982 resultados para exportação


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O presente trabalho faz análise, sob a égide do federalismo, da renúncia fiscal heterônoma do Imposto de Circulação de Mercadorias e Serviços (ICMS) para exportação introduzida pela Lei Federal Complementar n.º 87 de 13 de Setembro de 1996, Lei Kandir, posteriormente posta pela Emenda à Constituição de n.º 42/2003. Aborda aspectos da autonomia federativa dos Estados Membros, detentores da competência tributária de ICMS, e procura esclarecer os conceitos de imunidade e isenção tributária, competência e autonomia para verificar a possibilidade de violação à autonomia dos Estado mediante usurpação de competência tributária, bem como verificar as perdas fiscais decorrentes da referida renúncia fiscal no Estado do Pará.

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Samples were collected from 100 carcasses in a slaughterhouse exporter, located within the State of São Paulo, sampled over a year through the sponge method, applied to the chest of the animal. Samples were taken at three points, denominated A, B and C, each carcass sampled at three points located in the following steps: after bleeding (A) after skinning (B) and after washing (C). Research was conducted for Listeria sp., E. coli O157, Salmonella spp. and Micro-organism (Petrifilms ® AC, EC and EB). Listeria or E. coli O157 were not isolated in any of the 300 samples. Salmonella spp. was isolated in nine, eight at point A and one at point B. For Mesophiles, scores ranged from 0 to 6.8 log UFC/cm²; for Total coliforms, 0 to 4.57 log UFC/cm² and E. coli from 0 to 4.38 log UFC/cm². With the results obtained and compared with the literature, it is concluded that the establishment in this study has both sanitary quality (due to the low prevalence of pathogens) and hygienic quality (due to the sharp decrease in the microbial load of indicators along the line.

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Common bean grown in no-tillage (NT) systems has increased markedly in Brazil. Thus, to optimize the fertilizer recommendations, it is important to know the nutritional requirements of this crop when grown under new and established NT systems, which can change the nutrient availability and crop response to nitrogen (N) fertilization. The objective was to evaluate the extraction and exportation of nutrients by common bean as function of N fertilization on soil under new and established NT systems. The experiment was carried out in two agricultural years, on a Red Nitosol (Alfisol) in Botucatu, São Paulo State, Brazil. A randomized complete block design was used in a split-plot scheme with four replications. The plots consisted of areas under NT systems after different periods of adoption and the subplots of four forms of N application to common bean (T0: control, without nitrogen; T1: 60 kg ha-1 before sowing; T2: 60 kg ha-1 sidedressed at V4 stage; and T3: 60 kg ha-1 before sowing + 60 kg ha-1 sidedressed). The following properties were evaluated: shoot dry matter, nutrient concentration and accumulation in the shoot, grain yield, and nutrient concentration and exportation in the grains. The NT age did not affect common bean yield, nutrition and response to N management. Nitrogen application, especially before sowing, led to higher dry matter and nutrient accumulation by common bean. The nutrient concentration in grains was little influenced by N fertilization. Grain yield and nutrient exportation were highest after double N application (before sowing and sidedressed) or only sidedressed at V4.

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Pós-graduação em Agronomia (Horticultura) - FCA

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The implementation of an Export and Processing Zone (ZEPs) brings several benefits to the local, state and federal economy, but often, only socioeconomic factors are considered, apart from several other factors that should be analyzed, such as the environment. In this context of industrialization and the struggle for sustainable development, this work propose to incorporate the environmental variable in the decision process for establishing industrial areas, in particular, the ZPE in the city of Fernandópolis, São Paulo state, Brazil, by examining several physical and environmental factors such as slope intervals, geological features, pedological factors and land use. Developed using a multicriteria analysis, a model has been elaborated, where these factors have received a proportional value according with their importance, supported by a GIS tool (Geographical Information System) and remote sensing products, such as images from CBERS satellite and SRTM radar, showing the suited areas for industrial activities, considering environmental conditions. This model may assist to take better decision about the ZPE implementation area and to reduce the negative environmental impacts that would result of poorly planned locations

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Pós-graduação em Relações Internacionais (UNESP - UNICAMP - PUC-SP) - FFC

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The right choose of the cultivar influences greatly the potato yield. It is very important to know its agronomic behavior in the region where it is planted, as well its nutritional status, in order to supply the best package in the fertilization operations. In this work the tuber yield, the nutritional status of plants and the exportation of nutrients were studied in eighteen potato cultivars. A randomized blocks experimental design, with four replicates, was used. Mondial showed the highest total and commercial yields. The nutrient concentrations in fourth leaf of potato plant followed the decreasing order: N>K>Ca>P>Mg>B>Zn. The exportation of nutrients by the tubers followed the decreasing order: K>N>P>Mg>Ca. B and Zn had different behavior according the cultivars.

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This paper analyzed the energy flow of a route currently designed to transport ethanol from the Midwest region of Brazil for exportation, more precisely from the city of Aparecida do Taboado (MS) to the port of São Sebastiao (SP). The route studied a single modal combined into two pieces, duct - duct. The direct and indirect energy, involved in the operations were used to account for the inputs and outputs of energy from and into the system. The energy input and output were the variables, diesel fuel, lubricants, greases, indirect energy consumption of machinery and equipment, power consumption of labor, the energy consumption and energy consumption in depreciation and maintenance of roads. We found that this route has specific energy consumption of 0,14 MJ km-1 m-3 . The Net Energy Gain (GEl), the Energy Efficiency global (EEg) and Renewable Energy Balance (BEr), which were the energy indicators adopted in this study were obtained respectively: 1.585.958.977,00 MJ; 200,72 and 1.593.900.000,00MJ.

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Devido à falta de bacias de drenagem significativas, a plataforma continental sul-sudeste brasileira foi considerada uma plataforma relíquia, na qual os sedimentos depositados representavam única e exclusivamente o fruto do retrabalhamento de sedimentos depositados em tratos de mar baixo. Nos últimos dez anos, a identificação de depósitos de mudbelts na plataforma continental interna e média, associada com o emprego de novos marcadores geoquímicos, permitiu a quebra desse paradigma, bem como o reconhecimento da importância da Bacia do Rio da Prata como elemento exportador de sedimentos para a margem continental do Atlântico Sudoeste. A utilização de isótopos radioativos, naturais e artificiais permitiu identificar o potencial de exportação de sedimentos de origem basáltica até a latitude de 25o S, permitindo separar, geoquimicamente, duas províncias sedimentares de plataforma, utilizando-se a Ilha de São Sebastião como feição morfológica a marcar essa diferenciação. A continuidade dos estudos, em colunas sedimentares holocênicas permitiu identificar o incremento do aporte do Rio da Prata, sobre a plataforma continental, na transição do Holoceno Médio para o Holoceno Tardio. Finalmente, novos estudos estão sendo propostos para avaliar a exportação desses sedimentos, em direção à bacia oceânica, através dos sistemas de cânions existentes no limite da província sedimentar da plataforma sul

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