A constitucionalidade da norma antielisiva no direito tributário brasileiro

Estudo que objetiva demonstrar a constitucionalidade da norma geral antielisiva introduzida no Direito Brasileiro com a alteração do artigo 116, parágrafo único, do Código Tributário Nacional, levando em consideração a atualidade e a interpretação que deve ser realizada em um contexto que necessita observar a Constituição Federal de 1988, com as diversas previsões de direitos sociais. A norma traz à tona a questão do individual frente ao social, da liberdade frente à igualdade, a busca da verdade material sem violação de direitos. Faz-se abordagem do intérprete e a interpretação das normas e princípios, a necessidade da aplicação do princípio da proporcionalidade, com a busca da verdade material e da justiça fiscal sem violação de direitos e garantias fundamentais da pessoa, em especial do contribuinte. Apresentação necessária para desmistificar argumentos positivistas que propositadamente esquecem os fundamentos constitucionais previstos nos artigos 1° e 3° da Constituição Federal de 1988. Paradigmas e preconceitos foram afastados para reconhecer o sentido da norma antielisiva no direito brasileiro. A demonstração da diferença de elisão e evasão fiscal tornou-se indispensável para posteriormente afastar as pedras do caminho, que eram as alegações de inconstitucionalidade da norma antielisão no Brasil, por possível afronta à legalidade e à liberdade. Argumentos foram utilizados com base na Constituição Federal e com o auxílio nas previsões do Novo Código Civil brasileiro. Após a demonstração da constitucionalidade partiu-se para firmar, dentro do contexto, qual o conteúdo do artigo 116, parágrafo único, do CTN, apresentando, ao final, sugestão de procedimentos a serem seguidos para a aplicação da antielisão no Direito brasileiro. Foi realizada pesquisa doutrinária com incursões em leis e na jurisprudência. Propositadamente não foi realizada comparação com legislação estrangeira, fixando como âmbito de estudo, exclusivamente, a aplicação da norma no Brasil.

O verde na selva de pedra: análise jurídica da proteção da vegetação na área urbana do município de Belém

O processo de urbanização com a concentração da maior parte da população mundial em cidades impõe novos desafios à organização de assentamentos humanos e à proteção ao meio ambiente, afetando adversamente a qualidade de vida das pessoas e a sustentabilidade ambiental, que inclui também o meio ambiente urbano. Dentre as muitas variáveis que interferem na sustentabilidade das cidades está a presença da vegetação urbana, mas que não possui tutela específica no ordenamento jurídico brasileiro. Nesse contexto, este trabalho objetiva definir o conteúdo jurídico da expressão “vegetação urbana” a partir da identificação e sistematização dos dispositivos legais existentes no ordenamento jurídico brasileiro que tutelem a flora no meio urbano no Município de Belém (PA). Utiliza o método dedutivo e a pesquisa documental. Problematiza os conceitos de cidade, urbano, sustentabilidade e qualidade de vida. Discorre sobre as competências constitucionais sobre direito ambiental e urbanístico a partir de 1988. Sistematiza as principais categorias jurídicas e não jurídicas utilizadas para definir e estudar a vegetação urbana, bem como apresenta um resumo de suas principais funções, evidenciando suas diferenças com o meio não-urbano e seu dinamismo, devendo a proteção da vegetação urbana ser entendida como um processo. Conclui que não há no ordenamento jurídico brasileiro definição que abarque todas as particularidades da vegetação urbana, mas há disposições em nível federal, estadual e municipal que a disciplina, mas estes dispositivos devem ser interpretados de acordo com particularidades e princípios que regem o espaço urbano, e à luz do federalismo cooperativo.

Uso de drogas ilícitas e de medicamentos psicotrópicos sem prescrição: um inquérito epidemiológico transversal em amostra populacional da região metropolitana de São Paulo

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Violência conjugal: materialização das ações profissionais na área da saúde

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

O governo Lula e a agenda dos anos 90: ambigüidade na política administrativa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Controle de tensão e reativos em redes de distribuição de energia elétrica

Pós-graduação em Engenharia Elétrica - FEIS

A colonização agroindustrial do cerrado em Mato Grosso (1970-2000)

Pós-graduação em História - FCLAS

Light emitting diode (LED) use in artificial lighting for broiler chicken production

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

Tributação do comércio eletrônico e integração regional

Pós-graduação em Direito - FCHS

Um olhar para o Programa Acessa Escola: condições dos laboratórios de informática das escolas públicas de Guaratinguetá

Considering the necessity of implementation of the Information Technologies and Communication (ICT) in the public Brazilian schools, the São Paulo State government hearing the call of the federal government and, with the objective to promote the digital inclusion, created the Programa Acessa Escola. The research that we realized and bring expressed on this text, is about such program and allowed us comprehend how it had been developed in the public state schools of the city of Guaratinguetá. By visiting the schools, we saw the manner that each school make use of his informatics laboratory; how they understand the government Project; how they develop actions of use of the laboratory and, particularly, how they use the informatics laboratory to the teaching and learning of mathematics helping the professor and the students. To make possible to understand this use, was realized interviews with the responsible intern of each one of the 14 (fourteen) schools of Guaratinguetá; with the pedagogical coordinator or director of the school and with the mathematics teacher. By the analysis, realized using a qualitative approach of phenomenological nature, we understand that the intern see himself as an auxiliary of the student and professor in the use of the laboratory. The director or pedagogical coordinator understand that the laboratory is an excellent resource to the school, but still exist the necessity of more resources that allow to attend properly the community; and the mathematics teacher consider important the program in the school as much for the students digital inclusion as for the teaching but they feel not safe to use into his classes, because they consider that there is a lack of capacitation and collaboration to make their activities relevant to the learning. That make possible to recognize what is the function of the intern and what is the way that the students and professor ... ( Complete abstract click eletroctronic access below)

Estudo da viabilidade da aplicação de técnicas preditivas na manutenção de reatores batelada

This study aims to analyze the feasibility of using predictive techniques like thermography, vibration analysis, eddy current, liquid penetrant, visual examination and ultrasound in equipment as batch reactors of the type used in a biodiesel production company. This study is based on: analysis of the practices of corrective and preventive maintenance commonly adopted in the company in question, the cost and time spent for such activities and the potential savings and revenue generation that can be after implementation of these techniques on the analysis of maintenance current

Crise da cafeicultura e seus efeitos socioeconômicos no município de Dracena (SP)

The coffee crisis in the 1980s reached deeply municipality of Dracena, considering that the coffee had significant social and economic importance to the area. In this context, the research aimed to analyze the socioeconomic consequences that this crisis has provided small rural proprietors of the county. To achieve this goal we seek to articulate the theoretical reference, with data from secondary sources, interviews with the main responsible for the agricultural sector and an application questionnaire to 21 small rural proprietors of the county. It was found that, due to the dependence relationship with the coffee, the economy of the city suffered from the attack of said culture during the 1980s. Rural producers who cultivated such crops as the main, had to readjust productively to remain in the countryside, but the economic and social development that coffee was brought in earlier times was not rescued. As a consequence, there has been an intensification of evasion demographic of rural municipality, a process that had begun in the 1970s and was strongly reinforced by the crisis of the coffee culture. We note that from the 2000s, the situation became better for small rural proprietors in order that public policies implemented now serve, in part, the needs of those with greater efficiency. This situation can be evidenced by a slight reduction in the number of rural people dracenense. Despite improvements recorded since the 2000s, the situation is still not ideal, given that many small proprietors surveyed expressed dissatisfaction. In this context, we note that the performance and joint of federal, state and municipal government are essential so that public policies are efficient, thus providing decent conditions for social reproduction of small rural proprietors and their dependents in the countryside

WiMAX interoperabilidade mundial para acesso de microondas

This paper presents a technique dubbed WiMAX radio link, the IEEE 802.16 was completed in October 2001 and published on April 8, 2002 and is constantly updated, this technology specifies an interface for wireless metropolitan networks (WMAN) and is under control of the WiMAX Forum, which is a group of companies responsible for the dissipation of this technology in the world, the great benefit of this standard is to offer broadband Internet connection in areas where there is no infrastructure such as fiber optics that has a cost higher. The main purpose of this paper is to present the theoretical and technical characteristics of this technology for both the standard for fixed and mobile standard, regulation of frequency bands by the FCC and description of the physical layer, through to basic concepts are used in many other types of radio link and technologies have been adapted and updated for this little-known standard, allowing a greater range and speed, which are specified and differentiate these advancements is one of the contributions of the work done here. After the theoretical conceptualization stage, a real case study has been inserted in this work to demonstrate the effectiveness of this technology deployed. The idea of presenting this case study is linked to a better view of the use of standard in the market, nationwide

Propostas de Adequação Ambiental para a Cidade da Criança de Presidente Prudente - SP

The environmental issue has been considered of fundamental importance for the well being of the present and future generations and is inserted into the commitment of political parties at federal, state and municipal government programs, into the interests of popular organizations and business planning. The Parque Ecológico Cidade da Criança is one of the most sought after places for visitation at Presidente Prudente – SP. Located outside the Raposo Tavares Highway, next to the exhibition grounds and beside the agricultural school, has more than 30 acres of area with an infrastructure designed for recreation and leisure activities for all ages and has received new investment of the public power. Given the importance of the ecological aspects, the objective of this work is to perform an environmental diagnosis in order to be able to submit proposals for solving the problems encountered and improve the use of the environmental resources. Therefore, the study was divided into three foci: sewage disposal, erosion process and control of the stormwater drainage system. It was checked the discharge of sewage from the restaurant on exposed soil, erosion processes that develop at the camel and llama cages ground and erosion processes resulting from the convergence of the stormwater in the highest region of the park. Based on these studies, proposals of solution were made for each case, having considered the effectiveness of the project

Matemática comercial e financeira com a utilização de recursos digitais: uma experiência no ensino médio

This work aimed to investigate the possible contributions of the use of digital resources in the teaching and learning process of Commercial and Financial Mathematics concepts to high school students. Its development has included a survey of some researches on the topic as well as an experimental study of a qualitative type, in which the Webquest was used as methodology. It uses the computer, more precisely the internet resources, to assist students in building up knowledge. Eight meetings were held, in the after-school period, with a group of students of the second year of high school at a state public school in the city of Guaratinguetá. Aiming to evaluate the knowledge that students had about the theme, it was applied a diagnosis at first glance for further analysis and development of activities and interventions according to the students’ answers. Once the research data was analyzed, it was noted that the students had little knowledge regarding the basic contents of Commercial and Financial Mathematics, in addition to presenting difficulties in handling some of the digital resources used in the meetings. Nonetheless, from the students’ works, it was seen significant advances in understanding and building up knowledge on concepts such as percentage, simple and compound interest, savings, and sales involving prompt payment or in arrears