Fundação de Apoio a Pesquisa e à Inovação Tecnológica do Estado de Sergipe - FAPITEC/SE / The Tax on Services of any nature, is the main tax tribute collected by most of the municipalities of the Northeast, it is interesting to discuss the factors that drive their collection, without there being an immediate burden on the population (rate increase). The objective of this work is to analyze the effect of institutional factors on the collection of the Tax on Services of any Nature (ISSQN) in the medium and large municipalities of the Northeast region. Therefore, the vision of the new institutional economy, which conceptualizes the institutions and presents the institutional factors that will promote the growth of a country or region, will be presented as a theoretical reference. The other part of the theoretical framework presents the concepts of taxation theory until the characteristics and transformations of the Brazilian tax system, the municipal tax systems, and, in particular, the ISSQN, are reached. As empirical strategy, panel data analysis was used, measuring the impact of institutional factors through dummy variables. It was observed that the institutional factors, besides guaranteeing good institutional relations, also affects the collection, being that in the majority of the studied factors, in a positive way. / O Imposto sobre Serviços de Qualquer Natureza, é o principal tributo próprio arrecadado pela maioria dos municípios do Nordeste, é interessante a discussão dos fatores que impulsionam a sua arrecadação, sem que haja ônus imediato para a população (aumento de tarifa). O objetivo deste trabalho é analisar o efeito de fatores institucionais sobre a arrecadação do Imposto sobre Serviços de Qualquer Natureza (ISSQN) nos municípios de médio e grande porte da região Nordeste. Para tanto, será apresentado como referencial teórico a visão da nova economia institucional, que conceitua as instituições e apresenta os fatores institucionais que venham a promover o crescimento de um país ou região. A outra parte do referencial teórico apresenta os conceitos da teoria da tributação até chegar as características e transformações do sistema tributário brasileiro, dos sistemas tributários municipais, e, em particular, do ISSQN. Como estratégia empírica utilizou-se a análise de dados em painel, mensurando o impacto dos fatores institucionais através de variáveis dummy. Observou-se que os fatores institucionais, além de garantir boas relações institucionais, também afeta a arrecadação, sendo que na maioria dos fatores estudados, de forma positiva. / São Cristóvão, SE

Made available in DSpace on 2016-04-26T20:22:42Z (GMT). No. of bitstreams: 1 Vivian Zaroni.pdf: 1174512 bytes, checksum: 0a38af1b9c8d1920a7cbc24b1eedc222 (MD5) Previous issue date: 2014-03-24 / This search aims to treat the efects of certain kind of decisions that are pronounced by a monocratic judgment, that is not submited to any appeal, as when convert agravo de instrumento in agravo retido, or concede or deny suspensive effects or even antecipate the effects of appeal, as treated in the sole paragraph, of clause number 527 of Civil Procedure Code. Therefore, the study begins with an overview of the principle of second tier of judicial authority as well as the natural judge of the appeal . It presents an overview of the appeal system, specifically in relation of agravo and, finally, point defects of unconstitutional presents in the legal prevision / O presente trabalho tem por objetivo abordar a (ir)recorribilidade das decisões monocráticas dos relatores quando exaradas em caráter interlocutório, que convertem o agravo de instrumento em agravo retido, concedem ou denegam efeito suspensivo ao recurso de agravo de instrumento ou, ainda, antecipam os efeitos da tutela recursal, na forma tratada no parágrafo único, do artigo 527, do Código de Processo Civil. Para tanto, o estudo inicia-se com uma perspectiva dos princípios do duplo grau de jurisdição, bem como do juiz natural dos recursos . Apresenta um panorama geral do sistema recursal, especificamente no que se refere ao recurso de agravo e, por fim, aponta vícios de inconstitucionalidades presentes nesta disposição legal

Esta pesquisa teve como objetivo explicar a gestão municipal de tributos pelas regras de controle fiscal na arrecadação do Imposto Sobre Serviços de qualquer natureza, quando fortalecidas pela tecnologia da internet, sob uma perspectiva da Nova Economia Institucional (NIE), com ênfase na visão da sua vertente a Economia de Custos de Transação (TCE). Por meio de um estudo de caso único (piloto), identificaram-se os procedimentos de controle fiscal e analisou-se o fluxo das informações processadas e os resultados econômico-sociais proporcionados. Seguiu-se com um estudo de casos múltiplos de dez Municípios do Estado de São Paulo (Brasil), a partir de um modelo lógico elaborado em função das conclusões do estudo piloto, apurando-se o aumento da capacidade de controle pela ampliação da quantidade, agilidade e qualidade das informações processadas, que diminui, ainda que limitadamente, a assimetria de informações entre as partes, podendo gerar uma redução nos custos de oportunismo presentes nos custos de obtenção da informação que, se produzida, reflete um acréscimo do valor de imposto pago pelo contribuinte, alterando o desempenho da arrecadação do ISS para o Fisco municipal. O uso da tecnologia revelou-se fortalecedor para as regras de Controladoria e Contabilidade Gerencial existentes na área fiscal municipal. / This research aims at explaining the municipal management of taxes according to the fiscal control rules about collecting the ISS (tax on services of any nature), when strengthened by the Internet technology, based on a perspective of NIE (New Institutional Economics), with emphasis on the viewpoint from the TCE (Transaction Costs Economics). Through the study of a unique case (pilot), the procedures of fiscal control were identified and the flux of processed information and its socio-economic results were analyzed. Furthermore, multiple case studies of ten municipalities of the State of Sao Paulo were studied, underpinned by a logical model developed from the conclusions of the pilot case, of which resulted in the increase in the control capacity through the amplifying of quantity, agility and quality of processed information, which decreases, in a limited manner, the asymmetry of information between the parties and therefore generating a reduction in the opportunism costs found in the costs of information gathering, which when produced reflects an addition in the amount of tax paid by the tax payer, altering the accomplishment of the collection of ISS to the municipal Revenue. The use of technology revealed itself to strengthen the rules of the controlling and management accounting that exist in the municipal tax area.

Esta pesquisa teve como objetivo explicar a gestão municipal de tributos pelas regras de controle fiscal na arrecadação do Imposto Sobre Serviços de qualquer natureza, quando fortalecidas pela tecnologia da internet, sob uma perspectiva da Nova Economia Institucional (NIE), com ênfase na visão da sua vertente a Economia de Custos de Transação (TCE). Por meio de um estudo de caso único (piloto), identificaram-se os procedimentos de controle fiscal e analisou-se o fluxo das informações processadas e os resultados econômico-sociais proporcionados. Seguiu-se com um estudo de casos múltiplos de dez Municípios do Estado de São Paulo (Brasil), a partir de um modelo lógico elaborado em função das conclusões do estudo piloto, apurando-se o aumento da capacidade de controle pela ampliação da quantidade, agilidade e qualidade das informações processadas, que diminui, ainda que limitadamente, a assimetria de informações entre as partes, podendo gerar uma redução nos custos de oportunismo presentes nos custos de obtenção da informação que, se produzida, reflete um acréscimo do valor de imposto pago pelo contribuinte, alterando o desempenho da arrecadação do ISS para o Fisco municipal. O uso da tecnologia revelou-se fortalecedor para as regras de Controladoria e Contabilidade Gerencial existentes na área fiscal municipal. / This research aims at explaining the municipal management of taxes according to the fiscal control rules about collecting the ISS (tax on services of any nature), when strengthened by the Internet technology, based on a perspective of NIE (New Institutional Economics), with emphasis on the viewpoint from the TCE (Transaction Costs Economics). Through the study of a unique case (pilot), the procedures of fiscal control were identified and the flux of processed information and its socio-economic results were analyzed. Furthermore, multiple case studies of ten municipalities of the State of Sao Paulo were studied, underpinned by a logical model developed from the conclusions of the pilot case, of which resulted in the increase in the control capacity through the amplifying of quantity, agility and quality of processed information, which decreases, in a limited manner, the asymmetry of information between the parties and therefore generating a reduction in the opportunism costs found in the costs of information gathering, which when produced reflects an addition in the amount of tax paid by the tax payer, altering the accomplishment of the collection of ISS to the municipal Revenue. The use of technology revealed itself to strengthen the rules of the controlling and management accounting that exist in the municipal tax area.

The aim of this study is to highlight the significance of the prohibition of making any image of God as found in the second commandment of the Decalogue in Exodus 20:4-6 with its inner-biblical interpretations in Exodus 32:1-6 and in Isaiah 40:18-20. This study has discussed the close connection between the prohibition of making any image of God in the second commandment of the Decalogue, the idea of Yahweh’s incomparability in the introduction and the command to worship God only in the first commandment. God’s incomparability prevents Israel from worshipping any other god by making images of them or making any image of God. The ‘construct of the introduction and the first two commandments of the Decalogue’ serves as a linchpin concept in our understanding of the prohibition of making any image of God. The aniconism matriculated in the second commandment of the Decalogue in Exodus 20:4-6 in relation with the introduction and the first commandment in Exodus 20:2-3 forms the basis for the prohibition of making any image of God from the Sinai event onwards. This construct in Exodus 20:2-6 is shared with Exodus 32:1-6 and Isaiah 40:18-20. There an inner-biblical interpretation of the aniconism of the second commandment of the Decalogue in Exodus 20:4-6 in reaction with the introduction and the first commandment in Exodus 20:2-3 explicates and applies the meaning of the command in a new situation. Chapter 1 deals with the statement of the problem and the hypothesis of this study, its methodology, theological rationale, and the aim of this study. Chapter 2 discusses that the prohibition of making any image of God in the second commandment of the Decalogue in Exodus 20:4-6 is important, not only as a phenomenon in the Pentateuch, but also as the provenance of aniconism in the rest of Old Testament. Exodus 20:4-6 can be considered as the explicit traceable provenance of the prohibition of making any image of God in the Pentateuch and the rest of Old Testament. The ‘introduction and first two commandments of the Decaologue construct’ provides a framework within which the meaning of the prohibition of making any image of God in the second commandment can be understood in the context of the introduction of the Decalogue in Exodus and the first commandment of the Decalogue. The second commandment of the Decalogue is sometimes backed up by only the first commandment of the Decalogue and sometimes by both of them. The origin of the second commandment of the Decalogue in Exodus 20:4-6 as the prohibition of making any image of God whether it comes from the early or later stages of Israel’s history is discussed with the discussion on the arrangement of the Decalogue in the Sinai pericope (Ex 19:1-24:11) and the relation between the two Decalogues in Exodus 20:2-17 and Deuteronomy 5:6-21. The sharp differences of opinions on the provenance of the prohibition in the second commandment of the Decalogue in Exodus 20:4-6 is dealt with. This study supposes that the dating of the prohibition on making any image of God of the Decalogue should be attributed to Moses’ time as stated in the text of the Pentateuch. Chapter 3 deals with one key Pentateuchal text for the prohibition of making any image of God, Exodus 32:1-6, as an example that the second commandment represents the prohibition on making any image of God in relation with the introduction and the first commandment of the Decalogue proclaiming God’s incomparability, which is called ‘the introduction and the first two commandments of the Decalogue construct’ in this study. Exodus 32:1-6 is regarded to be an interpretation of the prohibition of making any image of God in the second commandment of the Decalogue in Exodus 20:4-6. Chapter 4 deals with Isaiah 40:18-20, which forbids idol-fabrication and the worship of an image of God in its relation with the proclamation of God’s incomparability, as well as with the worship of other gods and their images. This chapter deals with the similarity of the negative attitude toward worship of God through images found in the legal and prophetical parts of the Hebrew Bible. Theologically speaking, Isaiah’s message is in line with the Pentateuch, and flows from the office of the prophet as a plenipotentiary of God to condemn the transgression of the covenantal law. This similarity of the idea between them is seen in respect of its linguistic aspects. Considering the rules of the nature of analogies between texts, there can be seen a correlation between the introduction and first two commandments of the Decalogue in Exodus 20:2-6 and the passage dealing with the incomparability of God and the idol-fabrication in Isaiah 40:18-20. The final chapter summarizes the flow of the argument in this thesis dealing with three phenomena of aniconism in the Old Testament and suggests the conclusion of this thesis based on the result of the exegetical and thematic study on the three passages. / Thesis (PhD)--University of Pretoria, 2011. / Old Testament Studies / unrestricted

Background  Both Intimate partner violence and under 5- child mortality are alarmingly high in the world, Nigeria is one of the leading countries. The adverse health outcomes for both women and children as a result of living in a violent environment need to be addressed and combatted. This study aimed to investigate whether there was any association between maternal exposure of lifetime violence (Emotional, physical, sexual, and any violence) and under-5 child mortality.  Method  The study was a cross-sectional study based on secondary data from Nigerian demographic health surveys (DHS) from 2018. The study sample consisted of 8389 married and non-married women, aged 15-49 years who completed the domestic violence module, with a dead or alive first-born child. To assess the associations between maternal experience of lifetime exposure of different types of violence (Emotional, physical, sexual, and any violence) and under-5 child mortality Chi-squared tests were performed, followed by logistic regression. Result In this study, the prevalence of emotional violence was 33,6 %, physical violence 21,3 %, sexual violence 7,7 % and any violence 38,5 %. Moreover, 6,7 % of the children in the sample were dead. The results showed that emotional violence, physical violence, and any violence were not significantly associated with under-5 child mortality. However, sexual violence showed an association with under-5 child mortality (P-value: 0,002). In addition, logistic regression showed that religion was associated with under-5 child mortality (P-value: <0,001). Muslim women had increased odds of child death, compared with Christian women(aOR:0,63, CI:0,50-0,78). The oldest women aged 40-49 years were found to be associated with under-5 child mortality (P-value:< 0,001). High maternal age increased the odds for under-5 child mortality (aOR: 2,08, CI:1,58-2,75). Moreover, maternal working status was associated with under-5 child mortality (P-value: <0,001). Working women had increased odds for experiencing child death, compared with the non-working women (aOR: 7,04, CI: 4,99-9,92). Finally, wealth was negatively associated with the outcome of under-5 child mortality (P-value: 0,007). The richest women had the lower odds of under-5 mortality, compared with the poorest women (aOR: 0,62, CI: 0,44-0,88). Conclusion The study showed an association between sexual violence and under-5 child mortality. Both sexual IPV and under-5 child mortality must be addressed urgently because it has detrimental effects on both women’s and children’s health in Nigeria. The study also found that high maternal age increases the odds for under-5 child mortality, and adequate age for motherhood must be promoted, to save the lives of children. Moreover, belonging to a low wealth quintile increases the risk for child death, and therefore poverty must be relived in Nigeria, so SDG 3.2.1 can be reached: “End all preventable deaths under 5 years and not more than 25 child deaths per 1000 live births by 2030”.

Em geral, as formulações disponíveis na literatura para a análise de cascas laminadas reforçadas com fibras substituem o meio original heterogêneo por um homogêneo equivalente, que dificulta a identificação das tensões fibra-matriz, ou requerem que a malha de elementos finitos seja disposta de modo que os nós dos elementos finitos de fibra coincidam com os nós dos elementos finitos de casca, que é uma exigência bastante restritiva e que aumenta o número de graus de liberdade do sistema de equações resultante. Neste sentido, o objetivo geral desta tese consiste em desenvolver uma formulação para a inclusão de fibras longas e curtas aleatórias nas diversas lâminas de cascas laminadas anisotrópicas com não linearidade geométrica utilizando o método dos elementos finitos sem aumentar o número de graus de liberdade do sistema de equações resultante e sem a necessidade de coincidência de nós na discretização das fibras e da matriz. Nesta formulação, o elemento finito triangular de casca laminada utilizado para discretizar a matriz possui dez nós e sete graus de liberdade por nó, sendo três translações, três componentes do vetor generalizado e a taxa de variação linear da deformação ao longo da espessura. As fibras curvas, curtas aleatórias ou longas, são introduzidas, em qualquer camada do laminado, por meio de relações cinemáticas que garantem sua aderência à matriz sem a introdução de novos graus de liberdade no sistema de equações resultante. Para discretizá-las são utilizados elementos finitos unidimensionais de ordem qualquer com três graus de liberdade por nó e que consideram consistentemente a não linearidade geométrica. Todas as grandezas envolvidas são escritas em relação à configuração inicial do corpo, caracterizando a descrição Lagrangeana total ou material do movimento. Para modelar o comportamento do material adota-se a Lei Constitutiva de Saint-Venant-Kirchhoff que relaciona de forma linear o tensor de tensões de Piolla-Kirchhoff de segunda espécie e o tensor de deformações de Green-Lagrange. O equilíbrio é encontrado a partir do Princípio da Mínima Energia Potencial Total e o sistema não linear de equações resultante é resolvido utilizando-se o procedimento iterativo de Newton-Raphson. As ações externas podem ser introduzidas ao sistema de forma total ou incremental e a contribuição das fibras para a energia do sistema é adicionada na matriz global do problema. Os exemplos numéricos testados validam e demonstram as potencialidades da formulação proposta. / In general, the Finite Element (FE) formulations available in the literature for the analysis of fibre reinforced laminated shells replace the original heterogeneous medium by an equivalent homogeneous one, which makes difficult the identification of fiber-matrix stress distribution, or require that the finite element mesh is arranged in a way that the fibre finite element nodes coincide with the shell finite element ones, which is a very restrictive requirement and increases the number of degrees of freedom of the resulting system of equations. In this sense, the objective of this thesis is to develop a formulation for the inclusion of long and random short fibres in any layer of FE laminated anisotropic shells developing large displacement and rotations without increasing the number of degrees of freedom and the necessity of matching nodes in the discretization of the fibre and the matrix. In this formulation, the triangular laminated shell finite element used to discretize the matrix has ten nodes and seven degrees of freedom per node, that are, three translations, three components of a generalized vector and the linear rate of strain variation along the thickness. The curved fibres, long or random short, are introduced in any layer of the laminate shell by means of kinematic relation to ensure its adherence to the matrix without introducing new degrees of freedom in the resulting system of equations. To discretize them, any order one-dimensional finite elements with three degrees of freedom per node are used. These fibres elements are consistently considered by Geometric nonlinearity. All involved variables are written with respect to the initial configuration of the body, characterizing the Total Lagrangian description. To model the behavior of the material we use the Saint-VenantKirchhoff Constitutive Law that relates linearly the second Piolla-Kirchhoff stress tensor and Green-Lagrange strain tensor. The equilibrium is achieved from the Principle of Minimum Potential Energy and the non-linear system of equations is solved by the Newton-Raphson iterative procedure. External loads may be introduced to the system by one or various steps and the contribution of fibres to the energy of the system is added to the global matrix of the problem. The numerical examples validate and demonstrate the potential of the proposed formulation.

Made available in DSpace on 2016-04-26T20:25:32Z (GMT). No. of bitstreams: 1 ANA PAULA SCHINCARIOL LUI.pdf: 1059573 bytes, checksum: d25bf442be18de4f864eb48223896d40 (MD5) Previous issue date: 2007-05-29 / This work aims at confronting constitutional, legal and academic analyses, related to the systems of establishment, calculation and collection of PIT, with the practical analysis, in other words, with the way by which the taxpayer raises the effective tribute calculation basis and calculates the due amount. Therefore, after the study of the constitutional text, of the constitutional definition of "income and proceeds of any nature", and of the analysis of the constitutional precepts applicable to the formation of the PIT calculation basis, which constitute the first stage of the work First and Second Chapters , the four systems of calculation and collection of the PIT are studied and their unconstitutional aspects identified on the second part of it Third Chapter. Thus, the concepts and definitions studied in the first part of the work will be applied to the second part, showing many times, in the attempt of facilitating and hastening the outturn, that the constitutional concept of "income and proceeds of any nature" is confronted, and the commandments extracted from the constitutional precepts are not observed, and also in the counting of the due tribute the reduction of the basic expenses, necessary to the taxpayer's maintenance and of his/her family, is not allowed, consequently starting to tax not the patrimonial increment but the taxpayer's patrimony / O presente trabalho tem por objetivo confrontar as análises constitucional, legal e acadêmica, relacionadas à sistemática de instituição, apuração e cobrança do IRPF, com a análise prática, ou seja, com a forma pela qual o contribuinte apura a efetiva base de cálculo do tributo e calcula o montante devido. Por isso, após o estudo do texto constitucional, da definição constitucional de renda e proventos de qualquer natureza e da análise dos princípios constitucionais aplicáveis à formação da base de cálculo do IRPF, que constituem a primeira etapa do trabalho Primeiro e Segundo Capítulos , passam-se a estudar, na segunda parte dele Terceiro Capítulo , as quatro sistemáticas de apuração e cobrança do IRPF e a se identificarem os seus aspectos inconstitucionais. Assim, à segunda parte do trabalho, serão aplicados os conceitos e definições estudados na primeira parte, ficando claro que, muitas vezes, na tentativa de facilitar e agilizar a arrecadação tributária, afronta-se o conceito constitucional de renda e proventos de qualquer natureza e não se observam os mandamentos extraídos dos princípios constitucionais ou, ainda, na apuração do tributo devido, não se permite o abatimento das despesas básicas, necessárias à manutenção do contribuinte e de sua família, passando-se a tributar não o acréscimo patrimonial, mas, sim, o patrimônio do contribuinte

Made available in DSpace on 2016-04-26T20:19:28Z (GMT). No. of bitstreams: 1 Leticia B Tourinho Dantas.pdf: 1597174 bytes, checksum: 5c44043243b574409da20f7947520f9b (MD5) Previous issue date: 2010-10-13 / The objective of this work is to study the rules that deal with the impact of the tax services (ISSQN) in situations that characterize the import of services in order to verify its compatibility with positive legislation. The research has as its starting point the analysis of the constitutional text, seeking to build content, meaning and scope of prescriptive statements that impact directly on the legal regime of the ISS. In this plan, we focus the study of standards of competence of the ISS and what constitutes it and other infraconstitucional enunciations, through studying the role of supplementary law on the conformation of the legal system of the ISS. Traced the boundaries of both substance and form that define the institution of Tax Services at the constitutional level, the archetype of this constitutional duty is achieved, partly to investigate these prescriptive statements introduced in the legal system from the LC 116/03, analyzing the limits of positive law, each of the criteria of the rule of taxation possible from the ISS by building their semantic content, focusing on those that can trigger further discussions in relation to the tax in imports of services, namely the substantive test, the space and subjective criteria. We concluded that neither the constitutional legislator nor complement legislator, the determination of the substantive (conjugation of the verb with the complement), limited, both vehicles sheaths to address the possible materiality of the tax as the provision of services. On the space criterion, closely related to the principle of territoriality, we verify the possibility of adopting the principle of origin, as well as the destination on the taxation of services, being indispensable to the location of taxable activity the existence of evidence of connection to the Brazilian legal system, in order to legitimize the tax. Regarding the subjective criterion, especially on the topic of passive submission, we note that the legislature has the freedom to choose those which are responsible for compliance with the tax liability within the prescribed limits, may choose different person from the one who gets the economic benefit arising from activity of service provision, provided that there is another rule that permits restitution (reimbursement or retention). That done, we begin the analysis of rule of tax incidence of the incident ISS on the import of services covered by the same method in the previous steps, proving its compatibility with the Brazilian legal system / O objetivo do presente trabalho é estudar as normas que dispõem sobre a incidência do Imposto sobre Serviços de Qualquer Natureza nas situações que caracterizam a importação de serviços, a fim de verificar a sua compatibilidade com o ordenamento jurídico-positivo. A pesquisa tem como ponto de partida a análise do Texto Constitucional, buscando construir o conteúdo, sentido e alcance dos enunciados prescritivos que influem diretamente no regime jurídico do ISS. Neste plano, as atenções se voltam para o estudo da norma de competência do ISS e dos seus integrantes constitutivos como os princípios e demais enunciados infraconstitucionais, passando pelo estudo do papel da lei complementar na conformação do regime jurídico do ISS. Traçados os limites de fundo e de forma que delimitam a instituição do Imposto sobre Serviços no plano constitucional, alcança-se o arquétipo constitucional deste imposto, parte para a investigação dos enunciados prescritivos introduzidos no ordenamento jurídico a partir da LC n. 116/03, analisando dentro dos limites do direito positivo, cada um dos critérios integrantes da regra-matriz de incidência tributária possível do ISS, a partir da construção dos respectivos conteúdos semânticos, enfatizando aqueles que podem provocar maiores discussões em relação à incidência do imposto na importação de serviços, a saber o critério material, o critério espacial e o critério subjetivo. Conclui que não houve por parte, seja do legislador constitucional seja do legislador complementar, a determinação do critério material (conjugação do verbo com o complemento), limitando-se, ambos os veículos introdutores, a tratar da materialidade possível do imposto como sendo a prestação de serviços. Quanto ao critério espacial, intimamente relacionado ao princípio da territorialidade, verifica-se a possibilidade de adoção do princípio da origem, tanto quanto do destino na tributação da prestação de serviços, sendo indispensável para a localização da atividade tributável a existência de elementos de conexão com o ordenamento jurídico brasileiro, de modo a legitimar a tributação. Em relação ao critério subjetivo, em especial no tópico da sujeição passiva, constata-se que tem o legislador liberdade para a escolha daquele a quem incumbe o cumprimento da obrigação tributária, dentro dos limites previstos, podendo escolher pessoa diversa daquela que obtém o benefício econômico decorrente da atividade de prestação de serviço, desde que exista uma outra norma, que autorize a restituição (retenção ou reembolso). Feito isso, tem início a análise da regra-matriz de incidência tributária do ISS incidente na importação de serviços, pelo mesmo método percorrido nas etapas anteriores, concluindo pela sua compatibilidade com o ordenamento jurídico brasileiro

Em geral, as formulações disponíveis na literatura para a análise de cascas laminadas reforçadas com fibras substituem o meio original heterogêneo por um homogêneo equivalente, que dificulta a identificação das tensões fibra-matriz, ou requerem que a malha de elementos finitos seja disposta de modo que os nós dos elementos finitos de fibra coincidam com os nós dos elementos finitos de casca, que é uma exigência bastante restritiva e que aumenta o número de graus de liberdade do sistema de equações resultante. Neste sentido, o objetivo geral desta tese consiste em desenvolver uma formulação para a inclusão de fibras longas e curtas aleatórias nas diversas lâminas de cascas laminadas anisotrópicas com não linearidade geométrica utilizando o método dos elementos finitos sem aumentar o número de graus de liberdade do sistema de equações resultante e sem a necessidade de coincidência de nós na discretização das fibras e da matriz. Nesta formulação, o elemento finito triangular de casca laminada utilizado para discretizar a matriz possui dez nós e sete graus de liberdade por nó, sendo três translações, três componentes do vetor generalizado e a taxa de variação linear da deformação ao longo da espessura. As fibras curvas, curtas aleatórias ou longas, são introduzidas, em qualquer camada do laminado, por meio de relações cinemáticas que garantem sua aderência à matriz sem a introdução de novos graus de liberdade no sistema de equações resultante. Para discretizá-las são utilizados elementos finitos unidimensionais de ordem qualquer com três graus de liberdade por nó e que consideram consistentemente a não linearidade geométrica. Todas as grandezas envolvidas são escritas em relação à configuração inicial do corpo, caracterizando a descrição Lagrangeana total ou material do movimento. Para modelar o comportamento do material adota-se a Lei Constitutiva de Saint-Venant-Kirchhoff que relaciona de forma linear o tensor de tensões de Piolla-Kirchhoff de segunda espécie e o tensor de deformações de Green-Lagrange. O equilíbrio é encontrado a partir do Princípio da Mínima Energia Potencial Total e o sistema não linear de equações resultante é resolvido utilizando-se o procedimento iterativo de Newton-Raphson. As ações externas podem ser introduzidas ao sistema de forma total ou incremental e a contribuição das fibras para a energia do sistema é adicionada na matriz global do problema. Os exemplos numéricos testados validam e demonstram as potencialidades da formulação proposta. / In general, the Finite Element (FE) formulations available in the literature for the analysis of fibre reinforced laminated shells replace the original heterogeneous medium by an equivalent homogeneous one, which makes difficult the identification of fiber-matrix stress distribution, or require that the finite element mesh is arranged in a way that the fibre finite element nodes coincide with the shell finite element ones, which is a very restrictive requirement and increases the number of degrees of freedom of the resulting system of equations. In this sense, the objective of this thesis is to develop a formulation for the inclusion of long and random short fibres in any layer of FE laminated anisotropic shells developing large displacement and rotations without increasing the number of degrees of freedom and the necessity of matching nodes in the discretization of the fibre and the matrix. In this formulation, the triangular laminated shell finite element used to discretize the matrix has ten nodes and seven degrees of freedom per node, that are, three translations, three components of a generalized vector and the linear rate of strain variation along the thickness. The curved fibres, long or random short, are introduced in any layer of the laminate shell by means of kinematic relation to ensure its adherence to the matrix without introducing new degrees of freedom in the resulting system of equations. To discretize them, any order one-dimensional finite elements with three degrees of freedom per node are used. These fibres elements are consistently considered by Geometric nonlinearity. All involved variables are written with respect to the initial configuration of the body, characterizing the Total Lagrangian description. To model the behavior of the material we use the Saint-VenantKirchhoff Constitutive Law that relates linearly the second Piolla-Kirchhoff stress tensor and Green-Lagrange strain tensor. The equilibrium is achieved from the Principle of Minimum Potential Energy and the non-linear system of equations is solved by the Newton-Raphson iterative procedure. External loads may be introduced to the system by one or various steps and the contribution of fibres to the energy of the system is added to the global matrix of the problem. The numerical examples validate and demonstrate the potential of the proposed formulation.