970 resultados para Imunidade Tributária


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The main problem faced by the shrimp industry are the infectious diseases. The hypodermal and hematopoietic necrosis infection (IHHN) is one of the major cause of disease in the cultured shrimp, Litopenaeus vannamei. Environmental changes involving water quality, oxygen concentration, salinity, temperature, stocking density, presence of pathogens, among others, triggering a stressing condition for the cultured shrimp, weakening them and allowing the outbreak of diseases. The stress on the animal leads to a change in the molecules immune response components, which can be used as indicators of shrimp health. Thus, the objective of the present study was to evaluate the effect of salinity, stocking density and IHHNV infection on the L. vannamei shrimp. The immune parameters used to check the shrimp health were the total hemocytes counts (THC), the agglutinating activity (AA) and the clotting time (CT) of the serum of shrimp. These parameters were analyzed in healthy and IHHNV-infected shrimp, grown in low (0-0.5 ), medium (19-24 ) and high (> 38 ) salinity, and extensive (7-12 cam.m-2), semi-intensive (15-25 cam.m-2) and intensive (33-45 cam.m -2) stocking density. The IHHNV infection rate was significantly higher in low salinity (P<0.005) and intensive density (P<0.005), both stressful conditions for L. vannamei. Low salinity significantly increased THC (P<0.05) and decreased and CT (P<0.05) in healthy and infected shrimp, but AA (P<0.05) significantly decreased in healthy shrimp at medium salinity. Culture intensification did not affect the THC, AA and CT of healthy and infected shrimp (P>0.05). The IHHNV infection did not affect any immune parameters of shrimp cultured at different salinities and stocking densities. It is necessary to emphasize that this study was conducted in shrimp grown in ponds, where several environmental factors are acting simultaneously. Thus, further studies are needed about the influence of other environmental factors on the immune parameters of shrimp cultured in pond

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This work aims to study the additive decisions, a type of juridical interpretation developed in foreign legal systems and which are known in Italy as adittive sentences. Thefore, this dissertation is based on theorical studies developed around the subject in Italy and Brazil. Considering the fact that the fundamental rights face a problem of implementation, being decreased its normative force when there are legislative partial omissions lacking constitutional justification creating privileges to certain individuals or social/economical groups over others, the method of additive interpretation according to the Constitution can be used in order to realize the principle of equality. In tax matters the subject is even more relevant in the way that it represents an important role in the economy. Partial legislative omissions can generate inequalities, favoring certain taxpayers in relation to others in similar legal situation. In these cases the privilege may have a negative impact on economic order restricting values related to the basis of market competition. On those occasions, Brazilian Judges and Courts must exercise their constitutional jurisdiction in order to expand the effects of the legislative omissions, based on the principle of equality by extending the standard to equal tax situations in order to maintain neutrality in taxation

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This work pursues to analyze the sanctions of restrictive nature, which are characterized by impeding the business of the contributor in debt. Such sanctions known as political sanctions, are truly understood as an indirect way of tax enforcement, liable to cause problems to the private entity in curtailing, the initiative freedom, opposing the Article 5°, item XIII and Article 170, single paragraph of CF/88. As the State gets the several means to assure the economic order effective performance, it is up to the State to restrain the economic power abuse that objects to the marketing domination, to the ending of competition, and arbitrary increasing of profits (CF Article 173, § 4ª.) Therefore, it depends on the state, besides maintaining the economic order, to ensure a fair distribution of tax burden and act under the command of the Democratic State of Law principles. In order to make the tax collection effective, specific in some cases, the administrative fiscal agent uses coercive, excessive, and institutional, in imposing sanctions which causes constraint, maculating the contributor s essential rights, that matters of the necessity to force the tax credit ending. The principle of the free initiative and free competition, which are intended to be analyzed in this study, comes from a constitutional context and it will be reviewed in its systematic relations and with another rules, in order to evidence, at the end, the occurrence of an intervention towards the economic order when the State makes do of political sanctions as a tool for the tax credit effectiveness, infringing the Tax and Constitutional principles

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As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60 s. Among its experiences, MERCOSUL is the one with the most advanced objectives. However, MERCOSUL has not managed to achieve the objectives planned nor moved forward the integration process. Differently of what happened in Europe, in MERCOSUL the common market projected is concluded. It faced many disappointments throughout its brief history. As it matters to law, those were caused by the absence of supranationality, a mechanism that would allow MERCOSUL s decisions to be directly binding in the States with no need of bureaucratic proceedings to incorporate them to national legal systems. Among Latin American States, Brazil is probably the most resistant to integration process, due to Federal Constitution 1988 rigidity and legal professionals conservadorism towards opening legal system to international law. In Brazil hermeneutical standards are always based on national sovereignty and international law is referred as less important. The problems become more visible relating to taxation, a subject that plays an enormous role in integration process for its economic impact, demanding the execution of tax harmonization policies compatible to the integration levels aspired. However, because of the large number of tax rules in the Federal Constitution, structural changes initiatives face difficulties in order to be implemented. Actually, after two Constitutional Reforms on taxation, Brazil has not yet succeeded on promoting the necessary adaptations to regional integration. The research has confirmed the hypothesis that supranationality has indispensably to be adopted if Brazil really desires to move forward the integration process. But it has also been demonstrated that there are hermeneutical paths suitable to the constitutional profile which allow the adoption of supranationality, through the revision of the sovereignty traditional concept

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

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A imunidade na glândula mamária pode ser classificada, assim como em outros sistemas, em inata ou inespecífica e adaptativa ou específica. A imunidade inata é a defesa predominante durante os estágios iniciais da infecção. As respostas inespecíficas estão presentes no local da infecção ou são ativadas rapidamente por numerosos estímulos e não aumentam pela exposição repetida ao mesmo agente etiológico. O primeiro obstáculo enfrentado por um patógeno para adentrar o úbere é composto pela barreira formada pelo esfíncter do teto e pelo tampão de queratina formado pelo epitélio queratinizado. Uma vez que o microrganismo tenha atravessado o canal do teto e alcançado a cisterna mamária, passam a atuar diversos fatores solúveis e celulares. Dentre os fatores solúveis, estão presentes: lactoperoxidase, sistema complemento, citocinas, lactoferrina, lisozima e NAGase. As defesas celulares inespecíficas na glândula mamária são representadas pelos neutrófilos, pelos macrófagos e pelas células natural killer. Na medida em que esses mecanismos funcionam adequadamente, a maioria dos patógenos será rapidamente eliminada antes que o sistema imune específico seja ativado, sem resultar em alterações na quantidade ou qualidade do leite produzido. Uma melhor compreensão sobre os mecanismos de defesa da glândula mamária e suas alterações durante os períodos críticos da infecção é imprescindível para o desenvolvimento de métodos mais eficazes de profilaxia e controle da mastite, a principal doença dos ruminantes leiteiros. O presente estudo revisou os principais aspectos responsáveis pelo desenvolvimento da imunidade inata na glândula mamária bovina.

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Com o objetivo de investigar alguns aspectos relacionados à transferência de imunidade passiva em bovinos de corte, foram selecionados 90 bezerros aparentemente sadios, 45 da raça Nelore e 45 da raça Limousin, distribuídos em 3 grupos (com 15 bezerros cada) de acordo com o número de parições de suas mães: primeira cria; segunda cria; e terceira ou mais crias. Amostras de sangue foram colhidas de cada bezerro entre 24 e 36 horas de vida e com 15, 30, 60, 90 e 120 dias. Determinaram-se as concentrações de proteína total no soro (PT) e no plasma (PPT), a atividade sérica da gamaglutamiltransferase (GGT), e as concentrações séricas de albumina, alfa, beta e gamaglobulinas por eletroforese em gel de agarose e de IgG estimada por meio do método de turvação pelo sulfato de zinco. Empregou-se a análise de variância bifatorial para as variáveis mensuradas na primeira colheita. O comportamento das variáveis em função da idade foi estudado por meio da análise de variância de medidas repetidas. Correlações foram estabelecidas entre as variáveis. A transferência de imunidade passiva foi bem sucedida nos bezerros de ambas as raças e o número de parições das mães não interferiu no processo. As concentrações mais elevadas de gamaglobulinas ao término do primeiro dia de vida declinaram até valores mínimos aos 60 dias. A partir dessa idade, a elevação conseqüente à produção ativa de anticorpos foi mais precoce nos bezerros taurinos e mais lenta nos zebuínos. A gamaglobulina, ao término do primeiro dia de vida, correlacionou-se com as seguintes variáveis: IgG (r=0,859), PPT (r=0,807), PT (r=0,811) e GGT (r=0,399). O fator etário exerceu efeito sobre todas as variáveis mensuradas. As variações das proteínas séricas obedeceram a um padrão de comportamento fisiológico ao longo dos quatro primeiros meses de vida, de forma geral, não distinto em taurinos e zebuínos.

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Com o objetivo de determinar os índices de falha de transferência de imunidade em bezerros holandeses e nelores foram selecionadas, aleatoriamente, 413 amostras sanguíneas de animais de ambas as raças. Os filhos de vacas pluríparas e os bezerros holandeses apresentaram maiores níveis séricos de proteína total, da fração gamaglobulina e de IgG, do que bezerros da raça Nelore. Contudo, os índices de falha de transferência de imunidade passiva foram mais elevados nos animais da raça Holandesa, às 24 e 48 horas de idade. Estabeleceram-se valores de alguns componentes séricos para o diagnóstico de falha de transferência de imunidade passiva, de acordo com o desafio antigênico ambiental.

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The aim of this study was to determine the serum concentrations of immunoglobulin G, TP and the γ globulin electrophoretic fraction, as well as the enzymatic activities of GGT and ALP. This was done in order to explore the possibility of using changes in activities of these enzymes as indirect indicators of adequate humoral immunity and/ or failure of immune passive transfer in lambs. Pearson correlation was performed between variable of four groups of age during the first 30 days of life. Blood samples (191) from lambs from 21 different farms in Araçatuba region- São Paulo. The following tests were perfomed: radial immunodiffusion, spectrophotometry and electrophoresis to stain the amount of IgG, TP and γ globulin, respectively. GGT and ALP values were determinate using commercial kits. There was a statistically significant correlation between ALP and GGT. The same correlation was observed from TP, IgG and GGT. A positive γ globulin correlation was found between GGT, IgG and TP. ALP activity cannot be used as an indicator of immune passive transfer.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)