https://repositorio.uema.br/jspui/handle/123456789/1 Biblioteca Digital da Universidade Estadual do Maranhão 2026-07-29T03:28:31Z https://repositorio.uema.br/jspui/handle/123456789/6331 Título: Holding familiar como instrumento de mitigação de riscos em sucessões onerosas: análise de sua eficácia diante da progressividade do ITCMD introduzida pela Emenda Constitucional nº 132/2023 Abstact: This study analyzes the family holding company as a legal instrument for succession planning, aimed at preserving and ensuring the continuity of family wealth across generations, in light of the changes introduced by the tax reform, particularly regarding the progressivity of the ITCMD (Inheritance and Gift Tax) authorized by Constitutional Amendment no. 132/2023. The research addresses the problem of whether the costs arising from a succession process with a high financial impact can be mitigated, questioning to what extent the establishment of a family holding company can reduce the risks of such burden in view of the progressive ITCMD rates authorized by Constitutional Amendment no. 132/2023. The methodology adopts a qualitative approach, based on bibliographic and documentary research, grounded in the deductive method, through the analysis of the relevant legislation, legal doctrine, and case law. As a complementary procedure, a hypothetical case study is employed, in which an estate of R$ 14,697,146.00, is structured, with a comparative simulation between traditional succession and asset structuring through a family holding company. The results indicate that, although the progressivity of the ITCMD represents a potential increase in the tax burden, the family holding company remains a relevant planning instrument, being, in fact, one of the main factors distinguishing families that manage to preserve and organize their wealth efficiently, as it proves capable of mitigating risks and optimizing the transfer of assets, provided that the applicable regulatory specificities and proper legal structuring are observed. 2026-07-10T00:00:00Z https://repositorio.uema.br/jspui/handle/123456789/6330 Título: Quinto constitucional: a ausência da Defensoria Pública e a sua consequência na pluralidade de ideias nos tribunais Abstact: This research analyzes the absence of the Public Defender's Office from the constitutional fifth (quinto constitucional) and its impacts on the plurality of ideas and institutional representativeness within Brazilian courts. It is guided by the following research question: How does the absence of the Public Defender's Office from the constitutional fifth compromise the plurality of ideas and institutional representativeness in Brazilian courts? The study is justified by the importance of a plural composition of the Judiciary for strengthening democracy, the legitimacy of judicial decisions, and access to justice. Its objective is to understand the constitutional and democratic impacts resulting from the exclusion of the Public Defender's Office from this constitutional mechanism, examining its historical development, the constitutional role of the institution, and the relationship between institutional diversity and the legitimacy of the Judiciary. The research is characterized as bibliographic, qualitative, and descriptive, based on legal doctrine, scientific articles, dissertations, theses, and relevant constitutional provisions. The findings indicate that the current configuration of the constitutional fifth restricts court composition to lawyers and members of the Public Prosecutor's Office, thereby reducing the diversity of legal perspectives and weakening the representation of socially vulnerable individuals. It is concluded that including the Public Defender's Office in the constitutional fifth would strengthen institutional plurality, democratic representativeness, and the legitimacy of the Brazilian Judiciary. 2026-07-10T00:00:00Z https://repositorio.uema.br/jspui/handle/123456789/6329 Título: Atividade antibacteriana de Ageratum conyzoides L. sobre microrganismos patogênicos in vitro Abstact: The increasing problem of microbial resistance has intensified the search for new therapeutic alternatives from medicinal plants. Ageratum conyzoides L., popularly known as mentrasto, is highlighted for its bioactive compounds with recognized antimicrobial properties. This study evaluated the antibacterial potential of the essential oil, crude extract, and fractions of A. conyzoides L. against pathogenic microorganisms of public health importance, correlating chemical composition with biological activity. The essential oil was obtained by hydrodistillation, while the crude extract was prepared with solvents and fractionated, including the ethyl acetate fraction. Chemical characterization was performed using gas chromatography– mass spectrometry (GC-MS), which enabled the identification of major and minor compounds. Antimicrobial activity was assessed by determining the minimum inhibitory concentration (MIC) and minimum bactericidal concentration (MBC), using reference bacterial strains and comparing results with standard antibiotics. Cytotoxicity of the extracts and oil was also evaluated on RAW 264.7 murine macrophages through the MTT assay. The crude extract and especially the ethyl acetate fraction exhibited significant antibacterial effects, with MIC values consistent with relevant antimicrobial activity. GC-MS analysis revealed terpenes and flavonoids among the main metabolites, which likely contribute to the observed effects. The essential oil demonstrated a favorable safety profile, showing no significant cytotoxicity even at high concentrations (up to 1000 μg/mL). In conclusion, A. conyzoides L. represents a promising natural source of antimicrobial biomolecules with low cytotoxicity. The ethyl acetate fraction stood out as the most active, making it a strong candidate for further studies aiming at compound isolation and development of phytotherapeuti 2025-08-28T00:00:00Z https://repositorio.uema.br/jspui/handle/123456789/6328 Título: Limites da reforma tributária na promoção da justiça fiscal no Brasil: análise da eficácia da EC nº 132/2023 e das Leis Complementares nº 214/2025 e nº 227/2026 Abstact: This research analyzes the limits of the Tax Reform in promoting fiscal justice in Brazil, focusing on the changes introduced by Constitutional Amendment No. 132/2023 and Supplementary Laws No. 214/2025 and No. 227/2026. It begins with the premise that the Brazilian tax system has historically been characterized by a predominance of consumption- based taxation—a factor that contributes to the regressivity of the tax burden and hinders the realization of the principles of ability to pay and fiscal justice. The study aims to examine the key changes brought about by the reform, evaluate the mechanisms established to mitigate the regressive effects of indirect taxation, and determine whether these measures are sufficient to foster a more equitable distribution of the tax burden. A deductive method is employed, utilizing bibliographic and documentary research that analyzes the Federal Constitution, sub- constitutional legislation, specialized legal doctrine, case law, and institutional documents and reports—including studies by the Institute for Applied Economic Research (IPEA), the National Treasury, and the Center for Fiscal Citizenship (CCiF). The results demonstrate that the reform represents a significant step forward by simplifying consumption taxation and introducing mechanisms such as the Dual VAT, tax cashback, the National Basic Food Basket, mandatory progressivity for the ITCMD (Inheritance and Donation Tax), and changes to the application of the IPVA (Motor Vehicle Property Tax). However, the study concludes that while these measures reduce some of the tax system's regressive effects, they do not substantially alter the concentration of revenue collection on consumption; thus, strengthening taxation on income and wealth remains necessary for the effective promotion of fiscal justice. 2026-07-10T00:00:00Z