Abstract This paper aims to address the export incentive mechanisms through a case study exploring the advantages of the Integrated Drawback system, in a wood flooring company. A study was conducted indicating the inputs entered into the Integrated Drawback system in Suspension mode for the laminate flooring production process. The procedures required to acquire inputs using Drawback were described and the taxes that will be suspended were described. This is an efficient public policy instrument to export incentive. The Drawback regime can be applied by any exporting company, provided that the acquired inputs are used in the manufacturing process. In addition, it shows that tax reform is important measure to increase Brazilian competitiveness in different sectors, including the wood sector.

ABSTRACT Thermally modified wood undergoes chemical, physical, and mechanical modifications, resulting in changes in resistance to wood biodegrading agents. The objective of this study was to evaluate the resistance to biodeterioration of thermally modified wood by the industrial process VAP HolzSysteme® of Eucalyptus grandis, Pinus taeda and Tectona grandis, submitted to the Lentinula edodes fungi (brown rot) and Pleurotus djamor fungi (white rot), and to analyze the chemical properties, contents of holocellulose, lignin, total extracts, and ash, before and after biodeterioration. Three treatments were considered for each species: Control - wood in natura, modified wood at 140 °C and 160 °C. The specimens were made according to ASTM D 1413 (ASTM, 1994), in a total of 108 samples per species, 36 per treatment for each species, with 12 samples submitted to the fungus L. edodes, 12 to P. djamor and 12 correction blocks. Different behaviors occurred among species under fungal action. For E. grandis wood the thermal modification increased the resistance to biodeterioration of the wood under the action of the L. edodes fungus, in the opposite way occurred for the species P. taeda. There was little variation between treatments in T. grandis wood for both fungi. Thermal modification conferred chemical alterations on the wood, influencing their behavior the biodeterioration by the fungal action in P. taeda species in a negative way, (increasing the degradation level), and E. grandis in a positive way, reducing the biodeterioration. However, in T. grandis species no significant differences were identified in the different treatments by the action of different rotting fungi.

O objetivo do presente trabalho foi estabelecer o efeito do uso de misturas de diferentes proporções de partículas de Sequoia sempervirens e Pinus taeda nas propriedades colorimétricas de aglomerados, além de avaliar a alteração natural da cor após exposição ao intemperismo natural por seis meses. As análises colorimétricas foram realizadas através do sistema CIE-L*a*b* 1976. Os resultados indicaram uma relação direta das proporções de partículas de Sequoia sempervirens com os valores médios do pigmento vermelho (a*) e uma relação indireta com os valores do pigmento amarelo (b*). Desta maneira, a cor do produto final pode ser prevista de acordo com o controle de proporções de partículas de diferentes espécies. Contudo, a exposição do material à luz natural por quatro meses é o suficiente para afetar negativamente os pigmentos a* e b*, e tende a eliminar a diferença de cores entre os painéis.

The aim of this work was to establish the effect of using different amounts of Sequoia sempervirens and Pinus taeda wood particles on the colorimetric properties of particleboard and to evaluate the color change after outdoor weathering for six months. The colorimetric properties were measure according to the CIE-L*a*b* 1976 system. The results indicated a direct relation between the proportion of Sequoia sempervirens wood particles used in the blend and the red pigment values (a*) and an indirect relation with the yellow pigment (b*). Thus the final color of a particleboard can be predicted by controlling the amount of particles from the different species used in particleboard production. However, natural weathering for 4 months is sufficient to decrease a* and b* values and eliminate the color difference between the particleboards.

O objetivo do presente trabalho foi avaliar as propriedades físicas e mecânicas de painéis aglomerados produzidos a partir de partículas de madeira de Sequoia sempervirens e Pinus taeda com resina uréia-formaldeido (UF) em diferentes proporções de mistura das duas espécies, sendo 100%, 0%, 75%, 50% e 25% de partículas de sequoia, respectivamente. Foram avaliadas as propriedades de massa específica e razão de compactação dos painéis, absorção de água e inchamento em espessura após 24 horas de imersão, ligação interna e flexão estática (MOE e MOR). A baixa massa específica da madeira de sequoia elevou a razão de compactação dos painéis e contribuiu para melhorar as suas propriedades mecânicas e estabilidade dimensional. Os painéis produzidos com sequoia nas proporções de 100%, 75%, 50% e 25% em mistura com pinus, apresentaram melhores resultados de propriedades em relação aos painéis produzidos com 100% de pinus. Os resultados de MOE e MOR em flexão estática e ligação interna de todos os tratamentos avaliados atenderam aos requisitos mínimos da norma EN 312:2003. Os resultados demonstram que a Sequoia sempervirens apresenta grande potencial para produção de painéis aglomerados.

This work aimed to evaluate the physical and mechanical properties of particleboard panels manufactured with wood particles from Sequoia sempervirens and Pinus taeda and urea-formaldehyde resin (UF), using different mixing ratios of the two species, namely 100%, 0%, 75%, 50% and 25% of sequoia particles. Properties evaluated included panel density and compaction ratio, water absorption and thickness swelling after 24 hours of immersion, internal bond and static bending (MOE and MOR). The low density of sequoia wood raised the compaction ratio of the panels and helped improve their mechanical properties and dimensional stability. Panels manufactured at the ratios of 100%, 75%, 50% and 25% sequoia to pine provided better results compared to panels manufactured with 100% pine. Results of MOE and MOR under static bending and of internal bond met the minimum requirements of standard EN 312:2003 in all treatments. Results revealed that Sequoia sempervirens has great potential for production of particleboard.