Teoria do federalismo fiscal: notas sobre as contribuições de Oates, Musgrave, Shah e Ter-Minassian

This text presents and comments on the classic proposals of Oates and Musgrave, relative to the effort of conforming the profile of the federative system and the possibilities of optimizing the tax policy, to the recent contributions presented by Shah and Ter-Minassian, focused on the improvement of the fiscal federative relations in the context of a guided economic policy concentrated primarily on reaching the objectives related to stabilization. The objective of this article is to present and comment on the theoretical contributions of Oates, Musgrave, Shah and Ter-Minassian, referring to the core themes of the federative issue: autonomy, fiscal functions, taxing authorities, fiscal transfers and the relevance of the coordinating action conducted by the federal government. The text demonstrates the complexity involved in the theoretical treatment and the related issues on federative policies, and shows the need for continuous improvement of the institutions that preside over fiscal relations in the federative context, based on the coordinating action led by the federal government

Avaliação de dois métodos para inclusão de óleos em rações semipurificadas para peixes

TCC (graduação) - Universidade Federal de Santa Catarina. Centro de Ciências Agrárias. Curso de Engenharia de Aquicultura.Devido ao rápido crescimento da aquicultura são necessários estudos para melhorar a elaboração de rações, com destaque para a incorporação lipídica que é um importante processo na fabricação da ração. O presente trabalho foi realizado com objetivo de verificar o melhor método de inclusão de óleo em rações experimentais semipurificadas extrusadas. O processo incluiu a participação de dois tipos de rações, ração A, de maior densidade e a ração B, de menor densidade, resultante da extrusão dos ingredientes. Foram testados dois procedimentos para incorporação de óleo após extrusão: Aspersão e mistura manual (top coating) e aspersão e mistura manual seguida de vácuo (vacuum coating), em triplicata. O vácuo aplicado nas rações foi de 760 mm Hg-1, com retorno lento à pressão normal. Foram adicionados 5% de óleo de soja na ração, a qual já continha 0,9% de extrato etéreo. Após a inclusão foram realizados testes de imersão por dois minutos. Foi avaliada a retenção lipídica logo após a inclusão do óleo e também após o teste de imersão em água. Os dados foram analisados estatisticamente através de análise de variância bifatorial (tipo de ração e método de incorporação de óleo), com (p <0,05). Registrou-se que não há diferença significativa na lixiviação de gordura entre as rações. Estatisticamente o método de vacuum coating é mais eficiente nos testes realizados antes da imersão em água doce. Portanto a inclusão do óleo sob estas condições pode ser realizada com a utilização do método vacuum coating o que contribui para um processo mais preciso e seguro.Due to the rapid growth of aquaculture studies are needed to improve the preparation of rations, particularly for lipid incorporation is an important process in the manufacture of feed. The present study was conducted to determine the best method for adding oil extruded semi-purified experimental diets. The process included the participation of two types of feed, the feed A of higher density and the feed B, the lower density resulting from extruding ingredients. Two procedures were tested for incorporation of oil after extrusion: Sprinkling and manual mixing (top coating) and then spraying and manual mixing vacuum (vacuum coating), in triplicate. The vacuum applied in the feed was 760 mm Hg-1, with a slow return to normal pressure. Was added 5% soybean oil in the feed, which already contained 0.9% of lipids. After the addition of immersion tests were performed for two minutes. Lipid retention was assessed after the addition of oil and also after immersion test in water. Data were statistically analyzed using a factorial analysis of variance (type of food and method of incorporating oil) with (p <0.05). We have observed that there is no significant difference in leaching between fat diets. Statistically the method of vacuum coating is more efficient in tests before immersion in fresh water. Therefore the inclusion of the oil under these conditions can be performed using the vacuum coating method which contributes to a more accurate and reliable process

A relevância dos exercícios físicos para indivíduos de 30 a 50 anos de ambos os sexos portadores da Síndrome da Imunodeficiência Adquirida (HIV/AIDS) com Lipodistrofia causada pelo uso de anti-retrovirais

Introdução: Neste estudo será apresentado experimento sobre um programa de atividades físicas para diminuir os efeitos metabólicos da lipodistrofia, causada pela prescrição dos anti-retrovirais, medicamentos utilizados por portadores pelo vírus HIV\AIDIS. Objetivo: Investigar os benefícios dos exercícios físicos para indivíduos portadores do HIV\AIDS e combatendo doenças causadas pela lipodistrofia proveniente da terapia com anti-retrovirais. Metodologia: Foram 40 sujeitos divididos em grupo de exercício e grupo de controle. Os sujeitos participaram de palestra, exames e testes, tendo o grupo de exercício participado num programa de exército com duração de 24 semanas. As variáveis estudadas foram composição corporal, parâmetros bioquímicos e hemodinâmicos, e aptidão física e o questionário CEAT-VIH, versão em português do Brasil. Resultados: O programa de exercício apresentado foi positivo na composição corporal, parâmetros bioquímicos e hemodinâmicos e no questionário, CEAT-VIH, versão em português do Brasil. Na aptidão física o programa de exercício não obteve a resposta que esperávamos. Conclusão: O programa de exercício aplicado permitiu obter uma redução na massa corporal, IMC, glicose e colesterol, e melhoria ao nível da flexibilidade. Permitiu igualmente aumentar o cumprimento do seguimento da farmacologia prescrita pelos médicos; The Relevance of Physical Exercises for Individuals 30 to 50 years of Both Sexes Bearers of Acquired Immunodeficiency Syndrome (HIV \ AIDS) with Lipodystrophy Caused by the use of Anti-Retroviral. Summary: Introduction: In this study will be presented experiment on a physical activity program to decrease the metabolic effects of lipodystrophy, caused by the prescription of anti-retroviral drugs used by patients with HIV \ AIDIS. Objective: To investigate the benefits of exercise for people living with HIV subjects \ AIDS and combating diseases caused by lipodystrophy from therapy with antiretrovirals. Methods: 40 subjects were divided into exercise group and control group. The subjects participated in lecture, exams and tests, and the exercise group participated in an army program of 24 weeks duration. The variables studied were body composition, biochemical and hemodynamic parameters, and physical fitness and the CEAT-HIV questionnaire, version in Portuguese of Brazil. Results: The submitted exercise program was positive in body composition, biochemical and hemodynamic parameters and questionnaire, CEAT-HIV, version in Portuguese of Brazil. Physical fitness exercise program did not get the answer we expected. Conclusion: The applied exercise program yielded a reduction in body weight, body mass index, glucose and cholesterol, and improved level of flexibility. It has also increase compliance of following the prescribed pharmacology by doctors

Política de Mobilização de Capitais para Investimento Privado: Regulação Bancária, e Funding, Operacionalização e Desempenho da CREAI (1932-1945)

Este artigo aborda duas vertentes de política econômica orientadas ao desenvolvimento do sistema de mobilização de capitais, via crédito, no período da industrialização restringida: a modernização da regulação bancária e a configuração de um canal de oferta direta de crédito de longo prazo, via CREAI-BB. O propósito do texto é analisar a repercussão dessas políticas sobre a oferta de crédito para investimento de longo prazo na economia brasileira do período 1932-1945. O estudo é baseado em dados disponíveis nos Relatórios Anuais e nos Boletins Estatísticos do Banco do Brasil, bem como na literatura econômica. Argumenta-se que o governo exerceu ação deliberada de fortalecimento institucional do sistema de crédito, porém, constituiu um funding insuficiente ao atendimento da demanda por crédito de longo prazo e deparou-se com a persistente ausência de alongamento voluntário dos prazos dos contratos de crédito ofertados pelo setor privado.Regulação, Bancos, Crédito, Financiamento, Investimento

Teoria do federalismo fiscal: notas sobre as contribuições de Oates, Musgrave, Shah e Ter-Minassian [Fiscal federalism theory: comments on the contributions of Oates, Musgrave, Shah and Ter-Minassian]

This text presents and comments on the classic proposals of Oates and Musgrave, relative to the effort of conforming the profile of the federative system and the possibilities of optimizing the tax policy, to the recent contributions presented by Shah and Ter-Minassian, focused on the improvement of the fiscal federative relations in the context of a guided economic policy concentrated primarily on reaching the objectives related to stabilization. The objective of this article is to present and comment on the theoretical contributions of Oates, Musgrave, Shah and Ter-Minassian, referring to the core themes of the federative issue: autonomy, fiscal functions, taxing authorities, fiscal transfers and the relevance of the coordinating action conducted by the federal government. The text demonstrates the complexity involved in the theoretical treatment and the related issues on federative policies, and shows the need for continuous improvement of the institutions that preside over fiscal relations in the federative context, based on the coordinating action led by the federal government.economics of public sector, public finance, fiscal federalism, public policy

The influence of habitat and species attributes on the density and nest spacing of a stingless bee (Meliponini) in the Atlantic Rainforest.

T. spinipes lives in perennial eusocial colonies and builds nests exposed on tree branches. Why this habitat generalist with exposed nests cannot nest successfully in forest habitats is intriguing. This study explores the hypothesis this species reaches higher densities in vegetation with open canopies and the subsidiary shading hypothesis, assuming the failure of exposed nests in closed canopy rainforest. As this species shows the basic attributes of territorial foraging groups, the hypothesis of uniform nest spacing is also tested. Comparative field data on nest density and spacing in open canopy vegetation and adjacent closed canopy forest are used to test these hypotheses. In random 40 20x200m plots in rubber groves, 18 nests were recorded. This nest density for a single stingless bee was approximately 36 times higher than in the adjacent rainforest. The high density of nests in the rubber groves is also associated with a regular spatial distribution of nests. The ostensive patrolling distances from the colonies probably operates at short distances, which still corresponds to large territorial areas for such a small stingless bee.We conclude that: this species faces powerful nesting constraints in the ever green and closed canopy of rainforest habitats; as the nest density approaches the density threshold, the patrolling mechanism regulates access to prospective nest sites; the high availability of sunny sites for nesting within the deciduous and open canopy of rubber trees favours the high nest density of T. spinipes and its wide spread distribution where this agroforestry system dominates.

Tree species used for nesting by stingless bees (Hymenoptera: Apidae: Meliponini) in the Atlantic Rain Forest (Brazil): Availability or Selectivity

The stingless bees (Meliponini) are numerically dominant in tropical forests and most species depend on preexisting cavities for nesting, mainly tree hollows. However, it is still incipient the knowledge about basic characteristics of forest trees used for nesting. The basic questions addressed in this study include: would appropriate hollows be restricted to a few tree species? Would there be selectivity in the use of tree hollows in the forest? These issues are addressed from the comparison of usage patterns among forest trees in different stages of forest regeneration in the Atlantic Forest (Michelin Reserve in northeastern Brazil). Among 89 nests (from six species) found in tree hollows, in a sampled area of 32 ha of forests, 78.7% were associated with live plants and 21.3% to dead trees. This result does not support the hypothesis of selectivity for living trees, considering the high rate of living trees: dead trees (40:1). Nests were sampled from 41 tree species of 31 genera and 22 plant families. Meliponini species showed no differential association with any tree species. The absence of selectivity of tree species as nesting site is probably due to the high diversity of trees per hectare of Atlantic rainforest. The stingless bees also showed no selectivity for wood hardness, therefore the potential durability of tree hollows probably exerts weak selective pressure on bees, or at least the hardness variation range of trees used for nesting has no important influence on reproductive success of the colonies of stingless bees

As representações sociais dos professores de enfermagem e a dimensão ética: uma tentativa de articulação

Universidade Federal de São Paulo (UNIFESP) Departamento de EnfermagemUNIFESP, Depto. de EnfermagemSciEL