Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-10T14:03:55Z No. of bitstreams: 1 FlavioChaibDissertacao2016.pdf: 1883384 bytes, checksum: 8b9e010f2b7d3542ecb5e2f93914e648 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-10T14:04:05Z (GMT) No. of bitstreams: 1 FlavioChaibDissertacao2016.pdf: 1883384 bytes, checksum: 8b9e010f2b7d3542ecb5e2f93914e648 (MD5) / Made available in DSpace on 2017-08-10T14:04:05Z (GMT). No. of bitstreams: 1 FlavioChaibDissertacao2016.pdf: 1883384 bytes, checksum: 8b9e010f2b7d3542ecb5e2f93914e648 (MD5) Previous issue date: 2016-12-12 / The tax on transmissions based on death and donation (ITCMD), in Brazil, despite being one of the oldest taxes, has recently aroused interest in doctrine. The recent increase and progression in the rates practiced by the States, the improvement in inspection techniques and the need for an efficient succession planning were the factors that contributed the most to the study of lawyers. Thus, exploratory, bibliographical and documentary research, based on the countries in which the highest rates exist, the analysis of the national tax structure and Piketti's research on the flow of inheritance, we verify the main aspects of the hypothesis of incidence of ITCMD on these countries and is compared with those applied in Brazil and the recommendations are made in the legal-tax model for the ITCMD. This confirms the inefficiency of the ITCMD tax regime in Brazil, which does not meet the current economic and social model, and points to a current tax regime as one of the lowest average rates, base for calculation, impersonality in the rules of passive subjection, complexity in the transfer of companies in succession by inheritance or donation, uniqueness in the rules for donations and inheritance and the risk of international double taxation. This shows the need for changes in the structure of Brazilian taxation, in which there is a concentration of revenues to the Union, and it is possible, ITCMD taxation to be an instrument of public policies for the modification of social inequalities and with great Collection potential, considering the data of the economy. / O imposto sobre transmiss??es causa mortis e doa????o (ITCMD), no Brasil, apesar de ser um dos impostos mais antigos, passou recentemente a despertar o interesse pela doutrina. A recente eleva????o e progressividade nas al??quotas praticadas pelos Estados, a melhoria nas t??cnicas de fiscaliza????o e a necessidade de um planejamento sucess??rio eficiente foram os fatores que mais contribu??ram para o aprofundamento do estudo pelos operadores do direito. Assim, a pesquisa explorat??ria, bibliogr??fica e documental, utilizando como base os pa??ses nos quais existem as maiores al??quotas, a an??lise da estrutura tribut??ria nacional e a pesquisa de Piketti sobre o fluxo das heran??as, verifica-se os principais aspectos da hip??tese de incid??ncia do ITCMD desses pa??ses e compara-se com os aplicados no Brasil e faz-se as recomenda????es no modelo jur??dico-tribut??rio para o imposto de transmiss??o causa mortis e doa????es ??? ITCMD. Dessa forma, confirma-se a inefici??ncia no regime de tributa????o do ITCMD no Brasil, no qual n??o atende ao atual modelo econ??mico e social, aponta-se para um regime de tributa????o atual como uma das menores al??quotas m??dia, a dificuldade quanto a avalia????o da base c??lculo, a impessoalidade nas regras de sujei????o passiva, a complexidade na transmiss??o de empresas na sucess??o por heran??a ou doa????o, a unicidade nas regras para doa????es e heran??a e o risco de dupla tributa????o internacional. Da??, demonstra-se a necessidade de mudan??as na estrutura de tributa????o brasileira, na qual verifica-se uma concentra????o de receitas ?? Uni??o, e que ?? poss??vel, a tributa????o do ITCMD ser um instrumento de pol??ticas p??blicas para modifica????o das desigualdades sociais e com grande potencial arrecadat??rio, considerando os dados da economia.

Made available in DSpace on 2015-04-14T14:34:09Z (GMT). No. of bitstreams: 1 463766.pdf: 343259 bytes, checksum: 72801758566d41847c86606ac71890c6 (MD5) Previous issue date: 2014-07-31 / The opening of succession (death event) is classified in our legal system as one of the ways of property transmission. This transmission, immediately operated, transfers the inheritance left by the deceased one free of charges to the heirs, as no effort is required from the heir to effectively receive it. The inheritance, no matter how it is composed, is considered by civil law as property due to the solemn requirements for its transmission. It is a State attribution, with constitutional provision, the power to tax the referred transmission as it results in an asset increase to the beneficiary. The taxation is meant to be, as it is possible, gradually done. Thus, the hability to pay as the criteria of tax fixation is theme of large debates in doctrine and in jurisprudence when it is understood that the inheritance tax is a real tax and because of this couldn't be related to the heir's hability to pay. In this terms, the present work has the objective to analyse the progressive increase as a way of make the hability to pay principal effective in the succession transmission. / A abertura da sucess?o (evento morte), ? classificada no ordenamento p?trio como uma das formas de transmiss?o da propriedade. Esta transmiss?o, que se opera de forma imediata, transfere a heran?a deixada pelo falecido, a t?tulo gratuito, aos herdeiros, j? que nenhum esfor?o se d? por parte do herdeiro para o seu efetivo recebimento. A heran?a, n?o importa como venha ser composta, ? considerada pela lei civil como um im?vel em face das exig?ncias solenes para a sua transmiss?o. Ao Estado ? atribu?do, por previs?o constitucional, o poder de tributar a referida transmiss?o j? que ela acarreta um acr?scimo patrimonial ao benefici?rio. Esta tributa??o h? que se dar, sempre que poss?vel, de forma graduada. Assim a capacidade contributiva como crit?rio de fixa??o do imposto ? tema de grande debate doutrin?rio e jurisprudencial quando se entende que o imposto sobre heran?a ? um imposto real e por isto n?o poderia ser atrelado a capacidade contributiva do herdeiro. Assim, o presente trabalho tem por objeto a an?lise da progressividade como forma de efetiva??o do princ?pio da capacidade contributiva na transmiss?o sucess?ria.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2016-08-25T20:24:52Z No. of bitstreams: 1 JeanCarlosFerreiraDeLima_TESE.pdf: 23398507 bytes, checksum: fb46bab4c3c63c30912415f64f97c8b4 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2016-08-25T22:13:57Z (GMT) No. of bitstreams: 1 JeanCarlosFerreiraDeLima_TESE.pdf: 23398507 bytes, checksum: fb46bab4c3c63c30912415f64f97c8b4 (MD5) / Made available in DSpace on 2016-08-25T22:13:57Z (GMT). No. of bitstreams: 1 JeanCarlosFerreiraDeLima_TESE.pdf: 23398507 bytes, checksum: fb46bab4c3c63c30912415f64f97c8b4 (MD5) Previous issue date: 2016-03-08 / Processos end?genos recentes proporcionam din?mica ? litosfera e geram as mais variadas formas de relevo, mesmo em ?reas de margens continentais passivas, como ? o caso da ?rea de pesquisa deste trabalho, localizada no Nordeste brasileiro. A reativa??o das estruturas do embasamento pr?-cambriano, ap?s a separa??o entre a Am?rica do Sul e ?frica no Cret?ceo, teve um papel importante na evolu??o de suas bacias, o que proporcionou formas de relevo variadas. Estas caracter?sticas morfodin?micas podem ser facilmente percebidas nos sedimentos de borda das bacias marginais, que apresentam fortes ind?cios dessas reativa??es. O objetivo deste trabalho ? investigar a influ?ncia dos processos morfotect?nicos na estrutura??o da paisagem nos sedimentos da Bacia Para?ba. Para tanto foram utilizados dados aeromagn?ticos de alta resolu??o, imagens da Shuttle Radar TopographicMission-SRTM, dados geol?gicos estruturais, dados de po?os profundos e dados geol?gicos de campo. Nos resultados foi observado que algumas estruturas conhecidas no embasamento da Bacia Para?ba coincidem com os lineamentos magn?ticos e topogr?ficos interpretados como reativa??es de falhas do P?s-Mioceno. A atividade neotect?nica ocorrida na Bacia Para?ba teve a capacidade de reorganizar a deposi??o dos sedimentos e de dominar os padr?es das formas de relevo. Dados estruturais adquiridos nas unidades litoestratigr?ficas mostram evid?ncias de atividade tect?nica associada ? deposi??o e eros?o de sedimentos do final do Cret?ceo at? o presente. Isto indica que a deposi??o dos sedimentos p?s-cret?ceos foi influenciada por reativa??es de estruturas do embasamento pr?-cambriano nesta por??o da margem continental brasileira. / Recent endogenous processes provide dynamic movements in the lithosphere and generate the varied forms of relief, even in areas of passive continental margins, such as the research area of this work located in northeastern Brazil. The reactivation of Precambrian basement structures, after the breakup between South America and Africa in the Cretaceous played an important role in the evolution of basins, which provided generated forms of relief. These morphodynamic characteristics can be easily observed in marginal basins that exhibit strong evidence fault reactivations. The purpose of this study is to investigate the influence of morphotectonic processes in the landscape structuring of Para?ba Basin. Therefore, we used aeromagnetic, high?resolution images of the Shuttle Radar Topographic Mission?SRTM, structural geological data, deep well data and geological field data. Based on the results of the data was observed that some preexisting structures in the crystalline basement coincide with magnetic and topographic lineaments interpreted as fault reactivation of the Post?Miocene units in the Para?ba Basin. Faults that offset lithostratigraphic units provided evidence that tectonic activity associated with the deposition and erosion in the Para?ba Basin occurred from Cretaceous to the Quaternary. The neotectonic activity that occurred in Para?ba Basin was able to influence the deposition of sedimentary units and landforms. It indicates that the deposition of post?Cretaceous units was influenced by reactivation of Precambrian basement structures in this part of the Brazilian continental margin.

Made available in DSpace on 2014-12-17T14:44:18Z (GMT). No. of bitstreams: 1 MicheleVO_DISSERT.pdf: 9305862 bytes, checksum: 2d47288223836ac6ba52c9de6822c77f (MD5) Previous issue date: 2013-12-11 / genetic and environmental factors contribute to the development of cardiovascular risk and that influence can be differentiated by factors characteristic of each population, age and sex. Aim: To investigate the heritability of anthropometric and biochemical markers as predictors of cardiovascular risk in men and women of different age groups, using the method of twins. Methods: A sample of 88 subjects and of these 52 children and adolescents (08-17 years old) 32 monozygotic (20 female and 12 male) and 20 dizygotic (12 female and 08 male) and 36 adults (18-28 years age) 24 monozygotic (08 female and 16 male) and 12 dizygotic (06 female and 06 male), living in the metropolitan region of Natal / RN, Brazil. Anthropometric measures were taken as the height, body mass, waist circumference (WC), sum of skinfolds (ΣDC), fat percentage CUN-BAE, BMI and conicity. Biochemical markers analyzed were: fasting glucose (GLU), total cholesterol (COL), HDL-C, LDL-C and triglycerides (TG). After processing the data the index of heritability (h2) = (S ? MZ) / S ? DZ (DZ S ?) X100 was applied disaggregated by sex and age. Results: The variables showed differential heritability of behavior for men and women, depending on age. The variables with the highest heritability values were ΣDC, GLU, HDL, TG, in men and BMI, WC, ΣDC, GLU, HDL-C and TG in women. And more influenced by the environment variables were: body mass, BMI, Chol, LDL-C in men; body mass and LDL-C in women. Conclusion: Differences index of heritability by gender for cardiovascular risk predictors may assist in planning specific intervention strategies according to gender and stage of life of that individual. It is from the level of environmental influence that can run interventions for changes of components related to cardiovascular risk / Os fatores gen?ticos e ambientais contribuem para o desenvolvimento do risco cardiovascular e essa influ?ncia pode ser diferenciada por fatores caracter?sticos de cada popula??o, idade e sexo. Objetivo: investigar a herdabilidade de vari?veis antropom?tricas e marcadores bioqu?micos como preditores do risco cardiovascular em homens e mulheres de diferentes faixas et?rias, utilizando o m?todo de g?meos. M?todos: Amostra composta por 130 g?meos, sendo do sexo feminino 42 monozigotos e 32 dizigotos e do sexo masculino 28 monozigotos e 28 dizigotos, residentes na regi?o metropolitana de Natal/RN, Brasil. Como medidas antropom?tricas foram aferidas a estatura, massa corporal, circunfer?ncia da cintura (CC), somat?rio de dobras cut?neas (∑DC), percentual de gordura CUN-BAE, IMC e ?ndice de conicidade. Os marcadores bioqu?micos analisados foram: glicemia de jejum (GLI), colesterol total (COL), HDL-C, LDL-C e triglicer?deos (TG). Ap?s o tratamento dos dados foi aplicado o ?ndice de herdabilidade (h2) = ((S? DZ S? MZ) / S? DZ) x 100; separado por sexo e idade. Resultados: As vari?veis apresentaram comportamento de hereditariedade diferenciado para homens e mulheres, dependendo da idade. As vari?veis com maior herdabilidade foram: ∑DC, GLI, HDL, TG, nos homens; e IMC, CC, ∑DC, GLI, HDL-C e TG nas mulheres. E as vari?veis mais influenciadas pelo ambiente foram: Massa, IMC, COL, LDL-C, nos homens; massa e LDL-C nas mulheres. Conclus?o: As diferen?as por sexo do ?ndice de herdabilidade para os preditores do risco cardiovascular podem auxiliar no planejamento de estrat?gias de interven??o espec?ficas de acordo com o sexo e est?gio da vida desse indiv?duo. ? a partir do n?vel de influ?ncia ambiental que poder? correr as interven??es para modifica??es dos componentes relacionados ao risco cardiovascular

Made available in DSpace on 2014-12-17T14:20:12Z (GMT). No. of bitstreams: 1 GloriaLFR.pdf: 1104480 bytes, checksum: 5f980e2d20c21e93f1bbcf2d1d93cff7 (MD5) Previous issue date: 2008-11-28 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The proposal of this study was to work with women in the politics, focusing on their trajectories, biographies and speeches, to catch the meanings given by themselves to their insertion in the political field. The privileged instrument of research was the autobiographical narratives of fifteen women who, in Para?ba, had participated of the electoral processes and the life partisan politics in the period from 1998 to 2008, in the state and federal scopes. This permitted us to search the dimension of their lived expericence, to understand the trajectories and the processes of autonomation of the women, in the politics. Moreover, a quantitative mapping of the feminine presence in the processes was made electoral politicians in a wider context. In a similar way, two surveys had been carried throughout the research, among others aspects, to understand that image voters and politicians they construct concerning the feminine participation in this field. These instruments were important not to lose of all the social view where these lives were developed, the places from which these women speak and locate and the social meanings originated from this participation. The research aimed to establish dialogues between knowing and fields of discipline, beyond the dichotomy of actor/structure, preventing generalizations that ignore the plurality of the individuals, to reveal some aspects of the complex and contradictory processes that involve their participation in the political field. At last, it is tried to show that, although the frequent accusations of autonomy lack, when establishing relations in the public space, the women, as all subjects, can reflect about themselves, the motives of their thoughts and their actions escaping from the servitude of the repetition and avoid being only product of the institution that formed them (CASTORIADIS, 1992, p.140-141) / A proposta desse estudo foi trabalhar com mulheres na pol?tica, privilegiando suas trajet?rias, biografias e falas, para captar os sentidos dados por elas mesmas ? sua inser??o no campo pol?tico. O instrumento de pesquisa privilegiado foram as narrativas autobiogr?ficas de quinze mulheres que, na Para?ba, participaram dos processos eleitorais e da vida pol?tica partid?ria, no per?odo de 1998 a 2008, nos ?mbitos estadual e federal, o que permitiu buscar a dimens?o do vivido, entender as trajet?rias e os processos de autonomiza??o das mulheres, na pol?tica. Al?m disso, foi feito um mapeamento quantitativo da presen?a feminina nos processos pol?ticos eleitorais num contexto mais amplo. Do mesmo modo, foram realizados dois levantamentos que buscaram, entre outros aspectos, entender que imagem eleitoras e pol?ticos constroem acerca da participa??o feminina nesse campo. Esses instrumentos foram importantes para n?o perder de vista o todo social onde essas vidas se desenvolvem, os lugares a partir dos quais essas mulheres falam e se posicionam e os significados sociais advindos dessa participa??o. Procurou-se estabelecer di?logos entre saberes e campos disciplinares, para al?m da dicotomia ator/estrutura, evitando generaliza??es que ignoram a pluralidade dos indiv?duos, para revelar, alguns aspectos dos complexos e contradit?rios processos que envolvem sua participa??o no campo pol?tico. Enfim, tenta-se mostrar que, apesar das freq?entes acusa??es de falta de autonomia, ao estabelecerem rela??es no espa?o p?blico, as mulheres, como todo sujeito, podem refletir sobre si mesmas, as raz?es de seus pensamentos e motivos de seus atos , escapando da servid?o da repeti??o e deixando de serem apenas produtos da institui??o que as formou (CASTORIADIS, 1992, p.140-141)

Made available in DSpace on 2015-03-13T17:08:37Z (GMT). No. of bitstreams: 1 AndreJPCB_DISSERT.pdf: 4384821 bytes, checksum: f23022c7fe9a0e10cf6b38d62f412fc4 (MD5) Previous issue date: 2013-06-17 / The physical structural modeling tool is being increasingly used in geology to provide information about the evolutionary stages (nucleation, growth) and geometry of geological structures at various scales. During the simulations of extensional tectonics, modeling provides a better understanding of fault geometry and evolution of the tectonic-stratigraphic architecture of rift basins. In this study a sandbox type apparatus was used to study the nucleation and development of basins influenced by previous structures within the basement, variably oriented as regards to the main extensional axis. Two types of experiments were conducted in order to: (i) simulate the individual (independent) development of half-grabens oriented orthogonal or oblique to the extension direction; (ii) simulate the simultaneous development of such half-grabens, orthogonal or oblique to the extension direction. In both cases the same materials (sand mixed with gypsum) were used and the same boundary conditions were maintained. The results were compared with a natural analogue represented by the Rio do Peixe Basin (one of the eocretaceous interior basins of Northeast Brazil). The obtained models allowed to observe the development of segmented border faults with listric geometry, often forming relay ramps, and the development of inner basins faults that affect only the basal strata, like the ones observed in the seismic sections of the natural analogue. The results confirm the importance of basement tectonic heritage in the geometry of rift depocenters / A modelagem estrutural f?sica ? uma ferramenta cada vez mais usada na geologia para fornecer informa??o sobre os diversos est?gios evolutivos (nuclea??o, desenvolvimento) e geometria de estruturas geol?gicas em v?rias escalas. No caso particular da simula??o da tect?nica distensional, a modelagem proporciona uma melhor compreens?o da geometria e evolu??o de falhas e da arquitetura tectonoestratigr?fica de bacias rifte. Neste trabalho foi utilizado um aparato tipo caixa de areia para estudar a nuclea??o e desenvolvimento de bacias influenciadas por estruturas pr?vias no embasamento, com trend vari?vel em rela??o ? dire??o de distens?o. Para tal, foram realizados dois tipos de experimentos para: (i) simular o desenvolvimento individual (independente) de semigr?ben com abertura ortogonal ou obl?qua ? dire??o de distens?o; (ii) simular o desenvolvimento simult?neo desses semigr?ben ortogonais ou obl?quos ? dire??o de distens?o. Em ambos os casos foi utilizado o mesmo material (mistura de areia e gesso) e mantidas as condi??es de contorno. Os resultados obtidos foram comparados com um an?logo natural representado pela Bacia do Rio do Peixe (uma das bacias interiores eocret?ceas do Nordeste do Brasil). Os modelos permitiram observar o desenvolvimento segmentado das falhas de borda, com geometria l?strica, frequentemente formando rampas de revezamento, al?m do desenvolvimento de falhas internas ?s bacias localizadas nas suas por??es mais basais, similares ?quelas observadas nas se??es s?smicas do an?logo natural. Os resultados confirmam a influ?ncia da heran?a tect?nica do embasamento na geometria dos depocentros rifte