Responsabilidade tributária dos sócios-administradores de empresas enquadradas no Simples : hipóteses de cabimento

Orientador : Luis Carlos de SouzaMonografia (especialização) - Universidade Federal do Paraná, Setor de Ciências Sociais Aplicadas, Curso de Especialização em Gestão de NegóciosInclui referênciasResumo : A presente monografia trata das hipóteses em que é possível o redirecionamento da execução fiscal para o sócio-administrador, bem como da prescrição em face do sócio-administrador nos casos de redirecionamento da execução fiscal. Não foi possível esmiuçar todos os pontos divergentes levantados pelos diversos doutrinadores, pois as controvérsias acerca deste assunto são bastante volumosas. Assim, foram escolhidos alguns temas específicos para serem abordados, iniciando-se o estudo com a análise sobre as características da responsabilidade do sócio-administrador, passando pelas hipóteses em que pode ocorrer o redirecionamento da execução fiscal para este

Providing on-line access to Portuguese language resources: corpora and lexicons

Several Language Resources (LRs) for Portuguese, developed at the Center of Linguistics of the Lisbon University (CLUL), are available on-line at CLUL’s webpage: www.clul.ul.pt/english/sectores/projecto_rld.html. These LRs have been extracted from or developed based on the Reference Corpus of Contemporary Portuguese(CRPC1), a monitor corpus containing, at the present, more than 350 million words, taken by sampling from several types of written text (literary, newspaper, technical, didactic, juridical, parlamentary, etc.) and spoken text (informal and formal), pertaining to national and regional varieties of Portuguese (including European, Brazilian, African and Asian Portuguese).The LRs available for on-line queries include: a) several subcorpora (written and spoken, tagged and untagged) compiled and extracted from CRPC for specific CLUL’s projects and now available for on-line queries; b) a published sample of “Português Fundamental”, a spoken CRPC subcorpus, available for texts download; c) a frequency lexicon extracted from a CRPC subcorpus available for both on-line queries and download. Other RLs available for Portugueseare also referred: C-ORAL-ROM - Integrated Reference Corpora for Spoken Romance Languages, a CD-ROM edition of a spoken corpus with text-to-sound alignment; the LE-PAROLE corpus; the LE-PAROLE Lexicon and the SIMPLE Lexicon.info:eu-repo/semantics/publishedVersio

On the use of comparable corpora of African varieties of Portuguese for linguistic description and teaching/learning applications

This presentation focuses on the use of five comparable corpora of African varieties of Portuguese (AVP), namely Angola, Cape Verde, Guinea-Bissau, Mozambique and Sao Tome and Principe, for multiple contrastive linguistic analyses and for the production of teaching and learning applications. Five contrastive lexicons have been corpus-extracted and further annotated with POS and lemma information and have been crucial to establish for each variety a core and peripheral vocabulary. Studies on AVP-specific morphological processes and on variation in verb complementation will also be discussed. These are first steps towards an integrated description of the five varieties and towards the elaboration of teaching and learning materials to be used by teachers of students from those five African countries with Portuguese as official language.info:eu-repo/semantics/publishedVersio

Há negros portugueses? Disputa por sentidos à história e cultura em Portugal

This article is the result of a research on the investments by anti-racist movements on the re-education of Portuguese society towards ethnic-racial relations through the production of narrative disputes about history, culture and identity in Portugal. As sources for the analysis, we will mainly use articles and manifestos produced by black militants and published in the Portuguese press between 2016 and 2019 years, moment in which an important discussion in this respect gains force involving the creation of two cultural equipment: the Discoveries Museum and a memorial in honor of enslaved people.Este artículo es el resultado de una investigación sobre las acciones de los movimientos antirracistas a la reeducación de la sociedad portuguesa hacia las relaciones étnico-raciales a través de la producción de disputas narrativas sobre historia, cultura e identidad en Portugal. Como fuentes para el análisis utilizaremos principalmente artículos y manifiestos producidos por militantes negros y publicados en la prensa portuguesa entre 2016 y 2019, momento en el que una discusión importante a este respecto cobra fuerza que implica la creación de dos equipos culturales: el Museo de los Descubrimientos y un memorial en honor a las personas esclavizadas.Este artigo é resultado de uma pesquisa sobre as investidas, por parte de movimentos de luta antirracista, na reeducação da sociedade portuguesa para as relações étnico-raciais, através da produção de disputas narrativas sobre história, cultura e identidade, em Portugal. Como fontes para a análise, utilizaremos principalmente artigos e manifestos produzidos por militantes negros e publicados na imprensa portuguesa entre 2016 e 2019, momento em que ganha força uma importante discussão a esse respeito, envolvendo a criação de dois equipamentos culturais: o Museu das Descobertas e um memorial em homenagem às pessoas escravizadas

The Reference Corpus of Contemporary Portuguese and related resources

The extraordinary growth of computer applications, particularly over the last two decades, has enabled the easy compilation and exploration of large corpora and lexica. These linguistic resources play a fundamental role in the areas of theoretical linguistics and natural language engineering. Combining these two areas of knowledge can, in fact, result in the development of a large number of applications, such as new and straightforward descriptions of languages based on real data; contrastive studies between varieties of a particular language aiming at finding factors of unity and diversity; cross-linguistic contrastive studies; grammars; lexica and dictionaries; terminologies; assisted translation materials; language teaching materials; computer tools and applications for processing natural language. Having this principle in mind and following the tradition at the Centre of Linguistics of the University of Lisbon (CLUL)i of collecting and studying real language data, a large electronic corpus – the Corpus de Referência do Português Contemporâneo (Reference Corpus of Contemporary Portuguese, CRPC) – is being compiled at CLUL since 1988. The CRPC currently contains approximately 310 million words, searchable through a user-friendly interface, and it is envisaged as a monitor corpus (from which one can extract balanced subcorpora) that can serve as a sample of the Portuguese language (both in its written and spoken varieties). In the next sections, we will describe the CRPC and how it forms the basis for important resources developed at CLUL.info:eu-repo/semantics/publishedVersio

Lexical analysis of pre and post revolution discourse in Portugal

This paper presents a lexical comparison of pre (1954-74) and post (1974-94) revolution parliamentary discourse in four comparable sub-corpora extracted from the Reference Corpus of Contemporary Portuguese (CRPC). After introducing the CRPC, including annotation and meta-data, we focus on a subset of the corpus dealing with parliamentary discourses, more particularly a time frame of forty years divided into four comparable sub-corpora, each covering a ten-year period, two pre revolution and two post revolution. We extract lexical density information as well as salient terms pertaining to each period to make a comparative evaluation of the periods. Our results show how a linguistic analysis essentially based on the use of simple n-gram statistics can produce key insights into the use, change and evolution of the Portuguese language around a critical time period in its history.info:eu-repo/semantics/publishedVersio

The PEAC – psychsocial care for the hospitalized patient at the HUB : surgical and pediatric clinics

O Projeto de Extensão de Ação Contínua (PEAC) “Atendimento Psicossocial ao Paciente Internado no HUB: Clínicas Cirúrgica e Pediátrica” fundamenta-se nos pressupostos teórico-filosóficos da psicologia da saúde, área de conhecimento e intervenção que tem por finalidade a promoção e manutenção da saúde, bem como a prevenção e tratamento de doenças. O projeto foi implantado no segundo semestre de 2007, no Hospital Universitário de Brasília (HUB), tendo por objetivo geral desenvolver atividades psicossociais de assistência, ensino, pesquisa e extensão universitária voltadas à promoção da qualidade de vida de pacientes, acompanhantes e profissionais integrantes destas clínicas. Este artigo destaca os principais elementos do PEAC relacionados ao: (a) contexto de atuação – clínica cirúrgica e pediátrica; (b) histórico; (c) objetivos específicos; (d) atividades desenvolvidas de assistência, ensino e pesquisa; e (e) principais resultados alcançados até o momento. Desde sua implantação, o projeto tem cumprido seus objetivos e alcançado suas metas, apresentando crescimento significativo das atividades desenvolvidas e implicações sociais e científicas. Contudo, tanto a assistência quanto as atividades de pesquisa indicam a necessidade de avaliações e aperfeiçoamento contínuos. ____________________________________________________________________________________ ABSTRACTThe PEAC – Psychsocial Care for the Hospitalized Patient at the HUB: Surgical and Pediatric Clinics – is based upon the theorical and philosophical purposes of health psychology, an area of knowledge and intervention that aims at promo-ting and maintaining health, as well as the prevention and treatment of diseases. The project was implemented in the second half of 2007, at the University Hospital of Brasília, aiming to develop general activities of psychosocial assistance, education, university research and extension focusing at the promotion of quality of life for patients, companions and professionals part of these clinics. This article highlights the main elements of the PEAC related to: (a) context of practice – surgical and pediatric clinics; (b) history; (c) specifics purposes; (d) actives referring to assistance, teaching and scientific research; and (e) main results achieved so far. Since its deployment, the project has met its purposes and achieved its goals, showing significant growth in the number of activities executed as well as their scientific and social implications. However, both care and the research activities indicate the need for evaluation and continuous

Preparação psicológica para admissão hospitalar de crianças: uma breve revisão

The psychological preparation for hospital admission in children constitutes an intervention modality, that includes different procedures and techniques, recommended by professionals of health and pediatric psychology to be used with patients and families exposed to potentially stressing conditions. Some benfits may be highlighted as reduction of the stress effect associated to the hospitalization experience, increased adherence to the treatment and the development of better coping strategies to face the treatment. However, the literature still doesn't have a systematic methodology that would help to understand the functional relationship between intervention and effects. This study contains a bibliographical revision about the psychological preparation for hospitalization, points out some methodological principles involved in the intervention planning and execution, and proposes a psychological preparation model program for pediatric hospital admissions.La preparación psicológica constituye una amplia modalidad de intervención, que incluye distintos procedimientos y técnicas, recomendadas por investigadores en psicología de la salud y de la psicología pediátrica para uso con pacientes y familiares expuestos a condiciones potenciales de estrés. Entre los beneficios señalados están la reducción de los efectos de aversión asociados a la experiencia de hospitalización, el aumento de los índices de adhesión al tratamiento y el desarrollo de estrategias más eficientes de afrontamiento. Sin embargo, se nota que la literatura todavía no dispone de una sistematización metodológica suficiente que permita apuntar relaciones funcionales bien delimitadas entre intervención y efectos. Este estudio se propone a realizar un repaso bibliográfico acerca del tema de preparación psicológica para la hospitalización de niños, subrayando principios teóricos y metodológicos que incluyen el planeamiento y la realización de la intervención y propone también un modelo de programa de preparación psicológica para admisión hospitalaria infantil.A preparação psicológica constitui uma ampla modalidade de intervenção, que inclui diferentes procedimentos e técnicas, recomendadas por pesquisadores em psicologia da saúde e da psicologia pediátrica para uso com pacientes e familiares expostos a condições potencialmente estressantes. Entre os benefícios apontados consta a redução de efeitos aversivos associados à experiência de hospitalização, o aumento dos índices de adesão ao tratamento e o desenvolvimento de estratégias mais eficientes de enfrentamento. No entanto, observa-se que a literatura ainda não dispõe de uma sistematização metodológica suficiente que permita apontar relações funcionais precisas entre intervenção e efeitos. Este trabalho tem por objetivo efetuar uma revisão bibliográfica sobre o tema da preparação psicológica para hospitalização da criança, destacando princípios metodológicos que envolvem o planejamento e a execução da intervenção e propor, também, um modelo de programa de preparação psicológica para admissão hospitalar infantil

Body weight perception and associated factors in students

Objective: analyze the association between body weight perception and related variables in Elementary School students. Methods: cross-sectional study performed in 2007 with students aged 8 to 17, residents of Vitoria (ES). Anthropometric, demographic, socioeconomic and sexual maturation data were collected. Body weight perception was established by one single question of what the students thought of their own body weight in relation to their height. Logistic regression analysis stratified by gender was used to verify the associations among body weight perception and age, body mass index, waist circumference, pubertal stage and socioeconomic status. The reference category for analysis was “adequate weight perception”. Results: three hundred and ninety-seven students participated in the study, 52.4% were females, and the age average (standard deviation) was 12 (1.84) years. Nutritional status for boys and girls showed, respectively, 21.7% and 20.1% overweight, 76.9% and 77.8% normal weight for height, 1.4% and 2.1% underweight. There was statistic association between body weight perception and nutritional status (overweight) for both genders (boys: OR = 6.76, girls: OR = 19.58), and age (10 to 14 years) for boys (OR = 0.40). The other variables did not show any association. Conclusion: body weight perception was associated with nutritional status in both genders, and with age only for boys. This reinforces the need of health professionals to monitor these adolescents in order for them to have a better understanding of their own bodies