Com as discussões da reforma tributária em alta, apontamentos de certas incorreções sobre o Simples Nacional têm sido debatidas e a principal delas seria uma renúncia fiscal. Assim, dois caminhos negativos podem cercar os optantes: perder a competitividade e comprometer a viabilidade dos pequenos negócios.
Na terça-feira (19), debatedores discutiram em audiência pública essas temáticas e expressaram temor de que as micro e pequenas empresas possam perder vantagens competitivas que obtiveram com o regime de tributação simplificado, correndo o risco de serem inviabilizados ao enfrentar o custo de coexistência de dois modelos durante a transição da reforma tributária.
O Sebrae aponta que há 6,4 milhões de estabelecimentos cadastrados no país, a quase totalidade composta por esses micro e pequenos empresários, responsáveis por 52% dos empregos formais no setor privado.
Representantes desses empreendimentos analisam que a reforma tributária pode restringir a transferência de crédito a empresas que façam negócios com optantes do regime, afirmando que o texto atual permite optar por um sistema de recolhimento híbrido, porém a transferência de crédito seria limitada aos tributos pagos.
Como alternativa, o contribuinte pode optar por apurar os novos tributos pelo regime regular, fora do Simples, levando a um aumento da carga tributária.
Na tentativa de solucionar esse tipo de problema, o diretor de Relações Internacionais da Associação Nacional das Empresas de Transporte de Cargas (ANATC), Carley Welter, propõe permitir o crédito presumido, com alíquota fixa, para optantes do Simples Nacional, garantindo desconto nos impostos a pagar.
Vale lembrar que o regime tributário do Simples Nacional pretende ser simples com relação à burocracia, mas não a uma renúncia fiscal, já que as empresas optantes pagam impostos sobre a receita bruta.
Em números, o Simples reúne 92% dos empreendimentos, sendo 20 milhões de micro e pequenas empresas e cerca de 70% dos empregos no Brasil.
Diante da sua potencialidade, pensadores e especialistas que debatem sobre o setor começaram a refletir sobre alguns pontos que a reforma tributária pode acabar impactando-o.
Segundo dados da Receita Federal, 41,5% dos microempreendedores individuais (MEIs) estavam inadimplentes em abril de 2024, o segundo maior número da história desde a pandemia da Covid-19.
Assim, especialistas acreditam que um dos pontos que precisam ser fortalecidos é a atuação da Receita Federal, visando à prestação de mais informações, esclarecimentos e capacitação aos empreendedores.
Voltando para a questão da reforma tributária, os efeitos negativos para o Simples Nacional podem ser muitos e se o texto for aprovado como está, há dois caminhos prejudiciais ao regime: ficar no Simples e perder competitividade ou adotar o regime fiscal híbrido, o que pode comprometer a viabilidade dos pequenos negócios.
Diante disso, ambas as opções trarão prejuízos e desestímulo à formalidade, tornando-se mais fácil funcionar de maneira informal e deixar de lado a contribuição ao crescimento do País.
Com informações Senado Notícias e Estadão Economia
var lazyload_pixel_js = [ ‘(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({“gtm.start”:new Date().getTime(),event:”gtm.js”});var f=d.getElementsByTagName(s)[0],j=d.createElement(s),dl=l!=”dataLayer”?”&l=”+l:””;j.async=true;j.src=”https://www.googletagmanager.com/gtm.js?id=”+i+dl;f.parentNode.insertBefore(j,f);})(window,document,”script”,”dataLayer”,”GTM-W3XB3B”);’, ‘(function(d, s, id) { var js, fjs = d.getElementsByTagName(s)[0]; if (d.getElementById(id)) return; js = d.createElement(s); js.id = id; js.src = “//connect.facebook.net/pt_BR/sdk.js#xfbml=1&version=v2.10&appId=1729451150601427”; fjs.parentNode.insertBefore(js, fjs);}(document, “script”, “facebook-jssdk”));’ ]; function load_innerJS() { if (wnw_first_inner_js == false) { for (var key in lazyload_inner_js) { if (lazyload_inner_js[key] != ”) { var s = document.createElement(‘script’); s.innerHTML = lazyload_inner_js[key]; document.getElementsByTagName(“body”)[0].appendChild(s); } } wnw_first_inner_js = true; } }
function load_extJS() { if (wnw_first_js) { return; } if (inner_js_counter + 1 < lazy_load_js.length) { inner_js_counter++; var script = lazy_load_js[inner_js_counter]; if (script['src'] !== undefined) { s[inner_js_counter] = document.createElement('script'); s[inner_js_counter]['type'] = 'text/javascript'; if (script['id'] !== undefined) s[inner_js_counter]['id'] = script['id']; if (script['content'] !== undefined) s[inner_js_counter]['text'] = script['content']; for (var key in script) { s[inner_js_counter].setAttribute(key, script[key]); // console.log(script[key]); } s[inner_js_counter].onload = function () { load_extJS(); }; document.getElementsByTagName("head")[0].appendChild(s[inner_js_counter]); } else {load_extJS();} } else { wnw_first_js = true; setTimeout(function () { lazyloadPixels(); load_innerJS(); }, 600); } } function lazyloadPixels() { if (wnw_first_pixel_js == false) { for (var key in lazyload_pixel_js) { if (lazyload_pixel_js[key] != '') { // alert(key); // console.log(lazyload_pixel_js[key]); var se = document.createElement("script"); var ht = lazyload_pixel_js[key]; var pe = document.getElementsByTagName('head').item(0); se.append(ht); pe.append(se); } } if (se !== undefined && false) { pe.append(se); } wnw_first_pixel_js = true; }
} var inner_js_counter = -1; var s = {}; var wnw_first_js = false; var wnw_int_first_js = false; var wnw_first_inner_js = false; var wnw_first_pixel_js = false; var dataLayer = []; setTimeout(function () { load_extJS(); }, 6000);
window.addEventListener("scroll", function (event) { // console.log("scroll"); load_extJS(); var top = this.scrollY; }); window.addEventListener("mousemove", function () { // console.log("mouse"); load_extJS(); }); window.addEventListener("touchstart", function () { // console.log("touchstart"); load_extJS(); }); (function(a,b){function G(a){var b=F[a]={};return p.each(a.split(s),function(a,c){b[c]=!0}),b}function J(a,c,d){if(d===b&&a.nodeType===1){var e=”data-“+c.replace(I,”-$1″).toLowerCase();d=a.getAttribute(e);if(typeof d==”string”){try{d=d===”true”?!0:d===”false”?!1:d===”null”?null:+d+””===d?+d:H.test(d)?p.parseJSON(d):d}catch(f){}p.data(a,c,d)}else d=b}return d}function K(a){var b;for(b in a){if(b===”data”&&p.isEmptyObject(a[b]))continue;if(b!==”toJSON”)return!1}return!0}function ba(){return!1}function bb(){return!0}function bh(a){return!a||!a.parentNode||a.parentNode.nodeType===11}function bi(a,b){do a=a[b];while(a&&a.nodeType!==1);return a}function bj(a,b,c){b=b||0;if(p.isFunction(b))return p.grep(a,function(a,d){var e=!!b.call(a,d,a);return e===c});if(b.nodeType)return p.grep(a,function(a,d){return a===b===c});if(typeof b==”string”){var d=p.grep(a,function(a){return a.nodeType===1});if(be.test(b))return p.filter(b,d,!c);b=p.filter(b,d)}return p.grep(a,function(a,d){return p.inArray(a,b)>=0===c})}function bk(a){var b=bl.split(“|”),c=a.createDocumentFragment();if(c.createElement)while(b.length)c.createElement(b.pop());return c}function bC(a,b){return a.getElementsByTagName(b)[0]||a.appendChild(a.ownerDocument.createElement(b))}function bD(a,b){if(b.nodeType!==1||!p.hasData(a))return;var c,d,e,f=p._data(a),g=p._data(b,f),h=f.events;if(h){delete g.handle,g.events={};for(c in h)for(d=0,e=h[c].length;d<e;d++)p.event.add(b,c,h[c][d])}g.data&&(g.data=p.extend({},g.data))}function bE(a,b){var c;if(b.nodeType!==1)return;b.clearAttributes&&b.clearAttributes(),b.mergeAttributes&&b.mergeAttributes(a),c=b.nodeName.toLowerCase(),c==="object"?(b.parentNode&&(b.outerHTML=a.outerHTML),p.support.html5Clone&&a.innerHTML&&!p.trim(b.innerHTML)&&(b.innerHTML=a.innerHTML)):c==="input"&&bv.test(a.type)?(b.defaultChecked=b.checked=a.checked,b.value!==a.value&&(b.value=a.value)):c==="option"?b.selected=a.defaultSelected:c==="input"||c==="textarea"?b.defaultValue=a.defaultValue:c==="script"&&b.text!==a.text&&(b.text=a.text),b.removeAttribute(p.expando)}function bF(a){return typeof a.getElementsByTagName!="undefined"?a.getElementsByTagName("*"):typeof a.querySelectorAll!="undefined"?a.querySelectorAll("*"):[]}function bG(a){bv.test(a.type)&&(a.defaultChecked=a.checked)}function bX(a,b){if(b in a)return b;var c=b.charAt(0).toUpperCase()+b.slice(1),d=b,e=bV.length;while(e–){b=bV[e]+c;if(b in a)return b}return d}function bY(a,b){return a=b||a,p.css(a,"display")==="none"||!p.contains(a.ownerDocument,a)}function bZ(a,b){var c,d,e=[],f=0,g=a.length;for(;f<g;f++){c=a[f];if(!c.style)continue;e[f]=p._data(c,"olddisplay"),b?(!e[f]&&c.style.display==="none"&&(c.style.display=""),c.style.display===""&&bY(c)&&(e[f]=p._data(c,"olddisplay",cb(c.nodeName)))):(d=bH(c,"display"),!e[f]&&d!=="none"&&p._data(c,"olddisplay",d))}for(f=0;f<g;f++){c=a[f];if(!c.style)continue;if(!b||c.style.display==="none"||c.style.display==="")c.style.display=b?e[f]||"":"none"}return a}function b$(a,b,c){var d=bO.exec(b);return d?Math.max(0,d[1]-(c||0))+(d[2]||"px"):b}function b_(a,b,c,d){var e=c===(d?"border":"content")?4:b==="width"?1:0,f=0;for(;e<4;e+=2)c==="margin"&&(f+=p.css(a,c+bU[e],!0)),d?(c==="content"&&(f-=parseFloat(bH(a,"padding"+bU[e]))||0),c!=="margin"&&(f-=parseFloat(bH(a,"border"+bU[e]+"Width"))||0)):(f+=parseFloat(bH(a,"padding"+bU[e]))||0,c!=="padding"&&(f+=parseFloat(bH(a,"border"+bU[e]+"Width"))||0));return f}function ca(a,b,c){var d=b==="width"?a.offsetWidth:a.offsetHeight,e=!0,f=p.support.boxSizing&&p.css(a,"boxSizing")==="border-box";if(d<=0){d=bH(a,b);if(d<0||d==null)d=a.style[b];if(bP.test(d))return d;e=f&&(p.support.boxSizingReliable||d===a.style[b]),d=parseFloat(d)||0}return d+b_(a,b,c||(f?"border":"content"),e)+"px"}function cb(a){if(bR[a])return bR[a];var b=p("”).appendTo(e.body),c=b.css(“display”);b.remove();if(c===”none”||c===””){bI=e.body.appendChild(bI||p.extend(e.createElement(“iframe”),{frameBorder:0,width:0,height:0}));if(!bJ||!bI.createElement)bJ=(bI.contentWindow||bI.contentDocument).document,bJ.write(““),bJ.close();b=bJ.body.appendChild(bJ.createElement(a)),c=bH(b,”display”),e.body.removeChild(bI)}return bR[a]=c,c}function ch(a,b,c,d){var e;if(p.isArray(b))p.each(b,function(b,e){c||cd.test(a)?d(a,e):ch(a+”[“+(typeof e==”object”?b:””)+”]”,e,c,d)});else if(!c&&p.type(b)===”object”)for(e in b)ch(a+”[“+e+”]”,b[e],c,d);else d(a,b)}function cy(a){return function(b,c){typeof b!=”string”&&(c=b,b=”*”);var d,e,f,g=b.toLowerCase().split(s),h=0,i=g.length;if(p.isFunction(c))for(;h<i;h++)d=g[h],f=/^+/.test(d),f&&(d=d.substr(1)||"*"),e=a[d]=a[d]||[],e[f?"unshift":"push"](c)}}function cz(a,c,d,e,f,g){f=f||c.dataTypes[0],g=g||{},g[f]=!0;var h,i=a[f],j=0,k=i?i.length:0,l=a===cu;for(;j<k&&(l||!h);j++)h=i[j](c,d,e),typeof h=="string"&&(!l||g[h]?h=b:(c.dataTypes.unshift(h),h=cz(a,c,d,e,h,g)));return(l||!h)&&!g["*"]&&(h=cz(a,c,d,e,"*",g)),h}function cA(a,c){var d,e,f=p.ajaxSettings.flatOptions||{};for(d in c)c[d]!==b&&((f[d]?a:e||(e={}))[d]=c[d]);e&&p.extend(!0,a,e)}function cB(a,c,d){var e,f,g,h,i=a.contents,j=a.dataTypes,k=a.responseFields;for(f in k)f in d&&(c[k[f]]=d[f]);while(j[0]==="*")j.shift(),e===b&&(e=a.mimeType||c.getResponseHeader("content-type"));if(e)for(f in i)if(i[f]&&i[f].test(e)){j.unshift(f);break}if(j[0]in d)g=j[0];else{for(f in d){if(!j[0]||a.converters[f+" "+j[0]]){g=f;break}h||(h=f)}g=g||h}if(g)return g!==j[0]&&j.unshift(g),d[g]}function cC(a,b){var c,d,e,f,g=a.dataTypes.slice(),h=g[0],i={},j=0;a.dataFilter&&(b=a.dataFilter(b,a.dataType));if(g[1])for(c in a.converters)i[c.toLowerCase()]=a.converters[c];for(;e=g[++j];)if(e!=="*"){if(h!=="*"&&h!==e){c=i[h+" "+e]||i["* "+e];if(!c)for(d in i){f=d.split(" ");if(f[1]===e){c=i[h+" "+f[0]]||i["* "+f[0]];if(c){c===!0?c=i[d]:i[d]!==!0&&(e=f[0],g.splice(j–,0,e));break}}}if(c!==!0)if(c&&a["throws"])b=c(b);else try{b=c(b)}catch(k){return{state:"parsererror",error:c?k:"No conversion from "+h+" to "+e}}}h=e}return{state:"success",data:b}}function cK(){try{return new a.XMLHttpRequest}catch(b){}}function cL(){try{return new a.ActiveXObject("Microsoft.XMLHTTP")}catch(b){}}function cT(){return setTimeout(function(){cM=b},0),cM=p.now()}function cU(a,b){p.each(b,function(b,c){var d=(cS[b]||[]).concat(cS["*"]),e=0,f=d.length;for(;e<f;e++)if(d[e].call(a,b,c))return})}function cV(a,b,c){var d,e=0,f=0,g=cR.length,h=p.Deferred().always(function(){delete i.elem}),i=function(){var b=cM||cT(),c=Math.max(0,j.startTime+j.duration-b),d=1-(c/j.duration||0),e=0,f=j.tweens.length;for(;e<f;e++)j.tweens[e].run(d);return h.notifyWith(a,[j,d,c]),d<1&&f?c:(h.resolveWith(a,[j]),!1)},j=h.promise({elem:a,props:p.extend({},b),opts:p.extend(!0,{specialEasing:{}},c),originalProperties:b,originalOptions:c,startTime:cM||cT(),duration:c.duration,tweens:[],createTween:function(b,c,d){var e=p.Tween(a,j.opts,b,c,j.opts.specialEasing[b]||j.opts.easing);return j.tweens.push(e),e},stop:function(b){var c=0,d=b?j.tweens.length:0;for(;c<d;c++)j.tweens[c].run(1);return b?h.resolveWith(a,[j,b]):h.rejectWith(a,[j,b]),this}}),k=j.props;cW(k,j.opts.specialEasing);for(;e<g;e++){d=cR[e].call(j,a,k,j.opts);if(d)return d}return cU(j,k),p.isFunction(j.opts.start)&&j.opts.start.call(a,j),p.fx.timer(p.extend(i,{anim:j,queue:j.opts.queue,elem:a})),j.progress(j.opts.progress).done(j.opts.done,j.opts.complete).fail(j.opts.fail).always(j.opts.always)}function cW(a,b){var c,d,e,f,g;for(c in a){d=p.camelCase(c),e=b[d],f=a[c],p.isArray(f)&&(e=f[1],f=a[c]=f[0]),c!==d&&(a[d]=f,delete a[c]),g=p.cssHooks[d];if(g&&"expand"in g){f=g.expand(f),delete a[d];for(c in f)c in a||(a[c]=f[c],b[c]=e)}else b[d]=e}}function cX(a,b,c){var d,e,f,g,h,i,j,k,l=this,m=a.style,n={},o=[],q=a.nodeType&&bY(a);c.queue||(j=p._queueHooks(a,"fx"),j.unqueued==null&&(j.unqueued=0,k=j.empty.fire,j.empty.fire=function(){j.unqueued||k()}),j.unqueued++,l.always(function(){l.always(function(){j.unqueued–,p.queue(a,"fx").length||j.empty.fire()})})),a.nodeType===1&&("height"in b||"width"in b)&&(c.overflow=[m.overflow,m.overflowX,m.overflowY],p.css(a,"display")==="inline"&&p.css(a,"float")==="none"&&(!p.support.inlineBlockNeedsLayout||cb(a.nodeName)==="inline"?m.display="inline-block":m.zoom=1)),c.overflow&&(m.overflow="hidden",p.support.shrinkWrapBlocks||l.done(function(){m.overflow=c.overflow[0],m.overflowX=c.overflow[1],m.overflowY=c.overflow[2]}));for(d in b){f=b[d];if(cO.exec(f)){delete b[d];if(f===(q?"hide":"show"))continue;o.push(d)}}g=o.length;if(g){h=p._data(a,"fxshow")||p._data(a,"fxshow",{}),q?p(a).show():l.done(function(){p(a).hide()}),l.done(function(){var b;p.removeData(a,"fxshow",!0);for(b in n)p.style(a,b,n[b])});for(d=0;d<g;d++)e=o[d],i=l.createTween(e,q?h[e]:0),n[e]=h[e]||p.style(a,e),e in h||(h[e]=i.start,q&&(i.end=i.start,i.start=e==="width"||e==="height"?1:0))}}function cY(a,b,c,d,e){return new cY.prototype.init(a,b,c,d,e)}function cZ(a,b){var c,d={height:a},e=0;for(;e<4;e+=2-b)c=bU[e],d["margin"+c]=d["padding"+c]=a;return b&&(d.opacity=d.width=a),d}function c_(a){return p.isWindow(a)?a:a.nodeType===9?a.defaultView||a.parentWindow:!1}var c,d,e=a.document,f=a.location,g=a.navigator,h=a.jQuery,i=a.$,j=Array.prototype.push,k=Array.prototype.slice,l=Array.prototype.indexOf,m=Object.prototype.toString,n=Object.prototype.hasOwnProperty,o=String.prototype.trim,p=function(a,b){return new p.fn.init(a,b,c)},q=/[-+]?(?:d*.|)d+(?:[eE][-+]?d+|)/.source,r=/S/,s=/s+/,t=r.test(" ")?/^[sxA0]+|[sxA0]+$/g:/^s+|s+$/g,u=/^(?:[^#<]*()[^>]*$|#([w-]*)$)/,v=/^(?:1>|)$/,w=/^[],:{}s]*$/,x=/(?:^|:|,)(?:s*[)+/g,y=/\(?:[“\/bfnrt]|u[da-fA-F]{4})/g,z=/”[^”\rn]*”|true|false|null|-?(?:dd*.|)d+(?:[eE][-+]?d+|)/g,A=/^-ms-/,B=/-([da-z])/gi,C=function(a,b){return(b+””).toUpperCase()},D=function(){e.addEventListener?(e.removeEventListener(“DOMContentLoaded”,D,!1),p.ready()):e.readyState===”complete”&&(e.detachEvent(“onreadystatechange”,D),p.ready())},E={};p.fn=p.prototype={constructor:p,init:function(a,c,d){var f,g,h,i;if(!a)return this;if(a.nodeType)return this.context=this[0]=a,this.length=1,this;if(typeof a==”string”){a.charAt(0)===””&&a.length>=3?f=[null,a,null]:f=u.exec(a);if(f&&(f[1]||!c)){if(f[1])return c=c instanceof p?c[0]:c,i=c&&c.nodeType?c.ownerDocument||c:e,a=p.parseHTML(f[1],i,!0),v.test(f[1])&&p.isPlainObject(c)&&this.attr.call(a,c,!0),p.merge(this,a);g=e.getElementById(f[2]);if(g&&g.parentNode){if(g.id!==f[2])return d.find(a);this.length=1,this[0]=g}return this.context=e,this.selector=a,this}return!c||c.jquery?(c||d).find(a):this.constructor(c).find(a)}return p.isFunction(a)?d.ready(a):(a.selector!==b&&(this.selector=a.selector,this.context=a.context),p.makeArray(a,this))},selector:””,jquery:”1.8.0″,length:0,size:function(){return this.length},toArray:function(){return k.call(this)},get:function(a){return a==null?this.toArray():a<0?this[this.length+a]:this[a]},pushStack:function(a,b,c){var d=p.merge(this.constructor(),a);return d.prevObject=this,d.context=this.context,b==="find"?d.selector=this.selector+(this.selector?" ":"")+c:b&&(d.selector=this.selector+"."+b+"("+c+")"),d},each:function(a,b){return p.each(this,a,b)},ready:function(a){return p.ready.promise().done(a),this},eq:function(a){return a=+a,a===-1?this.slice(a):this.slice(a,a+1)},first:function(){return this.eq(0)},last:function(){return this.eq(-1)},slice:function(){return this.pushStack(k.apply(this,arguments),"slice",k.call(arguments).join(","))},map:function(a){return this.pushStack(p.map(this,function(b,c){return a.call(b,c,b)}))},end:function(){return this.prevObject||this.constructor(null)},push:j,sort:[].sort,splice:[].splice},p.fn.init.prototype=p.fn,p.extend=p.fn.extend=function(){var a,c,d,e,f,g,h=arguments[0]||{},i=1,j=arguments.length,k=!1;typeof h=="boolean"&&(k=h,h=arguments[1]||{},i=2),typeof h!="object"&&!p.isFunction(h)&&(h={}),j===i&&(h=this,–i);for(;i0)return;d.resolveWith(e,[p]),p.fn.trigger&&p(e).trigger(“ready”).off(“ready”)},isFunction:function(a){return p.type(a)===”function”},isArray:Array.isArray||function(a){return p.type(a)===”array”},isWindow:function(a){return a!=null&&a==a.window},isNumeric:function(a){return!isNaN(parseFloat(a))&&isFinite(a)},type:function(a){return a==null?String(a):E[m.call(a)]||”object”},isPlainObject:function(a){if(!a||p.type(a)!==”object”||a.nodeType||p.isWindow(a))return!1;try{if(a.constructor&&!n.call(a,”constructor”)&&!n.call(a.constructor.prototype,”isPrototypeOf”))return!1}catch(c){return!1}var d;for(d in a);return d===b||n.call(a,d)},isEmptyObject:function(a){var b;for(b in a)return!1;return!0},error:function(a){throw new Error(a)},parseHTML:function(a,b,c){var d;return!a||typeof a!=”string”?null:(typeof b==”boolean”&&(c=b,b=0),b=b||e,(d=v.exec(a))?[b.createElement(d[1])]:(d=p.buildFragment([a],b,c?null:[]),p.merge([],(d.cacheable?p.clone(d.fragment):d.fragment).childNodes)))},parseJSON:function(b){if(!b||typeof b!=”string”)return null;b=p.trim(b);if(a.JSON&&a.JSON.parse)return a.JSON.parse(b);if(w.test(b.replace(y,”@”).replace(z,”]”).replace(x,””)))return(new Function(“return “+b))();p.error(“Invalid JSON: “+b)},parseXML:function(c){var d,e;if(!c||typeof c!=”string”)return null;try{a.DOMParser?(e=new DOMParser,d=e.parseFromString(c,”text/xml”)):(d=new ActiveXObject(“Microsoft.XMLDOM”),d.async=”false”,d.loadXML(c))}catch(f){d=b}return(!d||!d.documentElement||d.getElementsByTagName(“parsererror”).length)&&p.error(“Invalid XML: “+c),d},noop:function(){},globalEval:function(b){b&&r.test(b)&&(a.execScript||function(b){a.eval.call(a,b)})(b)},camelCase:function(a){return a.replace(A,”ms-“).replace(B,C)},nodeName:function(a,b){return a.nodeName&&a.nodeName.toUpperCase()===b.toUpperCase()},each:function(a,c,d){var e,f=0,g=a.length,h=g===b||p.isFunction(a);if(d){if(h){for(e in a)if(c.apply(a[e],d)===!1)break}else for(;f<g;)if(c.apply(a[f++],d)===!1)break}else if(h){for(e in a)if(c.call(a[e],e,a[e])===!1)break}else for(;f<g;)if(c.call(a[f],f,a[f++])===!1)break;return a},trim:o?function(a){return a==null?"":o.call(a)}:function(a){return a==null?"":a.toString().replace(t,"")},makeArray:function(a,b){var c,d=b||[];return a!=null&&(c=p.type(a),a.length==null||c==="string"||c==="function"||c==="regexp"||p.isWindow(a)?j.call(d,a):p.merge(d,a)),d},inArray:function(a,b,c){var d;if(b){if(l)return l.call(b,a,c);d=b.length,c=c?c<0?Math.max(0,d+c):c:0;for(;c<d;c++)if(c in b&&b[c]===a)return c}return-1},merge:function(a,c){var d=c.length,e=a.length,f=0;if(typeof d=="number")for(;f<d;f++)a[e++]=c[f];else while(c[f]!==b)a[e++]=c[f++];return a.length=e,a},grep:function(a,b,c){var d,e=[],f=0,g=a.length;c=!!c;for(;f0&&a[0]&&a[i-1]||i===0||p.isArray(a));if(j)for(;h<i;h++)e=c(a[h],h,d),e!=null&&(g[g.length]=e);else for(f in a)e=c(a[f],f,d),e!=null&&(g[g.length]=e);return g.concat.apply([],g)},guid:1,proxy:function(a,c){var d,e,f;return typeof c=="string"&&(d=a[c],c=a,a=d),p.isFunction(a)?(e=k.call(arguments,2),f=function(){return a.apply(c,e.concat(k.call(arguments)))},f.guid=a.guid=a.guid||f.guid||p.guid++,f):b},access:function(a,c,d,e,f,g,h){var i,j=d==null,k=0,l=a.length;if(d&&typeof d=="object"){for(k in d)p.access(a,c,k,d[k],1,g,e);f=1}else if(e!==b){i=h===b&&p.isFunction(e),j&&(i?(i=c,c=function(a,b,c){return i.call(p(a),c)}):(c.call(a,e),c=null));if(c)for(;k<l;k++)c(a[k],d,i?e.call(a[k],k,c(a[k],d)):e,h);f=1}return f?a:j?c.call(a):l?c(a[0],d):g},now:function(){return(new Date).getTime()}}),p.ready.promise=function(b){if(!d){d=p.Deferred();if(e.readyState==="complete"||e.readyState!=="loading"&&e.addEventListener)setTimeout(p.ready,1);else if(e.addEventListener)e.addEventListener("DOMContentLoaded",D,!1),a.addEventListener("load",p.ready,!1);else{e.attachEvent("onreadystatechange",D),a.attachEvent("onload",p.ready);var c=!1;try{c=a.frameElement==null&&e.documentElement}catch(f){}c&&c.doScroll&&function g(){if(!p.isReady){try{c.doScroll("left")}catch(a){return setTimeout(g,50)}p.ready()}}()}}return d.promise(b)},p.each("Boolean Number String Function Array Date RegExp Object".split(" "),function(a,b){E["[object "+b+"]"]=b.toLowerCase()}),c=p(e);var F={};p.Callbacks=function(a){a=typeof a=="string"?F[a]||G(a):p.extend({},a);var c,d,e,f,g,h,i=[],j=!a.once&&[],k=function(b){c=a.memory&&b,d=!0,h=f||0,f=0,g=i.length,e=!0;for(;i&&h-1)i.splice(c,1),e&&(c<=g&&g–,c-1},empty:function(){return i=[],this},disable:function(){return i=j=c=b,this},disabled:function(){return!i},lock:function(){return j=b,c||l.disable(),this},locked:function(){return!j},fireWith:function(a,b){return b=b||[],b=[a,b.slice?b.slice():b],i&&(!d||j)&&(e?j.push(b):k(b)),this},fire:function(){return l.fireWith(this,arguments),this},fired:function(){return!!d}};return l},p.extend({Deferred:function(a){var b=[[“resolve”,”done”,p.Callbacks(“once memory”),”resolved”],[“reject”,”fail”,p.Callbacks(“once memory”),”rejected”],[“notify”,”progress”,p.Callbacks(“memory”)]],c=”pending”,d={state:function(){return c},always:function(){return e.done(arguments).fail(arguments),this},then:function(){var a=arguments;return p.Deferred(function(c){p.each(b,function(b,d){var f=d[0],g=a[b];e[d[1]](p.isFunction(g)?function(){var a=g.apply(this,arguments);a&&p.isFunction(a.promise)?a.promise().done(c.resolve).fail(c.reject).progress(c.notify):c[f+”With”](this===e?c:this,[a])}:c[f])}),a=null}).promise()},promise:function(a){return typeof a==”object”?p.extend(a,d):d}},e={};return d.pipe=d.then,p.each(b,function(a,f){var g=f[2],h=f[3];d[f[1]]=g.add,h&&g.add(function(){c=h},b[a^1][2].disable,b[2][2].lock),e[f[0]]=g.fire,e[f[0]+”With”]=g.fireWith}),d.promise(e),a&&a.call(e,e),e},when:function(a){var b=0,c=k.call(arguments),d=c.length,e=d!==1||a&&p.isFunction(a.promise)?d:0,f=e===1?a:p.Deferred(),g=function(a,b,c){return function(d){b[a]=this,c[a]=arguments.length>1?k.call(arguments):d,c===h?f.notifyWith(b,c):–e||f.resolveWith(b,c)}},h,i,j;if(d>1){h=new Array(d),i=new Array(d),j=new Array(d);for(;b<d;b++)c[b]&&p.isFunction(c[b].promise)?c[b].promise().done(g(b,j,c)).fail(f.reject).progress(g(b,i,h)):–e}return e||f.resolveWith(j,c),f.promise()}}),p.support=function(){var b,c,d,f,g,h,i,j,k,l,m,n=e.createElement("div");n.setAttribute("className","t"),n.innerHTML="
a”,c=n.getElementsByTagName(“*”),d=n.getElementsByTagName(“a”)[0],d.style.cssText=”top:1px;float:left;opacity:.5″;if(!c||!c.length||!d)return{};f=e.createElement(“select”),g=f.appendChild(e.createElement(“option”)),h=n.getElementsByTagName(“input”)[0],b={leadingWhitespace:n.firstChild.nodeType===3,tbody:!n.getElementsByTagName(“tbody”).length,htmlSerialize:!!n.getElementsByTagName(“link”).length,style:/top/.test(d.getAttribute(“style”)),hrefNormalized:d.getAttribute(“href”)===”https://www.contabeis.com.br/a”,opacity:/^0.5/.test(d.style.opacity),cssFloat:!!d.style.cssFloat,checkOn:h.value===”on”,optSelected:g.selected,getSetAttribute:n.className!==”t”,enctype:!!e.createElement(“form”).enctype,html5Clone:e.createElement(“nav”).cloneNode(!0).outerHTML!==”“,boxModel:e.compatMode===”CSS1Compat”,submitBubbles:!0,changeBubbles:!0,focusinBubbles:!1,deleteExpando:!0,noCloneEvent:!0,inlineBlockNeedsLayout:!1,shrinkWrapBlocks:!1,reliableMarginRight:!0,boxSizingReliable:!0,pixelPosition:!1},h.checked=!0,b.noCloneChecked=h.cloneNode(!0).checked,f.disabled=!0,b.optDisabled=!g.disabled;try{delete n.test}catch(o){b.deleteExpando=!1}!n.addEventListener&&n.attachEvent&&n.fireEvent&&(n.attachEvent(“onclick”,m=function(){b.noCloneEvent=!1}),n.cloneNode(!0).fireEvent(“onclick”),n.detachEvent(“onclick”,m)),h=e.createElement(“input”),h.value=”t”,h.setAttribute(“type”,”radio”),b.radioValue=h.value===”t”,h.setAttribute(“checked”,”checked”),h.setAttribute(“name”,”t”),n.appendChild(h),i=e.createDocumentFragment(),i.appendChild(n.lastChild),b.checkClone=i.cloneNode(!0).cloneNode(!0).lastChild.checked,b.appendChecked=h.checked,i.removeChild(h),i.appendChild(n);if(n.attachEvent)for(k in{submit:!0,change:!0,focusin:!0})j=”on”+k,l=j in n,l||(n.setAttribute(j,”return;”),l=typeof n[j]==”function”),b[k+”Bubbles”]=l;return p(function(){var c,d,f,g,h=”padding:0;margin:0;border:0;display:block;overflow:hidden;”,i=e.getElementsByTagName(“body”)[0];if(!i)return;c=e.createElement(“div”),c.style.cssText=”visibility:hidden;border:0;width:0;height:0;position:static;top:0;margin-top:1px”,i.insertBefore(c,i.firstChild),d=e.createElement(“div”),c.appendChild(d),d.innerHTML=”
‘,m.parentNode.insertBefore(h,m.nextSibling)}var v=!1,g=!1,y=!1,E=”vertical”===u?r.getElement(r.container).querySelector(“.”+r.options.classPrefix+”volume-slider”):r.getElement(r.container).querySelector(“.”+r.options.classPrefix+”horizontal-volume-slider”),b=”vertical”===u?r.getElement(r.container).querySelector(“.”+r.options.classPrefix+”volume-total”):r.getElement(r.container).querySelector(“.”+r.options.classPrefix+”horizontal-volume-total”),S=”vertical”===u?r.getElement(r.container).querySelector(“.”+r.options.classPrefix+”volume-current”):r.getElement(r.container).querySelector(“.”+r.options.classPrefix+”horizontal-volume-current”),x=”vertical”===u?r.getElement(r.container).querySelector(“.”+r.options.classPrefix+”volume-handle”):r.getElement(r.container).querySelector(“.”+r.options.classPrefix+”horizontal-volume-handle”),w=function(e){if(null!==e&&!isNaN(e)&&void 0!==e){if(e=Math.max(0,e),0===(e=Math.min(e,1))){(0,d.removeClass)(m,r.options.classPrefix+”mute”),(0,d.addClass)(m,r.options.classPrefix+”unmute”);var t=m.firstElementChild;t.setAttribute(“title”,f),t.setAttribute(“aria-label”,f)}else{(0,d.removeClass)(m,r.options.classPrefix+”unmute”),(0,d.addClass)(m,r.options.classPrefix+”mute”);var n=m.firstElementChild;n.setAttribute(“title”,c),n.setAttribute(“aria-label”,c)}var o=100*e+”%”,i=getComputedStyle(x);”vertical”===u?(S.style.bottom=0,S.style.height=o,x.style.bottom=o,x.style.marginBottom=-parseFloat(i.height)/2+”px”):(S.style.left=0,S.style.width=o,x.style.left=o,x.style.marginLeft=-parseFloat(i.width)/2+”px”)}},P=function(e){var t=(0,d.offset)(b),n=getComputedStyle(b);y=!0;var o=null;if(“vertical”===u){var i=parseFloat(n.height);if(o=(i-(e.pageY-t.top))/i,0===t.top||0===t.left)return}else{var a=parseFloat(n.width);o=(e.pageX-t.left)/a}o=Math.max(0,o),o=Math.min(o,1),w(o),r.setMuted(0===o),r.setVolume(o),e.preventDefault(),e.stopPropagation()},k=function(){r.muted?(w(0),(0,d.removeClass)(m,r.options.classPrefix+”mute”),(0,d.addClass)(m,r.options.classPrefix+”unmute”)):(w(i.volume),(0,d.removeClass)(m,r.options.classPrefix+”unmute”),(0,d.addClass)(m,r.options.classPrefix+”mute”))};e.getElement(e.container).addEventListener(“keydown”,function(e){!!e.target.closest(“.”+r.options.classPrefix+”container”)||”vertical”!==u||(E.style.display=”none”)}),m.addEventListener(“mouseenter”,function(e){e.target===m&&(E.style.display=”block”,g=!0,e.preventDefault(),e.stopPropagation())}),m.addEventListener(“focusin”,function(){E.style.display=”block”,g=!0}),m.addEventListener(“focusout”,function(e){e.relatedTarget&&(!e.relatedTarget||e.relatedTarget.matches(“.”+r.options.classPrefix+”volume-slider”))||”vertical”!==u||(E.style.display=”none”)}),m.addEventListener(“mouseleave”,function(){g=!1,v||”vertical”!==u||(E.style.display=”none”)}),m.addEventListener(“focusout”,function(){g=!1}),m.addEventListener(“keydown”,function(e){if(r.options.enableKeyboard&&r.options.keyActions.length){var t=e.which||e.keyCode||0,n=i.volume;switch(t){case 38:n=Math.min(n+.1,1);break;case 40:n=Math.max(0,n-.1);break;default:return!0}v=!1,w(n),i.setVolume(n),e.preventDefault(),e.stopPropagation()}}),m.querySelector(“button”).addEventListener(“click”,function(){i.setMuted(!i.muted);var e=(0,l.createEvent)(“volumechange”,i);i.dispatchEvent(e)}),E.addEventListener(“dragstart”,function(){return!1}),E.addEventListener(“mouseover”,function(){g=!0}),E.addEventListener(“focusin”,function(){E.style.display=”block”,g=!0}),E.addEventListener(“focusout”,function(){g=!1,v||”vertical”!==u||(E.style.display=”none”)}),E.addEventListener(“mousedown”,function(e){P(e),r.globalBind(“mousemove.vol”,function(e){var t=e.target;v&&(t===E||t.closest(“vertical”===u?”.”+r.options.classPrefix+”volume-slider”:”.”+r.options.classPrefix+”horizontal-volume-slider”))&&P(e)}),r.globalBind(“mouseup.vol”,function(){v=!1,g||”vertical”!==u||(E.style.display=”none”)}),v=!0,e.preventDefault(),e.stopPropagation()}),i.addEventListener(“volumechange”,function(e){var t;v||k(),t=Math.floor(100*i.volume),E.setAttribute(“aria-valuenow”,t),E.setAttribute(“aria-valuetext”,t+”%”)});var T=!1;i.addEventListener(“rendererready”,function(){y||setTimeout(function(){T=!0,(0===e.options.startVolume||i.originalNode.muted)&&(i.setMuted(!0),e.options.startVolume=0),i.setVolume(e.options.startVolume),r.setControlsSize()},250)}),i.addEventListener(“loadedmetadata”,function(){setTimeout(function(){y||T||((0===e.options.startVolume||i.originalNode.muted)&&i.setMuted(!0),i.setVolume(e.options.startVolume),r.setControlsSize()),T=!1},250)}),(0===e.options.startVolume||i.originalNode.muted)&&(i.setMuted(!0),e.options.startVolume=0,k()),r.getElement(r.container).addEventListener(“controlsresize”,function(){k()})}}})},{16:16,2:2,25:25,26:26,27:27,5:5}],15:[function(e,t,n){“use strict”;Object.defineProperty(n,”__esModule”,{value:!0});n.EN={“mejs.plural-form”:1,”mejs.download-file”:”Download File”,”mejs.install-flash”:”You are using a browser that does not have Flash player enabled or installed. Please turn on your Flash player plugin or download the latest version from https://get.adobe.com/flashplayer/”,”mejs.fullscreen”:”Fullscreen”,”mejs.play”:”Play”,”mejs.pause”:”Pause”,”mejs.time-slider”:”Time Slider”,”mejs.time-help-text”:”Use Left/Right Arrow keys to advance one second, Up/Down arrows to advance ten seconds.”,”mejs.live-broadcast”:”Live Broadcast”,”mejs.volume-help-text”:”Use Up/Down Arrow keys to increase or decrease volume.”,”mejs.unmute”:”Unmute”,”mejs.mute”:”Mute”,”mejs.volume-slider”:”Volume Slider”,”mejs.video-player”:”Video Player”,”mejs.audio-player”:”Audio Player”,”mejs.captions-subtitles”:”Captions/Subtitles”,”mejs.captions-chapters”:”Chapters”,”mejs.none”:”None”,”mejs.afrikaans”:”Afrikaans”,”mejs.albanian”:”Albanian”,”mejs.arabic”:”Arabic”,”mejs.belarusian”:”Belarusian”,”mejs.bulgarian”:”Bulgarian”,”mejs.catalan”:”Catalan”,”mejs.chinese”:”Chinese”,”mejs.chinese-simplified”:”Chinese (Simplified)”,”mejs.chinese-traditional”:”Chinese (Traditional)”,”mejs.croatian”:”Croatian”,”mejs.czech”:”Czech”,”mejs.danish”:”Danish”,”mejs.dutch”:”Dutch”,”mejs.english”:”English”,”mejs.estonian”:”Estonian”,”mejs.filipino”:”Filipino”,”mejs.finnish”:”Finnish”,”mejs.french”:”French”,”mejs.galician”:”Galician”,”mejs.german”:”German”,”mejs.greek”:”Greek”,”mejs.haitian-creole”:”Haitian Creole”,”mejs.hebrew”:”Hebrew”,”mejs.hindi”:”Hindi”,”mejs.hungarian”:”Hungarian”,”mejs.icelandic”:”Icelandic”,”mejs.indonesian”:”Indonesian”,”mejs.irish”:”Irish”,”mejs.italian”:”Italian”,”mejs.japanese”:”Japanese”,”mejs.korean”:”Korean”,”mejs.latvian”:”Latvian”,”mejs.lithuanian”:”Lithuanian”,”mejs.macedonian”:”Macedonian”,”mejs.malay”:”Malay”,”mejs.maltese”:”Maltese”,”mejs.norwegian”:”Norwegian”,”mejs.persian”:”Persian”,”mejs.polish”:”Polish”,”mejs.portuguese”:”Portuguese”,”mejs.romanian”:”Romanian”,”mejs.russian”:”Russian”,”mejs.serbian”:”Serbian”,”mejs.slovak”:”Slovak”,”mejs.slovenian”:”Slovenian”,”mejs.spanish”:”Spanish”,”mejs.swahili”:”Swahili”,”mejs.swedish”:”Swedish”,”mejs.tagalog”:”Tagalog”,”mejs.thai”:”Thai”,”mejs.turkish”:”Turkish”,”mejs.ukrainian”:”Ukrainian”,”mejs.vietnamese”:”Vietnamese”,”mejs.welsh”:”Welsh”,”mejs.yiddish”:”Yiddish”}},{}],16:[function(e,t,n){“use strict”;Object.defineProperty(n,”__esModule”,{value:!0}),n.config=void 0;var o=”function”==typeof Symbol&&”symbol”==typeof Symbol.iterator?function(e){return typeof e}:function(e){return e&&”function”==typeof Symbol&&e.constructor===Symbol&&e!==Symbol.prototype?”symbol”:typeof e},i=function(){function e(e,t){for(var n=0;n<t.length;n++){var o=t[n];o.enumerable=o.enumerable||!1,o.configurable=!0,"value"in o&&(o.writable=!0),Object.defineProperty(e,o.key,o)}}return function(t,n,o){return n&&e(t.prototype,n),o&&e(t,o),t}}(),r=v(e(3)),a=v(e(2)),s=v(e(7)),l=v(e(6)),d=v(e(17)),u=v(e(5)),c=e(25),f=e(27),p=e(30),m=e(28),h=function(e){if(e&&e.__esModule)return e;var t={};if(null!=e)for(var n in e)Object.prototype.hasOwnProperty.call(e,n)&&(t[n]=e[n]);return t.default=e,t}(e(26));function v(e){return e&&e.__esModule?e:{default:e}}s.default.mepIndex=0,s.default.players={};var g=n.config={poster:"",showPosterWhenEnded:!1,showPosterWhenPaused:!1,defaultVideoWidth:480,defaultVideoHeight:270,videoWidth:-1,videoHeight:-1,defaultAudioWidth:400,defaultAudioHeight:40,defaultSeekBackwardInterval:function(e){return.05*e.getDuration()},defaultSeekForwardInterval:function(e){return.05*e.getDuration()},setDimensions:!0,audioWidth:-1,audioHeight:-1,loop:!1,autoRewind:!0,enableAutosize:!0,timeFormat:"",alwaysShowHours:!1,showTimecodeFrameCount:!1,framesPerSecond:25,alwaysShowControls:!1,hideVideoControlsOnLoad:!1,hideVideoControlsOnPause:!1,clickToPlayPause:!0,controlsTimeoutDefault:1500,controlsTimeoutMouseEnter:2500,controlsTimeoutMouseLeave:1e3,iPadUseNativeControls:!1,iPhoneUseNativeControls:!1,AndroidUseNativeControls:!1,features:["playpause","current","progress","duration","tracks","volume","fullscreen"],useDefaultControls:!1,isVideo:!0,stretching:"auto",classPrefix:"mejs__",enableKeyboard:!0,pauseOtherPlayers:!0,secondsDecimalLength:0,customError:null,keyActions:[{keys:[32,179],action:function(e){c.IS_FIREFOX||(e.paused||e.ended?e.play():e.pause())}}]};s.default.MepDefaults=g;var y=function(){function e(t,n){!function(e,t){if(!(e instanceof t))throw new TypeError("Cannot call a class as a function")}(this,e);var o=this,i="string"==typeof t?a.default.getElementById(t):t;if(!(o instanceof e))return new e(i,n);if(o.node=o.media=i,o.node){if(o.media.player)return o.media.player;if(o.hasFocus=!1,o.controlsAreVisible=!0,o.controlsEnabled=!0,o.controlsTimer=null,o.currentMediaTime=0,o.proxy=null,void 0===n){var r=o.node.getAttribute("data-mejsoptions");n=r?JSON.parse(r):{}}return o.options=Object.assign({},g,n),o.options.loop&&!o.media.getAttribute("loop")?(o.media.loop=!0,o.node.loop=!0):o.media.loop&&(o.options.loop=!0),o.options.timeFormat||(o.options.timeFormat="mm:ss",o.options.alwaysShowHours&&(o.options.timeFormat="hh:mm:ss"),o.options.showTimecodeFrameCount&&(o.options.timeFormat+=":ff")),(0,p.calculateTimeFormat)(0,o.options,o.options.framesPerSecond||25),o.id="mep_"+s.default.mepIndex++,s.default.players[o.id]=o,o.init(),o}}return i(e,[{key:"getElement",value:function(e){return e}},{key:"init",value:function(){var e=this,t=Object.assign({},e.options,{success:function(t,n){e._meReady(t,n)},error:function(t){e._handleError(t)}}),n=e.node.tagName.toLowerCase();if(e.isDynamic="audio"!==n&&"video"!==n&&"iframe"!==n,e.isVideo=e.isDynamic?e.options.isVideo:"audio"!==n&&e.options.isVideo,e.mediaFiles=null,e.trackFiles=null,c.IS_IPAD&&e.options.iPadUseNativeControls||c.IS_IPHONE&&e.options.iPhoneUseNativeControls)e.node.setAttribute("controls",!0),c.IS_IPAD&&e.node.getAttribute("autoplay")&&e.play();else if(!e.isVideo&&(e.isVideo||!e.options.features.length&&!e.options.useDefaultControls)||c.IS_ANDROID&&e.options.AndroidUseNativeControls)e.isVideo||e.options.features.length||e.options.useDefaultControls||(e.node.style.display="none");else{e.node.removeAttribute("controls");var o=e.isVideo?u.default.t("mejs.video-player"):u.default.t("mejs.audio-player"),i=a.default.createElement("span");if(i.className=e.options.classPrefix+"offscreen",i.innerText=o,e.media.parentNode.insertBefore(i,e.media),e.container=a.default.createElement("div"),e.getElement(e.container).id=e.id,e.getElement(e.container).className=e.options.classPrefix+"container "+e.options.classPrefix+"container-keyboard-inactive "+e.media.className,e.getElement(e.container).tabIndex=0,e.getElement(e.container).setAttribute("role","application"),e.getElement(e.container).setAttribute("aria-label",o),e.getElement(e.container).innerHTML='
‘}}),e(t).on(“click”,”[data-fancybox-share]”,function(){var t,o,i=e.fancybox.getInstance(),a=i.current||null;a&&(“function”===e.type(a.opts.share.url)&&(t=a.opts.share.url.apply(a,[i,a])),o=a.opts.share.tpl.replace(/{{media}}/g,”image”===a.type?encodeURIComponent(a.src):””).replace(/{{url}}/g,encodeURIComponent(t)).replace(/{{url_raw}}/g,n(t)).replace(/{{descr}}/g,i.$caption?encodeURIComponent(i.$caption.text()):””),e.fancybox.open({src:i.translate(i,o),type:”html”,opts:{touch:!1,animationEffect:!1,afterLoad:function(t,e){i.$refs.container.one(“beforeClose.fb”,function(){t.close(null,0)}),e.$content.find(“.fancybox-share__button”).click(function(){return window.open(this.href,”Share”,”width=550, height=450″),!1})},mobile:{autoFocus:!1}}}))})}(document,jQuery),function(t,e,n){“use strict”;function o(){var e=t.location.hash.substr(1),n=e.split(“-“),o=n.length>1&&/^+?d+$/.test(n[n.length-1])?parseInt(n.pop(-1),10)||1:1,i=n.join(“-“);return{hash:e,index:o1?”-“+(i.index+1):””),t.location.hash!==”#”+o.currentHash&&(s&&!o.origHash&&(o.origHash=t.location.hash),o.hashTimer&&clearTimeout(o.hashTimer),o.hashTimer=setTimeout(function(){“replaceState”in t.history?(t.history[s?”pushState”:”replaceState”]({},e.title,t.location.pathname+t.location.search+”#”+o.currentHash),s&&(o.hasCreatedHistory=!0)):t.location.hash=o.currentHash,o.hashTimer=null},300)))},”beforeClose.fb”:function(n,o,i){i&&!1!==i.opts.hash&&(clearTimeout(o.hashTimer),o.currentHash&&o.hasCreatedHistory?t.history.back():o.currentHash&&(“replaceState”in t.history?t.history.replaceState({},e.title,t.location.pathname+t.location.search+(o.origHash||””)):t.location.hash=o.origHash),o.currentHash=null)}}),n(t).on(“hashchange.fb”,function(){var t=o(),e=null;n.each(n(“.fancybox-container”).get().reverse(),function(t,o){var i=n(o).data(“FancyBox”);if(i&&i.currentHash)return e=i,!1}),e?e.currentHash===t.gallery+”-“+t.index||1===t.index&&e.currentHash==t.gallery||(e.currentHash=null,e.close()):””!==t.gallery&&i(t)}),setTimeout(function(){n.fancybox.getInstance()||i(o())},50))})}(window,document,jQuery),function(t,e){“use strict”;var n=(new Date).getTime();e(t).on({“onInit.fb”:function(t,e,o){e.$refs.stage.on(“mousewheel DOMMouseScroll wheel MozMousePixelScroll”,function(t){var o=e.current,i=(new Date).getTime();e.group.length<2||!1===o.opts.wheel||"auto"===o.opts.wheel&&"image"!==o.type||(t.preventDefault(),t.stopPropagation(),o.$slide.hasClass("fancybox-animated")||(t=t.originalEvent||t,i-n<250||(n=i,e[(-t.deltaY||-t.deltaX||t.wheelDelta||-t.detail)<0?"next":"previous"]())))})}})}(document,jQuery);class contabeisLoad{static load(o){contabeisLoad.canRun=!0,o?o*=6e4:o=36e4,contabeisLoad.link=window.location.href,setTimeout(contabeisLoad.run,o)}static run(){1==contabeisLoad.canRun&&$.ajax({url:"https://www.contabeis.com.br/gravaAcessoPixel",context:document.body,error:function(o,a){return!1},success:function(){try{window.location.reload(!0)}catch(o){setTimeout(function(){window.location.href=contabeisLoad.link},1e3)}}})}static setPause(){contabeisLoad.canRun=!1}} var scriptAdsCarregado=!1;$(window).load(function(){$.expr[':'].external=function(obj){if($(obj).parents(".texto").hasClass("publipost"))return!1;if($(obj).hasClass("link-parceiro"))return!1;var url=$(obj).attr("href");if(url==undefined)return!1;if(url=='#'||url==''||url.includes('javascript:'))return!1;try{var domain=(new URL(url));var hostname=domain.hostname;if(hostname.includes('.contabeis.com')||hostname.includes('conbcon.com'))return!1}catch(e){return!1} return!obj.href.match(/^mailto:/)&&(obj.hostname!=location.hostname)&&!obj.href.match(/^javascript:/)&&!obj.href.match(/^$/)};$('a:external').attr('target','_blank').attr('rel','nofollow')});$(document).ready(function(){!function(t){t.fn._checkbox=function(){return this.each(function(){t(this).is(":checkbox")&&t(this).wrap('‘).before(““).change(function(){t(this).is(“:checked”)?t(this).parent().addClass(“ativo”):t(this).parent().removeClass(“ativo”)}).trigger(“change”)})},t.fn._radio=function(){return this.each(function(){t(this).is(“:radio”)&&(t(this).wrap(‘‘).before(““),t(this).change(function(){t(this).is(“:checked”)?(t(“[name=”+t(this).attr(“name”)+”]”).parent().removeClass(“ativo”),t(this).parent().addClass(“ativo”)):t(this).parent().removeClass(“ativo”)}).trigger(“change”))})}}(jQuery);$(“.menuPrincipal.linkDireto a[href=”https://www.contabeis.com.br/buscar/”]”).click(function(e){if(!$(‘html’).hasClass(‘_640’)){e.preventDefault();$(“header .mascaraFlutuante .boxBuscaMenu”).toggleClass(‘searchOpen’)}});$(“a.redirect-link”).mousedown(function(event){event.preventDefault();obj=$(this);var title=$(obj).text();var url=$(obj).attr(“href”);try{var domain=(new URL(url));var hostname=domain.hostname;if(hostname.includes(‘.contabeis.com’)||hostname.includes(‘conbcon.com’)){return!0}}catch(e){return!1} var novaUrl=”redirect?url=”+encodeURIComponent($(obj).attr(“href”))+’&title=”+encodeURIComponent(title);switch(event.which){case 1:window.open(novaUrl,”_blank’);break;case 2:window.open(novaUrl,’_blank’);break;case 3:$(obj).attr(“href”,novaUrl);break;default:$(obj).attr(“href”,novaUrl)}});const observer=new IntersectionObserver((entries,observer)=>{entries.forEach(entry=>{if(entry.isIntersecting){let elem=entry.target;let banner=elem.getAttribute(‘data-banner’);$.ajax({url:’gravaAcesso’,type:’POST’,data:{id:banner,tipo:’banner’},success:function(retorno){}});observer.unobserve(entry.target)}})});const elementsToObserve=document.querySelectorAll(‘.bannerContabeis’);elementsToObserve.forEach(element=>observer.observe(element));if($(“#recaptchaResponse”).length){$.getScript(“https://www.google.com/recaptcha/api.js?render=6LfL35YUAAAAADXgsYzCc24ZSugiboKzhncT8bO0”,function(){grecaptcha.ready(function(){grecaptcha.execute(‘6LfL35YUAAAAADXgsYzCc24ZSugiboKzhncT8bO0′,{action:’submit’}).then(function(token){document.querySelector(“#recaptchaResponse”).value=token})})})} $(“span.fecharBannerMobile”).click(function(){var div=$(this).parent();div.toggleClass(“fechado”);if(div.hasClass(“fechado”)){$(“span.fecharBannerMobile”).text(‘^’)}else{$(“span.fecharBannerMobile”).text(‘x’)}});$(‘input:checkbox’).not(“.newsletter_section”)._checkbox();$(‘input:radio’).not(“.newsletter_section”)._radio();$(“.submenuLogin .botaoEntrar”).click(function(){LogandoUsuario()});$(‘.submenuLogin input[placeholder]’).keyup(function(e){if(e.which==13){LogandoUsuario()}});$(‘.blocoPrimeiroMenu li a#sairMenu’).click(function(){$.post(“logout”,function(data){location.reload()})});if($(‘.avisoCookie’).length){$(‘.avisoCookie span.aceitar’).click(function(){$(‘.avisoCookie’).addClass(“fechado”)})} $(‘header nav li .submenu.submenuConteudo .blocoPrimeiroMenu > li, header nav li .submenu.submenuLogado .blocoPrimeiroMenu > li’).hover(function(){if($(‘header nav li .submenu.submenuConteudo .blocoPrimeiroMenu li, header nav li .submenu.submenuLogado .blocoPrimeiroMenu li’).hasClass(“ativo”)){$(this).siblings().removeClass(“ativo”)}});$(“header nav li:nth-child(2)”).mouseleave(function(){if(!$(‘header nav li .submenu.submenuConteudo .blocoPrimeiroMenu > li’).hasClass(“ativo”)){$(‘header nav li .submenu.submenuConteudo .blocoPrimeiroMenu li:first-of-type’).addClass(“ativo”)}});$(“header nav li.logado”).mouseleave(function(){if(!$(‘header nav li .submenu.submenuLogado .blocoPrimeiroMenu > li’).hasClass(“ativo”)){$(‘header nav li .submenu.submenuLogado .blocoPrimeiroMenu li:first-of-type’).addClass(“ativo”)}});$(‘[href=#login]’).click(function(e){e.preventDefault();$(‘header nav li .submenu.submenuLogin’).show();$(‘._1000 body, ._1280 body’).prepend(“
“)});$(‘.submenu.submenuLogin .menuEstatico’).click(function(e){e.preventDefault();$(‘header nav li .submenu.submenuLogin’).hide();$(‘body .mascaraTela’).remove()});$(‘.submenu .menuEstatico .voltarSubmenu’).click(function(e){e.preventDefault();$(‘header nav li .submenu .blocoPrimeiroMenu li, header nav li.menuPrincipal’).removeClass(“ativo”)});$(‘#menuMobile’).click(function(e){$(‘body’).toggleClass(‘open’);$(this).toggleClass(‘open’);if($(‘body’).hasClass(“open”)){}else{$(‘header nav .submenu’).hide();$(‘header nav li’).removeClass(‘ativo’)}});$(‘._640 header nav li:not(.linkDireto) > a’).click(function(e){e.preventDefault();$(‘._640 header nav .submenu’).hide();if($(this).parents().hasClass(‘ativo’)){$(this).next().hide();$(this).parent().removeClass(‘ativo’)}else{$(this).next().show();$(‘header nav ul li’).removeClass(‘ativo’);$(this).parent().addClass(‘ativo’)}});$(‘ul.compartilhamento span[redeSocial]’).click(function(e){e.preventDefault();var titulo=$(this).parents(‘ul’).attr(‘titulo’);var url=$(this).parents(‘ul’).attr(‘href’);var tipo=$(this).attr(‘redeSocial’);compartilhamentoRedeSocial(tipo,url,titulo);return!1})});$(document).ready(function(){gravaAcesso();var observer=new IntersectionObserver(intersectionCallback,options);var adContainers=document.getElementsByClassName(‘ad-container’);for(var i=0;i100){$(‘body’).addClass(‘_flutuante’)}else{$(‘body’).removeClass(‘_flutuante’)} if(!firedToast){if(getCookie(“contabeistoast”)==1){firedToast=!0;return!1} if(arrayToast.hasOwnProperty(‘pop_titulo’)) pushonpage({imageUrl:arrayToast.pop_imagem,imageWidth:150,imageHeight:78,imageAlt:arrayToast.pop_titulo,id:arrayToast.pop_id,html:”+’
‘+arrayToast.pop_chamada+’
‘+’
‘+arrayToast.pop_titulo+’
‘+’
‘+arrayToast.pop_descricao+’
‘+”,});firedToast=!0}});function resolucao(){var _htmlresolucao=document.querySelector(‘html’);if(window.innerWidth1100){_htmlresolucao.classList.add(‘_1000’)}else{_htmlresolucao.classList.remove(‘_1000’)} var _barracor=document.querySelector(‘.barraCor’);if(_barracor!=undefined){if(window.innerWidth>1700){_barracor.style.width=”80%”}else{_barracor.style.width=”100%”}}} resolucao();function gravaAcesso(){$(“[gravaacesso=1]”).each(function(){_gravaAcesso=$(this);var verificaAcesso=_gravaAcesso.length;if(verificaAcesso==1){var id=_gravaAcesso.attr(“id”);var tipo=_gravaAcesso.attr(“tipo”);var user=_gravaAcesso.attr(“user”);$.ajax({url:’gravaAcesso’,type:’POST’,data:{id:id,tipo:tipo,user:user},success:function(retorno){}})}})} function LogandoUsuario(){if($(‘.boxMenu .botaoEntrar’).hasClass(‘disable’)){return!1} if(!validateEmail($(“.boxMenu input.email”).val())||$(“.boxMenu input.email”).val()==”){abreAlerta(“Login”,”Preencha seu e-mail e senha”,’alerta’,0,5000);return!1} $(‘.boxMenu .botaoEntrar’).text(‘…’).addClass(“disable”);grecaptcha.ready(function(){grecaptcha.execute(‘6LfL35YUAAAAADXgsYzCc24ZSugiboKzhncT8bO0′,{action:’login’}).then(function(token){$.post(“login”,{email:$(“.boxMenu input.email”).val(),senha:$(“.boxMenu input.senha”).val(),lembra:$(“.boxMenu input[name=loginlembrar]”).is(‘:checked’),recaptcha_response:token},function(data){var obj=JSON.parse(data);if(obj.codigo==0||obj.codigo==1){abreAlerta(“Login”,obj.descricao,’sucesso’,1,3000)}else{$(‘.boxMenu .botaoEntrar’).text(‘ENTRAR’).removeClass(“disable”);abreAlerta(“Login”,obj.descricao,’erro’,0,5000)}})})})} function abreAlerta(titulo,texto,status,reload=0,delayT=2000,botao=0,botaoTexto=”,url=””){switch(status){case ‘sucesso’:var cor=”#598d2f”;var icone=”icon-checkSimplescontabeis”;break;case ‘alerta’:var cor=”#c45b1c”;var icone=”icon-notificacaocontabeis”;break;case ‘erro’:var cor=”#9c1313″;var icone=”icon-deletarcontabeis”;break} $(‘body’).append(‘
‘+titulo+’
‘+texto+’
‘);setTimeout(function(){$(‘.alertaGeral’).addClass(‘ativo’)},300);if(reload==1){if(url==”){setTimeout(function(){location.reload()},delayT)}else{setTimeout(function(){window.location.href=url},delayT)}}else{setTimeout(function(){$(‘.alertaGeral’).removeClass(‘ativo’).remove()},delayT)}} function compartilhamentoRedeSocial(tipoRedeSocial,url,titulo){switch(tipoRedeSocial){case ‘facebook’:var urlMontada=”https://www.facebook.com/sharer/sharer.php?u=”+url+”&src=sp”;break;case ‘twitter’:var urlMontada=”https://twitter.com/intent/tweet?original_referer=”+url+”&text=”+titulo+” – “+url;break;case ‘linkedin’:var urlMontada=”https://www.linkedin.com/cws/share?url=”+url+”%3FWT.mc_id%3D”+titulo;break;case ‘whatsapp’:var urlMontada=”whatsapp://send?text=”+titulo+” – “+url;break;default:} window.open(urlMontada,’_blank’,’toolbar=no, location=no, directories=no, status=no, scrollbars=no, resizable=no, width=600, height=300, top=200, left=450′)} function validateEmail(email){var re=/S+@S+.S+/;return re.test(email)} function shuffleArray(array){for(let i=array.length-1;i>0;i–){const j=Math.floor(Math.random()*(i+1));[array[i],array[j]]=[array[j],array[i]]}} if(window.location.hash&&window.location.hash==’#_=_’){window.location.hash=””} !function(t){var e=function(e){this._options={checkOnLoad:!1,resetOnEnd:!1,loopCheckTime:50,loopMaxNumber:5,baitClass:”pub_300x250 pub_300x250m pub_728x90 text-ad textAd text_ad text_ads text-ads text-ad-links”,baitStyle:”width: 1px !important; height: 1px !important; position: absolute !important; left: -10000px !important; top: -1000px !important;”,debug:!1},this._var={version:”3.2.1″,bait:null,checking:!1,loop:null,loopNumber:0,event:{detected:[],notDetected:[]}},void 0!==e&&this.setOption(e);var o=this,i=function(){setTimeout(function(){!0===o._options.checkOnLoad&&(!0===o._options.debug&&o._log(“onload->eventCallback”,”A check loading is launched”),null===o._var.bait&&o._creatBait(),setTimeout(function(){o.check()},1))},1)};void 0!==t.addEventListener?t.addEventListener(“load”,i,!1):t.attachEvent(“onload”,i)};e.prototype._options=null,e.prototype._var=null,e.prototype._bait=null,e.prototype._log=function(t,e){console.log(“[BlockAdBlock][“+t+”] “+e)},e.prototype.setOption=function(t,e){if(void 0!==e){var o=t;(t={})[o]=e}for(var i in t)this._options[i]=t[i],!0===this._options.debug&&this._log(“setOption”,’The option “‘+i+'” he was assigned to “‘+t[i]+'”‘);return this},e.prototype._creatBait=function(){var e=document.createElement(“div”);e.setAttribute(“class”,this._options.baitClass),e.setAttribute(“style”,this._options.baitStyle),this._var.bait=t.document.body.appendChild(e),this._var.bait.offsetParent,this._var.bait.offsetHeight,this._var.bait.offsetLeft,this._var.bait.offsetTop,this._var.bait.offsetWidth,this._var.bait.clientHeight,this._var.bait.clientWidth,!0===this._options.debug&&this._log(“_creatBait”,”Bait has been created”)},e.prototype._destroyBait=function(){t.document.body.removeChild(this._var.bait),this._var.bait=null,!0===this._options.debug&&this._log(“_destroyBait”,”Bait has been removed”)},e.prototype.check=function(t){if(void 0===t&&(t=!0),!0===this._options.debug&&this._log(“check”,”An audit was requested “+(!0===t?”with a”:”without”)+” loop”),!0===this._var.checking)return!0===this._options.debug&&this._log(“check”,”A check was canceled because there is already an ongoing”),!1;this._var.checking=!0,null===this._var.bait&&this._creatBait();var e=this;return this._var.loopNumber=0,!0===t&&(this._var.loop=setInterval(function(){e._checkBait(t)},this._options.loopCheckTime)),setTimeout(function(){e._checkBait(t)},1),!0===this._options.debug&&this._log(“check”,”A check is in progress …”),!0},e.prototype._checkBait=function(e){var o=!1;if(null===this._var.bait&&this._creatBait(),null===t.document.body.getAttribute(“abp”)&&null!==this._var.bait.offsetParent&&0!=this._var.bait.offsetHeight&&0!=this._var.bait.offsetLeft&&0!=this._var.bait.offsetTop&&0!=this._var.bait.offsetWidth&&0!=this._var.bait.clientHeight&&0!=this._var.bait.clientWidth||(o=!0),void 0!==t.getComputedStyle){var i=t.getComputedStyle(this._var.bait,null);!i||”none”!=i.getPropertyValue(“display”)&&”hidden”!=i.getPropertyValue(“visibility”)||(o=!0)}!0===this._options.debug&&this._log(“_checkBait”,”A check (“+(this._var.loopNumber+1)+”/”+this._options.loopMaxNumber+” ~”+(1+this._var.loopNumber*this._options.loopCheckTime)+”ms) was conducted and detection is “+(!0===o?”positive”:”negative”)),!0===e&&(this._var.loopNumber++,this._var.loopNumber>=this._options.loopMaxNumber&&this._stopLoop()),!0===o?(this._stopLoop(),this._destroyBait(),this.emitEvent(!0),!0===e&&(this._var.checking=!1)):null!==this._var.loop&&!1!==e||(this._destroyBait(),this.emitEvent(!1),!0===e&&(this._var.checking=!1))},e.prototype._stopLoop=function(t){clearInterval(this._var.loop),this._var.loop=null,this._var.loopNumber=0,!0===this._options.debug&&this._log(“_stopLoop”,”A loop has been stopped”)},e.prototype.emitEvent=function(t){!0===this._options.debug&&this._log(“emitEvent”,”An event with a “+(!0===t?”positive”:”negative”)+” detection was called”);var e=this._var.event[!0===t?”detected”:”notDetected”];for(var o in e)!0===this._options.debug&&this._log(“emitEvent”,”Call function “+(parseInt(o)+1)+”/”+e.length),e.hasOwnProperty(o)&&e[o]();return!0===this._options.resetOnEnd&&this.clearEvent(),this},e.prototype.clearEvent=function(){this._var.event.detected=[],this._var.event.notDetected=[],!0===this._options.debug&&this._log(“clearEvent”,”The event list has been cleared”)},e.prototype.on=function(t,e){return this._var.event[!0===t?”detected”:”notDetected”].push(e),!0===this._options.debug&&this._log(“on”,’A type of event “‘+(!0===t?”detected”:”notDetected”)+'” was added’),this},e.prototype.onDetected=function(t){return this.on(!0,t)},e.prototype.onNotDetected=function(t){return this.on(!1,t)},t.BlockAdBlock=e,void 0===t.blockAdBlock&&(t.blockAdBlock=new e({checkOnLoad:!0,resetOnEnd:!0}))}(window);function isPrivate(t){t||(t=function(){});var n=window.RequestFileSystem||window.webkitRequestFileSystem;if(n)return n(window.TEMPORARY,1,t.bind(this,!1),t.bind(this,!0));if(window.indexedDB&&/Firefox/.test(window.navigator.userAgent))try{var e=window.indexedDB.open(“test”),i=0,r=limit=10,u=function(n){return i>=limit?t(!0):window.setTimeout(n,++i*r)},d=function(){return”done”===e.readyState?t(!e.result):u(d)};return u(d)}catch(n){return t(!0)}if(window.navigator.userAgent.match(/(MSIE|Trident|Edge)/))try{return t(!window.indexedDB)}catch(n){return t(!0)}try{return window.openDatabase(null,null,null,null),t(!1)}catch(n){return t(!0)}} function shuffleArray(o){for(let t=o.length-1;t>0;t–){const f=Math.floor(Math.random()*(t+1));[o[t],o[f]]=[o[f],o[t]]}} const elementIsVisibleInViewport=(el,partiallyVisible=!1)=>{const{top,left,bottom,right}=el.getBoundingClientRect();const{innerHeight,innerWidth}=window;return partiallyVisible?((top>0&&top0&&bottom0&&left0&&right=0&&left>=0&&bottom<=innerHeight&&right{contBanner.obj[value.tamanho]=value});contBanner.banners={};contBanner.bannerAlternativo=!1;contBanner.check();contBanner.viewOBR=!1} static check(){isPrivate(function(isPrivate){if(isPrivate){contBanner.bannerAlternativo=!0}else{blockAdBlock=new BlockAdBlock({checkOnLoad:!0,resetOnEnd:!0});contBanner.pronto=!0;if(typeof blockAdBlock===’undefined’){adBlockDetected()}else{blockAdBlock.onDetected(function(){contBanner.bannerAlternativo=!0;var cn=document.getElementsByClassName(“dynamicAdR7″);for(var i=0;i{toast.addEventListener(‘mouseenter’,Swal.stopTimer) toast.addEventListener(‘mouseleave’,Swal.resumeTimer) let swalContainer=Swal.getPopup();if(document.documentElement.classList.contains(‘_640′)){swalContainer.style.top=’-64px’}else{swalContainer.style.top=’-110px’}},didClose:()=>{setCookie(‘contabeistoast’,1,0,’/’)}});Toast.fire(atributo)},function(){$.ajax({url:’gravaAcesso’,type:’POST’,data:{id:atributo.id,tipo:’pop’},success:function(retorno){}})})} function addScriptToPage(callback,callback2){let scriptLink=”sweetalert2.all.min.js”;const scripts=document.getElementsByTagName(‘script’);for(let i=0;i{callback()});if(callback2!=undefined)callback2();} function getCookie(name){const value=`; ${document.cookie}`;const parts=value.split(`; ${name}=`);if(parts.length===2)return parts.pop().split(‘;’).shift();} function setCookie(k,v,expira,path,secure){path=path||”/”;secured=(secure)?’;secure’:”;if(!expira){expired=”}else{var d=new Date();d.setTime(d.getTime()+(expira*1000));expired=’expires=”+d.toUTCString()+”;’} document.cookie=encodeURIComponent(k)+”=”+encodeURIComponent(v)+”; “+expired+” path=”+path+secured} function loadAds(adContainer){if(adContainer.getElementsByClassName(‘adsbygoogle’).length===0){var ins=document.createElement(‘ins’);ins.className=”adsbygoogle”;ins.style.display=”block”;ins.setAttribute(“data-ad-client”,”ca-pub-6514179695368964″);ins.setAttribute(“data-ad-slot”,adContainer.getAttribute(“data-ad-slot”));if(adContainer.getAttribute(“data-ad-channel”))ins.setAttribute(“data-ad-channel”,adContainer.getAttribute(“data-ad-channel”));if(adContainer.getAttribute(“data-ad-format”))ins.setAttribute(“data-ad-format”,adContainer.getAttribute(“data-ad-format”));if(adContainer.getAttribute(“data-full-width-responsive”))ins.setAttribute(“data-full-width-responsive”,adContainer.getAttribute(“data-full-width-responsive”));if(adContainer.getAttribute(“data-ad-style”))ins.setAttribute(“style”,adContainer.getAttribute(“data-ad-style”));adContainer.appendChild(ins);observer.unobserve(adContainer)}})} async function executeFetchWithLoading(url,options,showLoading=!0){try{if(showLoading){} const response=await fetch(url,options);if(!response.ok)throw new Error(‘A resposta do servidor não foi OK.’);return await response.json()}catch(error){throw error}finally{if(showLoading){}}} const site_key_recaptcha=”6LfL35YUAAAAADXgsYzCc24ZSugiboKzhncT8bO0″;async function loadRecaptcha(){return new Promise((resolve,reject)=>{if(typeof grecaptcha===’undefined’){$.getScript(`https://www.google.com/recaptcha/api.js?render=${site_key_recaptcha}`,resolve).fail(reject)}else{resolve()}})} function executeRecaptcha(action){return new Promise((resolve,reject)=>{grecaptcha.ready(()=>{grecaptcha.execute(site_key_recaptcha,{action}).then(resolve).catch(reject)})})}
A reitora Guida Aquino participou do 1º Fórum de Reitoras e Reitores da América Latina e do Caribe, realizado na segunda-feira, 29, e terça-feira, 30, em Foz do Iguaçu (PR), reunindo dirigentes de 89 instituições brasileiras, entre universidades e institutos federais, além de 67 representantes de 17 países latino-americanos e caribenhos, para debater os desafios e as perspectivas da educação superior pública, da cooperação internacional e da integração regional.
“A integração entre as universidades da América Latina e do Caribe é fundamental para o fortalecimento da educação superior pública, da produção científica e da construção de respostas conjuntas aos desafios sociais, econômicos e ambientais que compartilhamos enquanto região”, disse a reitora.
Durante a programação, foram debatidos temas estratégicos como a democratização do acesso ao ensino superior, a inclusão social, a mobilidade acadêmica, a pesquisa e a inovação, bem como mecanismos para ampliar a cooperação internacional e fortalecer as redes de produção científica e tecnológica entre os países participantes.
O evento contou com a participação do ministro da Educação, Leonardo Barchini, e do secretário de Educação Superior do Ministério da Educação, Marcus David, além de representantes de organismos internacionais e lideranças acadêmicas.
A reitora da Ufac, Guida Aquino, participou da solenidade de inauguração da nova sede da Fundação de Apoio e Desenvolvimento ao Ensino, Pesquisa e Extensão Universitária no Acre (Fundape), da qual ela é presidente do Conselho Curador. O evento ocorreu nesta sexta-feira, 26, no campus-sede, local em que se localiza o espaço administrativo e operacional da fundação.
Guida destacou a importância da Fundape para a Ufac e para outras instituições da Região Norte. Para ela, a fundação passou por um processo de fortalecimento nos últimos anos. “A Fundape hoje nos faz realizar, na verdade, todas as parcerias de formação de docentes, de ensino, de pesquisa, de extensão, de inovação”, afirmou.
Segundo a reitora, a fundação ampliou sua atuação para além do Acre, atendendo também instituições de Rondônia, Amapá e Roraima. “Olha a grandeza disso. E nós, enquanto Universidade Federal do Acre, temos que nos orgulhar”, pontuou.
O diretor-presidente da Fundape, Ismar Bernardo de Araújo, disse que a inauguração da sede própria representa uma conquista construída com dedicação, trabalho em equipe e visão de futuro. “Hoje não celebramos apenas a abertura de um novo espaço físico; celebramos uma conquista construída com dedicação, trabalho em equipe, visão de futuro e confiança.”
Ismar lembrou que a Fundape foi instituída em 22 de junho de 1998 e completa 28 anos em 2026. Atualmente, a fundação conta com 38 colaboradores, representa quatro universidades federais, três institutos federais e um hospital universitário, estando presente em quatro Estados da região Norte.
Membro fundador da Fundape e pró-reitor de Planejamento da Ufac, Alexandre Hid, relembrou a criação da fundação e os desafios enfrentados ao longo da trajetória institucional. “Hoje a fundação está aí forte e firme para maiores e melhores desafios.”
Também participaram da solenidade a reitora da Unir, Marília Pimentel; o procurador-geral adjunto para Assuntos Administrativos e Institucionais do MP-AC, Carlos Roberto da Silva Maia, representando o procurador-geral Oswaldo Lima Neto; o diretor técnico da Fundape, Camilo Gouveia; o diretor administrativo-financeiro da Fundape, Dionel de Araújo; Gemil Júnior, suplente do senador Alan Rick (Republicanos-AC); a pró-reitora de Inovação, Pesquisa e Pós-Graduação do Ifac, Alana Chocorosqui, representando o reitor Fábio Storch; o ex-reitor da Ufac, Minoru Kinpara; além de dirigentes, coordenadores de projetos, colaboradores e representantes de instituições parceiras.
O programa de pós-graduação em Planejamento e Governança Pública, da Universidade Tecnológica Federal do Paraná (UTFPR), no âmbito do mestrado interinstitucional para técnico-administrativos da Ufac e do Instituto Federal do Acre (Ifac), realiza o 12º Seminário de Boas Práticas em Planejamento e Governança Pública, de 14 a 16 de julho, no anfiteatro Garibaldi Brasil, campus-sede da Ufac. As inscrições são gratuitas e estão abertas até 16 de julho, por meio online.
O evento será transmitido pelo YouTube e terá como tema “Governança, Políticas Públicas e Desenvolvimento Regional na Amazônia: Desafios Estruturais para o Acre”, propondo um debate sobre questões territoriais, sociais, ambientais, urbanas, institucionais e econômicas que atravessam a realidade amazônica e acreana.
A programação científica será organizada em quatro eixos temáticos: governança urbana, mobilidade e direito à cidade na Amazônia; infraestrutura, saneamento e resiliência em contextos de enchentes e queimadas; governança ambiental, desenvolvimento sustentável e capacidade estatal na Amazônia; e educação e empreendedorismo na Amazônia.
O seminário tem como público-alvo a comunidade universitária e gestores públicos, contando com a participação de autoridades locais, pesquisadores da UTFPR, docentes da Ufac e do Ifac, bem como especialistas convidados de diferentes áreas.
Warning: Undefined variable $user_ID in /home/u824415267/domains/acre.com.br/public_html/wp-content/themes/zox-news/comments.php on line 48
You must be logged in to post a comment Login