A Contribuição de Intervenção no Domínio Econômico – CIDE como Efetivo Instrumento de Proteção ao Meio Ambiente

On compliance with the finiteness of natural resources, humanity is realizing the need to harmonize economic development and environmental protection. From this awareness, comes the concept of sustainable development. The Federal Constitution of 1988, following this notion, aims to be the responsibility of society and the state to maintain a healthy environment. Therefore, the Government is up to adoption of public policies for environmental protection from taxation. Thus, the work presents environmental taxation, especially the intervention contribution in the economic domain, as an effective instrument to protect the environment.Diante da observância da finitude dos recursos naturais, a humanidade vem percebendo a necessidade de harmonizar o desenvolvimento econômico e a proteção ambiental. A partir dessa percepção, surge o conceito de desenvolvimento sustentável. A Constituição Federal de 1988, seguindo essa noção, aponta ser responsabilidade da sociedade e do Estado a manutenção de um meio ambiente sadio. Para tanto, ao Poder Público cabe a adoção de políticas públicas para proteção do meio ambiente a partir da tributação. Assim, o trabalho apresenta tributação ambiental, especialmente a contribuição de intervenção no domínio econômico, como efetivo instrumento de proteção ao meio ambient

A Educação Fiscal como Instrumento de Combate ao Planejamento Tributário Ilícito

This article presents an analysisabout the importance of tax education, as a means to stimulate an awareness and fiscal citizenship, citizen-taxpayer. It is used the bibliographic research to analyze the legitimacy of an alleged fundamental duty to pay taxes result of the necessity of providing an organized and state tax guarantor of fundamental rights. Ponder was able to reach such a stage the citizen-taxpayer intrinsically, would object to commit acts with the intent to divert or defraud the fiscal activity of the State (tax avoidance and evasion).Este artigo apresenta uma análise sobre a importância da educação fiscal como meio para estimular uma consciência e cidadania fiscal no cidadão-contribuinte. Utiliza-se da pesquisa bibliográfica para analisar a legitimidade de um pretenso dever fundamental de pagar tributos, fruto da necessidade do provimento de um Estado fiscal organizado e garantidor dos direitos fundamentais. Pondera-se que, ao alcançar tal estágio, o cidadão- contribuinte, de forma intrínseca, se escusaria de cometer atos com a intenção de desviar ou fraudar a atividade fiscal do Estado (planejamento tributário ilícito)

Photography-based taxonomy is inadequate, unnecessary, and potentially harmful for biological sciences

The question whether taxonomic descriptions naming new animal species without type specimen(s) deposited in collections should be accepted for publication by scientific journals and allowed by the Code has already been discussed in Zootaxa (Dubois & Nemésio 2007; Donegan 2008, 2009; Nemésio 2009a–b; Dubois 2009; Gentile & Snell 2009; Minelli 2009; Cianferoni & Bartolozzi 2016; Amorim et al. 2016). This question was again raised in a letter supported by 35 signatories published in the journal Nature (Pape et al. 2016) on 15 September 2016. On 25 September 2016, the following rebuttal (strictly limited to 300 words as per the editorial rules of Nature) was submitted to Nature, which on 18 October 2016 refused to publish it. As we think this problem is a very important one for zoological taxonomy, this text is published here exactly as submitted to Nature, followed by the list of the 493 taxonomists and collection-based researchers who signed it in the short time span from 20 September to 6 October 2016

Building a Community-Based FAIR Metadata Schema for Brazilian Agriculture and Livestock Trading Data

In this paper, we discuss how we are using metadata schemas and controlled vocabularies to improve interoperability between Brazilian agriculture and livestock trading data providers. A new metadata schema is being created based on a community-based approach. This method relies on knowledge from specialists to define a list of relevant metadata properties for a given domain. In the first step of the research, we extracted metadata from three datasets maintained by three Brazilian public institutions: the Center for Advanced Studies in Applied Economics (Cepea), the Institute of Applied Economic Research (Ipea), and The National Supply Company (Conab). The extracted metadata were the input to the definition of a list of 15 potential metadata properties that specialists are validating

Hematoma intraparenquimatoso cerebral espontâneo: aspectos à tomografia computadorizada Spontaneous cerebral intraparenchymatous hematoma: computed tomography findings

OBJETIVO: Identificar os aspectos mais freqüentes do hematoma intraparenquimatoso cerebral espontâneo observados na tomografia computadorizada. MATERIAIS E MÉTODOS: Foram analisados, retrospectivamente, os exames de tomografia computadorizada de 250 pacientes com hematoma intraparenquimatoso cerebral espontâneo, provenientes de três diferentes hospitais da cidade do Rio de Janeiro. RESULTADOS: O hematoma intraparenquimatoso cerebral profundo foi o de maior incidência, equivalendo a 54,4% (136 casos), seguido do lobar com 34,8% (87 casos). Mais raramente, observou-se sangramento cerebelar em 8,4% (21 casos) e do tronco cerebral em 2,4% (seis casos) dos pacientes. CONCLUSÃO: A cefaléia foi o sintoma mais comum e a hipertensão arterial foi o sinal mais freqüentemente apresentado. A drenagem do hematoma para o sistema ventricular ocorreu mais comumente nos hematoma profundos.<br>OBJECTIVE: To identify the most frequent aspects of spontaneous cerebral intraparenchymatous hematoma found at computed tomography examinations. MATERIALS AND METHODS: We reviewed, retrospectively, the computed tomography studies of 250 patients with spontaneous intracerebral hemorrhage carried out in three hospitals in Rio de Janeiro, Brazil. RESULTS: Deep intracerebral hematomas showed the highest incidence and were observed in 54.4% of the cases (136 patients) followed by lobar hemorrhage in 34.8% of the cases (87 patients). Cerebelar hemorrhage and brainstem bleeding were more rarely observed, occurring in 8.4% (21 patients) and 2.4% (six patients) of the cases, respectively. CONCLUSION: Chronic headache was the most frequent symptom whereas hypertension was observed in the majority of the cases. Blood draining into the ventricular system occurred more frequently in patients with deep hematomas

Multiple sclerosis starting before the age of 18 years: the Brazilian experience

Multiple sclerosis (MS) starting in childhood and adolescence poses a challenge for diagnosis and management of the disease. The aim of the present study was to assess the characteristics of early onset MS in Brazilian patients. Methods Retrospective data collection from specialized MS units. Results From 20 MS units in 11 Brazilian states, 117 cases of MS starting before the age of 18 years were collected. These patients had an average of 10 years of disease duration, still typically with low disability and one relapse every 2.5 years. The mean age for disease onset was 13.7 years. Conclusion The present study introduces a large series of Brazilian cases of pediatric MS. Although some patients presented a very severe form of MS, on the whole the group of patients with MS starting in childhood or adolescence presented a relatively mild form of this disease in Brazil