81 resultados para Economia do acesso


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In the Brazilian legal scenario, the study of taxation has traditionally been restricted to positivist analysis, concerned with investigating the formal aspects of the tax legal rule. Despite its relevance to the formation of the national doctrine of tax, such formalist tradition limits the discipline, separating it from reality and the socioeconomic context in which the Tax Law is inserted. Thus, the proposal of the dissertation is to examine the fundamentals and nature of taxation and tax legal rules from the perspective of Law and Economics (Economic Analysis of Law). For this purpose, the work initially reconnects the Tax Law and Science of Finance (or Public Finance) and Fiscal Policy, undertaking not only a legal analysis, but also economic and financial analysis of the theme. The Economics of Public Sector (or Modern Public Finance) will contribute to the research through topics such as market failures and economic theory of taxation, which are essential to an economic approach to Tax Law. The core of the work lies in the application of Law and Economics instruments in the study of taxation, analyzing the effects of tax rules on the economic system. Accordingly, the dissertation examines the fundamental assumptions that make up the Economic Analysis of Law (as the concept of economic efficiency and its relation to equity), relating them to the tax phenomenon. Due to the nature of the Brazilian legal system, any worth investigation or approach, including Law and Economics, could not pass off the Constitution. Thus, the constitutional rules will serve as a limit and a prerequisite for the application of Law and Economics on taxation, particularly the rules related to property rights, freedom, equality and legal certainty. The relationship between taxation and market failures receives prominent role, particularly due to its importance to the Law and Economics, as well as to the role that taxation plays in the correction of these failures. In addition to performing a review of taxation under the approach of Economic Analysis of Law, the research also investigates the reality of Brazilian tax system, applying the concepts developed in relevant cases and issues to the national scene, such as the relationship between taxation and development, the compliance costs of taxation, the tax evasion and the tax enforcement procedure. Given the above, it is intended to lay the groundwork for a general theory of Economic Analysis of Tax Law, contextualizing it with the Brazilian tax system

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In the middle of modern social changes produced by globalization and capitalism, several markets have changed. States have left the direct coordination of these markets (chiefly public utility sector in the form of monopolies), introducing regulation in order to promote competition. These changes have affected natural gas industry by promoting competition as a key factor to the development and the increase of firms in this market. The regulatory reform of natural gas industry ocurred in EUA and Europe Union and it has produced its first results. In Brazilian context, Constitutional Amendment nbr. 09 and Federal Law nbr. 9.478/97 ( Petroleum Law ) opened the natural gas market to a broad range of private economic agents and they finished the monopoly over the industry before managed by Petrobras. The new regulatory framework of Brazilian natural gas industry has designed competition as a central element to the new form of managment of business and contractual relationships of this industry. Among the regulatory instruments, open access regulation in natural gas pipelines is directed to promote competition. The questions arised about its implementation in Brazilian context are studied in the present work, in which it is discussed the constitutional rules and principles are to be applied to the open access regulation within the theme of statal regulation of economy present in constitutional economic order

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We are observing, particurlarly in the last two decades an aggravation of social problems inherent in contemporary society, such as high rates of unereloyment and social exclusion. In this context, the social economy appears as an alternative to generate employment and income, especially for the country man through the production and distribution of developed products in a collective way where the actions of cooperation gain significant importance this study aims to determine how the collective actions affect the sustainability of cooperative socio-political and economic developments of the economy and so it was adopted a methodology of multiple case study in three organizations in the apiculture sector of Rio Grande do Norte the Beekeepers Association of São Rafael City (AAMSR); Beekeepers Association of Serra do Mel (APISMEL) and Family Agriculture Cooperative of Apodi (COOAFAP). To evaluate relationship in collaborative ventures solidarity it is constructed a matrix that identify and develop relationship in the organization and, to measure the level of sustainability of these ventures are calculated the indices of socio-political sustainability and economic sustainability. The research results shows a fully collaborative relationship in all cases based on factors such as effective communication between beekeepers involved/and also cooperated with these organization; availability of beekeepers to perform adjustments in production process; an organizational culture focused on collaboration and high level of situation described above and taking into account that the business of solidarity economy better positioned in the matrix of relationships are those that have best indices of sustainability, it is evidence the importance of collaborative relationships for the sustainability of joint ventures

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The present study has addressed the issues surrounding the Solidarity Economy and Tourism, their perspectives and contributions to the development process of local communities, as well as the connection point between the two. This study evaluated the extent to which social economy through cooperatives and associations in tourism has generated socio-economic improvements for the artisans of the tourist Seridó. The study made as to their objectives, was exploratory and descriptive, since it involved both standard techniques of data collection, questionnaires and systematic observation, and secondary research and case studies, which characterizes an exploratory research, according to Castro (2008 ). The results indicate significant improvements offered by the inclusion of members in groups (associations and cooperatives) in matters concerning health, education, interpersonal relationships, and access to consumer credit to the artisans. Through this study, one might also note that the inclusion of products and services in tourism is not a relevant factor for the socio-economic improvements observed for the elevated presence of middlemen in the marketing process

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O papel da tecnologia na produção contemporânea em artes cênicas vem influenciando profundamente as formas de recepção e produção de Teatro, Dança, espetáculos de Circo, shows musicais, entre outras manifestações espetaculares organizadas. Sua aplicação se estende amplamente a outras áreas que necessitam enfatizar o caráter cênico de seus processos de fruição como é o caso dos museus, feiras de ciências, exibições e mostras em artes visuais e o aparato tecnológico de luz, som e configuração espacial usados para estes fins. Neste sentido, o desenvolvimento deste tipo de tecnologia vem gerando e alimentando cadeias produtivas que movimentam uma economia da produção cultural e criam uma rede de relações articuladas em diferentes níveis de atuação, envolvendo produtores de equipamento, fornecedores, lighting designers, cenógrafos, profissionais de sonorização, arquitetos, técnicos de montagem e operação, instituições ensino especializadas, associações de área, entre outros. O foco deste trabalho se concentra em demonstrar como a análise de demandas de tecnologia cênica articuladas pelos sistemas de produção cultural, em particular na região Nordeste do Brasil, possibilitam compreender modelos de organização em curso, contribuindo para o desenvolvimento de uma reflexão multidisciplinar acerca dos processos de produção artística de natureza cênica e como esta produção é afetada pelos limites e possibilidades dos aspectos que caracterizam uma economia destas produções

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La recherche sur secteur non-formel de l économie et la dynamique des territoires dans les plages de la ville de Natal/RN, a le but de la compréhension des espaces de ces territoires ainsi que leurs caractéristiques; le rapport des acteurs sociaux et l existence de politiques dirigées direct ou indirectement vers ce secteur de l économie et ses territoires. Pour celà, on donne emphase au scénario économique moulé par le système de production et reproduction dans la mondialisation, ce qui, parmis d autres actions aq l inetrférence sur le marché du travail, lequel subit constamment des transformations importantes cherchant à suivre les changements en niveau global, en devenant, pour ainsi dire, un marché chaque fois plus exigeant et, conséquemment, sélectif. Moyennant la réalité économique et politique vécue, il augmente le nombre de chômeurs dans le pays suscitant, à tort et à travers, la croissance du secteur non-formel de l économie avec ses inombrables travailleurs qui occupent les plus différents segments parmi lesquels les travaux autonomes, ici représentés par les camelots, les propriétaires de baraques, les propriétaires de kiosques ; etc. Pour atteindre ce but, on a cherché les reférenciels théorico-scientifiques ayant pour base la connaissance empirique à travers les inombrables cas d études matérialisés au moyen de donnés primaires et sécondaires. Finalement, on est sûr de ce que les travailleurs du secteur non-formel complèmentent la chaîne repoductive, ils créent et recréent des territoires avec des contenus variés qui sont indispensables pour la croissance et le développement social

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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

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This study was based on the analysis and understanding of the dynamics of the lower circuit of the economy and the size of the street trading in the city of Mossoro (RN). The operationalization of the theory of the two circuits of the urban economy, based on Santos (2008a) was essential to understand the street trading as part of the entire city of Mossoro. It was given emphasis on the study of the lower circuit of the economy and its coverage in the street trading in the commercial center of the city, specifically in street trading in Coronel Gurgel. The dynamics of that street reveals the different ways that the territory is used simultaneously by different social actors as pedestrians, consumers, business owners, and especially by street vendors. These vendors occupy the spaces along the streets of the city commercial center, placing their tents or stalls, especially on sidewalks, excellent strategic locations for the marketing of their products, due to the large influx of people seeking goods and services nearby. As methodological and technical procedures for gathering primary data, we opted for the use of questionnaires and interviews, with many users of the lower circuit, both consumers and vendors. The analysis of these questionnaires, along with the theoretical background, has revealed that there are several social and political conflicts related to the use of public spaces, such as sidewalks and flowerbeds, in the city commercial center, and that these conflicts are increasingly demonstrating that vendors need a space endowed with infrastructure to conduct their activities. The lack of efficiency of the government, as well as the slowness of their actions to organize a space that is able to properly fit salespersons, constitutes one of the main problems faced by these small traders who have limited financial resources and materials to get their activities through in the globalized world. At the same time, this study revealed the importance of these agents, as the last link of the urban economy, in the distribution of various consumer goods, enabling the satisfaction of some needs of the population, especially the poorer people

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

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Programa Nacional de Cooperação Acadêmica - PROCAD

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The Solidarity Economy is considered in this work as a development option. Talk about it is to think in the workforce as a producer of material wealth and, above all , subjective , therefore it is necessary to take into account that these relations coexist different types of practices that encompass emotions , lifestyles , etc. This research has as an object of study evaluating the effectiveness of public policy for Solidarity Economy, microrregion Angicos / RN, demonstrating how the Solidarity Economy has encouraged the development not only as a driving force for economic growth, but as the expansion capabilities and freedoms. The Solidarity Economy has several definitions, and despite having its origin in the cooperative movement, is a concept under construction. Focused on the discussion of public policy, is now understood as a proposal for employability, either as a generator of employment and income, reflecting its polymorphism. Theories and concepts developed by Amartya Sen is an important analytical tool for understanding the Solidarity Economy as a development strategy. When speaking of instrumental freedoms, Senniana theory contributes to reflection on how participants socioeconomic actions are becoming active agents of change i n their own freedoms. The analysis was based on the discussion of development beyond economic bias, using the lines of the vari ous local stakeholders with PCPR II, p hase 2, for microrregion Angicos / RN, comprising: public managers, technical advisors and beneficiaries of the program rural poverty alleviation. Besides the discussion of the economic organization of the RN and its spatial distribution, the survey brings the result that the Solidarity Economy in microrregion Angicos / RN contributed to the dev elopment as freedom, proving the effectiveness of public policy by allowing an improvement in the quality of life, enabling efetivations, even without major proportions.

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The thematization of public space in the ―Maior São João do Mundo‖ in Campina Grande - PB stimulates the economy and the local tourism from the transformation of a common public space in a setting that has the traditional June festivals based. To do so, contributes to promotion of existing creative sectors in the city and the design of a new city that is projected from the festivities of São João. In this research we propose to determine the influence of the thematization of public space in the local economy, particularly in creative sectors present in the ―Maior São João do Mundo‖ and assess their importance for the development of local creative economy. We chose the case study, from an ethnographic approach, using different research techniques such as participant observation, semi-structured interviews with open questions and the analysis of social representations of respondents. The methodology used is mixed because it involves qualitative and quantitative data. We could notice at the end of this research, the thematization of public space in the ―Maior São João do Mundo‖ is the main reference factor for the event, stimulating the local economy and changing the city's image in three levels: political, economic and social. Also realize that the thematization of public space is the key binding factor between the creative sectors as well as between them and the related activities. All these sectors serve as a link between the products and services, creating a harmonic whole that transforms the city's image, stimulates the economy, promotes social inclusion, cultural integration and keeps the ―Maior São João do Mundo‖ as a traditional event in the tourist calendar regional and national.

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Creative industry has promoted and strengthened the growth of various economic sectors in Brazil and abroad, thus stimulating the local economy in places with attractive and innovative sceneries for the consumer market. This essay focuses on studying the relevance of cultural events for the creative economy, and these may contribute to the social, cultural and economic development in Pipa, located in Rio Grande do Norte (Brazil). Cultural events promote a themed and creative environment which has worked as attraction mechanism for the increase of cultural, gastronomic and social leisure consumptions. Cultural and thematic events has been held in Pipa, such as Festival Literário da Pipa, Fest Bossa & Jazz da Pipa, Festival Literário Alternativo da Pipa and Festival Gastronômico da Pipa, which can attract the local, state, national and international audience. The research is characterized as a qualitative research about the problem approach. The field research is characterized by the ethnographic approach, using the techniques of participant observation, semi-structured interviews and photographic record. With the research results, we can point that Pipa promotes cultural events that move the economic dynamics, social and cultural, inserting new cultural habits in this urban space, and in some cases, rescuing the history of the place. In each event, the economic and political forces connect themselves to promote the infrastructure of these events, supporting the provision of services and products from the creative and cultural sectors. The theming of the studied events plunges the audience into stories that may have (or not) a connection to the local history. Therefore, it is perceived that this work brings the light to a place that presents itself as the protagonist of the state of Rio Grande do Norte in terms of renewal and economic, social and cultural change in its infrastructure and its potential for tourist attraction from the creative and cultural sectors.

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The present study aims to analyze the spatial organization of the Ribeira district in Natal/ RN from the two circuits of the urban economy. For its realization, was used the bibliographical, documentary and field research. From the information collected in the field research and of secondary data was elaborated the maps, tables, graphics, frames and photographic collections. In the analysis of the results identified the presence of two circuits of the urban economy in the said neighborhood, thus as the predominance of the upper circuit compared to the lower circuit between the surveyed establishments, well as the role that each of the circuits represents to their spatial organization. Some variables such as technology, organization, information, publicity and consumption were important to establish the main differences between the circuits.

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In recent decades, the collective leadership of the Solidary Economical Enterprises (ESS) that are active in providing collection and recycling services, has been presented as a proposal for the organization of urban space with the creation of new enterprises and solidarity production chains. Are activities that have gained a new stimulus to the creation of the National Secretariat of Solidarity Economy and the National Policy on Solid Waste that assigned a leading role in these social actors. These experiences contribute to building a participatory development path, resembling with the pluralistic perspective of development of the Indian economist Amartya Sen, that goes beyond the simplistic design of the increased income, focusing on the process of expanding freedoms that people enjoy. The aim of this work is to situate the perspective of endogenous development with the Collection Services segment and Material Recycling in the field of Solidarity Economy, through the analysis of the experience of the Cooperative of Selective Collection and Recycling Friends of the planet, located in the municipality of Lauro to Freitas - BA, from 2004 to 2013. for this the following procedures were adopted: analysis of the main contributions of the international literature on the phenomenon of pluriactivity; review of national literature that analyzes the emergence and evolution of the projects of solidarity economy in Brazil; bibliographical and documentary research; and socio-economic evaluation of the EES. The guiding problem of this work, understandably, is: what is the meaning of endogenous perspective with the Materials Collection and Recycling Services segment in the field of Solidarity Economy? It starts with the hypothesis that the development of these practices requires an environment that removes the main sources of deprivation involving the conditions of existence of these enterprises. The results show that not enough development to be built with the participation of social actors, but there are minimally necessary conditions for such experiences can take hold in order to achieve their goals. Thus, not only is it a strictly economic issue, but requires political actions for a process of social transformation.