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

O princípio da vedação ao retrocesso social e o papel dos poderes públicos na efetivação dos direitos fundamentais sociais

The purpose of this dissertation is to analyze the role of Public Powers in the enforcement of fundamental social rights, according to the principle of prohibition to social regression. The Federal Constitution of Brazil, situated in a position normative hierarchical superior, disciplines the legal and political process of the country, determining how Public Powers (Legislative, Executive and Judiciary) should act to enforce fundamental rights (social). Thus, features a cast of fundamental rights that aim to ensure social justice, highlighting the concern to ensure social values aimed at reducing social inequalities. The will of the state should be prevented by controlling the constitutionality of measures which restrict fundamental social rights, assuming the principle of human dignity, pillar of Social and Democratic State of Right, a dual role in the brazilian legal system, acting as the presupposition of jurisdictional control of the constitutionality of restrictive acts and as supervisory of omission or insufficient action of the State in the fulfillment of their fundamental duties. The constitutional determinations remove from the legislator the option to create or not the law that prints effectiveness to the social rights, as well as from the Executive the option of to execute or not rules directed at realization of the constitutional parameters, and Judiciary to behave or not in accordance with the Constitution, being given to the Powers only the arbitrariness of "how" to do, so that all functions performed by public actors to use the Constitution as a repository of the foundational values of the collectivity. Any situation that does not conform the principle of proportionality in relation to the enforcement of fundamental rights, especially the social, represents an unacceptable social regression unconstitutional. The constitutional rules and principles postulated by the realization of the rights, freedoms and guarantees of the human person, acting the principle of prohibition to social regression to regulate a concrete situation, whenever it is intended to change, reducing or deleting, the content of a social right. This paper of limit of state action serves to provide to the society legal security and protection of trust, ensuring the core of every social right. This should be effected to be sheltered the existential minimum, as a guarantee of the inviolability of human life, respecting the constitutional will, not falling into social regression

Biomassa e desenvolvimento sustentável e sócio regional no Brasil: uma análise à luz da Constituição Federal de 1988

It is verified worldwide an increasing concern with the protection of natural resources in the planet, a fact that became relevant in Brazil since the promulgation of the Constitution of 1988, based on the viewpoint of sustainable development, which seeks to promote economic activities in the country according to the need for conservation and preservation of natural resources for the use of present and future generations. In addition, we seek to reduce the differences that occur in our society by determining as a fundamental objective to be persecuted by the Federative Republic of Brazil the reduction of social and regional inequalities. A value that should also be observed in the context of economic activities developed here, since it is a general principle of financial and economic order of the country. Therefore, considering the exhaustion of world s reserves of fossil fuels, as well as the impacts on the environment, especially for the large emission of greenhouse effect gases, the debate about the need to change the global energy matrix increases while alternative energy sources appears as a bet to fulfill the contemporary aspirations for sustainability, and Brazil emerges in a very favorable position, because it has the essential natural conditions to allow this sector s full development. In this perspective, the work has the scope to analyze how the production of alternative energy sources may act in the search for concretization of constitutional values, to promote sustainable development for present and future generations, and to reduce regional and social inequalities in an attempt to improve the quality of life of the population. It will also be observed the current regulatory framework of alternative energy sources in the national laws to verify the existence of legal and institutional security, which is necessary to guarantee the full development of the sector in the country. And to investigate the expected results, it will be observed through the concrete evaluation of specific practices adopted in the industry, analyzing their actual compliance with the constitutional provisions under analysis, based on the examination of the possibility of using renewable biomass sources for biofuel production, promoting development to the country, indicating the opening lines about how this important sector can act to solve the energy challenge today

As zonas de processamento de exportação como instrumento de desenvolvimento e redução das desigualdades regionais

The existence of inequalities among the Brazilian regions is an indeed fact along the country s history. Before this reality the constitutional legislator inserted into the Federal Constitution of 1988, as a purpose of the Federative Republic of Brazil, the reduction of regional inequalities. The development has also been included as a purpose from the State, because there is an straight relation with the reduction of regional inequalities. In both situations is searched the improvement of people s living conditions. . In pursuit of this achievement, the State must implement public policy, and, for this to happen, it needs the ingress of income inside of the public coffers and support of economic agents, therefore the importance of constitucionalization of the economic policy. The 1988 s Constitution adopted a rational capitalism regime consentaneous with current legal and social conceptions, that s why it enabled the State s intervention into economy to correct the so-called market failures or to make the established objectives fulfilled. About this last one, the intervention may happen by induction through the adoption of regulatory Standards of incentive or disincentive of economic activity. Among the possible inductive ways there are the tax assessments that aim to stimulate the economic agents behavior in view of finding that the development doesn t occur with the same intensity in all of the country s regions. Inside this context there are the Export Processing Zones (EPZs) which are special areas with different customs regime by the granting of benefits to the companies that are installed there. The EPZs have been used, by several countries, in order to develop certain regions, and economic indicators show that they promoted economic and social changes in the places where they are installed, especially because, by attracting companies, they provide job creation, industrialization and increased exports. In Brazil, they can contribute decisively to overcome major obstacles or decrease the attraction of economic agents and economic development of the country. In the case of an instrument known to be effective to achieve the goals established by the Constitution, it is duty of the Executive to push for the law that governs this customs regime is effectively applied. If the Executive doesn t fulfill this duty, incurs into unjustifiable omission, correction likely by the Judiciary, whose mission is to prevent acts or omissions contrary to constitutional order

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

Ingressar na ufrn: trajetórias escolares e universitárias de estudantes egressos da educação básica da rede pública

On the beginnings of the XXI century the brazilian universities was claimed by the Government and by the society to rebuild your ways of selecting students. Many questions are behind this theme, that goes since the concernings of the higher education institutions about select and graduate students, and now also students from disadvantaged sectors of the society; but also about personal issues, like concerns of the everyday of millions of youngs that integrates the brazilian society and that need to decide about your professional future after the finish of the Basic Education. The present thesis has as objective analyse the processes of the transition between the Basic Education and Higher Education on the point of view of students that achieved a place on the public university. This study was accomplished on the Federal University of Rio Grande do Norte [UFRN on the original language], that implemented an Access and Social Inclusion Policy (PAIS [on the original language]) on the year of 2003, and since than a series of social actions had been developed. Among the main, we highlight the Inclusion Score action, an adicional score [on the entrance selection exam] for graduated students from public schools, which considers social and economic criteria and the academic development of these candidates on your Basic Education. Through quizzes and interviews with the graduated university students from public network, we could know the social, economic and academic profile of the students that entered on the UFRN by the time of the development of your PAIS, your schools and university trajectories, revealing some of the dilemmas, strategies, difficulties and personal cost of those that try to remain on the educational system besides the adversity conditions of schooling. For the theory foundation, we use authors like Bourdieu (1992, 1996, 2003); Coulon (1993, 2008); Ramalho (2004, 2007, 2008, 2010); Ramalho, et al (2011); Charlot (2001, 2003, 2005); Zago (2011); Nogueira, Romanelli e Zago (2011), among others, that contributed for a better analysis and understanding of thought and actions of the students in your own formative trajectories. Although we know that the educational inequalities are many, we found that the UFRN policy brought and is bringing many significant results, on the perspective of contribute with the increase of access for graduated students from the public network, and with the inclusion of these on the university

Controle preditivo robusto baseado em desigualdades matriciais lineares aplicado a um sistema de tanques acoplados

This work deals with an on-line control strategy based on Robust Model Predictive Control (RMPC) technique applied in a real coupled tanks system. This process consists of two coupled tanks and a pump to feed the liquid to the system. The control objective (regulator problem) is to keep the tanks levels in the considered operation point even in the presence of disturbance. The RMPC is a technique that allows explicit incorporation of the plant uncertainty in the problem formulation. The goal is to design, at each time step, a state-feedback control law that minimizes a 'worst-case' infinite horizon objective function, subject to constraint in the control. The existence of a feedback control law satisfying the input constraints is reduced to a convex optimization over linear matrix inequalities (LMIs) problem. It is shown in this work that for the plant uncertainty described by the polytope, the feasible receding horizon state feedback control design is robustly stabilizing. The software implementation of the RMPC is made using Scilab, and its communication with Coupled Tanks Systems is done through the OLE for Process Control (OPC) industrial protocol

On the zeros of polynomials: An extension of the Enestrom-Kakeya theorem

This paper presents an extension of the Enestrom-Kakeya theorem concerning the roots of a polynomial that arises from the analysis of the stability of Brown (K, L) methods. The generalization relates to relaxing one of the inequalities on the coefficients of the polynomial. Two results concerning the zeros of polynomials will be proved, one of them providing a partial answer to a conjecture by Meneguette (1994)[6]. (C) 2011 Elsevier B.V. All rights reserved.

Parcerias com a cana-de-açúcar: tensões e contradições no desenvolvimento das experiências de assentamentos rurais em São Paulo

A controversa presença da cana nos assentamentos rurais nos últimos anos exige uma cuidadosa reflexão sobre sua interferência no modo de vida dos assentados e na relação dos assentamentos com a dinâmica do desenvolvimento regional. A presença da cana-de-açúcar nos assentamentos tem causado conflitos internos e debates não consensuais sobre o passado/presente/futuro dessas experiências. A análise da parceria com as agroindústrias é atravessada, do nosso ponto de vista, pela noção de trama de tensões, exigindo que sejam submetidas ao crivo analítico as desigualdades constitutivas desta polêmica integração dos assentados às usinas de açúcar e álcool, assim como as consequências socioeconômicas e ambientais da problemática transformação dos assentamentos rurais em celeiros da cana. No âmbito desse artigo, serão considerados como objetos da investigação os assentamentos das regiões de Araraquara e do Pontal do Paranapanema e analisadas perspectivas de outro modelo de desenvolvimento.

O Macrogênero drama Norte-Riograndense: uma análise de gênero e de discurso sob a perspectiva da linguística sistêmico-funcional

The focus of this qualiquantitative research is the phenomenon we are denominating Drama-of-Rio-Grande-do-Norte, which contemplates short verse texts from the oral tradition, sung and presented on stage by women in communities on the south coast of the northeastern Brazilian State, Rio Grande do Norte. This tradition harkens to the medieval romance of the Iberian Peninsula (CASCUDO, 2001; GURGEL, 1999; GALVÃO, 1993; MAGALHÃES, 1973; ROMERO,1977). The objective of this research is to: identify what characterizes the genre Drama of Rio Grande do Norte; situate this genre within a systemization of genres from the oral tradition in Rio Grande do Norte; investigate the interpersonal relationships of power and solidarity through the role of the women in the discourse, how they see themselves and others, pointing out which elements of the world they evaluate and to identify representations of the feminine in the discourse. The theory of Genre and Register of Martin and Rose (2008) and Generic Structure Potential of Hasan (1989, 1996), which has as a base the Systemic Functional Linguistics of Halliday and Matthiessen (2004), Eggins (1994) among others, offers a theoretical framework for the characterization of the genre through the identification of stages and phases configuring its typology the individual schematic structure and its topology its relation to other phenomena in the oral tradition. Other groupings were mapped of the ‗Macrogenre , from the model of Martin and Rose (2008) as a continuum on two axis: between the poles of how the genre circulates orally x in writing, and recited/individually x staged/collectively; as well as mapping the samples with relation to power using the same model, but with the poles of individual voice x collective voice on an axis between increased power and diminished power. Eleven texts described as Narratives and one Anecdote were selected for the analysis of Attitudes, and Negotiations of power. Through the quantification of semantic discursive resources in the discourse systems of Appraisal (MARTIN; WHITE, 2005) and of Negotiation (MARTIN; ROSE, 2007), as well as reflections about humor (EGGINS; SLADE, 1997) we identified the Attitudes and the Negotiations of interpersonal roles. The quantification is based on the theories of Corpus Linguistics (BERBER SARDINHA, 2010), using WordSmith Tools 5.0 (SCOTT, 2010). Our results show that the Drama-of-Rio-Grande-do-Norte is characterized as a Macrogenre in the Community of Oral Stories, in the Family of Street Theatre/Games, composed of five genre types: Narratives, Praise, Complaints, Anecdotes, and Exemplum. The Macrogenre is characterized by its being circulated orally, staged collectively and the texts analyzed configure in differing degrees of power between men and woman. In synthesis we observe that through humor, the Drama-of-Rio-Grande-do-Norte functions to offer a space for women to voice, comment, judge and orient about social conditions in their communities, such as alcoholism, domestic violence, inequalities before the law etc., as well as circulating positive appreciations of rural/coastal culture and judgments about the behavior of members of the speech community, the role of women being to establish and reinforce norms. We anticipate possible benefits of the addition of the genre analyzed in literacy projects in the schools of Rio Grande do Norte

A incorporação da saúde bucal no programa saúde da família do Rio Grande do Norte: investigando a possibilidade de conversão do modelo assistencial

The Health Family Program (HFP) was founded in the 1990s with the objective of changing the health care model through a restructuring of primary care. Oral health was officially incorporated into HFP mainly through the efforts of dental professionals, and was seen as a way to break from oral health care models based on curative, technical biological and inequity methods. Despite the fast expansion of HFP oral health teams, it is essential to ask if changes are really occurring in the oral health model of municipalities. Therefore, the purpose of this study is to evaluate the incorporation of oral health teams into the Health Family Program by analyzing the factors that may interfere positively or negatively in the implementation of this strategy and consequently in the process of changing oral health care models in the National Health System in the state of Rio Grande do Norte, Brazil. This evaluation involves three dimensions: access, work organization and strategies of planning. For this purpose,19 municipalities, geographically distributed according to Regional Public Health Units (RPHU), were randomly selected. The data collection instruments used were: structured interview of supervisors and dentists, structured observation, documental research and data from national health data banks. It was possible to identify critical points that may be impeding the implementation of oral health into HFP, such as, low incomes, no legal employment contract, difficulty in referring patients for high-complexity procedures, in developing intersectoral actions and program strategies such as epidemiologic diagnosis and evaluation of the new actions. The majority of municipalities showed little or no improvement in oral health care after incorporating the new model into HFP. All of them had failures in most of the aspects mentioned above. Furthermore, these municipalities are similar in other areas, such as low educational levels in children from 7 to 14 years of age, high child mortality rates and wide social inequalities. On the other hand, the five municipalities that had improved oral health, according to the categories analyzed, offered better living conditions to the population, with higher life expectancy, low infant mortality rates, per capita income among the highest in the state as well as high Human Development Index (HDI) means. Therefore, it is possible to conclude that public policies that include aspects beyond the health sector are decisive for a real change in health care models

On relaxed LMI-based design for fuzzy controllers

Relaxed conditions for stability of nonlinear continuous-time systems given by fuzzy models axe presented. A theoretical analysis shows that the proposed method provides better or at least the same results of the methods presented in the literature. Digital simulations exemplify this fact. This result is also used for fuzzy regulators design. The nonlinear systems are represented by fuzzy models proposed by Takagi and Sugeno. The stability analysis and the design of controllers axe described by LMIs (Linear Matrix Inequalities), that can be solved efficiently using convex programming techniques.

On relaxed LMI-based designs for fuzzy regulators and fuzzy observers

Relaxed conditions for stability of nonlinear, continuous and discrete-time systems given by fuzzy models are presented. A theoretical analysis shows that the proposed methods provide better or at least the same results of the methods presented in the literature. Numerical results exemplify this fact. These results are also used for fuzzy regulators and observers designs. The nonlinear systems are represented by fuzzy models proposed by Takagi and Sugeno. The stability analysis and the design of controllers are described by linear matrix inequalities, that can be solved efficiently using convex programming techniques. The specification of the decay rate, constrains on control input and output are also discussed.

Realimentação da derivada dos estados em sistemas multivariáveis lineares usando LMIs

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

Controle ótimo H2 e H¥ com modificação de zeros para o problema de rastreamento usando LMI

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