Desempenho de três linhagens de tilápia submetidas ao tratamento com 17-α-metiltestosterona em condições ambientais não controladas

Este estudo foi realizado para descrever o efeito da reversão sexual de linhagens de tilápia sobre as taxas de sobrevivência, o crescimento e o percentual de machos fenotípicos em condições ambientais variáveis. Foram utilizadas duas linhagens de Oreochromis niloticus (tilápia-do-nilo comum e tailandesa) e uma híbrida Oreochromis sp (vermelha), que receberam o hormônio masculinizante 17-α-metiltestosterona incorporado à ração (60 mg/kg) durante os primeiros 30 dias de vida. Aos 90 dias de idade, a taxa de sobrevivência da tilápia-do-nilo comum superou a da tilápia tailandesa em 39,00% e da tilápia vermelha em 22,70%, enquanto a taxa instantânea de crescimento foi similar nas linhagens comum e tailandesa e significativamente inferior na linhagem vermelha. O percentual de machos, de acordo com o exame de gônadas, decresceu na seguinte ordem: tilápia-do-nilo comum, tailandesa e vermelha. em situações de oscilação de temperatura, a linhagem comum tem maior desempenho produtivo, mas são necessários estudos para comprovação da pureza genética e análise do manejo reprodutivo de linhagens de tilápia.

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

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

Controle químico de plantas daninhas aquáticas em condições controladas - caixa d'água

Durante o ano de 1998 foram conduzidos quatro experimentos em Botucatu, Estado de São Paulo, Brasil, em condições de caixas d'água, com o objetivo de estudar o efeito de alguns herbicidas sobre Eicchornia crassipes, Pistia stratiotes, Thypha subulata e Salvinia molesta. Os herbicidas e doses utilizadas foram: imazapyr a 125, 250, 500, 1.000, 1.500 e 2.000 g e.a./ha; 2,4 D a 1.200 g e.a./ha; glyphosate a 3.360 g e.a./ha. Houve, ainda, uma testemunha sem aplicação de herbicidas. Os experimentos foram instalados no delineamento experimental em blocos ao acaso, com quatro repetições. As parcelas experimentais foram constituídas pelas caixas d'água com dimensões de 60x60x60 cm e colocadas a pleno sol no campo. Utilizou-se 3, 12, 25 e 60 plantas/caixa de T. subulata, P. stratiotes, E. crassipes e S. molesta, respectivamente. Os herbicidas foram aplicados com pulverizador costal a pressão constante de CO2 de 1,75 Bar, munido de barra com bicos Teejet 110.02 VS e com um consumo de calda de 200 l/ha. Foram efetuadas avaliações visuais de controle de sete em sete dias por 35 a 49 dias, dependendo da espécie. Todos os herbicidas testados foram eficientes no controle de E. crassipes e o imazapyr foi o único herbicida a promover morte total das plantas, independente da dose utilizada. Os herbicidas 2,4 D e glyphosate não foram eficientes no controle de P. stratiotes. O herbicida imazapyr foi eficiente no controle de P. stratiotes, exceto na dose de 125 g e.a./ha. Todos os herbicidas foram eficientes no controle de T. subulata, exceção ao imazapyr na dose de125 g e.a./ha. Houve rebrota de T. subulata nas parcelas aplicadas com 2,4 D. Nenhum tratamento químico foi eficiente no controle de S. molesta.

Maturidade em gerenciamento de projetos no contexto da gestão estratégica no setor público: análise na Secretaria de Estado da Tributação do Rio Grande do Norte

This paperwork attempts to measure the project management maturity in the State Department of Taxation in Rio Grande do Norte. Project management has shown to be a critical component to any organization success, as the projects are directly related to a set of activities resulting into organizational innovations such as products, services and processes; and its improvement is directly aligned with the strategic management. Methodologically, this paperwork uses both a quantitative and qualitative approach that will be applied to the coordinators, sub-coordinators, and directors of the Regional Offices of the State Department of Taxation. In the theoretical reference it is about the public management and analyzes the strategic management in contemporary public administration. Presents the maturity in project management is by discussing the main models: CMM, Capability Maturity Model; PMMM, Project Management Maturity Model; OPM3, Organization Project Maturity Model and the Prado-MMGP, Modelo de Maturidade em Gerenciamento de Projetos. From this analysis, considering attributes as an aid in taking strategic positioning, access to the model, possibility of benchmarking and continuous improvement, the Prado-MMGP model was the most appropriate for this research process. It has been proved that the State Department of Taxation shows a very low project management maturity level. Regarding the acceptance of the maturity dimensions by the State Department, it is still in an early developmental stage, as one of the dimensions showed a poor performance while the rest showed a regular one. In contrast with similar organizations, the maturity results have shown to be below the national average. The maturity assessment enables in the institution the implementation of a plan for institutional growth with the creation of sector strategic and project management

Aspectos biológicos de Phthia picta (Drury, 1770) (Hemiptera: Coreidae) em tomateiro sob condições controladas

Phthia picta (Drury, 1770) é considerado importante praga da cultura do tomateiro-estaqueado, em função dos danos que pode causar aos frutos. Devido à ausência de informações sobre a biologia desse coreídeo sob condições controladas, realizou-se este trabalho, objetivando o seu estudo em uma cultivar comercial de tomateiro (Lycopersicon esculentum Mill). O trabalho foi conduzido no Laboratório de Entomologia do Departamento de Fitossanidade da Faculdade de Agronomia da UFRGS, sob condições controladas (26 ± 1ºC; 70 ± 10% UR e fotofase de 14h), utilizando como alimento folíolos e frutos de tomateiro, cultivar Carmen. Os estádios duraram 3,26, 6,91, 7,91, 7,12 e 11,25 dias, respectivamente ao 1, 2º, 3º, 4º e 5º. A duração da fase ninfal foi de 34,39 dias. A mortalidade foi maior no 3º, 4º e 5º estádios. A mortalidade na fase ninfal foi de 56,0%. O número de ovos/fêmea, oviposições/fêmea e ovos/oviposição foi 60,43, 6,14 e 9,84, respectivamente. O período de incubação dos ovos foi de 10,90 dias e a percentagem de eclosão foi de 65,87%.

Épocas de consórcio de alho com beterraba perante três manejos do mato sobre a produtividade e o lucro

The research was carried out with intercropped cultivation of garlic and beet, in Caçador, SC, Brazil. Four seeding epochs for beet (0, 15, 30 and 45 days after garlic planting) and three management systems for weeds (with herbicides, without control and with frequent weeding) were tested. It was hoped to determine the effects of this intercropping, in time and space, seeking the benefits in .weed control, efficient land use, productivity, commercial quality, and profitability. The randomized block design was in split-plots. The epochs represented the plots, and the management, the subplots, with four replicates. Napromide at 750 g/ha did not cause symptoms of intoxication in the garlic plants, nor in the beet. All the treatments in epochs at the initiation of intercropping, in three management systems for weeds, presented efficient land use values greater than 1. The profitability of the intercropping of garlic and beet only became evident in the management involving frequent weeding; in all epochs, profits were greater than for the respective epochs of monoculture of beet and monoculture of garlic.

Tributação, seguridade e coesão social no Brasil

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