Tributação de energia elétrica e bem-estar social: uma análise regional

Os reflexos da tributação sobre o setor elétrico ultrapassam as questões meramente arrecadatórias de estados, municípios e União, envolvem toda a produção do país e o bem-estar de sua população. Neste contexto, e com o intuito de trazer as questões de eficiência e redistributividade ao ambiente de tributação de energia elétrica, o presente trabalho pretende apresentar um panorama da tributação atual do consumo residencial de energia elétrica, principalmente em relação ao ICMS, juntamente com um cálculo simplificado de alíquotas considerando dois modelos de tributação ótima, estabelecidos por F. R. Ramsey e Diamond e Mirrlees, a partir dos quais é possível realizar comparações em relação ao modelo atual e sintetizar uma visão nacional de uma tributação realizada em sua maior parte regionalmente. O primeiro modelo considera apenas eficiência na definição das alíquotas aplicadas aos produtos, partindo da premissa de que todos os consumidores são idênticos e não há preocupações com equidade. As elasticidades necessárias para aplicação do critério de Ramsey são estimadas a partir de dados em painel das 64 distribuidoras de energia elétrica do país, utilizando um modelo em dois estágios com variável instrumental. O segundo modelo, proposto por Diamond e Mirrlees, incorpora a equidade na modelagem, introduzindo a diferenciação entre os indivíduos.

Estudo da injeção de CO2 em reservatórios carbonáticos de dupla-porosidade

As rochas carbonáticas ocupam, numa visão global, um expressivo volume da crosta terrestre. De maneira geral, pode-se dizer que essas rochas estão presentes nas diversas unidades litoestatigráficas da Terra. Os reservatórios carbonáticos são reservas naturalmente fraturadas que exigem uma abordagem diferenciada na modelagem em programas de simulação numérica. Os modelos de dupla porosidade são descritos por funções de tranferências que modelam o fluxo de óleo entre matriz e fraturas. Em um reservatório carbonático naturalmente fraturado o sistema de fraturas é determinante no escoamento de fluidos dentro da reserva. Os maiores reservatórios carbonáticos do mundo estão situados no Oriente Médio e na América do Norte. As maiores reservas de óleo brasileiras encontradas neste tipo de reservatório estão localizadas nos campos do Pré-Sal. No Pré-Sal, um volume significativo de dióxido de carbono é produzido juntamente com o óleo. A disponibilidade de um volume consideravél de dióxido de carbono derivado da produção de óleo no Pré-Sal favorece a utilização dos processos de EOR (Enhanced Oil Recovery) por injeção de gás. O processo de injeção de dióxido de carbono vem sendo utilizado em uma grande quantidade de projetos pelo mundo. A afinidade existente entre o óleo e o dióxido de carbono causa uma frente miscível entre as duas fases causando inchamento e vaporização do óleo dentro do reservatório. Para o estudo, foi utilizado um modelo base de reservatório de dupla-porosidade, desenvolvido pela CMG para o 6° Projeto de Soluções Comparativas da SPE, que modela sistemas de fraturas e de matriz e a tranferência de massa fluida entre elas, características de reservatórios naturalmente fraturados. Foi feita uma análise da injeção de diferentes vazões de dióxido de carbono no modelo base e em modelos semelhantes, com aumento e redução de 5 e 0.5 pontos nas propriedades de porosidade e permeabilidade da matriz, respectivamente, tendo a produção de óleo como resultado. A injeção de 25 milhões de pés cúbicos por dia de CO2 foi a vazão que obteve a melhor fator de recuperação

Antígenos da forma amastigota de Leishmania chagasi identificados por dupla varredura da biblioteca de cDNA

Control of human visceral leishmaniasis in endemic regions is hampered in part by the lack of knowledge with respect of the role reservoirs and vector. In addition, there is not yet an understanding of how non-symptomatic subclinical infection might influence the maintenance of infection in a particular locality. Of worrisome is the limited accessibility to medical care in places with emerging drug resistance. There is still no available protective vaccine either for humans or other reservoirs. Leishmania species are protozoa that express multiple antigens which are recognized by the vertebrate immune system. Since there is not one immunodominant epitope recognized by most hosts, strategies must be developed to optimize selection of antigens for prevention and immunodiagnosis. For this reason, we generated a cDNA library from the intracellular amastigote form of Leishmania chagasi, the causative agent of South American visceral leishmaniasis. We employed a two-step expression screen of the library to systematically identify T and T-dependent B cell antigens. The first step was aimed at identifying the largest possible number of clones producing an epitope-containing polypeptide with a pool of sera from Brazilians with documented visceral leishmaniasis. After removal of clones encoding heat shock proteins, positive clones underwent a second step screen for their ability to cause proliferation and IFN-γ responses of T cells from immune mice. Six unique clones were selected from the second screen for further analysis. The clones encoded part of the coding sequence of glutamine synthetase, transitional endoplasmic reticulum ATPase, elongation factor 1γ, kinesin K-39, repetitive protein A2, and a hypothetical conserved protein. Humans naturally infected with L. chagasi mounted both cellular and antibody responses to these protein Preparations containing multiple antigens may be optimal for immunodiagnosis and protective vaccines against Leishmania

Desvios de finalidade no Direito Constitucional Tributário brasileiro: aspectos estruturais e teleológicos da tributação na Constituição Federal de 1988

This work deals with considerations regarding common types of tax misuse that are present in the 1988 Brazilian Constitution. Thus, the work aims to unveil dogmatic features present in these practices that are considered illegal and are beset with vices such as power misusage. The research also aims to acknowledge the unconstitutionality issues regarding other guidance on behalf of goods that are responsible for the gradual positive approach realized by the 1988 Brazilian Federal Constitution. Thus, the work systematically used methodological procedures that aim to interpret the logical premises present as in the structure proposed by incidence rule matrix as in Ihering´s correction criteria considered as effective in itself. This is done also considering themes such as the Brazilian Public Tax legal matters. The work also performs a teleological debate of the Brazilian National Tax System as well as other related themes. It is understood that power misusage or any regards increase in aliquots. This can be observed in the quantitative criteria present in central aspects regarding taxes that are described in the constitutional regime either regulatory or induced nature, such as §1º, of the normative information present in article number 153 which is considered predominantly as tax raising such as pointed out in the 1988 Brazilian Constitution. On the other hand, it is seen that the type of misguidance with goods is understood as a practice that deviates as well as cuts connection with (rectius, unattaches) tax resources that are gathered and destined to specific constitutional purposes. At the end, the work deals with issues that aim to identify possible causes that lead to the use of norms and patterns that regulate such deviations. The research emphasizes ratio issues that are present in tax inspection proposals and invalidation that aim to restore the logical compatibility of these normative actions included in the Constitutional Tax Legal matters that was put forth by the 1988 Brazilian Federal Constitution

Precisão da técnica de absorciometria de raios-x de dupla energia na determinação da composição corporal em gatos

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

Tributação, finanças públicas e política fiscal: uma análise sob a óptica do direito e economia

In the Brazilian legal scenario, the study of taxation has traditionally been restricted to positivist analysis, concerned with investigating the formal aspects of the tax legal rule. Despite its relevance to the formation of the national doctrine of tax, such formalist tradition limits the discipline, separating it from reality and the socioeconomic context in which the Tax Law is inserted. Thus, the proposal of the dissertation is to examine the fundamentals and nature of taxation and tax legal rules from the perspective of Law and Economics (Economic Analysis of Law). For this purpose, the work initially reconnects the Tax Law and Science of Finance (or Public Finance) and Fiscal Policy, undertaking not only a legal analysis, but also economic and financial analysis of the theme. The Economics of Public Sector (or Modern Public Finance) will contribute to the research through topics such as market failures and economic theory of taxation, which are essential to an economic approach to Tax Law. The core of the work lies in the application of Law and Economics instruments in the study of taxation, analyzing the effects of tax rules on the economic system. Accordingly, the dissertation examines the fundamental assumptions that make up the Economic Analysis of Law (as the concept of economic efficiency and its relation to equity), relating them to the tax phenomenon. Due to the nature of the Brazilian legal system, any worth investigation or approach, including Law and Economics, could not pass off the Constitution. Thus, the constitutional rules will serve as a limit and a prerequisite for the application of Law and Economics on taxation, particularly the rules related to property rights, freedom, equality and legal certainty. The relationship between taxation and market failures receives prominent role, particularly due to its importance to the Law and Economics, as well as to the role that taxation plays in the correction of these failures. In addition to performing a review of taxation under the approach of Economic Analysis of Law, the research also investigates the reality of Brazilian tax system, applying the concepts developed in relevant cases and issues to the national scene, such as the relationship between taxation and development, the compliance costs of taxation, the tax evasion and the tax enforcement procedure. Given the above, it is intended to lay the groundwork for a general theory of Economic Analysis of Tax Law, contextualizing it with the Brazilian tax system

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

Século XXI: nova cultivar de goiabeira de dupla finalidade

A goiabeira (Psidium guajava L.) é uma espécie que vem se tornando de grande importância em diversas regiões do Brasil, principalmente no Estado de São Paulo, maior produtor nacional. Desde 1985, a UNESP/FCAV, Câmpus de Jaboticabal, vem desenvolvendo um programa de melhoramento genético da goiabeira, com o objetivo de obter plantas com boas características agronômicas e com frutos que possam ser destinados tanto à industrialização quanto ao consumo na forma de fruta fresca. Partindo-se de 219 plantas, oriundas de diversos cruzamentos, e após dez anos de avaliação, chegou-se à cultivar Século XXI, cujas principais características são: planta muito produtiva com ciclo precoce (130 dias da floração à colheita), frutos grandes, com polpa espessa, róseo-avermelhada, ótimo sabor e com poucas e pequenas sementes.