A boa-fé objetiva na concessão dos incentivos fiscais / Humberto Antônio Barbosa Lima

This essay analyzes tax incentives concepts and existing discussions on national and foreing doctrine, especially in countries that influence our legal culture, such as Germany, United States of America, Spain, Italy and England, providing a detailed study about the requirements that must be observed to ensure that there be a legitimate concession of the same. All this using as argument the Constitutional Charter and the development of the Law, mainly through the principle of objective good faith, which acts as the limiting principle of administrative discretion in granting such tax incentives, as well as creative element of the new duties for the public managers in order to be more effective, efficient and transparent compliance with the pact between the government and society and the objectives pursued by the last. Always chasing a strong argument through a broad historical and philosophical analysis of the institutes discussed. Thus, through studies that reveal the necessary incidence of objective good faith in granting tax incentives to achieve the constitutional purposes, this work does not merely disclose what is wrong, but provides solutions to modify reality hitherto existing, ie, introduces ways to reduce the encumbrance of the odious and ineffective tax incentives in society and to redirect these values unjustly destinated for obscure interests to achieve the real reasons for the existence of tax incentives, especially economic development through the reduction of regional and social inaqualities and poverty eradication

A Servidão Administrativa e o Estado Regulador: Compatibilidade com o Princípio Constitucional da Legalidade e a Limitação ao Direito Real de Propriedade

The economic changes occurred in the 90s, with the restructuring and privatization of various sectors of the economy have led to a redefinition of the State role, assuming a position of regulator and supervisor of public services in place to direct its role as straight intervenor. It is through the regulatory agencies, autarchies with special legal personality under public law, that the Regulator State will act. In this context, the first objective of this research is to analyze the legality of easements imposed by entities of the Direct Administration and Regulatory Agencies, whose execution is delegated to legal persons of private law, being those public service companies or mixed-economy societies. This examination in question the limits of servitude as a restrictive institute of property rights, observing the principles of function, supremacy of the public interests over the private ones, legality and the separation of powers. Defend the property rights like a fundamental right and your insurance as determining factor of economic development and social justice. Use the procedure in use will be the historiccomparative procedure, in order to demonstrate the legality of the public act as a maximum attempt to preserve the balance between the expansion of public services in various sectors of the economy, and the preservation of property rights, through regulation

Contribuição ao estudo da isonomia na tributação sob a perspectiva da ordem econômica

The study aims to investigate the limits of state intervention via induction on Economic Order, especially in cases regarding tax equality, through the analysis of their effects on economic development and on free competition from the perspective of economic efficiency and the Constitution. Thus, the work seeks to demonstrate that the achievement of equality in taxation is important in that it strengthens the economic relations in terms of efficiency, protects competition and fosters economic development to reduce regional and social inequalities and other constitutional desiderata. A dissertation is characterized by interdisciplinarity and was divided into two parts. The first is to discuss the legal meaning of equality from the doctrinal analysis of the principle and the relationship between equality and justice in the economic sense without rejecting its philosophical content. It is noteworthy that hermeneutics and the philosophy of language are useful tools for achieving equality in presenting the pragmatic methodologies applicable to the subject in terms of corrective justice. Based on these general assumptions, is going to study the tax equality and their characteristics, the corollary of the ability to pay and its relation to the economic capacity and the issue of progressivity in taxation as an ideal of distributive justice. The second part concerns the legal foundations of Economic Order and its relation to extrafiscality as a means of economic regulation in order to investigate the efficiency of this induction in order to promote economic development, free competition and tax equality itself to reduce inequalities and distributing wealth. Within this context, we investigated the scope of the constitutional principles of economic order, free enterprise and free competition, and favored differential treatment for small and medium enterprises, the issue of regional development for the reduction of regional and social inequalities, the problem the "fiscal war" and finally the efficiency from the perspective of Economic Analysis of Law

Agricultura familiar, multifuncionalidade da agricultura e ruralidade: interfaces de uma realidade complexa

The last decades witnessed the revitalization of the debate around family farming with the addition of discussions regarding the multiple functions of agriculture, given the fact that rural areas are longer devoted exclusively to agricultural activities. In the Brazilian context, we believed that this debate must be permeated by analyses of how differentiated processes of land distribution and economic development, and the resulting types of agriculture, generate specific ruralities with characteristics such as, in the case of family farming, the maintenance of social and work practices marked by the relations among relatives and neighbours. It is in this light that this research analyses family agriculture in a rural area of Ouro Fino-MG, its historical heritage, and its participation in the creation of a physical and human landscape that greatly contributes to the attractiveness of the region.

A escola de aprendizes artífices de natal: república, trabalho e educação (1909 1942)

Crées par leDécret n° 7.566, le 23 septembre 1909, les 19 Escolas de Aprentizes Artífices (Écoles d Aprentis Artisans) stratégiquement situées dans les capitales des états brésiliens, répresentaient l une de plus importantes réalisations pour la formation de main-de-oeuvre qualifiée dans les premières décennies de XXème siècle. Alors, ce travail est constitué par une recherche historique ayant eu pour base les informations apportées par des documents divers (Lois, Décrets, Rapports et Messages Gouvernementales, Livres des Immatriculations) et des nouvelles publiées dans le journal A República, disponibles à l Instituto Histórico e Geográfico do Rio Grande do Norte IHG-RN, à l Arquivo Público do Estado et au Centro Federal de Educação Tecnológica do Rio Grande do Norte (CEFET RN). On montre la configuration que l expérience de l École d Aprentis Artisans a constituée au Rio Grande do Norte à partir de 1909, crée avec le niveau élémentaire jusqu au 1942, quand la Lei Orgânica do Ensino Industrial a changé cet enseignement en le modifiant pour le niveau secondaire. Dans l état du Rio Grande do Norte(RN), ce genre d école a été crée au 3 janvier de 1910. La finalité était la formation des ouvriers et contremaîtres par l enseignement pratique et technique nécessaires aux mineurs qui puissent apprendre un métier. L école du RN a contribuée pour la consolidation du projet politique-idéologique de la construction de la nationalité brésilienne, par des pratiques des contenu patriotique et civique-militaire, en détachant l insertion du scoutisme scolaire comme expression de la militarisation des pratiques éducatives pour le contrôle des corps. Malgré l enseignement professionnel avoir été utilisé pour l imposition des modèles culturelles sous-jacents aux rapports de production capitaliste qui étaient exigés des travailleurs, la Escola de Aprendizes Artífices de Natal a répondue à la demande locale, ce qui renforce l idée que sa création dans ce moment historique a attendu surtout le but politique-idéologique plutôt que celui du développement économique et éducationnel de la population norte-riograndense

Escafandristas do tempo: narrativas de vida e regeneração da memória em São Rafael-RN

In the late 1970s, the semi-arid region of Rio Grande do Norte was the setting of Projeto Baixo-Açu whose highlight was the building of the dam Eng. Armando Ribeiro Gonçalves, designed to collect 2.4 billion cubic meters of water. Presumably, such an initiative would bring economic and social development for thousands of potiguares who suffered the hardships of drought. However, the dam would reach several cities in the region, reaching to cover one of them: São Rafael. As a result, the early years of the 1980s, nearby, a new town was built by DNOCS. This thesis aims to discuss how the population of São Rafael recalls this fact and reconstructs its history by speaking, writing and computing, after three decades. Based on the prospect moriniana method as a strategy, visits were made to the city of São Rafael and open interviews (individual and collective) with two groups of subjects: one composed of those who lived in their ancient homeland, and another, with young people who were born in the new city. Besides the reports of these subjects, they were observed the visual narratives presented by images, mostly photographic, available on a profile created for the city in the orkut social network. As sources for this study, they were also considered the dialogues between rafaelenses accessing the above profile. Having as a central observation by Edgar Morin about what does not regenerate, degenerates . This study is the central argument that the idea of orkut has performed, today, a dual and interdependent role: being a tool that promotes a collective intelligence through cooperation, exchange of ideas and reconstitution of visual and written narratives. Far from a frozen conception in a historical perspective, it has defended the thesis that orkut has regenerated, repaired, reproduced, restored, reorganized and renewed the memory and history of a city that has succumbed to the immensity of the waters of a dam for almost thirty years

Análise do balanço energético e da matriz de emissões de poluentes no Estado do Rio Grande do Norte

This thesis intends to show the level of pollutant emissions in the State of Rio Grande do Norte, generated by the final consumption of energy in the many different sectors of the economy. This information was obtained from the energetic matrix and from the pollutant emissions of the State and the data was taken from the Balanço Energético Estadual and from the Sistema de Informações Energéticas da Olade. The result will permit to identify the energy and most polluting economic sectors in Rio Grande do Norte, contributing to energy planning, giving direction to the public policy development that aim at the change of the energy matrix of the State. Also with the objective of reducing pollutant emissions through rationalization, efficiency and energy substitution, which the main objective is to promote the economic development based on energy consumption of less harmful impact on the environment, contributing to establishment of sustainable development

Método de avaliação do gerenciamento de resíduos em canteiro de obras da construção civil : proposta baseada em empresas construtoras da cidade de Natal-RN

According to great concern between the developed industrial activities and resultant impacts over the environment, an association of several factors have occurred, procedures to the efficient management of the rotation between economical development and the environment have been improved. A research in field have been realized inside building sites of companies in order to provide knowledge about the implemented and accomplish actions according to the resolution from CONAMA nº307. Trough the interview among the representations of the companies and photographic survey in loco, such as, what makes the companies implement this management, reutilization and recycling, transport and disposition. The present study had as objective: analyze the insertion of the used tools to residuals management, proposing improvements, in a way that it can be easily identified during the procedures execution in the building sites of the building companies of the city of Natal/RN. To reach the goal, in the first place a revision of the pertinent literature was performed; there for, it can be seen the relation between residues management and environment sustainability, once it happens in a continued way it may prevent the waste and reduces the risk that the activities way bring to the employees, community and environment; once found the great difficult faced with regard to labors, material, equipment, project, planning, costumer s interference, furnisher. And still, it could be verified wich materials generate greater indexes of residues in the works and the main occurrences of waste and loss. However a greater transparency is needed coming from the high administration in the commitment with the continued actions, to make it so, there must be a cultural change inside the company. There for there will be a greater productivity and quality of the under taking such as costumer s satisfaction

Cidadania ambiental em centros urbanos : um estudo com estudantes do ensino superior

This work presents a study of the ambient management in urban centers, considering the ambient perception as element necessary to develop in the population the conscience of the necessity to preserve the environment. For this, the attitudes and behaviors of the community, represented for students of an Institution had been evaluated, so that strategies and actions are traced that come to minimize the ambient degradation and to provide an aggregate sustainable development to the economic development. The objective of this research consists of studying the problematic one of the ambient management in urban centers under the point of view of the awareness, of the ambient perception and of the participation of the population, this because the ambient questions are inserted in the aspects that involve the practical life and the daily one, for what becomes excellent to understand that the environment is a right of all, therefore, must be preserved. The methodology used in this work constitutes in the application of a questionnaire with scales of the type likert contends variables that compose the acts and mannering aspects, beyond a partner-demographic scale. The Chi-square method was used in the analysis statistics de Pearson to verify the dependence of the associations between the partner-demographic 0 variable and the acts and mannering variables. The results point that the academic environment is opportune to deal with the subject, in view of that the ambient preservation goes for all the contents, and that the pupils of today will be able, in the future, in its areas of performance to plan action to safeguard the sustainable development. One concludes that the strategies to manage the environment pass for the awareness of the citizen, therefore when it is educated its attitudes will be more responsible, a time that the ambient concern will be present in its day-by-day. Therefore, the Public Power when planning programs of ambient preservation that comes to promote changes of habits of the population, such as: management of the solid residues generated by the population, recycling, programs of selective collections, ambient education, etc. the local community for the success of its actions will have to be involved

Avaliação do potencial do uso balanced scorecard: um estudo exploratório em Natal

Small businesses are experiencing growth scenario in emerging countries by the prospect of economic development, these countries, including Brazil, have a booming economy before the world crisis in the last five years, especially with the participation of small and medium enterprises. These factors generate increased competition and the need to expand market share through management actions in the quest for acquiring new customers. Moreover, these changes increase the need to properly use the information and organizational performance. Some national and international studies show the existence of peculiarities in small organizations, especially in environments of family management. Such particularities raise a scenario with several organizational deficiencies regarding the evaluation of their performance. In some cases, when there are static systems, traditional and focused only on the financial perspective, especially short term. Alternatively, the tools encourage strategic planning and observance of medium and long term, in many ways, whether financial, internal processes, customers, suppliers, and innovation, among others. Therefore, this study aims to identify and analyze the applicability of the system performance evaluation with emphasis on strategic and BSC - Balanced Scorecard. Regarding the research method, is classified as exploratory, with the participation of 25 companies, whose research was conducted between 2012 and 2013. Therefore, the research included the construction process and a structured questionnaire on practices and interest for the use of strategic tools, with emphasis on the Balanced Scorecard. Whose main result presented a high degree of interest in the applicability of the BSC by most of the participating institutions. Furthermore, It was observed the growing interest in using the Balanced Scorecard when it increases the company size, regardless of the area of market action. Participating companies have shown an outline of the strategic objectives and the establishment of indicators for assessing the performance due to their correlations with the BSC

Passivo ambiental e o setor de exploração de petróleo em terra: abordagem teórica e percepção institucional dos impactos ambientais gerados na atividade

The search for a sustainable development is result of the exhaustion of the natural resources of the planet that demands globalizated politics with practical of compatible economic development with the protection of the quality of life for the future generations. This work presents a study on the thematic on the environmental liabilities in the organizations with focus in the industry of the oil and the production of oil in land in the state of Rio Grande do Norte. Some types of environmental liabilities are presented, as well as, some estimates techniques. Moreover, this work presents surveys of some variable that stimulate the organizations to implant technologies of reduction of the impacts in the environment as: the environmental legislation, costs, the main impacts of the production of oil in land. On the basis of the bibliographical research and in the identified variable, it was carried a case study with state and municipal technician that act in the sectors of fiscalization (IBAMA-RN and IDEMA-RN) with the objective to deepen the discussion regarding the impacts of the industry of the oil, the effectiveness of the current law, the performance of the institutions the federal level and how to prevent impacts in the environment. It was observed that the environmental liabilities are a little spread subject in the organizations, perhaps to be unknown and of few theoretical referencees at the national level, regarding to the evaluation techniques. At the same time, absentee in the national politics that conducts the oil exploration

Crescimento e produtividade de quatro variedades de cana-deaçúcar no quarto ciclo de cultivo

The sugarcane is a widely adapted species to tropical climate and has made key role in economic development in Southeast and Northeast. The ability to adapt in different environments can be evaluated through the growth analysis and yield. This study aimed to evaluate the growth and yield of four sugarcane varieties (RB92579 and SP79-1011, RB931530 and RB93509) in the third ratoon. The experiment was conducted at the CECA/UFAL, Rio Largo (28 degrees 02'09 '' S, 35 degrees 49'43 '' W and 127m). The experimental design was randomized blocks. Was evaluated monthly the number of plants, height, leaf area index and stem diameter. The quality of raw material, dry matter and yield were evaluated at 360 DAC. The data were subjected to analysis of variance and means compared to each other by Tukey test. The results showed that the maximum tillering occurred at 90 DAC for all varieties, and the RB92579 showed greater tillering and greater height at 360 DAC. The variety RB931530 had superior diameter than the others. The RB92579 and RB93509 were higher than the others on the sugar production, dry matter and yield, however, differed ech only on the matter. Varieties RB92579 and RB931530 had similar levels of Brix, PCC and ATR. Since this latter variable responsible for developing the pricing of sugarcane industry.

Otimização do Uso das Águas da Barragem Santa Cruz-RN

The semiarid potiguar presents a quite discrepant. It is a region with one of the highest rates of artificial lake the world, but the policy of building dams to mitigate the problem of water scarcity does not solve, given that they have not demonstrated the ability to ensure supply human priority during periods of great drought and fail to solve the widespread demand existent in the semiarid. This work aims to present the optimal allocation of water, according to multiple uses and limited availability of water resources in the reservoir, from the simulation of the operation of the same, with the application of techniques to support decision making and performance evaluation alternatives for water use. The reservoir of Santa Cruz, the second largest reservoir of RN with storage capacity of approximately 600 million cubic meters, located about 20 km from the town of Apodi in RN, was conceived as a way to promote economic development in the region as well as the water supply of nearby towns. The techniques used are the simulation model of network flow ACQUANET and also the set of performance indicators. The results showed that the container has the capacity to serve up to 3,83m3/s flow required by existing uses, without any compromising the same. However, it was also observed that all anticipated future demands are implemented it will generate failures in meeting some uses

Um imperialismo possível: fluxos migratórios e estratégias colonialistas na Europa mediterrânea (1870-1914)

Este artigo analisa algumas das diferentes implicações do fluxo migratório nos principais países fornecedores de contingentes, durante o período conhecido como new emigration: Itália, Espanha e Portugal. Considerando suas especificidades, o objetivo é identificar as estratégias de cada um para transformar esse movimento em fator de desenvolvimento econômico: conquista de mercados, criação e fomento de colônias, incorporação e tutela das remessas dos emigrados. Reino em formação e maior fonte de emigrantes, a Itália seguiu naturalmente os caminhos que identificavam a emigração como um dos agentes de prosperidade da nação, contrastando com Portugal e Espanha.

Governos locais e políticas de promoção econômica: uma análise da promoção econômica nos municípios brasileiros com população acima de 50 mil habitantes

This work aims to analyze the policy of economic promotion in the Brazilian cities of medium and great size (with population above of 50.000 hab.). The objective of the research is to launch light in the debate on the regional and municipal development, presenting the recent hypotheses supplied by literature. Of complementary form, had for specific objective presents the results of the Research of Basic Information of Cities - PIM, of Brazilian Institute of Geography and Statistics (IBGE), in two surveys carried through together to the Brazilian local governments (1999 and 2009). It analyzes the instruments of economic promotion used by local governments and the influence of the development variables, as the Local Human Index of Development (HID-L) and the Local Gross Domestic Product (GDP-L). The research sample that factors as HID-L and GDP-L has significant influence in economic promotion of cities and must be taken in account in the definition of the local strategies of development