Uma capitania dos novos tempos: economia, sociedade e política na São Paulo restaurada (1765-1822)

O artigo reflete sobre a trajetória da Capitania de São Paulo, a partir de 1750, apontando sua transformação, de fronteira e "boca do sertão", para território estratégico da conquista e defesa das partes meridionais e área economicamente integrada aos circuitos mercantis atlânticos.In this article, we reflect upon the history of the Captaincy of São Paulo as from 1750, drawing attention to its transformation from frontier land and "door to the backcountry" into a territory of strategic value for the purposes of conquest and defense of the southern regions, and economically integrated into the Atlantic trade routes

Pervasive gaps in Amazonian ecological research

Biodiversity loss is one of the main challenges of our time,1,2 and attempts to address it require a clear understanding of how ecological communities respond to environmental change across time and space.3,4 While the increasing availability of global databases on ecological communities has advanced our knowledge of biodiversity sensitivity to environmental changes,5,6,7 vast areas of the tropics remain understudied.8,9,10,11 In the American tropics, Amazonia stands out as the world's most diverse rainforest and the primary source of Neotropical biodiversity,12 but it remains among the least known forests in America and is often underrepresented in biodiversity databases.13,14,15 To worsen this situation, human-induced modifications16,17 may eliminate pieces of the Amazon's biodiversity puzzle before we can use them to understand how ecological communities are responding. To increase generalization and applicability of biodiversity knowledge,18,19 it is thus crucial to reduce biases in ecological research, particularly in regions projected to face the most pronounced environmental changes. We integrate ecological community metadata of 7,694 sampling sites for multiple organism groups in a machine learning model framework to map the research probability across the Brazilian Amazonia, while identifying the region's vulnerability to environmental change. 15%–18% of the most neglected areas in ecological research are expected to experience severe climate or land use changes by 2050. This means that unless we take immediate action, we will not be able to establish their current status, much less monitor how it is changing and what is being lost

Planejamento tributário e simulação: estudo e análise dos casos Rexnord e Josapar Tax planning and sham: study and analysis of Rexnord and Josapar cases

O artigo tem por campo de estudo o problema dos limites do planejamento tributário e sua relação com a simulação. Objetiva-se, após apresentar as polêmicas doutrinárias acerca do conceito de simulação, verificar se a jurisprudência adota o tradicional e restritivo conceito de simulação (fundado na análise isolada de cada operação e na identificação da vontade real das partes) ou um conceito mais amplo, informado por aspectos econômicos, operacionais e societários que transcendem a análise isolada e formal de cada uma das operações que compõem os planejamentos tributários. Examinam-se decisões do Conselho de Contribuintes do Ministério da Fazenda, do Tribunal Regional Federal da 4ª Região e do Superior Tribunal de Justiça sobre os casos Rexnord e Josapar, que podem ser considerados paradigmáticos da atual orientação jurisprudencial, e a conclusão é que os tribunais vêm se mostrando adeptos do conceito amplo de simulação, considerando ineficazes planejamentos baseados em negócios artificiosos e desprovidos de qualquer racionalidade econômica ou negocial.<br>The paper examines the question of the limits of tax planning and its relation with the legal concept of sham. The objective is to present the doctrinal controversies about the concept of sham, and to verify if brazilian courts adopt the restrictive conception of sham (which lies upon an isolated analysis of each transaction and tries to identify the real will of the parties) or the broader conception of sham, informed by economic, operational and corporation aspects which go beyond the formal and isolated analysis of each one of the transactions embedded in complex tax planning. We have examined decisions from Tax Administrative Federal Court, Judicial Federal court of 4th Region and Supreme Judicial Court concerning Rexnord and Josapar cases, which can be seen as paradigmatic ones. The conclusion is that courts have been showing a tendency to apply a broader conception of sham, and to deny protection to tax schemes based on artificial transactions, with no economic or business rationale

O Museu do Estado da Bahia, entre ideais e realidades (1918 a 1959)

This article retraces the trajectory of the Museu do Estado da Bahia from 1918 to 1959. The aim is to identify its successive museological practices and the implementation of the so-called processes of musealization during its institutionalization and consolidation, which were also related to the personalities of the administrators and their expectations regarding political and social interactions, as well their expectations toward the State of Bahia itself. Having dealt with a wide range of conflicts, alterations have been observed in how the museum functions. Within the framework in question, three successive periods have been characterized: its establishment as a historic museum; its consolidation as an eclectic museum with a focus on history, and the path towards art under the direction of José Valladares

Núcleos de Ensino da Unesp: artigos 2012: volume 6: formação de professores e trabalho docente

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES