ICMS: gênese mutações atualidade e caminhos para a recuperação

“ICMS-Gênese Mutações Atualidade – e Caminhos para a Recuperação” é a segunda publicação fruto da parceria entre a FGV Projetos e o Instituto Brasiliense de Direito Público (IDP). Nela, o ex-presidente do Instituto de Pesquisa Econômica Aplicada (IPEA), o professor Fernando Rezende, resgata a história do Imposto sobre Circulação de Mercadorias e Serviços (ICMS), principal imposto cobrado no país. O livro busca contribuir para o debate sobre as reformas que se fazem necessárias para corrigir as distorções por ele acumuladas, que alimentam os conflitos federativos, geram ineficiência econômica, injustiças sociais e criam desafios importantes para o futuro da federação.

O orçamento dos brasileiros: Por que ele não desperta maior interesse?

Muito se discute sobre o valor dos impostos que recaem sobre todos os brasileiros ou o alto preço da administração estatal, mas pouco se fala em como todas essas – e outras várias – questões afetam o orçamento público. O estudo “O orçamento dos brasileiros: Por que ele não desperta maior interesse?”, dos professores da Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas (EBAPE/FGV) Fernando Rezende e Armando Cunha, fornece análises sobre o perfil do orçamento, seu processo de elaboração e consequências para a economia e a população. O diagnóstico apresentado constitui útil subsídio à discussão da reforma orçamentária e à sustentação do modelo de crescimento brasileiro.

A montanha mágica

O estudo A Montanha Mágica, cujo nome o economista Fernando Rezende toma de empréstimo da obra clássica de Thomas Mann, reflete sobre como a história do orçamento público brasileiro nos trouxe para o momento em que se torna urgente sua revisão para o crescimento saudável das contas e da sociedade. Para isso, remonta à criação dos direitos trabalhistas e da Previdência Social, fundamentais para sua racionalização e em vistas dos quais o orçamento precisou crescer e adaptar-se.

Apresentação 10: “Inflation Targeting”, “Currency Regimes with Defaultable Debts” e Sistema Tributário na Presença de Informalidade e Evasão Fiscal…A disseminação internacional das pesquisas aplicadas relacionadas a agenda brasileira

Coordenadora: Goret P. Paulo

A modified approach for vestibuloplasty in severely resorbed mandible using an implant-retained postoperative stent: a case report

Background. Severely resorbed mandibles often present a short band of keratinized tissue associated with a shallow vestibule. As a result, prominent muscle insertions are present, especially in the mental region of the mandible. This case report describes the deepening of the vestibular sulcus in an atrophic mandible by combining free gingival grafts harvested from the palate and a postoperative acrylic resin stent screwed on osseointegrated implants placed at the anterior region of the mandible.Study design. During the second-stage surgery, a split-thickness labial flap was reflected and apically sutured onto the periosteum. Two free gingival grafts were obtained and then sutured at this recipient site. A previously custom-made acrylic stent was then screwed onto the most distally positioned implants. To document the procedure's stability over time, a metal ball was placed in the most apical part of the vestibule and standardized cephalometric radiographs were taken before and 6 months after the procedure. Linear measurements of vestibular depths over the observation time were realized using specific software for radiographic analysis.Results. The proposed technique augmented the band of attached masticatory mucosa, deepened the vestibule and prevented the muscle reinsertion. The difference between the 2 measurements of vestibular depths was 9.39 mm (initial 20.88 mm, final 11.49 mm) after a 6-month postoperative period.Conclusion. The technique, in combination with palatal mucosal graft and use of a postoperative stent, decreased the pull of mentalis muscle and provided a peri-implantally stable soft tissue around implants. (Oral Surg Oral Med Oral Pathol Oral Radiol Endod 2008; 106: e7-e14)

Descrição do ciclo gametogênico do ouriço-branco, Tripneustes ventricosus (Lamarck, 1816), no Arquipélago de Fernando de Noronha PE, Brasil

Sea urchins are common benthic organisms on coastal ecosystems of tropical and temperate shallow waters. The impact of sea urchins populations in shore communities is density-dependent, and therefore, knowledge of the life history of these animals is important to understand these interactions. Between 2000 and 2005 a population boom of Tripneustes ventricosus was observed in the Fernando de Noronha Archipelago. In 2004 a research program was started to monitor the population dynamics of T. ventricosus in the archipelago, when it noted a lack of basic information on the biology and reproduction of this species, despite its broad geographic distribution and economic importance in parts of its occurrence. In this context, this work focuses on the reproductive biology of T. ventricosus with emphasis on the description of the gametogenic stages. Between December 2006 and July 2007, ten urchins were collected by snorkeling in two sites of the archipelago, totaling 120 individuals. Gametogenic stages were described for both sexes through microscopic analysis, and were defined as: Recovery, Growing, Premature, Mature and Spawning. Results showed increasing in Gonad index throughout of months of sampling and suggest that the reproductive cycle of the species in the archipelago is annual

Dieta do ouriço-branco, Tripneustes ventricosus (Lamarck, 1816), no Arquipélago de Fernando de Noronha, PE

Sea urchins are benthic macroinvertebrates that inhabit shallow coastal waters in tropical and temperate zones. Urchins are usually classified as generalists or omnivores as they can adjust their diet according to the food resources available in the environment. Due to the strong grazing pressure they may exert, urchins have an important role in marine ecosystems, occupying different trophic levels and stimulating the intensification of the dynamics of communities where they occur. In 2004, a monitoring program focused on the population dynamics of the white sea urchin, Tripneustes ventricosus, has been initiated in the Fernando de Noronha Archipelago. At the same time, a surprisingly lack of information on the species biology has been noted, despite their wide geographical distribution and economic importance in many parts of its range. Hence, this work was developed to provide information on the feeding habits of T. ventricosus in the archipelago. Ten specimens were collected between December 2006 and July 2007 at two sites of the archipelago, Air France and Sueste Bay for biometrics and analysis of gut contents. Test diameters ranged from 9.19 cm (± 1.1) to 10.08 cm (± 0.58). Calculated stomach repletion index (IRE) was higher (p <0.05) in the Air France site and also during January and July. The IRE was not correlated to the gonad index. Fifteen different species of algae were detected in a total of 120 stomachs examined: 4 Chlorophytas, 4 Phaeophytas and 6 Rhodophytas. Food diversity (p <0.05) was higher in December 2006 and January 2007. Although several items had a high frequency of occurrence, they were low represented in terms of weight, and consequently, had a low level of relative importance. The brown algae Dictyopteris spp and Dictyota spp, followed by the green algae Caulerpa verticillata accounted for the greatest importance in T. ventricosus diet, comprising about 90% of the consumed items

Descrição do ciclo gametogênico do ouriço-branco, Tripneustes ventricosus (Lamarck, 1816), no Arquipélago de Fernando de Noronha PE, Brasil

Sea urchins are common benthic organisms on coastal ecosystems of tropical and temperate shallow waters. The impact of sea urchins populations in shore communities is density-dependent, and therefore, knowledge of the life history of these animals is important to understand these interactions. Between 2000 and 2005 a population boom of Tripneustes ventricosus was observed in the Fernando de Noronha Archipelago. In 2004 a research program was started to monitor the population dynamics of T. ventricosus in the archipelago, when it noted a lack of basic information on the biology and reproduction of this species, despite its broad geographic distribution and economic importance in parts of its occurrence. In this context, this work focuses on the reproductive biology of T. ventricosus with emphasis on the description of the gametogenic stages. Between December 2006 and July 2007, ten urchins were collected by snorkeling in two sites of the archipelago, totaling 120 individuals. Gametogenic stages were described for both sexes through microscopic analysis, and were defined as: Recovery, Growing, Premature, Mature and Spawning. Results showed increasing in Gonad index throughout of months of sampling and suggest that the reproductive cycle of the species in the archipelago is annual

Dieta do ouriço-branco, Tripneustes ventricosus (Lamarck, 1816), no Arquipélago de Fernando de Noronha, PE

Sea urchins are benthic macroinvertebrates that inhabit shallow coastal waters in tropical and temperate zones. Urchins are usually classified as generalists or omnivores as they can adjust their diet according to the food resources available in the environment. Due to the strong grazing pressure they may exert, urchins have an important role in marine ecosystems, occupying different trophic levels and stimulating the intensification of the dynamics of communities where they occur. In 2004, a monitoring program focused on the population dynamics of the white sea urchin, Tripneustes ventricosus, has been initiated in the Fernando de Noronha Archipelago. At the same time, a surprisingly lack of information on the species biology has been noted, despite their wide geographical distribution and economic importance in many parts of its range. Hence, this work was developed to provide information on the feeding habits of T. ventricosus in the archipelago. Ten specimens were collected between December 2006 and July 2007 at two sites of the archipelago, Air France and Sueste Bay for biometrics and analysis of gut contents. Test diameters ranged from 9.19 cm (± 1.1) to 10.08 cm (± 0.58). Calculated stomach repletion index (IRE) was higher (p <0.05) in the Air France site and also during January and July. The IRE was not correlated to the gonad index. Fifteen different species of algae were detected in a total of 120 stomachs examined: 4 Chlorophytas, 4 Phaeophytas and 6 Rhodophytas. Food diversity (p <0.05) was higher in December 2006 and January 2007. Although several items had a high frequency of occurrence, they were low represented in terms of weight, and consequently, had a low level of relative importance. The brown algae Dictyopteris spp and Dictyota spp, followed by the green algae Caulerpa verticillata accounted for the greatest importance in T. ventricosus diet, comprising about 90% of the consumed items

Descrição do ciclo gametogênico do ouriço-branco, Tripneustes ventricosus (Lamarck, 1816), no Arquipélago de Fernando de Noronha PE, Brasil

Sea urchins are common benthic organisms on coastal ecosystems of tropical and temperate shallow waters. The impact of sea urchins populations in shore communities is density-dependent, and therefore, knowledge of the life history of these animals is important to understand these interactions. Between 2000 and 2005 a population boom of Tripneustes ventricosus was observed in the Fernando de Noronha Archipelago. In 2004 a research program was started to monitor the population dynamics of T. ventricosus in the archipelago, when it noted a lack of basic information on the biology and reproduction of this species, despite its broad geographic distribution and economic importance in parts of its occurrence. In this context, this work focuses on the reproductive biology of T. ventricosus with emphasis on the description of the gametogenic stages. Between December 2006 and July 2007, ten urchins were collected by snorkeling in two sites of the archipelago, totaling 120 individuals. Gametogenic stages were described for both sexes through microscopic analysis, and were defined as: Recovery, Growing, Premature, Mature and Spawning. Results showed increasing in Gonad index throughout of months of sampling and suggest that the reproductive cycle of the species in the archipelago is annual

Dieta do ouriço-branco, Tripneustes ventricosus (Lamarck, 1816), no Arquipélago de Fernando de Noronha, PE

Sea urchins are benthic macroinvertebrates that inhabit shallow coastal waters in tropical and temperate zones. Urchins are usually classified as generalists or omnivores as they can adjust their diet according to the food resources available in the environment. Due to the strong grazing pressure they may exert, urchins have an important role in marine ecosystems, occupying different trophic levels and stimulating the intensification of the dynamics of communities where they occur. In 2004, a monitoring program focused on the population dynamics of the white sea urchin, Tripneustes ventricosus, has been initiated in the Fernando de Noronha Archipelago. At the same time, a surprisingly lack of information on the species biology has been noted, despite their wide geographical distribution and economic importance in many parts of its range. Hence, this work was developed to provide information on the feeding habits of T. ventricosus in the archipelago. Ten specimens were collected between December 2006 and July 2007 at two sites of the archipelago, Air France and Sueste Bay for biometrics and analysis of gut contents. Test diameters ranged from 9.19 cm (± 1.1) to 10.08 cm (± 0.58). Calculated stomach repletion index (IRE) was higher (p <0.05) in the Air France site and also during January and July. The IRE was not correlated to the gonad index. Fifteen different species of algae were detected in a total of 120 stomachs examined: 4 Chlorophytas, 4 Phaeophytas and 6 Rhodophytas. Food diversity (p <0.05) was higher in December 2006 and January 2007. Although several items had a high frequency of occurrence, they were low represented in terms of weight, and consequently, had a low level of relative importance. The brown algae Dictyopteris spp and Dictyota spp, followed by the green algae Caulerpa verticillata accounted for the greatest importance in T. ventricosus diet, comprising about 90% of the consumed items

Fernando Pessoan ortonyymi ja heteronyymit modernistis-romanttisena myyttinä

Tutkimuksessani selvitän portugalilaisrunoilija Fernando Pessoan (1888-1935) heteronyymejä ja ortonyymiä modernistis-romanttisena myyttinä. Myytin piirteet paljastuivat Pessoan omia kirjoituksia ja runoja tutkimalla ja käyttämällä apuna Pessoa-tutkimusta. Tutkimusaineistonani ovat Pessoa-ortonyymin Mensagem-runoelma ja ”Autopsykografia”-runo, Álvaro de Campoksen vuonna 1917 Portugal Futurista –lehdessä julkaistu ”Ultimatum”-runomanifesti, Alberto Caeiron ”Guardador de Rebanhos”-runosikermä sekä Ricardo Reisin ”Oodit”-kokonaisuuteen kuuluvat runot: n:ro 59 ”Acima da verdade estão os deuses” (”Totuuden yläpuolella ovat jumalat”, 1914), n:ro 66 ”Olho os campos, Neera” (”Katson peltoja, Neera”, 1917), n:ro 181 ”Amo o que vejo” (”Rakastan sitä mitä näen”, 1934), n:ro 175 ”Estas só. Ninguem o sabe.” (”Olet yksin. Kukaan ei tiedä sitä”, 1933). Tutkimuksessani romanttisen runouden keskeisinä piirteinä pidetään uskoa taiteilijaneroon (geniukseen), mimeettiseen illuusioon (taide tavoittelee ulkoisen todellisuuden toisintamista mahdollisimman autenttisena) ja tekijän ja kokijan eli subjektin ja objektin erottamiseen toisistaan. Käsitänkin modernin runon tutkimuksessani hylänneen monia entisiä käsityksiä ja vastakkainasetteluja muun muassa tekijän ja ulkopuolisen maailman, mielen ja kielen välillä. Näitä moderneja ”rikkomuksia” identifioin ja määrittelen Pessoan heteronyymien runoudessa. Tutkimukseni apukäsitteitä ovat vilpittömyys ja autenttisuus, jotka kuvaavat runoilijan suhdetta itseensä ja muihin ja joita on pohtinut mm. Lionel Trilling teoksessaan Sincerity and authencity. Romanttisessa runoudessa suhde yhteisöön muodostui ensisijaisesti suhteessa omaan itseen, yhtenäiseen minuuteen nojaavan vilpittömyyden kautta, modernissa runoudessa hajanaisuutta ja yksilön suhdetta myös yhteisöön korostavan autenttisuuden avulla. Tutkimuksessani havaitsin, että Pessoa on jo tuotantonsa alusta lähtien kehittänyt tietoisesti modernistis-romanttista myyttiä – päätelmää tukivat niin Pessoan omat kirjoitukset kuin runoanalyysini. Pessoa ennusti ensimmäisen kerran romanttiseen nerotaiteilijaan vertautuvaa ”supra-Camõesia” ”A nova poesia Portuguesa Sociologicamente considerada” –esseessään vuonna 1912. Campoksen ”Ultimatum”-manifestissa puhuja uskoi muutaman useita kymmeniä persoonallisuuksia hallitsevan ”Synteesi-Ihmisen” tai ”supra-Camõesin” ilmestymiseen. ”Synteesi-Ihmisen” oli määrä palauttaa kukoistukseensa lamaantuneessa tilassa ollut Portugalin kirjallisuus uuteen kukoistukseensa. Eräänlaisen perustan koko myytille loi vuotta ennen Pessoan kuolemaa julkaistu Mensagem (suom. Viesti), jossa runoilija esittää saudosistisen ja sebastianistisen perustan. Teixeira de Pascoaesin kehittämä saudosismi näkyy Mensagemissa uskona Portugalin valtion perustajien ja laajentajien – löytöretkeilijöiden – edustamaan voittoisaan lusofoniseen mentaliteettiin, jonka Pessoa asettaa niin kansakunnan, runoilijan kuin ihmisen ihanteeksi. Toinen Mensagemissa esiintyvä myytin rakennusaine on sebastianismi eli usko kuningas Sebastianin (1554-1578) paluuseen. ”Synteesi-Ihminen”/”supra-Camões” oli reinkarnoitunut Sebastian, jonka piti palauttaa kansa ja kulttuuri kukoistukseensa lusofonisen valloittajamentaliteetin avulla. ”Autopsykografia”-runossaan Pessoa esittää puolestaan runoilijaa koskevan modernin poetiikan ongelmineen: esittävyyteen perustuva taide etäännyttää kokijan – taiteilijan – aina väistämättä ensimmäisestä, spontaanista ja luonnollisesta kokemuksesta ja tekee hänestä teeskentelijän ja simulakrumien (Baudrillard), toisen tason merkityksen tuottajan. ”Autopsykografian” moderni poetiikka koskee myös lukijaa, joka ei tavoita runoilijan välittämää merkitystä vaan kolmannen tason merkityksen. ”Autopsykografian” runous- ja ihmiskäsitys on moderni: runoilija on ammattimainen teeskentelijä, lähtökohtaisesti vilpillinen ja epäautenttinen. Pessoa ja Campos edustavat Pessoan objektiivisia heteronyymejä ja myytin modernia puolta. Pessoan subjektiiviset heteronyymit Reis ja Caeiro täydentävät objektiviisia, modernin ihmisen ahdistusta ja levottomuutta ilmaisseita Pessoaa ja Camposta ollen luonteeltaan romanttisia vilpittömyyden kannattajia. Caeiro arvosti näköaistia yli muiden aistien. Hänen tavoitteenaan oli katsoa aina kuin ensimmäistä kertaa, spontaanisti ja välittömästi kuin lapsi. Reis puolestaan korosti harmoniaa jumalten, ihmisten ja luonnon välillä ja uskoi kohtuullisiin aistinautintoihin. Molemmat muodostivat Pessoan myytin romanttisen puolen yhteisessä halussaan hylätä sosiaaliset roolit ja opetukset ja palata kohti yksilöllistä minää. Vilpittömyys ja autenttisuus ovat Caeiron ja Reisin ohjeita runoilijalle ja ihmiselle. Objektiiviset ja subjektiiviset heteronyymit yhdessä muodostavat modernistis-romanttisen myytin, joka kokonaisuudessaan on looginen: objektiiviset heteronyymit esittivät teeskentelyn, vilpillisyyden ja moderniuden ongelmat; subjektiiviset tarjosivat ratkaisua niihin, poisopettelua sosiaalisista rooleista ja rohkeutta mennä kohti omaa yksilöllistä minuutta.