Clube de Ciências Saberes do Campo: contribuições para aprendizagem da educação em ciências da natureza na EMEF Rui Barbosa, em Nova Santa Rita, Rio Grande do Sul

A pesquisa desta dissertação foi realizada em uma escola municipal do/no Campo, de séries iniciais, que atende 75 educandos, em turno integral, com turmas multiseriadas, localizada nas dependências de um assentamento do Movimento Sem Terra (MST). A mesma possui como principal projeto o Clube de Ciências Saberes do Campo (CCSC), que está em atividade desde o ano de 2016, e foi investigado neste trabalho através de uma pesquisa de estudo de campo, com abordagem qualitativa e exploratória. Os dados da pesquisa nos trazem quais conteúdos foram mais relevantes para os educandos participantes deste Clube de Ciências durante o período de 2016 a 2019. Esta pesquisa realizou ainda, um levantamento bibliográfico da inserção da Educação do/no Campo de Nova Santa Rita a partir de 2013 e seu contexto histórico. Os participantes da pesquisa foram doze educandos do pré-escolar II e primeiro ano que responderam um questionário com questões abertas e fechadas em escala do tipo Likert, dezenove educandos do segundo ao quinto ano, que responderam um questionário de dez questões (seis questões abertas, duas questões fechadas e uma de múltipla escolha), seis educadoras e doze familiares que participaram de uma entrevista semiestruturada. Para a análise dos dados foi utilizada Análise Textual Discursiva (ATD) seguindo os padrões exigidos pelo método conforme Moraes e Galiazzi (2016). Os resultados revelaram a importância das atividades do Clube de Ciências para os educandos da escola em estudo, onde os mesmos usam os conhecimentos do Clube em suas casas, com seus familiares buscando a preservação da saúde e do meio ambiente, como também levando informações e questionamentos relacionando aos conteúdos escolares ao meio em que vivem. Também foi possível observar que o Clube de Ciências Saberes do Campo dialoga com a Educação do Campo, Educação em Ciências e a Aprendizagem Significativa se distanciando do engessamento proporcionado pelos livros didáticos e buscando saberes para além dos muros da escola, contemplando conhecimentos que fazem sentido para a vida.The research of this dissertation took place in a municipal school area of initial grades, which serves 75 full-time students with multigrade classes that are located on the settlement of the Movimento Sem Terra (MST). The main project of its activities is the Saberes do Campo Science Club which has been active for over three years and was investigated in this Project through a field study research with a qualitative and exploratory approach. The research data shows us which contents were most relevant for students participating in this Science Club from 2016 to 2019. The research also carried out a bibliographic analysis of rural education insertion in Nova Santa Rita from 2013 and its historical context. The research participants were twelve kindergarten and first-grade students who answered a questionnaire with open and closed questions on a Likert scale, nineteen students from second to fifth grade who answered a questionnaire with ten questions, five open and five closed questions, six educators, and twelve family members who participated in a semi-structured interview. For data analysis, we applied Textual Discourse Analysis (TDA) following the standards required by the method according to Moraes and Galiazzi (2016). The results revealed the importance of the activities of the Science Club for the students of the school understudy where they use the knowledge of the Club in their homes with their families seeking the preservation of health and the environment, as well as, taking information and questions relating school content to the environment in which they live. The research data also showed that the Saberes do Campo Science Club dialogues with Field Education, Science Education, and Meaningful Learning, breaking free from the textbooks' immobility and seeking knowledge beyond the school walls contemplating insights that makes sense for life

Science teaching in rural schools from the analysis of academic prodution

Este artigo é um estudo quali-quantitativo de caráter bibliográfico que tem como objetivo investigar as publicações realizadas entre 2013 à 2019 que contemplem os temas Educação do Campo, Clube de Ciências, Educação em Ciências e Aprendizagem Significativa trazidas por autores da área que possam auxiliar em estudos para a qualificação do Ensino de Ciências nas Escolas do Campo. O trabalho foi realizado com busca na Revista Brasileira de Educação do Campo (RBEC) a partir 2016, nos anais do ENPEC de 2013 à 2017, e na Base Digital de Teses e Dissertações (BDTD) de 2015 à 2019. Os mesmos foram selecionados primeiramente pelo título, como segundo filtro foi realizado a leitura dos resumos e na sequência a leitura completa dos trabalhos que tinham mais relevância à pesquisa. Através dos procedimentos adotados para composição do corpus de análise, identificou-se dentro do período analisado: 9 títulos na RBEC, 12 títulos nas dissertações e 4 nas teses da BDTD, no ENPEC IX foram selecionadas 6 atas, no ENPEC X 5 atas e no ENPEC XI 9 atas. Os resultados trazem uma importante ligação entre os temas abordados, análise sobre público alvo estudado, autores citados, instrumentos de coleta de dados e os estados em que foram realizadas as pesquisas.This article is a quali-quantitativ stury of bibliographical character that has as a goal to investigate the publications carried out between 2013 and 2019. That include the Country school Science, Science Education and Meaningful Learning brought by authors of thearea. The work was carried out searching the RBEC) from 2016, in the annals of ENPEC from 2013 to 2017, and in Base digital de teses e dissertacoes (BDTD) from 2015 to 2019. They were selected first by the title, as the second filter was performed the reading of the abstracts and the following the complete reading of the works that were most relevant to the research. Through the procedures adopted for composition of the analysis corpus it identified within the period analyzed: nine titles in RBEC, twelve titles in dissertations and four in the BDTD theses, in ENPEC IX, six minutes were selected, ENPEC X five minutes and in ENPEC XI nine minutes. The results bring an important link among the topics addressed, analysis of the target audience studied, authors cited,data collection instruments and the states in which the surveys were conducted

Galinheiro Pedagógico: um espaço de alfabetização científica no Clube de Ciências

ABSTRACT. This article aimed to verify if the activities developed in the Science Club based on the reality of the students contributed to a significant learning of the students of the 3rd, 4th and 5th years of a school in the countryside. In order to carry out this research, eight activities were carried out in two months, which involved the construction of a chicken coop, the evolution of the land and a study on the hens. To collect the data, a book with the studied contents was built. In the analysis of the data it was used the Discursive Textual Analysis where it was concluded that the Science Education in the school of/in the countryside, starting from the reality of the students through the Science Club, potentiated a significant learning.ABSTRACT. This article aimed to verify if the activities developed in the Science Club based on the reality of the students contributed to a significant learning of the students of the 3rd, 4th and 5th years of a school in the countryside. In order to carry out this research, eight activities were carried out in two months, which involved the construction of a chicken coop, the evolution of the land and a study on the hens. To collect the data, a book with the studied contents was built. In the analysis of the data it was used the Discursive Textual Analysis where it was concluded that the Science Education in the school of/in the countryside, starting from the reality of the students through the Science Club, potentiated a significant learning.RESUMEN. Este artículo tuvo como objetivo verificar si las actividades desarrolladas en el Club de Ciencias a partir de la realidad de los alumnos contribuyeron a un aprendizaje significativo de los alumnos de 3º, 4º y 5º curso de una escuela en el campo. Para la realización de esta investigación se elaboraron ocho actividades, en dos meses, que involucraron la construcción de un gallinero, evolución de la Tierra y estudio de las gallinas. Para la recogida de datos se construyó un libro con los contenidos estudiados. En el análisis de los datos se utilizó el Análisis Textual Discursivo donde se concluyó que la Educación Científica en la escuela de/en el campo, a partir de la realidad de los estudiantes a través del Club de Ciencias, potenció un aprendizaje significativo.ABSTRACT. This article aimed to verify if the activities developed in the Science Club based on the reality of the students contributed to a significant learning of the students of the 3rd, 4th and 5th years of a school in the countryside. In order to carry out this research, eight activities were carried out in two months, which involved the construction of a chicken coop, the evolution of the land and a study on the hens. To collect the data, a book with the studied contents was built. In the analysis of the data it was used the Discursive Textual Analysis where it was concluded that the Science Education in the school of/in the countryside, starting from the reality of the students through the Science Club, potentiated a significant learning.Este artigo teve como objetivo verificar se as atividades desenvolvidas no Clube de Ciências a partir da realidade dos educandos contribuíram para uma aprendizagem significativa dos alunos do 3°, 4° e 5° anos de uma escola do/no campo. Para realização desta pesquisa foram elaboradas oito atividades, em dois meses que envolveu a construção de um galinheiro, evolução da terra e estudo sobre as galinhas. Para levantamento dos dados foi realizado a construção de um livro com os conteúdos estudados. Na análise dos dados se utilizou da Análise Textual Discursiva. Concluiu-se que a Educação em Ciências na escola do/no campo, partindo da realidade dos estudantes através do Clube de Ciências, potencializaram uma aprendizagem significativa. Palavras-chave: popularização da ciência, aprendizagem significativa, clube de ciências, educação do campo.   Pedagogical chicken: a space for scientific literacy in the science club ABSTRACT. This article aimed to verify if the activities developed in the Science Club based on the reality of the students contributed to a significant learning of the students of the 3rd, 4th and 5th years of a school in the countryside. In order to carry out this research, eight activities were carried out in two months, which involved the construction of a chicken coop, the evolution of the land and a study on the hens. To collect the data, a book with the studied contents was built. In the analysis of the data it was used the Discursive Textual Analysis where it was concluded that the Science Education in the school of/in the countryside, starting from the reality of the students through the Science Club, potentiated a significant learning. Keywords: popularization of science, meaningful learning, countryside science, and rural education.   Gallinero pedagógico: un espacio de alfabetización científica en el club de ciencias RESUMEN. Este artículo tuvo como objetivo verificar si las actividades desarrolladas en el Club de Ciencias a partir de la realidad de los alumnos contribuyeron a un aprendizaje significativo de los alumnos de 3º, 4º y 5º curso de una escuela en el campo. Para la realización de esta investigación se elaboraron ocho actividades, en dos meses, que involucraron la construcción de un gallinero, evolución de la Tierra y estudio de las gallinas. Para la recogida de datos se construyó un libro con los contenidos estudiados. En el análisis de los datos se utilizó el Análisis Textual Discursivo donde se concluyó que la Educación Científica en la escuela de/en el campo, a partir de la realidad de los estudiantes a través del Club de Ciencias, potenció un aprendizaje significativo. Palabras clave: popularización de la ciencia, aprendizaje significativa, club de ciencia, educación rural

Healthy urban mobility on the intersecting identity roads : black women mobile experiences

A mobilidade é componente essencial da vida nas cidades. Os perfis e as condições de deslocamento são afetados por múltiplas variáveis e têm sido percebidos como pauta importante na promoção da saúde. Uma pesquisa realizada em três capitais brasileiras entre 2016 e 2019 revelou dados importantes que colocam a raça como elemento central da discussão de mobilidade intragênero. As diferenças encontradas nos padrões de deslocamento de mulheres de diferentes raças, em interlocução com os relatos de duas mulheres pretas entrevistadas, operam como disparador de uma discussão sobre as “escolhas” de mobilidade, propondo uma problematização do modelo de "mobilidade saudável" pautado na lógica eurocentrada. Espera-se contribuir para os debates sobre mobilidade urbana e gênero na perspectiva decolonial, apontando para a necessidade de políticas urbanas atentas às particularidades das práticas de mobilidade da mulher preta, reconhecendo as potencialidades das suas formas de transitar, ressaltando a importância de valorizar e favorecer suas experiências.Mobility is an essential component of city life. The patterns and conditions of displacement, for both individuals and social groups, are affected by multiple variables and have been recognized as an important agenda for health promotion. A survey conducted in three Brazilian capitals between 2016 and 2019 revealed important data that place race as a central element of intragender mobility discussions. The differences found in the displacement patterns of women of different races, in conjunction with two narratives from black women interviewed, leads to a discussion on intersectionality and “chosen” mobility patterns, offering a critical approach against the model of "healthy mobility" based on Eurocentric logic. This paper aims to contribute with discussions concerning mobility and gender from a decolonial perspective, pointing to the need for urban policies that are attentive to the particularities of black women's mobility practices, recognizing its potential and favoring their experiences

Ergonomic assessment of postal workers´ pain symptoms and musculoskeletal risks related to parcel processing activity for delivery

The parcel delivery activity is carried out all over the world and workers in this sector have suffered from musculoskeletal disorders (MSDs) due to the strong demand for work generated by the recent increase in e-commerce. This study aimed to evaluate postal workers' pain symptoms, movements and identify MSDs risks related to the parcel processing activity for delivery, proposing preventive measures. A sample of thirty-two workers was evaluated with the application of sociodemographic and Nordic questionnaires and electrical bioimpedance. The motion capture sensors were used to evaluate right/left shoulder joints, segment C7-T1 (Cervical) and segment L5- S1 (Lumbar) of three postal workers (percentiles of anthropometric data: 5, 50, and 95) during four real work activities that are part of the parcel processing. The analyzed workers presented musculoskeletal complaints in practically all body regions, with a greater prevalence in shoulders, hands, lower back, and knees. According to the Body Mass Index (BMI), they were on average overweight (27.8 ± 3.7 kg/m2 ). In the movement analysis, we identified risks related to cervical protrusion, anterior trunk flexion, and shoulder flexion, in addition to repetitive movements. In some activities, the higher stature showed an increase in lumbar and cervical anterior flexion. The set of evaluations showed that the activity of processing orders for delivery offers musculoskeletal risks. We identify that ergonomic adaptations are necessary to adapt the heights of the work environment to the statures of the postal workers. Relevance to industry: The activity of processing orders for delivery is carried out practically all over the world generating jobs and income for its employees. Nonetheless, there are still situations of ergonomic disadvantage that can generate musculoskeletal risks. The findings elucidate ergonomic risks and provide useful information for future ergonomic interventions in the postal/delivery workplace environment.ECT -Eaga Charitable Trust(undefined

Pandemic and the adaptation of remote learning in a rural school in Nova Santa Rita/Rs

O presente trabalho relata a experiência de uma escola do/no Campo que se localiza dentro de um assentamento do MST (Movimento dos Trabalhadores Sem Terra) de uma cidade da região metropolitana de Porto Alegre, durante o período de pandemiada COVID-19. Após estudos de como elaborar as apostilas para entrega das atividades aos educandos da escola em análise,pode-se perceber que as atividades remotas durante a pandemia trouxeram muitas reflexões sobre o modelo de educação que temos, pois durante esse momento ficou evidente o quanto é necessário a parceria entre família e escola e o quanto a presença do professor é fundamental para a aprendizagem dos educandos. Percebeu-se que a implementação do ensino remoto tornou ainda mais evidente a precariedade da vida dosalunos e professores das escolas públicas brasileiras, e como as condições de desigualdade afetam o acesso à educaçãoe seu desenvolvimento.El presente trabajo relata la experiencia de una escuela en el campo que se encuentra dentro de un asentamiento del MST (Movimiento de los Trabajadores Rurales Sin Tierra) en una ciudad de la región metropolitana de Porto Alegre, durante el período de la pandemia. Luego de los estudiossobre cómo preparar los folletos para la entrega de actividades a los estudiantes de la escuela en análisis, se puede apreciar que las actividades a distancia durante la pandemia trajeron muchas reflexiones sobre el modelo educativo que tenemos, durante este momento se hizo evidente cuán necesario es el la colaboración entre la familia y la escuela y cómo la presencia del profesor es fundamental para el aprendizaje de los alumnos. Se percibió que la implementación de la enseñanza a distancia hizo aún más evidente la precariedad de la vida de los estudiantes y docentes en las escuelas públicas brasileñas, y cómo las condiciones de desigualdad afectan el acceso a la educación y su desarrollo

Melaleuca alternifolia Cheel (Myrtaceae), Citrus limon (L.) Burm.f. (Rutaceae), Caryocar brasiliense Cambess (Caryocaraceae), Pelargonium graveolens L´Hér (Geraniaceae) and Propolis extract as in vitro Sporothrix schenckii inhibitors

Sporotrichosis, a mycosis caused by fungus of the genus Sporothrix, has the itraconazole therapy of first choice. Resistance reports have been observed to both Itraconazol and amphotericin B, culminating in treatment failures and clinical cases like pulmonary or systemic infections. The aim of this study was to evaluate in vitro the effect of essential oils from Melaleuca alternifolia Cheel (Myrtaceae), Citrus limon (L.) Burm.f. (Rutaceae), Caryocar brasiliense Cambess (Caryocaraceae), Pelargonium graveolens L´Hér (Geraniaceae) and pure propolis extract or associated in inhibiting of S. schenckii growth. The methods used were Kirb-Bauer, disk diffusion on agar, Minimum Inhibitory Concentration and Minimum Fungicide Concentration. The essential oils and the propolis extract were effective in inhibiting fungal growth, overcoming the effects of itraconazole. Itraconazole was able to inhibit the growth of S. schenckii up to a dilution of 4mg.mL-1 (10-3 dilution). The essential oils of melaleuca, geranium, lemon, all at a concentration of 10mg.mL-1 and propolis extract at a concentration of 20mg.mL-1, were able to inhibit, respectively, the development of this fungus at concentrations lower than 0.325mg.mL-1 (10-6 dilution), 0.15625mg.mL-1 (10-7 dilution), 0.325mg.mL-1 (10-4 dilution) and 0.625mg.mL-1 (10-6 dilution). Geranium and melaleuca essential oils showed the best inhibition and fungicidal potential against S. schenckii. These results suggest the importance of in vivo tests to evaluate the use of these herbal medicines as an alternative treatment against sporotrichosis

Global burden of 288 causes of death and life expectancy decomposition in 204 countries and territories and 811 subnational locations, 1990–2021: a systematic analysis for the Global Burden of Disease Study 2021

BACKGROUND Regular, detailed reporting on population health by underlying cause of death is fundamental for public health decision making. Cause-specific estimates of mortality and the subsequent effects on life expectancy worldwide are valuable metrics to gauge progress in reducing mortality rates. These estimates are particularly important following large-scale mortality spikes, such as the COVID-19 pandemic. When systematically analysed, mortality rates and life expectancy allow comparisons of the consequences of causes of death globally and over time, providing a nuanced understanding of the effect of these causes on global populations. METHODS The Global Burden of Diseases, Injuries, and Risk Factors Study (GBD) 2021 cause-of-death analysis estimated mortality and years of life lost (YLLs) from 288 causes of death by age-sex-location-year in 204 countries and territories and 811 subnational locations for each year from 1990 until 2021. The analysis used 56 604 data sources, including data from vital registration and verbal autopsy as well as surveys, censuses, surveillance systems, and cancer registries, among others. As with previous GBD rounds, cause-specific death rates for most causes were estimated using the Cause of Death Ensemble model-a modelling tool developed for GBD to assess the out-of-sample predictive validity of different statistical models and covariate permutations and combine those results to produce cause-specific mortality estimates-with alternative strategies adapted to model causes with insufficient data, substantial changes in reporting over the study period, or unusual epidemiology. YLLs were computed as the product of the number of deaths for each cause-age-sex-location-year and the standard life expectancy at each age. As part of the modelling process, uncertainty intervals (UIs) were generated using the 2·5th and 97·5th percentiles from a 1000-draw distribution for each metric. We decomposed life expectancy by cause of death, location, and year to show cause-specific effects on life expectancy from 1990 to 2021. We also used the coefficient of variation and the fraction of population affected by 90% of deaths to highlight concentrations of mortality. Findings are reported in counts and age-standardised rates. Methodological improvements for cause-of-death estimates in GBD 2021 include the expansion of under-5-years age group to include four new age groups, enhanced methods to account for stochastic variation of sparse data, and the inclusion of COVID-19 and other pandemic-related mortality-which includes excess mortality associated with the pandemic, excluding COVID-19, lower respiratory infections, measles, malaria, and pertussis. For this analysis, 199 new country-years of vital registration cause-of-death data, 5 country-years of surveillance data, 21 country-years of verbal autopsy data, and 94 country-years of other data types were added to those used in previous GBD rounds. FINDINGS The leading causes of age-standardised deaths globally were the same in 2019 as they were in 1990; in descending order, these were, ischaemic heart disease, stroke, chronic obstructive pulmonary disease, and lower respiratory infections. In 2021, however, COVID-19 replaced stroke as the second-leading age-standardised cause of death, with 94·0 deaths (95% UI 89·2-100·0) per 100 000 population. The COVID-19 pandemic shifted the rankings of the leading five causes, lowering stroke to the third-leading and chronic obstructive pulmonary disease to the fourth-leading position. In 2021, the highest age-standardised death rates from COVID-19 occurred in sub-Saharan Africa (271·0 deaths [250·1-290·7] per 100 000 population) and Latin America and the Caribbean (195·4 deaths [182·1-211·4] per 100 000 population). The lowest age-standardised death rates from COVID-19 were in the high-income super-region (48·1 deaths [47·4-48·8] per 100 000 population) and southeast Asia, east Asia, and Oceania (23·2 deaths [16·3-37·2] per 100 000 population). Globally, life expectancy steadily improved between 1990 and 2019 for 18 of the 22 investigated causes. Decomposition of global and regional life expectancy showed the positive effect that reductions in deaths from enteric infections, lower respiratory infections, stroke, and neonatal deaths, among others have contributed to improved survival over the study period. However, a net reduction of 1·6 years occurred in global life expectancy between 2019 and 2021, primarily due to increased death rates from COVID-19 and other pandemic-related mortality. Life expectancy was highly variable between super-regions over the study period, with southeast Asia, east Asia, and Oceania gaining 8·3 years (6·7-9·9) overall, while having the smallest reduction in life expectancy due to COVID-19 (0·4 years). The largest reduction in life expectancy due to COVID-19 occurred in Latin America and the Caribbean (3·6 years). Additionally, 53 of the 288 causes of death were highly concentrated in locations with less than 50% of the global population as of 2021, and these causes of death became progressively more concentrated since 1990, when only 44 causes showed this pattern. The concentration phenomenon is discussed heuristically with respect to enteric and lower respiratory infections, malaria, HIV/AIDS, neonatal disorders, tuberculosis, and measles. INTERPRETATION Long-standing gains in life expectancy and reductions in many of the leading causes of death have been disrupted by the COVID-19 pandemic, the adverse effects of which were spread unevenly among populations. Despite the pandemic, there has been continued progress in combatting several notable causes of death, leading to improved global life expectancy over the study period. Each of the seven GBD super-regions showed an overall improvement from 1990 and 2021, obscuring the negative effect in the years of the pandemic. Additionally, our findings regarding regional variation in causes of death driving increases in life expectancy hold clear policy utility. Analyses of shifting mortality trends reveal that several causes, once widespread globally, are now increasingly concentrated geographically. These changes in mortality concentration, alongside further investigation of changing risks, interventions, and relevant policy, present an important opportunity to deepen our understanding of mortality-reduction strategies. Examining patterns in mortality concentration might reveal areas where successful public health interventions have been implemented. Translating these successes to locations where certain causes of death remain entrenched can inform policies that work to improve life expectancy for people everywhere. FUNDING Bill & Melinda Gates Foundation

Sintegra Versus Sped Fiscal: um estudo comparativo das principais informações contidas nos arquivos enviados ao fisco

TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisA Contabilidade evoluiu juntamente com a sociedade, e o desenvolvimento de novas tecnologias afetaram diretamente as rotinas contábeis. Nos dias atuais, a Contabilidade precisa atender às necessidades de informação dos diversos usuários e não apenas da pessoa que detém o patrimônio. Neste cenário, foi criado a Escrituração Fiscal Digital, também conhecida como SPED Fiscal. A Escrituração Fiscal Digital visa facilitar a troca de informações entre os contribuintes e o fisco. Os contribuintes que passam a ser obrigados a transmitir o SPED Fiscal são dispensados pela Secretaria de Estado da Fazenda da entrega do arquivo magnético do SINTEGRA. Com isso, surge o interesse de realizar um estudo comparativo das informações contidas no arquivo do SPED Fiscal em relação às informações contidas no arquivo do SINTEGRA. Para realizar o estudo proposto utilizou-se a Escrituração Fiscal Digital referente ao mês de setembro de 2010 de uma empresa do ramo de comércio varejista, e para que a comparação fosse viável, gerou-se o arquivo do SINTEGRA da mesma empresa referente ao mês de setembro de 2010. Por meio de uma pesquisa descritiva e investigatória foi possível verificar que, com o SPED Fiscal os auditores fiscais recebem em seus computadores informações apenas algumas informações eram contempladas pelo SINTEGRA outras só eram obtidas com visitas de campo, indo até as empresas. A Escrituração Fiscal Digital permite que o fisco controle o estoque dos contribuintes, pois no arquivo do SPED Fiscal as informações são detalhadas no nível de produto, sendo assim o fisco é informado mensalmente da quantidade de produto que foi adquirida e a quantidade de produto que foi vendida pelo estabelecimento. Enquanto que no arquivo do SINTEGRA as informações não eram tão detalhadas, sendo informados somente os totais das notas fiscais e o inventário físico da empresa era gerado a parte. No leiaute do SPED Fiscal é destinado um bloco para as informações do inventário físico. A ferramenta do SPED Fiscal possibilita o cruzamento de dados dos contribuintes auxiliando no combate a sonegação fiscal