Análise sobre a constitucionalidade da inclusão do ICMS na base de cálculo do PIS e COFINS à luz do julgado do Recurso Extraordinário n. 574706

Trabalho de Conclusão de Curso, apresentado para obtenção do grau de Bacharel no curso de Direito da Universidade do Extremo Sul Catarinense, UNESC.A presente monografia objetivou averiguar a constitucionalidade da inclusão do ICMS na base de cálculo do PIS e COFINS em decorrência do Recurso Extraordinário 574.706, por meio de pesquisa bibliográfica e estudo de caso, de modo que se fez um breve resumo de noções básicas tributárias, sendo elas: o conceito de tributo e suas espécies, onde se adotou a teoria quinquipartite; os princípios tributários relevantes para o estudo de caso, com enfoque especial no princípio da não-cumulatividade dos tributos; e, também, como é elaborada a sua base de cálculo dos tributos, apontando a diferença entre receita e faturamento no Direito Tributário, nomenclaturas estas muito debatidas pela doutrina. Pontuou-se a função e relevância do Supremo Tribunal Federal na função de Tribunal Constitucional, os efeitos das suas decisões, em especial os decorrentes do Recurso Extraordinário 574.706. Explanou-se, dessa maneira, sobre o Imposto sobre Circulação de Bens e Serviços, Programa de Integração Social e Contribuição para o Financiamento da Seguridade Social, sendo estes de extrema importância para a compreensão do entendimento pela inconstitucionalidade na inclusão do ICMS na base de cálculo do PIS e COFINS ao se fazer a análise do julgado do Recurso Extraordinário 574.706, que teve sua repercussão geral decretada pelo Supremo Tribunal Federal

A Self-determination theory based intervention to promote healthy eating and physical activity in school-aged children

Childhood overweight and obesity in both girls and boys is reaching epidemic proportions over the world, Italy included. Childhood obesity has been linked to deleterious health consequences. There is a need to develop theory based and cost-effective interventions to promote healthy eating and physical activity with the aim to reduce obesity. The purpose of this study was to evaluate a long-term theory-based intervention to promote healthy lifestyles in underserved school-aged children. A quasi experimental design was adopted, in order to  evaluate the effectiveness of the intervention, considering information from their parents. Parents were asked to rate their children attitude, motivation and behavior regarding two energy balance-related behaviors. Results indicate that pupils involved in the intervention were more likely to do physical activity in leisure time and have more positive attitudes toward exercise compared to the control group. About eating habits, children involved in the intervention were more likely to choose healthy foods and less likely to choose fat foods compare to the control group. Changes in attitude and motivation between the baseline and the follow up and the two groups are also shown, even if not significant. Despite several limitations in the design, this study provided further support to the argument that Self-determination theory-based interventions could result in meaningful health-behavior changes.

UNIVERSIDADES CORPORATIVAS EM SANTA CATARINA

O tema da futura pesquisa contempla as universidades corporativas. O principal objetivo será analisar os efeitos na empregabilidade na região de Santa Catarina gerados por universidades corporativas. Para tal, buscar-se-á compreender as diferenças dos conceitos de ensino superior e educação corporativa. Pretende-se coletar dados referentes à empregabilidade em regiões com sistemas ativos de educação corporativa, realizar entrevistas e investigar se há vantagem socioeconômica para este sistema e, em caso positivo, quais os pontos essenciais para este efeito na economia regional. O sistema educacional está em constantes mudanças buscando o seu aperfeiçoamento. Dentre várias inovações, surgiu o conceito de universidade corporativa, a qual, entre outras definições, objetiva a inserção no mercado com qualidade e a criação do “gestor em excelência”. Ocorre que a nomenclatura atribuída pode gerar confusão quanto ao seu real propósito e qual a sua verdadeira definição. Pode-se dizer que as universidades corporativas, pelo próprio nome, já indicam ter forte conexão com empresas (corporações), enquanto o termo “universidade” é utilizado, somente, como artifício de marketing, posto que não preenche os requisitos de curso superior. Evidencia-se, que uma melhor nomenclatura para tal instituto seria “cursos livres”, sendo que não há credenciamento pelo MEC, e o seu objetivo não é formar pesquisadores, mas sim indivíduos com maior potencial de inserção no mercado. As universidades corporativas promovem uma “capacitação”, não “formação”, de modo que os egressos desses cursos se tornam excelentes profissionais, porque entendem a área que será trabalhada e como o mercado reage, mas não tem o estímulo à pesquisa e a compreensão da sua área como objeto de estudo. Percebe-se que o conceito deste instituto é amplo, devendo ser analisado qual a aplicação que tem sido dada na região a ser pesquisada. Acredita-se ser possível elencar quais os fatores que fazem deste sistema educacional funcionar, ou não, e como direcioná-lo de maneira eficiente para o desenvolvimento socioeconômico regional. Se buscará entender a gênese das universidades corporativas e em qual contexto surgiu, bem como os reflexos referentes à empregabilidade na região implantada. Metodologicamente a pesquisa com abordagem qualitativa será feita uma varredura em bases de dados secundários de Santa Catarina e uma pesquisa de campo com a realização de entrevistas semiestruturadas com os gestores das universidades e egressos.Palavras – Chave: Educação Corporativa, Desenvolvimento Socioeconômico, Empregabilidade

The Evaluation of a Mind–Body Intervention (MBT-T) for Stress Reduction in Academic Settings: A Pilot Study

This study is aimed at evaluating the outcomes of mind–body transformation therapy (MBT-T), previously known as the creative psychosocial genomic healing experience© (CPGHE). The intervention was aimed at reducing the perceived level of stress in two non-clinical groups of students with dierent educational levels and dierent expertise in the domain of well-being. Whereas participants from the first group were first-year university students, participants from the second group were students attending a post-graduate program in psychotherapy. All participants (n = 159) were exposed to a single session of MBT-T, each group in a separate session. The results of two paired-samples t-tests, conducted separately on the two samples, showed that there was a statistically significant reduction in the participants’ perceived level of stress between pre- and post-intervention states in both samples (t88 = 5.39, p < 0.001; t53 = 4.56, p < 0.001 respectively). The results, therefore, showed that a single session of MBT-T was beneficial in reducing the perceived level of stress in both first-year university students and students attending a post-graduate program in psychotherapy, regardless of educational level and expertise in the domain of well-being

Harvest year effects on Apulian EVOOs evaluated by (1)H NMR based metabolomics

none5noNine hundred extra virgin olive oils (EVOO) were extracted from individual olive trees of four olive cultivars (Coratina, Cima di Mola, Ogliarola, Peranzana), originating from the provinces of Bari and Foggia (Apulia region, Southern Italy) and collected during two consecutive harvesting seasons (2013/14 and 2014/15). Following genetic identification of individual olive trees, a detailed Apulian EVOO NMR database was built using 900 oils samples obtained from 900 cultivar certified single trees. A study on the olive oil lipid profile was carried out by statistical multivariate analysis (Principal Component Analysis, PCA, Partial Least-Squares Discriminant Analysis, PLS-DA, Orthogonal Partial Least-Squares Discriminant Analysis, OPLS-DA). Influence of cultivar and weather conditions, such as the summer rainfall, on the oil metabolic profile have been evaluated. Mahalanobis distances and J2 criterion have been measured to assess the quality of resulting scores clusters for each cultivar in the two harvesting campaigns. The four studied cultivars showed non homogeneous behavior. Notwithstanding the geographical spread and the wide number of samples, Coratina showed a consistent behavior of its metabolic profile in the two considered harvests. Among the other three Peranzana showed the second more consistent behavior, while Cima di Mola and Ogliarola having the biggest change over the two years.Girelli, Chiara R; Del Coco, Laura; Papadia, Paride; De Pascali, Sandra A; Fanizzi, Francesco PGirelli, CHIARA ROBERTA; DEL COCO, Laura; Papadia, Paride; DE PASCALI, SANDRA ANGELICA; Fanizzi, Francesco Paol

Metabolomic NMR analysis and organoleptic perceptions of pomegranate wines: Influence of cultivar and yeast on the product characteristics

: Pomegranate (Punica granatum L.) fruits are a historical agricultural product of the Mediterranean basin that became increasingly popular in the latest years for being rich in antioxidants and other micronutrients, and are extensively commercialized as fruits, juice, jams and, in some Eastern countries, as a fermented alcoholic beverage. In this work, four different pomegranate wines specifically designed using combinations of two cultivars (Jolly Red and Smith) and two yeast starters with markedly different characteristics (Saccharomyces cerevisiae Clos and Saccharomyces cerevisiae ex-bayanus EC1118) were analyzed. The chemical characterization of the wines together with the originating unfermented juices was performed by 1H NMR spectroscopy metabolomic analysis. The full spectra were used for unsupervised and supervised statistical multivariate analysis (MVA), namely Principal Component Analysis (PCA), Orthogonal Partial Least Squares Discriminant Analysis (OPLS-DA), and sparse PCA (SPCA). The MVA of the wines showed a clear discrimination between the cultivars, and a smaller, yet significant, discrimination between the yeasts used. In particular, a higher content of citrate and gallate was observed for the Smith cv. and, on the contrary, a statistically significant higher content of fructose, malate, glycerol, 2,3 butanediol, trigonelline, aromatic amino acids and 4-hydrophenylacetate was observed in Jolly Red pomegranate wines samples. Significant interaction among the pomegranate cultivar and the fermenting yeast was also observed. Sensorial analysis was performed by a panel of testing experts. MVA of tasting data showed that the cultivar significantly affected the organoleptic parameters considered, while the yeast had a minor impact. Correlation analysis between NMR-detected metabolites and organoleptic descriptors identified several potential sensorially-active molecules as those significantly impacting the characteristics of the pomegranate wines

1H-NMR metabolomics reveals a multitarget action of Crithmum maritimum ethyl acetate extract in inhibiting hepatocellular carcinoma cell growth

Hepatocellular carcinoma (HCC) is nowadays the sixth cause of tumour-related deceases worldwide, estimated to become the third in Western countries by 2030. New drugs for HCC treatment still have many adverse effects. Several lines of evidence indicate that plant metabolites offer concrete opportunities for developing new therapeutic strategies for many diseases, including cancer. We previously reported that ethyl acetate extract of a spontaneous edible plant harvested in Apulia, Crithmum maritimum, significantly inhibited cell growth in HCC cells. By 1H-NMR spectroscopy, here we show that Crithmum maritimum ethyl acetate extract counteracts the Warburg effect, by reducing intracellular lactate, inhibits protein anabolism, by decreasing amino acid level, and affects membrane biosynthesis by lowering choline and phosphocholine. Also, we observed an effect on lipid homeostasis, with a reduction in triglycerides, cholesterol, monounsaturated fatty acids (MUFA), and diunsaturated fatty acids (DUFA), and an increase in polyunsaturated fatty acids (PUFA). Taken together, these data demonstrate that Crithmum maritimum-induced cytostasis is exerted through a multi-effect action, targeting key metabolic processes in HCC cells. Overall, our findings highlight the role of Crithmum maritimum as a promising tool for the prevention and the improvement of the therapeutic options for HCC and other types of tumours

Inclusione e atteggiamenti dei docenti verso gli studenti con disturbo dello spettro autistico: suggestioni da uno studio pilota

In recent years, international educational policies and documents have outlined a new profile of teacher competencies, highlighting the need to start from their personal sphere to build the professional dimension in an inclusive direction. In this regard, a construct on which the research has focused attention is that of attitudes as a variable that influences the success of inclusion processes especially in the presence of students with complex disorders such as thoseof the autistic spectrum, assuming that the presence of a deficit in the area of social interaction makes social participation very difficult to achieve. In the wake of these considerations, the present study is aimed at the validation of the Autism Attitude Scale for Teachers (AAST, Olley et alii, 1981) as a means of assessing teachers’ attitudes toward students with autism spectrum disorder, outlining its possible utility for future research aimed at analyzing one of the supporting dimensions of the concept of inclusive competence.Negli ultimi anni le politiche educative e i documenti in ambito internazionale hanno delineato un nuovo profilo di competenze per i docenti muovendo dal presupposto che occorre partire dalla loro sfera personale per costruire in direzione inclusiva la dimensione professionale.A tal proposito, un costrutto sul quale la ricerca ha posto l’attenzione è quello degli atteggiamenti in quanto variabile che condiziona il successo dei processi di inclusione soprattutto in presenza di alunni con disturbi complessi come quelli dello spettro autistico, nella diffusa considerazione che la presenza di un deficit nell’area della componente sociale rende molto difficile l’auspicata partecipazione sociale. Sulla scia di tali considerazioni, il presente studio è volto alla validazione della Autism Attitude Scale for Teachers (AAST, Olley et alii, 1981) che rileva gli atteggiamenti dei docenti nei confronti degli studenti con disturbo dellospettro autistico, prospettandone una possibile utilità ai fini di indagini orientate a cogliere una delle dimensioni portanti del costrutto di competenza inclusiva

Analysis of Nucleotide Variations in Genes of Iron Management in Patients of Parkinson's Disease and Other Movement Disorders

The capacity to act as an electron donor and acceptor makes iron an essential cofactor of many vital processes. Its balance in the body has to be tightly regulated since its excess can be harmful by favouring oxidative damage, while its deficiency can impair fundamental activities like erythropoiesis. In the brain, an accumulation of iron or an increase in its availability has been associated with the development and/or progression of different degenerative processes, including Parkinson's disease, while iron paucity seems to be associated with cognitive deficits, motor dysfunction, and restless legs syndrome. In the search of DNA sequence variations affecting the individual predisposition to develop movement disorders, we scanned by DHPLC the exons and intronic boundary regions of ceruloplasmin, iron regulatory protein 2, hemopexin, hepcidin and hemojuvelin genes in cohorts of subjects affected by Parkinson's disease and idiopathic neurodegeneration with brain iron accumulation (NBIA). Both novel and known sequence variations were identified in most of the genes, but none of them seemed to be significantly associated to the movement diseases of interest

Autonomy Supportive Contexts, Autonomous Motivation, and Self-Efficacy Predict Academic Adjustment of First-Year University Students

Aim: The purpose of this study was to investigate the process that lead to academic adjustment of undergraduate students in the first year of higher education, by testing a predictive model based on self-determination theory with the inclusion of self-efficacy. The model posits that perceived autonomous forms of support from parents and teachers foster autonomous motivation and self-efficacy, which in turn predict academic adjustment.Method: A two-wave prospective design was adopted. Freshman students at an Italian university (N = 388; 73.5% females, Mage = 21.38 years ± 4.84) completed measures of autonomous motivation, perceived autonomy support from parents and teachers, self-efficacy, and intention to drop out from university at the start of their academic year. Students' past performance and socioeconomic background were also measured. At the end of the first semester, information about number of course modules passed and credits attained for each student were obtained from the department office and matched with the data collected in the first wave by an identification number.Results: Findings of structural equation modeling analysis supported the proposed model for first-year university students, after controlling for the influence of past performance and socioeconomic background. Specifically, autonomous motivation and self-efficacy predicted dropout intention and academic adjustment a few months later. Autonomous motivation and self-efficacy were encouraged by autonomy supportive behaviors provided by teachers and parents.Conclusion: According to our findings, in order to promote higher degree of academic adjustment in freshman students, interventions should aim to encourage autonomous motivation and self-efficacy through autonomous supportive behavior from the university and the family contexts