. Três trutas foram marcadas e acompanhadas por ii biotelemetria para determinação da sua área de vida. Um experimento com ninhos artificiais foi conduzido para verificação da sobrevivência de ovos de trutas nas condições dos rios de São José dos Ausentes. O experimento de exclusão de peixes foi feito a fim de avaliar o efeito da predação sobre a macrofauna bentônica, comparando a macrofauna em rios com e sem trutas. Os resultados indicaram que a truta arco- íris tem como alimento principal os invertebrados bentônicos, porém as maiores classes de tamanho incluem peixes em seus alimentos principais. Logo após sua introdução a movimentação é restrita, porém alguns exemplares foram capturados em um rio onde não foi feita introdução dessa espécie. Apesar de baixa, a sobrevivência dos adultos ocorre, assim como a reprodução. A sobrevivência dos ovos também é baixa, porém, uma pós-larva foi encontrada. A ictiofauna autóctone é diferenciada nos rios com presença de truta, apresentando menor riqueza e diversidade e uma tendência a diminuição da biomassa. A macrofauna bentônica também é diferenciada, apesar de não ser possível atribuir essa diferença somente à presença das trutas.

Delimitação do conceito de personalidade em Kurt Goldstein

Dada a relevância do tema - Personalidade - em Psicologia e apesar da incompletude das diversas teorias até hoje existentes, resolveu-se estudá-la à luz de Kurt Goldstein. A escolha deste autor se deve a seu trabalho metodológico tanto quanto ao fato de ser ele desconhecido dentro do saber psicológico. Esta dissertação é de cunho teórico, embora se reconheça as limitações de só atuar em teoria. Conjuntamente à obra de Goldstein o conceito foi examinado dentro dos pressupostos gestálticos, tendo sido ele observado também fenomenologiacamente, ao nível da teoria dos sistemas, da filosofia e da abordagem holista no interior de um esquema interdisciplinar. A tentativa é de aproximar um modelo proposto por Goldstein. Conclui-se ser a personalidade um processo ininterrupto e em atividade constante. Funciona em favor da unidade organísmica dentro d'um tempo que lhe configura. Expressa-se em comportamentos privilegiados sendo representada mas n'uma representação de constituição pela linguagem. Faz parte da Personalidade interligar-se, manter relações e permanecer sempre inacabada.

Desenvolvimento de uma unidade pirolítica com reator de cilindro rotativo: obtenção de bio-óleo

The demand for alternative sources of energy drives the technological development so that many fuels and energy conversion processes before judged as inadequate or even non-viable, are now competing fuels and so-called traditional processes. Thus, biomass plays an important role and is considered one of the sources of renewable energy most important of our planet. Biomass accounts for 29.2% of all renewable energy sources. The share of biomass energy from Brazil in the OIE is 13.6%, well above the world average of participation. Various types of pyrolysis processes have been studied in recent years, highlighting the process of fast pyrolysis of biomass to obtain bio-oil. The continuous fast pyrolysis, the most investigated and improved are the fluidized bed and ablative, but is being studied and developed other types in order to obtain Bio-oil a better quality, higher productivity, lower energy consumption, increased stability and process reliability and lower production cost. The stability of the product bio-oil is fundamental to designing consumer devices such as burners, engines and turbines. This study was motivated to produce Bio-oil, through the conversion of plant biomass or the use of its industrial and agricultural waste, presenting an alternative proposal for thermochemical pyrolysis process, taking advantage of particle dynamics in the rotating bed that favors the right gas-solid contact and heat transfer and mass. The pyrolyser designed to operate in a continuous process, a feeder containing two stages, a divisive system of biomass integrated with a tab of coal fines and a system of condensing steam pyrolytic. The prototype has been tested with sawdust, using a complete experimental design on two levels to investigate the sensitivity of factors: the process temperature, gas flow drag and spin speed compared to the mass yield of bio-oil. The best result was obtained in the condition of 570 oC, 25 Hz and 200 cm3/min, temperature being the parameter of greatest significance. The mass balance of the elementary stages presented in the order of 20% and 37% liquid pyrolytic carbon. We determined the properties of liquid and solid products of pyrolysis as density, viscosity, pH, PCI, and the composition characterized by chemical analysis, revealing the composition and properties of a Bio-oil.

Identidade e participação da comunidade rural nos processos de desenvolvimento local:desafios e competências do regulado de Nhambita-Moçambique

This thesis is defined as a reflection on the mechanisms of expression and insertion of the homo situs in the participatory governance in Mozambique. For a better understanding of this social fact, it was settled a periodization which covered the decline of colonialism at the time of the independence, which was proclaimed in June 1975, the civil war that lasted over 16 years and the period of the democratic State, further established. Therefore, we sought to understand the mechanisms and failures of the participation of the homo situs in local development projects that absorbed the needs and problems of these peasants, not mobilizing the skills and social competences of these communities. It would be essential for the homo situs a genuine democratic practice involving a political culture based on the social construction of the territories of the traditional man which was characterized by being procedural and historical, finding in participation its higher base. In this context, it would be desirable that the community development in Mozambique could contemplate and respect the choices of the homo situs. For this purpose, it would be fundamental the consistency between theory and practice, which builds and rebuilds, continually the competence of the peasants, facilitating the possibility of realization of their primordial aspirations. In the research, it became apparent that there is not a continuous process of participation of the rural communities, which appear as participants, only at the time of the implementation of the activities. Therefore, even having the participation of the communities expected by the law, with predictable moments of discussion and necessary conditions for that, the State failed to establish an ongoing process of democratic dialogue with traditional populations, as well as it failed to organize, properly, accurate informational bases to help solve the problems of rural areas. These facts have led to obstacles to the process of conquest of the human and civil rights of the traditional communities

Ideal Mariano e docência: a identidade feminina da Proposta Educativa Marista

In the teaching history course it s found the female teacher entering, reflecting significantly in the continuous process of her identity redefinitions and reconstruction. This entering brings, even in a silent and not explicit way, the confluence of gender identity to professional identity, in which are present the relations of the proper to female. In the mastership case, these relations are found imbricated in the teaching identity construction and in the translation of this profession as female, based in Virgin Mary, through Mariano ideal diffused by the catholic church. Therefore there is a lanck in educational historiography towards the register of female teachers presence, mainly in male religious institute, the reason of this study, in which we seek to investigate: how to explain that a female identity can give support to a highly male educational project? What relations can we establish between this female identity and the entering of female teachers in Maristas Province Schools of North Brazil? We performed a bibliographic research in Maristas Schools Libraries, of Marista historial, in Recife, of Pontificia Universidade Católica do Paraná (Catholic University), in Curitiba-PR. We searched for support in studies about pedagogy history, of Marista Institute, Catholic Church, Brasilian Education and of Women; Mariologic studies, the referring to Marista Educational Proposal, to feminization and to teaching identity; and feminist theology productions. The empirical research included 10 schools from referred province and Marista Schools from Lisbon Portugal. Through semi-estructured interviews, we interviewed pioneer female teachers, Marista former Brothers and Brothers from those schools, due to their presence and action within the study period and for the concern to save their memories about the theme. The study reveals the particularities of Mariano ideal as female model and teaching, and her presence in Marista Educational Proposal. This study, in a historical approach, aims to contribute to give visibility to the woman in history and teaching construction in Brazil, mainly in religious institutions from male origin

Ludopoiese e humanescência no educador infantil

This research has as study objective the development of humanescent experience in the process of self-formation of the teachers of the Infantile Educational Unit of the Education Center of the Federal University of Rio Grande do Norte. It has as general objective the description and analysis of how the humanscent experience of life contributes and is manifested in the children educator in his way of being, living and in his pedagogical practice. As specific objectives, the identification of the contributions of the humanescent experiences in the children educator in his way of being, living and in his pedagogical practice; the analysis of the contributions of the humanescent experiences to the children educator from the ludopoetic categories self-esteem, selfworth, self-realization, self-territory and self-connectivity. It is a descriptive study of qualitative nature understood as an existential action research that uses the principles and fundamentals of the etnomethodology and phenomenology. Sixteen teachers six that are effective teachers, six substitute teachers and 4 interns - took part in this investigation. Six humanescent experiences were carried out with them. As main tools we point out: the participative observation, the sand game, the photographic register and the semi-structured interview. The analyses were centered in the categories of the ludopoetic system, described above and referred to in the theoretical fundamentals selected for the study. From the analyses and to the answers to the objectives of the study, we make clear the following considerations: the reports of the teachers reveal that the humanescent experiences have contributed to make them more ludic, sensitive, emotional and lovely people, and this has reflected in their educational practice and has been making sense in their and their students lives. In this way, we make evident that the humanescent experiences have contributed to improve the ludopoesis of the teachers, revealing in the embodiment changes in their way of being, of living together and in their educational practice. In relation to the contributions of the humanescent experiences to the children educator from the ludopoetic categories self-esteem, selfworth, self-realization, self-territory and self-connectivity, we emphasize the following aspects: with the self-esteem, teachers have become more creative, rebuilding their possibilities of intensely experiencing the pleasure of living; in the context of selfterritory, the teachers have provided the realization of the wishes and expresson of oneself while lively interacting with the environment and with the other different territories of the educational process, in a continuous process of demarcation. Concerning the self-connectivity category, we emphasize that the teachers started to become more tuned with themselves, with the environment and with the other teachers because of the general well-being to the success of personal, pedagogical and institutional objectives, promoting a harmonic, lovely and ludic environment. Concerning the self-worth category, the teachers have valued the struggle for a school that is more committed with the search for happiness. From the self-realization, the teachers have shown self-recognition while ludic beings, playing with the beauty in their lives, allowing the flowing in its completeness, the other possibilities of analysis, the educational formation and development. We would like to emphasize that the considerations above are not over after what has been presented because of the richness of experiences revealed in the research

Passado e presente: a enfermagem do Hospital Universitário Onofre Lopes

This is a historically focused study with a qualitative approach whose main purpose is to investigate the trajectory of Nursing at the Hospital Universitário Onofre Lopes (HUOL) and how it associates with the teaching of Nursing at the Federal University of Rio Grande do Norte (UFRN). Motivation for carrying out this study is due, firstly, to a liking for history and, secondly, to the nonexistence of records on Nursing in one of the institutions with the most teaching tradition in the area of health and nursing in the state of Rio Grande do Norte. The objectives of the study were to analyze the historical development of Nursing at the HUOL and its association with the teaching of Nursing at the UFRN; describe the historical development of the Hospital referred to; and to establish a relationship between the development of nursing at the HUOL and the teaching of Nursing at the UFRN. Empirical investigation was carried out based on the study of historical documents such as reports, minutes, letters, by-laws, decrees and administrative directives, as well as photographs and interviews with people who lived through this history or who kept vivid memories of it. From this research it can be gathered that Nursing at the HUOL was at first closely identified with the empirical stage of the profession. Its development is a result of the institutionalization of teaching whose starting point is an authorization for running the Nursing Aid School of Natal in 1955. Since then, gradually, teaching has enabled those who practiced nursing at that institution to become professionals through a partnership between the Nursing Aid School and the Nursing Department at the Hospital whose administration had been in charge of a professor for many years. Upon the creation of the undergraduate program in Nursing in 1973, nursing at the HUOL underwent a new transformation process with new nurses being hired. Likewise, the creation of post-graduate specialization and master s degree programs in 1982 and 1996, respectively, opened the way to the growth of the academic qualifications of nurses at that institution. Therefore, it must be asserted that Nursing at the HUOL has, over the years, gone through a continuous process of qualification of its members and in such trajectory the teaching of Nursing that is carried out at different levels at the UFRN stands as a hallmark

Gestão do Conhecimento baseado na análise de GAP de competências: Um estudo de caso do DETRAN-RN

The Knowledge Management in organizations is a continuous process of learning that is given by the integration of data, information and the ability of people to use this information. The Management Skills is concerned to understand the powers of officials in the face of organizational skills (teams) and professionals (or tasks positions) want. Joints are located in the greater context of the economy of organizatio s and have the same assumption: that the possession of scarce resources, valuable and difficult to imitate gives the organization a competitive advantage. In this sense, this thesis proposes a model of knowledge management based on analysis of GAP of powers, namely the gap between the skills needed to reach the expected performance and skills already available in the organization, officials and trainees of Coordination of Registration of conductors of DETRAN-RN. Using the method of survey research could make an analysis of academic skills, techniques and emotional individual and a team of officials and trainees, identifying levels of GAP's competence in that sector of the organization and suggest a plan for training , A level of expertise for each sector of coordination, and propose a model for Knowledge Management to help the management of GAP's identified

Fresamento com ar quente: uma proposta para minimizar a formação de trincas térmicas em ferramentas de metal duro

This work presents the results, analyses and conclusions about a study carried out with objective of minimizing the thermal cracks formation on cemented carbide inserts during face milling. The main focus of investigation was based on the observation that milling process is an interrupted machining process, which imposes cyclic thermal loads to the cutting tool, causing frequent stresses changes in its superficial and sub-superficial layers. These characteristics cause the formation of perpendicular cracks from cutting edge which aid the cutting tool wear, reducing its life. Several works on this subject emphasizing the thermal cyclic behavior imposed by the milling process as the main responsible for thermal cracks formation have been published. In these cases, the phenomenon appears as a consequence of the difference in temperature experienced by the cutting tool with each rotation of the cutter, usually defined as the difference between the temperatures in the cutting tool wedge at the end of the cutting and idle periods (T factor). Thus, a technique to minimize this cyclic behavior with objective of transforming the milling in an almost-continuous process in terms of temperature was proposed. In this case, a hot air stream was applied into the idle period, during the machining process. This procedure aimed to minimize the T factor. This technique was applied using three values of temperature from the hot air stream (100, 350 e 580 oC) with no cutting fluid (dry condition) and with cutting fluid mist (wet condition) using the hot air stream at 580oC. Besides, trials at room temperature were carried out. Afterwards the inserts were analyzed using a scanning electron microscope, where the quantity of thermal cracks generated in each condition, the wear and others damages was analyzed. In a general way, it was found that the heating of the idle period was positive for reducing the number of thermal cracks during face milling with cemented carbide inserts. Further, the cutting fluid mist application was effective in reducing the wear of the cutting tools.

Ultrastructural Study of the Neuromuscular Junctions of Extensor Digitorum Longus Muscle (M. extensor digitorum longus) of the Mice

The neuromuscular junction of the extensor digitorum longus muscle of fingers was analyzed in 21 young (three months) and old (from six to 25 months) mice, from both genders. Morphologic changes were found throughout the mouse life, being more frequent and visible with aging. According with the data described in the literature consulted and the observations taken in this research, it becomes clear that a continuous process of morphological remodeling occurs in all neuromuscular ultrastructural junctions of the extensor digitorum longus muscle of fingers, during the life of the animal. Theses changes are characterized by figures of myelin in the cytoplasm of Schwann cells, pleomorphic and multivesiclar bodies, mitochondrias with morphologically altered crests in the axon terminal and degenerated junction folders. Coated vesicles are common in older animals and rare in young animals.

Fructose in fetal cord blood and its relationship with maternal and 48-hour-newborn blood concentrations

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)