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

O ensino de filosofia no ensino médio mediado pela literatura sartriana

On analyse une expérience de l enseignement de philosophie dans l enseignement secondaire par la littérature. La scène d intervention a été l Institut Fédéral d Éducation, Science et Technologie du Rio Grande do Norte (IFRN), dans l année 2008. L étude à caractère qualitatif a adopté un modèle de recherche participant, dans laquelle le chercheur a intervenu dans son propre contexte de classe. On a utilisé l investigation d un ouvrage existentialiste de Jean-Paul Sartre, le roman La Nausée, comme contribution méthodologique pour l enseignement de philosophie. On a adopté le recours de la littérature avec contenu philosophique à partir de la proposition apportée para les Paramètres Curriculaires Nationaux pour l Enseignement Secondaire (PCNEM) : celle qu on ne doit ni avoir la prétention de former de philosophes professionnels ni banaliser la philosophie auprès des élèves. En partant du principe que l existentialisme a été un courant philosophique qui a utilisé la littérature entant qu expression d idées philosophiques, on a envisagé le potentiel pédagogique du voisinage communicant entre la philosophie et la littérature que lie l expérience littéraire avec les textes qui montrent aussi la discussion philosophique. L idée force a été celle de traiter concepts philosophiques a partir de la littérature comme invitation à la réflexion, en analysant l élément ludique dans la littérature comme jeu de la pensée. La pensée considérée comme action ludique arriverait parmi l idéal d en chercher de meilleures manières à comprendre la réalité en étant cet idéal esthétique assumé dans l effort d imprimer sens au chaos des expériences. Les situations pédagogiques en classe comptent fréquemment avec moment de dialogue a propos des problèmes existentiels affrontés par le protagoniste du roman, Antoine Roquentin, considérés comme questions philosophiques et débattues par l investigation dialogique tout suite après la lecture des parties du livre. Dans ce sens, on a cherché à suivre les marches de la méthode socratique dans lequel questionner e questionner à soi même soient les moles propulseurs de la réflexion philosophique. L investigation dialogique a été étendue pendant cinq rencontres de quatre-vingt-dix minutes interprétés par une analyse discursive qui a essayé d établir des rapports entre le discours de l enseignant et des élèves avec le discours de la tradition philosophique. Cette recherche a aussi envisagé à produire une réflexion sur la pratique de l auteur lui-même de l étude. Celui-ci peut-être soit l objectif le plus largement atteint : prendre conscience de l importance de la formation d un enseignant réflexif qui associe dans sa praxis le savoir faire avec la critique honnête de sa propre capacité professionnel

Diálogos e aprendizagens na formação em agronomia para assentados

This thesis aims to investigate the Agronomy course in the perspective of the graduation course for the settlers of the Universidade Federal do Pará- Marabá. This course requires a partnership with the social movements of the North region of the country, with the purpose to understand knowledge production and how learning process occurs from the point of interaction and reliable relationships which are established in the organization during the course. The base of theses studies is to reflect of how the dialogue and learning processes occurred during the Agronomy course and resulted in changing in the teachers behavior and in the other integrated members of the group and mainly in the graduating settlers students. These changings happens as a consenquence of the dialogue production between the most varied areas, different people and institutions which take collective decisions. I observe educational actions, researches, extention concepts of extension and also development researches presented in the educative actions discussed by Freire (1985), Simões (2001, 2003) e de Amartya Sen (2000). The theory in which I am basing these studies are based in Boaventura de Souza Santos Simões (2001, 2003) and Amartya Sen (2000). Methodologically I analyse knowledge production by sudying the thesis and scientific works related to rural education, social movements, university and higher education in the last 20 years. I analyze the scientific works of all settler students, and besides, I do open interviews with the students, as well as, with the teachers and the leaders of social movements (MST, FETAGRI, CPT, EFA/FATA). I organize and analyze all the speeches from the ecological knowledge as defined by Boaventura de Souza Santos (2006). Finally, I visit five towns of municipal districts of the southeast of Pará, which represents the final methodological part of the research, in order to verify in loco the practices of the experiments purposed as final activity of the Agronomy course. I organize the work in five areas composed by the occupational process and the initiatives which emerged from them; development model and the social and environmental consequences; I also organize the university role and the relationship established between people and institutions which gave origin to the Agronomy course of UFPA and the programs developed in the region; conjuncture of creation of the groups of settled students, curriculum, principles and focus on the course and the experienced actions; developed practices in the course and the relations of reliability experienced internally and externally to the Academy, the learning and dialogue promoted by the course. I believe that the dialogue has caused changes in the organization of the knowledge and in the educative practices of the teachers, as well as, in the socio-productive practices of the regressed settled students

Valorização do magistério da educação básica no RN: participação do SINTE e do governo estadual na implementação do piso salarial profissional nacional na rede pública estadual no ano de 2009

This paper analyzes the policy of upgrading the teaching profession in relation to financing basic education, with a view to participation of the Union of Education Workers of Rio Grande do Norte - SINTE / RN and the state government in the implementation of Professional Base Salary the National Professional Teaching Public Basic Education - Law 11738/2008, the public state of Rio Grande do Norte. The participation of civil society, through the union movement presents itself as an important process of implementation of Professional Base Salary. The participation of SINTE / RN occurred since the fight to pass the plan, careers and Compensation (2006) until the implementation of the Base Salary (2009) highlighting the power relations established between the Union and State Government. To this end, there were actions such as public hearings and strikes by education professionals. In order to raise issues relevant to the issue of enhancement of teaching and participation of unions as a collective representation has been taken as a theoretical and methodological literature on the financing of basic education, enhancing teaching and participation as well as policy guidelines governing the career of teaching. Was used as a methodological procedure to document analysis and information gathering through semi-structured interviews. The results indicate the participation and the power relationship between the trade union movement and the state government in the implementation of the Base Salary. However, the current issues concerning the limitations of recovery of the teaching profession in order to implement the policy floor, not only merit of the state of Rio Grande do Norte, but the decisions that have been taken by the Supreme Court (STF) relating to the unconstitutionality of Action (ADI) filed by five governors. This fact greatly reduced the possibility of recovery of the teaching of the state, considering that the government was limited to decisions of the Supreme Court. Therefore, the enhancement of teaching remains a challenge for the union movement

Do mestre aos discípulos: o legado educacional de Nestor dos Santos Lima (1910-1930)

Cette étude analyse La pratique pédagogique de l éducateur norte-rio-grandense Nestor dos Santos Lima, de 1910 a 1930, période ou se concentre son plus grand nombre de publications sur lês questions scolaires. Nous désirons comprendre de quelle forme cet intelectuel a contribué au développement du systeème d enseignement primaire à travers sés écrits sur lês principes et méthodes de l enseignement de la lecture et à l écriture, appliqués dans lês Groupes Scolaires de l État. Nestor Lima a joué um grand role dans la sociaété, à la tetê de fonctoins comme celle de La présidence de l Institut Historique e Geographique du Rio Grande do Norte (IHGRN), directeur de lÉcole Normale de Natal et du Dápartament d Education de État. Il a pulié de diverses oeuvres de caractere scolaire, comme lês Régiments Internes pour lês Groupes Scolaires, Écoles Isolées, Écoles Rudimentaires et Conseil d Education. Dans cette étude, nous mettons em évidence lês leçons de métodologique pour l enseignement de la lecture ET de évidence lês leçons de metodologie pour l enseignement de la lecture et de l ecriture, adresses aus eleves de lÉcole Normale de Natal, publiées dans la colonne Pádagogie du journal A República. Dans ces matièrs, nous observons que lês aspects qui composaient la pratique développe par Nestor Lima impliquaient lês questions Morales et civiques, la preocupation de la formation enseignante à l École Normale de Natal et le Célibat Pédagogique Féminin. Nous observons que la preocupations dês pratiques de lecture et lécriture sont presentes dans l oeuvre de cet éducateur comme legs important aux générations qui se succédent. Il est évident qu Il a cherché das sés productions une meilleure qualification dês enseignants pour que le niveau de l enseignement primaire puísse ainsi évoluer

Luiz Antônio dos Santos Lima e o seu legado educacional (Natal/RN, 1910-1961)

This research aims to analyze the intellectual practice of Luiz Antônio Ferreira Souto dos Santos Lima. This is done considering the author´s legacy related to the History of Education in Rio Grande do Norte/Brazil in the time span of 1910 to 1961. Thus, the research is grounded on assumptions that rely on the Cultural History field. The research also dealt with dialogues between the author and Chartier (1990), Elias (1994), Morais (2003; 2006), as well as Gondra (2003). For the bibliographical research the work dealt with a vast array of documents such as newspapers called A República and Diário do Natal, Pedagogium, Revista do ensino, as well as state laws and decrees These documents were obtained at the Historical and Geographical Institute in Rio Grande do Norte. The research also dealt with School Bylaws and a medical doctoral thesis called Mental Hygiene and Education that was written by Luiz Antônio dos Santos Lima. Other documents were obtained at the State´s Public Archive, such as the Book of Honor, Work Records, Reports and Minutes of the General Directorate of Public Instruction Meetings. It was possible to infer that professor Luiz Antônio dos Santos Lima was teacher at Grupo Escolar Augusto Severo, the Atheneu as well as some local grade schools. The professor had a broad role in society, in administrative positions such as the Presidency of the Association of Teachers of Rio Grande do Norte, as Grade School Director in the School of Pharmacy and the State Education Department. He was also a member of the Academy of Arts and a partner at Historical and Geographical Institute in Rio Grande do Norte. The professor has also concerned with issues related to teaching good habits such as feeding, grooming, discipline, game morals, temperance, smoking, sex education; all of which necessary for the formation of healthy children. He was an enthusiast of an intuitive method and teaching lessons through practice, that he considered key elements in education. It is seen that professor Luiz Antônio dos Santos Lima had presence in the State´s health education and that his ideals were line with the ideal of modernity of the early twentieth century

A concepção de ensino sob medida na obra hygiene mental e educação (1927), de Luiz Antônio dos Santos Lima

This dissertation examines the concept of the personalized teaching proposed by the physician and educator from Rio Grande do Norte Luiz Antonio dos Santos Lima, in his doctoral thesis "Mental Hygiene and Education," published in 1927. To do so, we start from the assumption that this thinker appropriated part of the educational theory formulated by Èdouard Claparède - specifically, in the case of the teaching concepts of the personalized teaching and comprehensive education designed by the Swiss intellectual - and, considering the Brazilian social reality of early twentieth century, reframed these concepts, adapting them to the country context. To implement the proposed idea, the bibliographical study was the option chosen, and so was done through a theoretical research which had as a reference authors whose studies referred to the Brazilian historical moment in the late nineteenth and early twentieth century, our examined time frame. As for the understanding and the methodological analysis of discourse, seen as socially constructed, the Foucault postulations were studied under an analytical approach, in which the disciplinary society is analyzed from the relations of power and knowledge that exist in it. The main source of this research was the work of "Mental Hygiene and Education," published as a requirement to the obtainment of Luiz Antonio s medical degree by the Rio de Janeiro Medicine School. Thus, it was found that the conception of personalized learning to the comprehensive education of students, as proposed in the doctoral thesis of Luiz Antonio dos Santos Lima, was related to abnormalities of mental character that children could present. School education was thought in a way by the potiguar thinker that it could be applied as deep as the moral, intellectual and behavioral deviations of the individual were, making use of hygiene practices of the minds through a normalizing process towards a civilized and developed future of the Brazilian nation which would manage, watch and fix the thoughts of the school students

VISCERAL LEISHMANIASIS IN A CAPTIVE CRAB-EATING FOX CERDOCYON THOUS

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

Cuidado de enfermagem ao potencial doador de órgãos em morte encefálica: uma reflexão sobre a prática

Despite of the technological advances that favor the transplant process, there are issues of effectiveness of care necessary for the maintenance of potential organ donors with brain death, which contribute to the no realization of transplants of organs and tissues of these patients. It is presupposed that the problems could be related to perceptions and understandings that the professionals of the units of internment have about the care required by the diagnosis of brain death. The aim of this study was to understand the meaning of the nursing care of the potential organ donor with brain death to the nursing staff. Descriptive study with qualitative approach guided by Action Science Theory and the critic-reflexive research methodology accomplished with five nurses and 19 nursing technicians from Operative Rehabilitation Center in a public hospital at Natal / RN, Brazil, between March and May 2013. Data were collected through semi-structured interviews with individual reflection about the care and through group interview, after approval by the Ethics and Research Committee, CAAE No.: 04255612.7.0000.5537. The analysis was performed in a thematic way according to Bardin. During the group meeting the participants were driven in a discussion about the need for change and how to perform them. The results indicate that the professionals actions are consistent with those required for maintenance of potential organ donors, although the material and human resources are not adequate. That situation leads the professionals to develop a meaning of care as one labor more, demanding more than they can give. They express beliefs and feelings concerning the hope that their care brings a greater good that is to save lives. The reflection for a possible change of action was difficult to accomplish due to professionals not to be able to self evaluate, what lead to direct your changes suggestions for other team members. It is concluded that the care provided to these patients is a difficult care, evidenced by suffering both death situation of the person cared and pain of their families, as the dehumanizing conditions of work, helping themselves to keep distance from patients to not suffer so much. The knowledge impregnated in their act, are scientific, ethical, aesthetic and personal kind with a predominance of the scientific followed by the personal. The study was also relevant to the practice of nursing in maintaining the potential donor, in that it allowed the identification of the knowledge used by nurses in their care practice and the meaning understanding of the professionals on the care provided, as a good action that brings satisfaction when the transplanting is executed. Other experiences are suggested with the critic-reflexive research methodology, both in research as in teaching nursing

Os princípios da organização focada na estratégia: um estudo em empresas vencedoras do prêmio nacional de qualidade

The Balanced Scorecard (BSC) has been used as a communication tool and strategy monitoring, helping organizations alignment, inserting a new vision with integrated use of performance indicators nonfinancial together with some financial measures. Their proper use leads to a new management style, focused on management strategies, using for this, basically three dimensions: strategy, which should be translated as the primary responsibility for the organizational agenda, the focus that should be concentrated, and the organization with the mobilization of employees. This paper deals with theoretical considerations about strategies, strategic planning, BSC and principles of the organization focused on strategy (OFE). Describes a study of four companies that won the National Quality Award - PNQ, among which, three have adopted the BSC and adopts a particular model of strategic management. The research aimed to make an analysis of the companies regarding adherence to the five principles of OFE, proposed by the BSC, seeking to answer whether the use of BSC is a prerequisite for accession to the Principles of OFE. The results showed that the BSC is a strategic management model that promotes focus and organizational alignment and is a major facilitator in the process, however, cannot be considered a prerequisite for accession to the principles of the OFE, because the four companies studied, including the one that adopt its own model of strategic management, have great levels of adherence to such principles. Making the organization focused on strategy can be considered a natural movement essential for the strategic management, which is not necessarily conditioned by the use of BSC

Stem diameter and height of chrysanthemum cv Yokoono as affected by gibberellic acid

The effect of gibberellic acid has been shown mainly to promote cell division and elongation. This study was aimed to evaluate the development of height and diameter of the stems of chrysanthemum cultivar Yoko ono by the applications of gibberellic acid (GA(3)) in the field. The treatments were composed of four doses (0, 40, 80 and 120 mg L(-1)) at 15 and 30 days after transplanting. From the findings, It can be concluded that GA(3) significantly affected the diameter of stem at higher doses, and was unable to affect the height of stem.

Desenvolvimento de um destilador solar para tratamento de águas de produção de petróleo com vistas a sua utilização na agricultura e geração de vapor

The production of petroleum is frequently accomplished with great volumes of water, that it is carried of the underground with the oil. It is a challenge of the present century the development of technologies that allow the use of waste water for purposes that consume great amounts of water and don't demand as rigid as the one of the drinking water requirements. The solar distillation has been configuring as an alternative of clean technology for desalination of brine and saline. Besides causing the minimum possible damage to the environment, it takes advantage of an abundant and free energy source: the solar energy. That study aims to develop a Solar Distillator for treatment of the produced water of the oil wells, to obtain an efluent to use in agriculture and vapor generation. The methodology for collection, conservation and analysis of the physical-chemical parameters obeyed the norms in APHA (1995). The sampling was of the composed type. Experiments were accomplished in the solar distillation pilot and simulation in thermostatic bathing. The operation was in batch system and for periods of 4, 6 and 12 h. The developed Distillator is of the type simple effect of two waters. It was still tested two inclination angles for covering; 20º and 45º. The Distillator presented minimum of 2,85 L/m2d revenues and maximum of 7,14 L/m2d. The removals of salts were great than 98%. The removal of TOC in the simulation was great than 90%. In agreement with the data of energy and mass balance, it was verified that the developed solar Distillator presented compatible revenues with those found in literature for similar types. It can be inferred that the obtained distilled water assists to the requirements CONAMA in almost all the points and could be used for irrigation of cultures such as cotton and mamona. As the distilled water has characteristics of fresh water it can be used in the generation of vapor

Avaliação da eficiência de catalisadores comerciais na obtenção de biodiesel de algodão (Gossipium hisutum L.)

The increasing demand for energy and the environment consequences derived from the use of fossil energy, beyond the future scarcity of the oil that currently is the main power plant of the world, it stimulated the research around the production of biodiesel. In this work the synthesis of biodiesel of cotton in the methyl route was carried through, for had been in such a way used catalyst commercial homogeneous, Na-Methylat and the K-Methylat, aiming to the evaluation of the efficiency of them. An experimental planning 23 was elaborated aiming to evaluate the influence of the variable (molar reason oil/alcohol, % of catalyst and temperature) in the process as well as indicating the excellent point of operation in each case. The biodiesel was analyzed by gaseous chromatography, indicating a conversion of 96,79% when used Na-Methylat® as catalytic, and 95,65% when the K-Methylat® was used. Optimum result found with regard to the conversion was obtained at the following conditions: molar reason oil/alcohol (1:8), temperature of 40°C and 1% of catalyst Na-Methylat, reaching a 96,79% conversion, being, therefore, above of the established for the European norm (96.5%). The analysis of regression showed that the only significant effect for a confidence level of 95%, was of the changeable temperature. The variance analysis evidenced that the considered model is fitted quite to the experimental response, being statistically significant; however it does not serve inside for make forecasts of the intervals established for each variable. The best samples were analyzed by infra-red (IR) that identified the strong bands of axial deformation C=O of methylic ester, characterized through analyses physicochemical that had indicated conformity with the norms of the ANP, that with the thermal and rheological analyses had together evidenced that biodiesel can be used as combustible alternative in substitution to diesel

Funcionalidade dos extratos fenólicos obtidos pelo cultivo semi-sólido de resíduos de abacaxi (Ananas comusus L.) e goiaba (Psidium guajava L.)

Solid substrate cultivation (SSC) has become an efficient alternative towards rational use of agro industrial wastes and production of value-added products, mainly in developing countries. This work presents the production and functional application results of phenolic extracts obtained by solid substrate cultivation of pineapple (Ananas comosus L.) and guava (Psidium guajava L.) residues associated to soy flour and bioprocessed by Rhizopus oligosporus fungus. Two experimental groups were tested: (1) 9g of fruit residue and 1g of soy flour (A9 or G9); (2) 5g of fruit residue and 5g of soy flour (A5 or G5). After SSC, 100ml of distilled water was added to each Erlenmeyer flask containing 10g of bioprocessed material in order to obtain the phenolic extracts. Samples were taken every two days for total phenolic concentration (TPC) and antioxidant capacity evaluation by DPPH test during 12-day cultivation. The 2-day and 10-d ay extracts were selected and concentrated by ebullition until 1/10 of original volume was reached. After that, both non-concentrated and concentrated extracts were evaluated for their antimicrobial activity against Staphylococcus aureus and Salmonella enterica and a-amylase inhibitory capacity. It was observed an inverse relationship between total phenolic concentration (TPC) and antioxidant capacity during the cultivation. Besides that, the concentrated pineapple samples after two days were able to inhibit both pathogens tested, especially S. aureus. Guava concentrated extracts after 2 days showed expressive inhibition against S. enterica, but negative results against S. aureus growth. When it comes to a-amylase inhibition, A9 extracts after 2 days, both concentrated or not, completely inhibited enzyme activity. Similar behavior was observed for G9 samples, but only for concentrated samples. It was shown that concentration by ebullition positively affected the enzymatic inhibition of G9 and A9 samples, but on the other side, decreased antiamylase activity of A5 and G5 samples

Análise dos Processos de Flotação e Oxidação Avançada para o Tratamento de Efluente Modelo da Indústria do Petróleo

The generation of wastes in most industrial process is inevitable. In the petroleum industry, one of the greatest problems for the environment is the huge amount of produced water generated in the oil fields. This wastewater is a complex mixture and present great amounts. These effluents can be hazardous to the environmental without adequate treatment. This research is focused in the analysis of the efficiencies of the flotation and photo-oxidation processes to remove and decompose the organic compounds present in the produced water. A series of surfactants derivated from the laurilic alcohol was utilized in the flotation to promote the separation. The experiments have been performed with a synthetic wastewater, carefully prepared with xylene. The experimental data obtained using flotation presented a first order kinetic, identified by the quality of the linear data fitting. The best conditions were found at 0.029 g.L-1 for the surfactant EO 7, 0.05 g.L-1 for EO 8, 0.07 g.L-1 for EO 9, 0.045 g.L-1 for EO 10 and 0.08 g.L-1 for EO 23 with the following estimated kinetic constants: 0.1765, 0.1325, 0.1210, 0.1531 and 0.1699 min-1, respectively. For the series studied, the most suitable surfactant was the EO 7 due to the lower reagent onsumption, higher separation rate constant and higher removal efficiency of xylene in the aqueous phase (98%). Similarly to the flotation, the photo-Fenton process shows to be efficient for degradation of xylene and promoting the mineralization of the organic charge around 90% and 100% in 90 min