Contribuição previdenciária sobre a receita bruta: análise crítica e estudo de alternativas

Neste trabalho são analisados os principais aspectos da desoneração da folha de salários. São apresentadas considerações sobre os efeitos fiscais e extrafiscais dos tributos. Em seguida, apresentam-se informações sobre o histórico da Contribuição Previdenciária sobre a Receita Bruta ("CPRB"). Após, analisa-se a adequação da CPRB à CF/88 e conclui-se que a referida contribuição não possui fundamento de validade na CF/88. Em seguida, a CPRB é estudada à luz de princípios constitucionais, administrativos e econômicos considerados relevantes. Conclui-se que (i) o tributo é nocivo por ser cumulativo; (ii) a CPRB não é eficiente, já que a renúncia de receita não foi compensada pelo aumento do emprego nem gerou o desejado desenvolvimento econômico; (iii) a contribuição viola os princípios da isonomia, publicidade, motivação e impessoalidade, pois o regime não é assegurado a todos e não há razões que levem à inclusão de apenas alguns setores econômicos; e (iv) as regras de apuração do novo tributo são complexas. Por fim, sugere-se extinguir a CPRB e promover a redução da tributação sobre a folha (i) no contexto de uma reforma tributária, como a trazida pela PEC 233, ou (ii) acompanhada da majoração de alíquotas de contribuições não-cumulativas, se necessário para compensar a perda de arrecadação.

A saúde psíquica de quem faz saúde: uma análise crítica sobre a humanização direcionada ao profissional de saúde

It is noticeable that pressure, tension and overwork are frequent in health professionals routine. The work related to the ward area demands deep attention and surveillance. Because of that, it is essential to have a specific look at the humanization directed at health professionals, considering that taking care of other human beings is the essence of their job. This study has analyzed the psychic health levels, as well as the stress health professionals are submitted to, providing a debate about the humanization in 06 public hospitals (03 of them awarded by actions of humanization, and 03 not awarded) in Rio Grande do Norte state, Brazil. A study with 126 active health professionals (doctors, nurses, psychologists, nutritionists and social workers) in ward areas in their respective institutions was carried out. The thesis presented, with multi-disciplinary characteristic, counted on the support of statisticians (to calculate samples and data analysis), psychologists, social workers and administrators (linked to the human resources sector in each hospital). A cross-sectional study was performed, taking into consideration both quantitative and qualitative factors. The tools used for that were a semistructured questionnaire with socio-demographic characteristics, work and humanization; Lipp's Stress Symptoms Inventory for Adults (ISSL), and the Goldberg s General Health Questionnaire (QSG). The workers are predominantly women (84,9%), married (54,8%), between 46 and 55 years old (40,5%), working in the same institution for more than 20 years (22,2%), and between 16 and 20 years (20,6%), respectively. They work 40 hours a week (71,4%) and have multiple jobs (61,9%). Although most of these individuals global psychic health is in a good level, there are a significant number of people that is gradually getting worse concerning psychic stress (F1) showed by QSG (54,7%), and stress showed by ISSL(42,1%). Observing the categories, nurses (41,5%). Nutritionists (20,8%), doctors and social workers (18,9%), were among the most affected. About general health (F6), 63% of the awarded hospitals and 70% of the not awarded ones, presented good health levels (ranging from 5 to 50%). It was also noticed that, in the groups mentioned above, 25 and 20% respectively, were inserted in scores between 55 to 90%, what means that they are in worsening phase. The fact that the hospital is awarded or well recognized doesn t interfere in health professionals stress level and in their psychic health. Through what was heard from these individuals, it was possible to verify that they know little about humanization, once few of them identify or know that the service they offer is in an adoption process by Ministerial Policies. It was also detected the necessity of developing actions aimed at worker s health. Such results showed the importance of have more investments in programs that are directed to workers well-being, because they deal with other people s health and it is known that it is difficult for them to offer high-quality assistance if there are not suitable physical, psychological and material conditions to help them develop their jobs. As a warning, it is fair to say that investments in actions that provide humanized care to health professionals, mainly concerning preventive care for their health and life quality in their work

Análise crítica dos produtos de mobilidade sentada - cadeiras de rodas - utilizados por crianças e adolescentes com paralisia cerebral em Natal/RN e outros municípios do Rio Grande do Norte

The objective of this work is to critically analyze the seated mobility adaptive equipment, wheelchair, used by non-ambulatory children/adolescents diagnosed with cerebral palsy of the quadriplegy type with ages in between 0-18 years old in the municipal city of Natal/RN and of other ones in the state of Rio Grande do Norte. This study is characterized as descriptive as it took into consideration the individualized conditions of each child/adolescent and of their home environment, and also evaluates the condition of the used seated mobility devices such as wheelchairs or strollers. Thirty three (33) subjects which had a wheelchair prescribed by a healthcare professional specialist in adaptive equipment within the past 3 years were selected. A questionnaire was applied through a phone with the patient s primary care giver or parents. The results obtained showed that all the equipment being used had an anatomical seat and back and the tilt system mechanism and even though most of the patients required small individual adjustments upon receiving the wheelchair in order to accommodate to the patients characteristics. From the point of view of the caregiver/parents interviewed, 97% described satisfied with the equipment and report assistance with mobility (97%), comfort (82%) and good posture (82%) as the main positive aspects from the equipment. The results also describe the aspects related to the maintenance, time used and activities developed that were reported by the patients. The conclusion therefore is that in order to select the equipment to meet the needs of the consumer it is necessary that: an appropriate wheelchair prescription takes place, the up-to-date knowledge of equipment available in the market, the appropriate use of the resources from the concession programs of the government that purchase equipment and the establishment of link in between the manufacturers, patients and the caregivers

A interface entre educação e mercado : uma análise crítica das mudanças socioculturais no contexto educacional

In the context of late modernity, the socio-cultural transformations established new social practices which corroborate discursive changes in dialectic movements, contributing to the order of the educational discourses to be more and more affected by typical market discourses and values which are covered by ideologies, hegemonic struggles and power relations. In this sense, this research study, which is based on the theoretical tenets of the Critical Discourse Analysis in its interdisciplinary branch (FAIRCLOUGH, 2006; ORMUNDO, 2010; PEDROSA, 2010; RAMALHO E RESENDE, 2011), aims at discussing how the sociocultural changes in the context of private education interact with the market proposal of neoliberal and economical policies. The research was methodologically based on the qualitative approach (CHIZZOTTI, 1991; BOGDAN e BIKLEN, 1994; MINAYO, 1994), especially on the principles of contemporary Applied Linguistics (SIGNORINI, 1998; MOITA-LOPES, 2006; MENEZES, SILVA, GOMES, 2009). Data were gathered from advertisements used in campaigns by private educational institutions and agencies in Natal/RN; the advertisements were collected in primary and secondary levels and in language courses from October to December, 2010. The data analysis indicate that education, in the context of globalization and late modernity, has become a market agency and that the new face of the educational discourse of private institutions is interwoven with a social representation of education as a site of struggle and hegemonic dispute. Therefore, the research leads us to infer that, as the educational public policies based on hegemonic economy and on ideological assumptions of international agents (Global Bank, FMI, etc.) have become widespread, education has become an arena of dispute and a powerful economic product to the market of cultural and commercial industry, thus emphasizing a society in which everything is economically based

O discurso dos tuiteiros: uma análise crítica da construção identitária coletiva e do empoderamento cidadão

Los cambios sociales y culturales que caracterizan el mundo contemporáneo sorprendieron estudiosos de todas las áreas. Los avances tecnológicos principalmente en el área de transmisión de informaciones revolucionaron las nociones de tiempo y espacio. Nuevos medios de comunicación, favorecidos principalmente por la llegada de Internet, abrieron espacios de expresión para ciudadanos deseosos de ser oídos. Aún coexistiendo con los medios de comunicación tradicionales, los nuevos espacios representan una oportunidad de libertad de expresión, de interacción sin mediaciones y de construcción de contenidos independientes. Movimientos sociales se organizan a través de estos nuevos medios de comunicación y desarrollan un activismo que comienza en forma virtual y se extiende a movilizaciones presenciales. Castells (2009) llama de auto comunicación de masas a ese proceso de producir y difundir informaciones que antes era propiedad exclusiva de los medios de comunicación tradicionales. Natal, fue escenario de la gestación y articulación virtual de un movimiento denominado Fora Micarla cuyo objetivo ha sido lograr el impeachment de la alcaldesa de la ciudad, Micarla de Souza. Aunque el objetivo principal no fue alcanzado, el movimiento formó parte de los procesos de cambio social que llevaron los ciudadanos al ciberactivismo. El Fora Micarla se constituye también como un cambio social en sí mismo al colaborar en la consolidación de la identidad colectiva de un grupo de jóvenes universitarios en busca de justicia social. El Twitter fue el principal canal de expresión del grupo y responsable por la rápida expansión de las movilizaciones. El Abordaje Sociológico y Comunicacional del Discurso (ASCD) ha aportado el marco teórico de referencia utilizado en esta investigación. La Comunicación para el Cambio Social (GUMUCIO, 2008) y la Sociología Aplicada al Cambio Social (SACO, 2006) así como los estudios del sujeto y de las identidades (BAJOIT, 2006) forman la base de la ASCD para un estudio más completo de las prácticas discursivas. Considerando que el objeto de estudio son las manifestaciones discursivas de los usuarios simpatizantes del Movimiento Fora Micarla , y que la ASCD es un brazo del Análisis Crítico del Discurso, se hace necesario un análisis lingüístico de los textos. La Gramática Sistémica Funcional, a través del Sistema de Evaluación desarrollado por Martin and White (2004), ofrece los recursos para evaluar las manifestaciones por medio de tuítes de los integrantes del movimiento. La representación de los actores sociales (VAN LEUWEEN, 1998) complementa el análisis discursivo crítico de la ASCD. El empoderamiento ciudadano se materializa por medio de los cambios conquistados a través de los nuevos medios

Os rostos da pobreza brasileira: análise crítica dos discursos do governo federal, da Veja e da Cufa

Brazilian constitution says that all Brazilians have basic survival rights such as education, sanitation and food, but these basic rights are luxury for some. So, thinking about this, this paper aims to develop a critical analysis about the (re)production of the discourse on poverty, and consequently on the poor, given by the federal government, through the official website of the program Brazil Without Poverty (Brasil Sem Pobreza), the media, represented by Veja magazine, and by those who affirm to be representatives of the poor; like the Single Central Slums (Central Única das Favelas CUFA). Our aim is to present a critical reflection on the discourses about the poverty in the voices of the government, Veja magazine (media representative) and CUFA (poor representative) and their contribution to the development of the meanings of the theme in Brazilian society. In order to do so, we have identified categories based upon Bajoit (2006a) to classify which the author calls faces of poverty . We have used the Sociological and Communicational Discourse Approach (ASCD) as developed by Pedrosa (2012a, 2012b, 2012c), within the Critical Discourse Analysis as theoretical apparatus, and also the studies in which the ASCD is built upon such as Sociology for Social Change (BAJOIT, 2006), the Cultural Studies (HALL, 2005), and the Functional Systemic Linguistic, especially the Evaluating System (MARTHIN & WHITE, 2005, VIAN JR et al, 2011). Thus, the discourse on poverty or on fighting poverty, extracted from news, chronicles and other genres of the mentioned vehicles, are taken as object of study to understand identities that are created and renewed on poverty and on the Brazilian poor, as their dependence on the government and civil society, their exploitation by the economy, and even the media that sometimes features them as delinquent

Entre a fé, a obra social e a publicidade: uma análise crítica do discurso da responsabilidade social da Igreja Universal do Reino de Deus

Situated on Applied Linguistics (PENNYCOOK, 1998; MOITA LOPES, 2003, 2006, 2008, 2009), this thesis, which is inscribed in a qualitative-interpretative approach of a critical analysis perspective , lies on the speech of social responsibility and the way like that is employed in seeking for legitimacy and prestige within the neopentecostal brazilian religious field, more specifically of the Universal Church of the Kingdom of God. The general goal of this research is t reflect upon the speech on social responsibility and the rethoric of selfpromotion of the Universal Church through the role of social actors in the making of his her identities, materialized in the newspaper Folha Universal. In order to achieve that, we have conjugated, in this research, social and discursive analysis. On the linguistic-discursive approach, the research is based on the Critical Analysis of Discourse (ACD), specially in Fairclough (2001, 2003, 2006), a proposal that provides theoretical-methodological tools to investigate the language beyond the linguistic structures , that is, the discourse, social practices in which it occurs and more ample structures. Theoretical assumptions were also used of Sistemico-Functional Linguistics(LSF), matching with categories of the Transitivity System of Halliday (1994, 2004), of the forms of representation of social actors in the socioeconomic perspective by Van Leeuwen (1997, 2008) and of the Appraisal system by Martin and White (2005). As we develop the argumentation on thesobre social role of religion in this thesis, we make use of the authors such as Freston (1994), Oro (1997, 2003), Campos (1996, 1999), Mariano (1999), Meneses (2008), among several ones. We have also used a series of concepts and categories coming from the field of communication and marketing on the business social responsability and social marketing . In this area, we take as references the contributions of Bueno (2003), Fossá and Sartoretto (2003) and Zenone (2006). The corpus of the work is framed by news taken at the newspaper Folha Universal, in which are given the social responsibility actions of the church . The timeframe used was on the editions of 2010 thru 2012. Results found at he analysis of the News lead to semantic features of Assessment of Affection, Judgment and Appreciation, many times followed by Gradation, and the Attribution, one of the subsystems of the Attachment, are evidence of positive assessments for the Universal Church and its agents and make up rethorical elements which provide structure for the discourse of the Universal Church at the newspaper Folha Universal consisted of its image (style) of social responsibility . Results show that the most frequente social actors of the discourse are, on one hand, the Universal Church itself and its volunteers, famous (actors, actresses, presenters), politicians and authorities, on the other hand, the population which was helped by the Church social projects . The first group seems to be Always activated, however the second one, most of the time rather passive. These are also represented by assimilation in most of the occurrences, however the other ones by individualization and nomination entitled by honorification, except for the volunteers that are represented either as an individual, or as a group

Sujeitos e atores sociais nas representações discursivas de docentes da rede estadual de ensino em Sergipe: uma análise crítica em tempos de Ideb

According to the studies in Applied Linguistics, this thesis is based on an interdisciplinary perspective (Critical Discourse Analysis, Sociology towards Social Change, Cultural Studies and Systemic-Functional Linguistics). The overall objective of the research was to analyze the discourses of Elementary School teachers in the state of Sergipe, by means of the discursive representations of the social actors, the processes of subjectivity and their fragmented identities in the context of standardized evaluations before the requirements of globalized pedagogical practices, based on the result-based management. The critical analysis of such discourses was motivated by the rapid pace with which the demands of innovation become part of the classroom, aiming at reaching the target in what concerns the indexes of the rankings which characterize the globalized discourse of the national education management, like Ideb (Basic Education Development Index), which makes teachers change their discourses, become silent or keep resistant. The work was initially endorsed by the theoretical lines of the Critical Discourse Analysis (FAIRCLOUGH, 2001, 2006), and poses a proposal for such purpose: the ASCD Discourse Sociological and Communicative Approach (PEDROSA, 2012, 2013). This is an interpretative-qualitative study of the Critical Discourse Analysis (FAIRCLOUGH, 2001, 2003; RAMALHO ; RESENDE, 2011) and to carry it out, semi-structured interviews were used as instruments of data generation (BAUER; GASKELL, 2011; GILL, 2011). Its corpus is composed of thirteen accounts of teachers from the Elementary school who teach Portuguese and work in the fifteen schools which were chosen to be the universe of the research at the Regional Board of Education (02) in the state of Sergipe. Such narratives are related to their impressions, expectations and actions which favor the management of results to which they have to submit themselves. The analytical overview of sociological and discursive line comes from the pan-semiotic categories (Inclusion and Exclusion) which appear in the theory of Representation of Social Actors (VAN LEEUWEN, 1997, 2008). To present the processes of subjectivity of these teachers, this work is based on the socio-analytical proposal of the classification of the subjects, which stems from the individual s work in the Gestão Relacional de Si , which comes from the Applied Sociology (towards) Social Change (BAJOIT, 2006, 2009). The discursive analyses were guided word for word, in their majority, by having the Systemic Functional Grammar as their theoretical basis, specifically by the processes of the Transitivity System postulated by Halliday, (1985); Halliday and Mathiessen, (2004); Eggins (2004); Cunha and Souza (2011). The work makes the field of Cultural Studies emerge towards the dialogue and the presentation of the fragmented identities of the teachers in the context of late modernity (GIDDENS, 2002; HALL, 2011). The thesis promoted a reflection over the teacher s condition, who is immerse in this context of knowledge construction of the present Brazilian educational system, the standardized evaluations, the indexes of development, the targets and the rankings. The considerations and outcomes of such a research dealt with the teachers emerging social practices and the need of planned initial and continuing teacher education towards the new moment which is foreseeable

Uma análise crítica dos ideários pedagógicos contemporâneos à luz da teoria de A. N. Leontiev

O presente artigo objetiva demonstrar o alcance das pedagogias do aprender a aprender (DUARTE, 2001), uma vez que elas fundamentam as propostas educacionais no âmbito nacional e no internacional, na atualidade; bem como apresentar suas principais premissas, que mantêm sua filiação ao pragmatismo e ao irracionalismo e, no limite, submetem o desenvolvimento humano à ordem do capital. Tais proposições se contrapõem ao objetivo humanizador da educação escolar pressuposto na produção teórica do psicólogo soviético Alexis Leontiev. Como resultados, temos que, dessas produções, é possível extrair subsídios para o enfrentamento do processo de esvaziamento do ensino escolar e do papel do professor engendrado pelas referidas pedagogias. Além disso, pretendese evidenciar a impossibilidade de aproximações entre as produções da psicologia histórico-cultural com outras correntes pedagógicas que estão a serviço da legitimação e do revigoramento da sociedade capitalista.

Análise crítica do processo de auditoria de sistema de gestão da qualidade no setor aeroespacial

A auditoria de sistema de gestão da qualidade é utilizada pelas organizações para melhorar o seu desempenho por meio de avaliações sistemáticas dos processos. Ao mesmo tempo, a atividade de auditoria vem sendo questionada quanto à sua capacidade de promover essa melhoria. Diante deste cenário, este artigo objetiva analisar fatores que afetam o processo de auditoria de certificação do sistema de gestão da qualidade, de modo a indicar oportunidades de melhoria das auditorias. A pesquisa é delimitada a auditorias no setor aeroespacial, que são orientadas pela NBR 15100. Foi realizada uma survey com auditores experientes nos anos de 2009 e 2010. São identificados fatores como comunicação, seleção da equipe, conhecimento do setor e os resultados mostram a existência de discrepâncias consideráveis entre o nível de importância e de aplicação desses fatores nas organizações auditadas.