Avaliação econômica dos incentivos fiscais e financeiros: uma análise das empresas industriais têxteis localizadas no Rio Grande do Norte, no período de 1999 a 2003

This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9%

Desenvolvimento regional: um debate sobre as políticas industriais no Rio Grande do Norte

The discussion of economic development emphasizes the emergence of a gradual change of economic structure, which would rise from an agrarian to the industrial stage, and later with a predominant tertiary sector. However, the high Brazilian regional inequality resulted in the coexistence of modern spaces and other arrears. Such disparities are visible not only in economics, but spatial, social and environmental. Although Brazil has gone through changes in the production structure and the location of these activities, space - territorial disparities manifest themselves in a high level of regional heterogeneity. In this context, the Northeast emerged as a region that has historically been characterized by socioeconomic backwardness and the presence of the worst indicators of inequality. The presence of these indicators showing the socioeconomic backwardness of the other fronts region contributes to the priority of action aimed at reverting this regional disparity public policy. The historical account of the development policies of regional studies shows that the state played a pivotal role in ensuring regional planning. Besides the creation of development agencies such as the Northeast Sudene, tax and financial incentives have been widely used strategies in the region to foster greater national integration. However, the use of incentives is much discussed in view of the possible advantages and disadvantages brought by its use. Thus, this study aims to build a theoretical framework tool for building effective public policies for industrialization in the Northeast, specifically in Rio Grande do Norte.

Adiamento da aposentadoria e o significado do trabalho para servidores de uma universidade federal

This study investigated the intention of the older workers to continue working after state pension age/time. On this way, it explores the relation between this intention and factors related with the meanings of the work and retirement. Specifically, it was examined that factors related to work and non-work are predictors of the intention to continue working, and it was explored if meanings of retirement are linked to this decision. It is a crosssectional mixed methods study, using a survey conducted with 283 federal civil servants of a federal Northeastern University which were near retirement. It envolved an on-line questionnaire, with open-ended questions and the likert-type scale "Older Worker's Intention to Continue Working" (OWICW) of Shacklock and Brunneto (2011), which was validated to the Brazilian version. The quantitative data were analyzed using descriptive and multivariate statistics, specifically procedures for comparing means and coefficients of multiple logistic regression. The qualitative data were analyzed using the lexicographical technique Descending Hierarchical Classification. The findings indicate that most participants want to continue in paid work, and that perception of personal autonomy at work, interpersonal relationships at work, interests outside of work, and flexible working arrangements are significant predictors of intention to continue working. Furthermore, the perception of personal autonomy at work, flexible working arrangements, and the financial incentives are predictors of decision to postpone retirement and remain in the organization. The analysis revealed five patterns of meanings of retirement: "worker's right", "resting", "idle time at home", "new stage in the life course", and "enjoy the use of time”. The decision to postpone retirement is linked to idleness and lack of substitutionary activities work, and the decision to stop working linked to retirement as a life with more quality. The study provides information that can contribute with management policies before the process of retirement decision.