Do talão de nota fiscal ao cupom fiscal: a implantação do ECF no estado do Rio Grande do Norte e sua repercussão na arrecadação do ICMS

The present paper has aimed the analysis of a real instrument which offers great impact in the ICMS revenue: The Fiscal Voucher Emitting Equipment (ECF). In this sense, the effects of the commercial automation process in Rio Grande do Norte s ICMS revenue between 2000 and 2006 were investigated. Based on this goal, the methodology adopted was characterized as a study of quantitative, exploratory-qualitative nature, through the collecting of secondary data, provided by the State Taxation Bureau (SET). In the absence of a statistic model in the existing literature about the approached theme, we decided for the elaboration of a suitable model, with tables and graphics. As a way to observe the effects of these programs on the revenue, the comparison between the ECF users and non users, in the same period, has proved to be of great importance. We reached the conclusion that even though the growth rates amongst the activities that use the ECF had ascended in tributary revenue in the related years, from 2004 on, with the introduction of TEF, this participation presented a higher growth, which leads us to suppose that the use of this recent instrument provides a significant impact in the State effective revenue. We stand out that the collected amounts could have been even higher, if the level of adhesion to the instrument had not been so low, mainly amongst the minor entrepreneurs, which may mean a rooted defraudation in the system. In short, through the set of data obtained, it is possible to conclude that the ECF and the recent TEF have significantly influenced the ICMS revenue in the entire State all over the period that was analyzed

Estratégia de operações no varejo: um estudo sobre perfilar mercado, produto e operações no setor de supermercados

The objective of this Thesis is to investigate the strategic alignment between market end operations in the retail supermarket sector applying the concept product profiling by Hill (1993). To the developing was utilized a methodology of the cases study had were a evolvement if the action research into on of the RedeMais supermarkets. Through the interview, discussion and direct action became possible collect information necessary to direction this work, absorbing and understanding the methodology and thought form, action and management. This work contribute to development the create of the model adapted of the manufactory to service, the product matrix of the Hill, in which serve a tool to uncover the origins of misalignment that occur over time and to illustrate the phenomenon to executives gone support to decision

Feira livre e circuitos da economia urbana: um estudo da feira da Pedra, em São Bento (PB)

The Feira da Pedra is an extension of the open fair of São Bento in the State of Paraiba. It is a system of trade in textile goods produced by textile industry in manufacturing of hammocks and derivatives of this industry, present in some cities in the state of Paraiba and Rio Grande do Norte, as a survival strategy, inserted in the list of tertiary and retail of the urban economics of this city. It is thereby aimed to discuss about the urban economics, reflecting on the open fair system from the two circuits of urban economy, mainly in the context of the dynamics of the current period of geographic space, the technical-scientific-informational period, as the specific empirical object, the Feira da Pedra of São Bento (PB). For this, this research was carried out in two stages of operation: a) surveys of secondary data and b) primary data collection which were reported an operational triad: I) literature; II) documentary research, and III) research of field. The presence of the Feira da Pedra in São Bento has shown us one of the most important characteristics of this city, in order to present major economic, social and cultural benefits to the local population, and contribute to (re) production of sertanejo space, making lower part of the circuit of its urban economy. This activity has entailed several dynamics for urban space in this city, mainly because of attracting large numbers of people, carrying typical actions of its relationship with the urban space are são-bentense and built environment. Thus, its importance is not only a local and regional phenomenon, but also a cultural reference of a place in the geographical area of many paraibanos and norte-rio-grandenses subjects, as the case of this activity has brought to its weekly routine, this product resulting from the textile working of this area of Sertão Paraibano and Seridó Potiguar

A implantação do emissor de cupom fiscal no Estado do Rio Grande do Norte e sua repercussão na arrecadação do ICMS

The present paper has aimed the analysis of a real instrument which offers great impact in the ICMS revenue: The Fiscal Voucher Emitting Equipment (ECF). In this sense, the effects of the commercial automation process in Rio Grande do Norte s ICMS revenue between 2000 and 2006 were investigated. Based on this goal, the methodology adopted was characterized as a study of quantitative, exploratory-qualitative nature, through the collecting of secondary data, provided by the State Taxation Bureau (SET). In the absence of a statistic model in the existing literature about the approached theme, we decided for the elaboration of a suitable model, with tables and graphics. As a way to observe the effects of these programs on the revenue, the comparison between the ECF users and non users, in the same period, has proved to be of great importance. We reached the conclusion that even though the growth rates amongst the activities that use the ECF had ascended in tributary revenue in the related years, from 2004 on, with the introduction of TEF, this participation presented a higher growth, which leads us to suppose that the use of this recent instrument provides a significant impact in the State effective revenue. We stand out that the collected amounts could have been even higher, if the level of adhesion to the instrument had not been so low, mainly amongst the minor entrepreneurs, which may mean a rooted defraudation in the system. In short, through the set of data obtained, it is possible to conclude that the ECF and the recent TEF have significantly influenced the ICMS revenue in the entire State all over the period that was analyzed

Aspectos do gerenciamento de riscos de tecnologia da informação nas empresas: um estudo de caso múltiplos

The information technology - IT- benefits have been more perceived during the last decades. Both IT and business managers are dealing with subjects like governance, IT-Business alignment, information security and others on their top priorities. Talking about governance, specifically, managers are facing it with a technical approach, that gives emphasis on protection against invasions, antivirus systems, access controls and others technical issues. The IT risk management, commonly, is faced under this approach, that means, has its importance reduced and delegated to IT Departments. On the last two decades, a new IT risk management perspective raised, bringing an holistic view of IT risk to the organization. According to this new perspective, the strategies formulation process should take into account the IT risks. With the growing of IT dependence on most of organizations, the necessity of a better comprehension about the subject becomes more clear. This work shows a study in three public organizations of the Pernambuco State that investigates how those organizations manage their IT risks. Structured interviews were made with IT managers, and later, analyzed and compared with conceptual categories found in the literature. The results shows that the IT risks culture and IT governance are weakly understood and implemented on those organizations, where there are not such an IT risk methodology formally defined, neither executed. In addition, most of practices suggested in the literature were found, even without an alignment with an IT risks management process

Licenciamento ambiental em postos de revenda de combustíveis à luz dos princípios constitucionais de defesas do meio ambiente: o caso do município de Natal/RN

This study approaches the question of the administrative procedure of the environmental licensing of ranks of fuel resale, taking as basis a study case of the reality of the City of Natal/RN (Brazil). For in such a way, it was done a retrospect on the evolution of the system of road transport in Brazil, having started to briefly analyze the urbanization process that if after accented in the capitals of the Brazilian States the decade of 1950, relating these subjects with the growth of the sector of fuel resale. After that, it was transferred boarding of the defense of the national environment to the light of ambient principles constitutional. In the sequence, a boarding on the ambient guardianship in the Federal Constitution of 1988 was made, treating basically specifies and on the national urban politics and the national politics of the environment, with its instruments. In the sequence, it was transferred the analysis of the abilities and attributions of the National Advice of the Environment (CONAMA) and its Resolutions, for then only enter in the most important part of this work: an analysis of the environmental licensing of ranks of fuel resale, in the reality of the City of Natal/RN. Before this specific boarding, it was proceeded specifically a survey and communication from the applicable norms to such establishments (Resolutions of the CONAMA and norms of the ABNT), for after that carrying through an geo-ambient characterization of the City of Natal/RN. Finally, a reflection was made on the possibility of magnifying of the state activity, in terms of guarantees for the responsible members for the environmental policy and of administrative efficiency, through the idea of the ambient regulation. For the accomplishment of this study, it was proceeded research in diverse sources such as books, magazines, sites of the Internet, periodicals, thesis and dissertations, among others material, beyond visits the agencies that direct or indirectly act with the ambient defense and as fuel resale, such as Secretariat of Environment and Urbanism of the City of Natal (SEMURB), Institute of Economic Development and Environment of RN (IDEMA), Brazilian Institute of the Environment and the Natural resources You renewed, Executive Management of RN (IBAMA/RN), Public prosecutor's office of the Environment of Natal (Public prosecution service of the RN), National Agency of Oil (ANP) and Union of the Retailing of Derivatives of Oil of the RN, among others. To the end, satiated regulation is observed that although on the substance of the ambient licensing in ranks of fuel resale, also with federal, state and municipal norms, the municipal Public Power is very far from the fulfilment of its institutional functions, in the question environmental policy of these establishments, a time that few are the permitted ranks of resale in the city of Natal/RN

Saída compulsória do estrangeiro do território nacional à luz dos direitos humanos: análise de casos

This paper aims to review traditional concepts inherent to the general theory of the state and human rights, relating to the legal situation of foreign, understood as the subject of rights, especially when the is case of compulsory legal imposition of exit from national territory. After the serious violations during the Second World War and the importance acquired by the International Law of Human Rights, values as dignity, justice and equality are enshrined in the legal system and its respect required beyond the boundaries of any country. The creation of an international community, which is governed by rules that its members are subordinated, without distinction, as well as state - based on volunteerism, become inspired by one principled nature of these new concepts required of Global Society, as well as the adoption, influenced by neoconstitutionalism, to the model of State Constitutional rule of law, are opposed to the idea of state sovereignty connected to a superiority, absolute and unlimited power which recognizes no other above it, not even the basic principles or axioms that must govern the relationships internally. So looks for a concept of state that includes all the requirements of a democratic society, that have the people as the power holder, understanding that state element has undergone a relativization, because had to adapt to the contemporary values applicable to the individual, inserting in its concept, the indispensable obligation to protect the inalienable rights of citizens, regardless of with whom he have legal and political bond of nationality. It happens that, to consecrate these privileges to individuals, which, because they contain reference to values with supranational characteristics, are very abstract and are in constant collision course with internal rules, making it difficult to reconcile, it will use hermeneutics of human rights, due mainly to international courts, correlated with constitutional exegesis, in particular, legal principiologia, using, among others, the principles of reasonableness and proportionality, the systematic interpretation of the Constitution and international legal standards. Thus, it seek to enshrine the common foundation of all law , the link between the systems, namely, the dignity of human beings. Finally, it will see if Brazilian jurisdiction, through case studies, is tuned in line with these new paradigms, and in line with the International Bill of Human Rights, the Federal Constitution, the values and principles she hired

Criação de empresas à luz do modelo de decisão effectuation: um estudo com mulheres empreendedoras no município de Currais Novos/RN

This study analysed the creation of businesses by entrepreneur women in the Currais Novos city, looking for verifying if they used making decision processes aligned to the Effectuation logic throughout the creation of their companies. To this, was accomplished a multiple cases and exploratory study, whit a qualitative approach of analyse, using the thematic life history technique that match accounts and semi-structured interview route, being accomplished like a long interview, where the researcher interact with the informer continuously. The semi-structured interview route was created by the adaptation of the interview route used by Tasic (2007). The present study appealed to a intentional selection of individuals in function of their importance in relation to the boarded theme. This means that the individuals were chosen in function of their social and theoretical representatively inside the considered situation. The participant individuals of this research were five entrepreneur women that act in the Currais Novos city, owners of five different companies. To the data treatment and analyse, was chosen the content analyse technique. This study worked with a priori theoretical categories. The categories of analyse in this study was obtained with base in the Effectuation approach (SARASVATHY, 2001a, 2001b, 2008), that is an alternative model of making decision to the classic model based in the causality principle. These categories are Clarity of Initial Aims , Tolerance to the Lost and Initials Investments , Control of Resources ( who I am , what I know and who I know ) and Promoting Over Contingencies . As result, the entrepreneur women researched, in a general way, hadn t clear initial aims at the companies creation moment, hadn t aversion to the risk to lose the time and the money that they were investing in the company in formation, they highlighted the products and services identity that offered with a strong link with Seridó region, they had experience in the field of activity in which they decided to open their companies, had the commitment of partners in the beginning of the business and they knew to transform the initial difficulties in opportunities. By the end, this study conclude that the entrepreneur women studied used, in a big part, making decision processes aligned to the Effectuation logic throughout the creation of their companies

Shopping-centers :elementos de (re)produção urbana na zona de sul de Natal-RN

This study aims at analysing the (re) prodction of urban space in the south sone of Natal city, in particular the influence of the shopping-centers in this process. In this respect, it also analyses the changes of habits and constumes for part of the society, when those entreprizes were built in better-off areas of the south zone Natal as well as the transformations in the surroundings of the thre main shopping-centers. A sother commercial establishments of the same size, two out of the three main shopping-centers in the city are targered towards the better-off population. However, if compared to the others, one these has, for some time, sought to target a lower in come population. In spite of being an important element in the (re)production of urban space as well as in the cities modern commercial sector, these large commercial entreprizes reinforce capitalisms contradctions in so far as they constitute semi-public space whit an exclusionary and segregatory vatune

Aspectos do gerenciamento de riscos de tecnologia da informação nas empresas: um estudo de caso múltiplos

The information technology - IT- benefits have been more perceived during the last decades. Both IT and business managers are dealing with subjects like governance, IT-Business alignment, information security and others on their top priorities. Talking about governance, specifically, managers are facing it with a technical approach, that gives emphasis on protection against invasions, antivirus systems, access controls and others technical issues. The IT risk management, commonly, is faced under this approach, that means, has its importance reduced and delegated to IT Departments. On the last two decades, a new IT risk management perspective raised, bringing an holistic view of IT risk to the organization. According to this new perspective, the strategies formulation process should take into account the IT risks. With the growing of IT dependence on most of organizations, the necessity of a better comprehension about the subject becomes more clear. This work shows a study in three public organizations of the Pernambuco State that investigates how those organizations manage their IT risks. Structured interviews were made with IT managers, and later, analyzed and compared with conceptual categories found in the literature. The results shows that the IT risks culture and IT governance are weakly understood and implemented on those organizations, where there are not such an IT risk methodology formally defined, neither executed. In addition, most of practices suggested in the literature were found, even without an alignment with an IT risks management process