23 resultados para Arrendamento e locação


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The implementation of an Export and Processing Zone (ZEPs) brings several benefits to the local, state and federal economy, but often, only socioeconomic factors are considered, apart from several other factors that should be analyzed, such as the environment. In this context of industrialization and the struggle for sustainable development, this work propose to incorporate the environmental variable in the decision process for establishing industrial areas, in particular, the ZPE in the city of Fernandópolis, São Paulo state, Brazil, by examining several physical and environmental factors such as slope intervals, geological features, pedological factors and land use. Developed using a multicriteria analysis, a model has been elaborated, where these factors have received a proportional value according with their importance, supported by a GIS tool (Geographical Information System) and remote sensing products, such as images from CBERS satellite and SRTM radar, showing the suited areas for industrial activities, considering environmental conditions. This model may assist to take better decision about the ZPE implementation area and to reduce the negative environmental impacts that would result of poorly planned locations

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A monografia apresenta um breve panorama dos aspectos econômicos do Estado do Rio de Janeiro com o intuito de destacar o papel da indústria do petróleo na economia do mesmo, assim como as rendas provenientes dos pagamentos de royalties e participações especiais aos municípios produtores. O fato é que enormes recursos são entregues a esses municípios, o que torna extremamente importante a investigação da qualidade da alocação destes. Ambiciona-se por meio deste trabalho a análise das despesas culturais dos municípios fluminenses com o propósito de identificar se as cidades que mais recebem royalties gastam relativamente mais nesta área comparado a outras. Este exame é relevante, principalmente pela dificuldade de definição do conceito de cultura e por as contas culturais municipais não serem auditadas pelos Tribunais de Contas, o que favoreceria um possível canal de desvio de verbas públicas

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This research aims to discuss the division of royalties from a legal perspective and its substitute role towards the non-taxation at source, in other words the taxation of destiny at the Brazilian petroleum industry. The analysis aims to deal with the historical evolution in relation to the aspect of royalties’ payment and its deviation of compensatory character in order to supply the ICMS function. There are some specific study objects in this research: 1. how the transformation of royalties’ payment led to financial compensation; 2. to whom the transference of mineral rent belongs – to the UNIÃO or to the fortunate regions which the oil is extracted; 3. would a tax reform be enough to minimize the competition of States and Cities towards the royalties? The research aims to clarify the real expectation that States have on the royalties’ payment. There is no compensation for damage to the environment as it is stated by the initial characteristic of the Constitution, and, by the contrast, from a compensatory character, there is a lacking of taxation from the sector mentioned before, this fact damages the producing states checked out by this research

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Pós-graduação em Agronomia (Ciência do Solo) - FCAV

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This paper presents a study to determine the optimal support positions in bridges, as well as the optimal relation between the spans of beams, aiming both the reduction and the unifirmization of the efforts in these structures. The mathematical problem is formulated in order to minimize the maximum bending moments, taking the coordinate of each internal support as design variable. To take into account possible location limitations, size constraints are also considered in the formulation. The software developed based on this study determines the efforts in each support for load shifting along the structure by the usage of the Displacement Method, and the optimization is performed with a mathematical programming technique. The structures analyzed from the computational implementation of the idealized model point to the validation and efficiency of the proposed procedure.

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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This study was to evaluate the profitability of land use for production of sugar cane in the São Paulo North Region, under risk conditions, from two views: the owner operator and the cash rental operator. The owner operators have higher levels of profitability comparing to cash rental owners, but with higher levels of risk. The land owners aversive to risk fits better to rent system, since the minimum return is greater than the profitability of owners operators. Moreover, if the producer is willing to production risk, the income may reach approximately 3 times that one obtained by the tenants.

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Innovation in the field of Information Technology (IT) have made companies evaluate their processes and activity of its supply chain to conform to this new reality. In the supply chain management, one of the tools that revolutionized the activities was the use of management information systems such as ERP tool. This system allows greater integration of data from multiple areas of the enterprise and beyond, giving more activities to processes and activities. This work aims to analyze the results and impacts of the restructuring of an equipment leasing process in a Brazilian media company and verify that the gains and improvements that were targeted in the initial design of this restructuring have been achieved. Also the risks identified with this change will be studied, the reactions of those involved in this process and the performance of the chain as a whole. To carry out this work was carried out a single case study with data collection in the assessed company and literature related to supply chain and information systems