A relação entre as transferências governamentais, a arrecadação tributária própria e o índice de educação dos municípios do estado de Minas Gerais / La relación entre las transferencias gubernamentales, la recaudación de impuestos y el índice de educación de los municipios del estado de Minas Gerais / Relation between the government transfers, own tax collection and education index of the municipalities of the state of Minas Gerais

Resumo: Considerando as mudanças proporcionadas aos municípios brasileiros, desde a promulgação da Constituição Federal de 1988, objetivou-se verificar a relação entre as transferências governamentais, a arrecadação tributária própria e o índice de educação dos municípios do estado de Minas Gerais (2009 a 2013), partindo da hipótese de que uma maior disponibilidade de recursos financeiros impactaria positivamente a qualidade da educação municipal. As variáveis do estudo foram testadas por meio da análise de variância em blocos casualizados, correlação de Spearman, análise de clusters de k-médias e regressão linear múltipla. Entre as inferências deste estudo, destaca-se a falta de associação entre o grau de autonomia financeira e os investimentos em educação, e o achado de que o quantitativo de receitas tributárias e o percentual adicional de investimento em educação não impactam o índice de educação.

Resumen: Considerando que las modificaciones son proporcionadas a los municipios brasileños, desde la promulgación de la Constitución Federal de 1988, que alteró la asignación de recursos públicos a la educación, los municipios brasileños pasaron a recibir más recursos del gobierno, así como aumentar el porcentaje de la asignación municipal invertida en el área de educación. Así, en este estudio se objetivó verificar la relación entre las transferencias gubernamentales, la recaudación de impuestos propia y el índice de educación de los municipios del estado de Minas Gerais (2009 a 2013), partiendo de la hipótesis de que una mayor disponibilidad de recursos financieros impactaría positivamente la calidad de la educación municipal. Las variables del estudio se probaron por medio del análisis de varianza en bloques casualizados, correlación de Spearman, análisis de clusters de k-medias y regresión lineal múltiple. Entre las inferencias de este estudio, se destaca la falta de asociación entre el grado de autonomía financiera y las inversiones en educación, y el hallazgo de que el cuantitativo del aumento de impuestos y el porcentaje adicional de inversión en educación no impactan el índice de educación.

Abstract Considering the changes in Brazilian municipalities since the Federal Constitution of 1988, this study sought to verify the relationship between government transfers, own tax collection and the education index of municipalities of the state of Minas Gerais (2009 to 2013). The hypothesis adopted was that a greater financial resources availability would have a positive impact on the municipal education's quality. The study variables were tested using randomized block variance analysis, Spearman's correlation, k-rates clusters' analysis and multiple linear regression. Among the results obtained, the study highlights the lack of connection between the degree of financial autonomy and the investments in education, as well as it finds that the amount of revenues from taxes and the extra percentage of investment do not affect the education index.

Geochemistry and spatial variability of metal(loid) concentrations in soils of the state of Minas Gerais, Brazil.

Since 2009 a policy has been implemented in Brazil to establish the natural concentrations of potentially toxic substances in soil for each state. Historically a 'mining state', Minas Gerais established a Quality Reference Value for metal(loid)s for all of the soils in the state. To successfully establish these values it is important to study the spatial geochemical diversity for the state. In this context, the objectives of this work are: (1) to evaluate the natural concentrations of metal(loid)s in pristine Minas Gerais soils and (2) to interpret the spatial variability in concentration of these elements. The 0-20 cm layer of soils was sampled for 697 georeferenced sites including the main geological materials and soil groups. Soil properties were analyzed according to methodologies suitable for Brazilian soils. The concentration of metal(loid)s was determined by acid extraction according to EPA 3051A. Descriptive statistics, Pearson correlation and spatial variability analyses were performed. The dominance of acidic pH and low CEC values reflects the pervasive deep acid weathering. The variability of metal(loid) concentrations for soils of the state may be attributed to geological diversity and different pedogenesis. Correlation and spatial analysis indicated that the Fe concentration is strongly associated with metal(loid) concentrations in topsoil. According to the spatial geochemical diversity of the state, a k-means cluster analysis was performed which identified four clusters. A significant difference in the mean values of metal(loid) concentrations between the clusters confirmed that the single Quality Reference Value established does not represent the geochemical diversity of soils in Minas Gerais.