89 resultados para Impostos-Plets


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The Rouanet law is a tax incentive law that allows companies to invest up to 4% of their taxes - based on actual profit - in sponsoring cultural projects previously approved by the Ministry of Culture. By sponsoring these projects, companies can have their name attached to them and, consequently, strengthening their brand and increase its visibility in the market. Whereas this project is aligned to the company vision, its image will be strengthened and the sales will increase. Large companies use the Rouanet Law to sponsor cultural events and have very strong names in the Brazilian market, perhaps worldwide. Examples: Petrobras, Banco do Brasil, Banco Bradesco, BNDES, Usiminas, Vale, among others. The Public Relations professional, who’s responsible for internal and external communication of a company, can use it as a differential of his work, expanding the company's profits with minimum investments, aligning the company's vision to actual practices and using the sponsorship as an agent capable of strengthen its social responsibility and, due to that, to increase the trust of its target audience. This study will address the theoretical and practical aspects of the Rouanet Law and of the public relations professionals, beyond mentioning examples on the subject, with special attention to Petrobras, the largest sponsor of cultural projects in Brazil. The greatest problem of the Rouanet Law is the fact that its sponsored projects are mostly concentrated in the Southeast, specifically in the Rio - São Paulo region. The more popular the Act become, for most places it will spread and Brazil may, after some time, become a world reference in the Cultural point

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Currently in the sports world, one of the prerequisites imposed by the organizers of sports sieves (selection of athletes) is the height, it becomes increasingly essential to play in clubs and teams worldwide. We noticed that teams base categories also suffer greatly from this height limitation. The objective of this research is to investigate the opinion of coaches, former coaches, players and former players and basketball players and volleyball on that possibility, or what to think about creating sub 1.80 m championships in men's tournaments. . This is a study of the qualitative and descriptive conducted with athletes and coaches volleyball and basketball courts, 6 volleyball players, six basketball players, volleyball players and a coach second technical basketball. We had the result of this work three main parameters: If athletes and coaches are in favor or not the creation of leagues, if there is any form of prejudice with the low in basketball and volleyball and opinions about the players lower in basketball and volleyball. Small players adhered to the idea of creating the league, high players were divided in high response and the coaches agreed saying that it grows with the Sports. Next step is the implementation, planning for these championships to assess the real possibilities of success of this initiative.

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The work presents a literature review on the topic of internal communication as an innovation factor in Micro and Small Business. The objective is to discuss how internal communication can be an essential factor in the pursuit of innovation and the consequent competitive advantage in the Micro and Small Enterprises scenario. We present the concepts of integrated communication, organizational communication, internal communication, whether crafted by a philosophy of Public Relations, can lead these companies to gain competitive advantage and overcome the limitations and challenges imposed on them

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Given the large potential impact that the construction industry has on the environment and the need to reduce environmental degradation , environmental certifications are important tools of environmental management. This work deals with the environmental certifications of sustainable buildings LEED and AQUA . This project employed the method of exploratory research to identify the requirements that impose the greatest difficulties in the implementation of LEED and AQUA , surveying the reasons for the choice of certification to be deployed and to analyzing the main benefits perceived by certified organizations. Concepts related to the topic were obtained from the literature, leading to the development of a questionnaire that was applied in organizations that have gone through the above certifications . From the analysis of questionnaires, it was possible to highlight that the main reasons for the adoption of an environmental certificate in the construction industry are linked to economic issues such as greater market recognition and appreciation of the project and what is still needed to invest in environmental awareness industry and the whole society

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O presente trabalho consiste numa análise teórica das políticas educacionais delineadas a partir dos anos de 1990, mormente nos oito anos do governo Fernando Henrique Cardoso, com o objetivo de verificar se os principais documentos legais, planos e ações, elaborados no período, enfrentam a questão do fracasso escolar no ensino fundamental, considerando ser este um dos grandes desafios da educação brasileira. A análise documental envolve o estudo (i) das distintas concepções de fracasso escolar; (ii) da legislação básica promulgada no período, examinando a) a Constituição Federal de 1988 e as emendas constitucionais referentes à educação b) a Lei de Diretrizes e Bases da Educação Nacional 9.394/96 e as leis que alteraram o texto original c) a Lei nº 9.424/96 que trata do Fundo de Manutenção e Desenvolvimento do Ensino Fundamental e de Valorização do Magistério (FUNDEF); (iii) dos planos de educação, examinando a) O Plano Decenal de Educação para Todos - 1993-2003 b) o Plano Nacional de Educação – PNE 2001-2010 – Lei nº 10.172/2001 e (iv) dos Programas para correção do fluxo escolar, em especial o modo como se operam o sistema de ciclos e de progressão continuada, por considerá-los como importantes ações governamentais utilizadas para o enfrentamento do fracasso escolar por boa parte dos sistemas escolares. O exame da legislação e planos objetiva destacar artigos ou trechos que demonstrem preocupação, discutam, ou indiquem ações para a resolução do problema do fracasso escolar. Os dados estatísticos sobre repetência, abandono e evasão escolar subsidiam a análise da temática. O trabalho ratifica as teses de diversos autores sobre a exclusão escolar, presente nos diversos sistemas educacionais, a escola de hoje pratica uma “inclusão excludente”, mantendo os alunos em seu interior mesmo que não estes não apresentem níveis de aprendizagem satisfatórios. Dados os limites impostos pelo...

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This paper demonstrates that in every society there are limits and these are imposed on its members. However, the awareness and the determination of theses limits are necessarily how they are transmitted by the educator to the learners. Its purpose is to show that autonomous, critical and cooperative individuals are result of the form they were educated and instructed in the classroom. Schools and educators should be concerned with the education of individuals able to reflect, discuss and solve the social and moral conflicts through dialogue, exposition of ideas, suggesting alternatives and the preparation and reworking of the principles and norms that govern society. The goal of this study is identify and highlight the importance of educator language in conflict resolution, its consequences and effects on the process of building the moral autonomy of children in preschool, as well as discussing, in theory the two types of language, evaluative and descriptive. In the same way, show the importance of descriptive language on the construction process from moral autonomy of learner. Several existing research about the chosen subject led to face this challenge, deepening the study to show that and educational system focused on cooperative environment, where teacher actions encourage social interaction, giving the student opportunity to talk, argue and present his thoughts, causes a significant development toward the construction of moral autonomy on the learner

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This work presents a proposal to replace thetraditional system of traction electric car that usesone electric motor and a mechanical differential, by two electric motors of lower power, controlled byelectronic control low cost. The proposed control isopen loop and uses the technique of Pulse WidthModulation (PWM), discrete and synchronizedaiming to reduce the generation of harmonics. The implementation of two smaller motor one on each wheel-drive distributes the weight of the vehicle, improving the heat exchange of the windings,beyond enable the power components supporting a current of 50% predicted for only one motor . The solution adopted for being open-loop, has a similar behavior to the mechanical differential, where theeffort imposed by the trajectory makes the velocity distribution between the wheels be appropriate tovehicle trajectory

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A questão agrária do ponto de vista estrutural se insere nas formas combinadas, desiguais e contraditórias do capitalismo. A repressão política manifestada contra os movimentos socioterritoriais será o fundamento de elaboração de nossa argumentação e a preocupação central desta monografia. O ponto de partida de nossa proposição foi caracterizar e dimensionar espacialmente os casos de processos judiciais criminais impostos às pessoas envolvidas no processo de luta pela terra, que integram majoritariamente os movimentos socioterritoriais no Pontal do Paranapanema, dentro do período de 1990 a 2009. Outra análise foi verificar os componentes dos processos judiciais criminais, pesquisando as sentenças finais disponíveis na página digital do Tribunal de Justiça do Estado de São Paulo, bem como as matérias publicadas sobre os casos e elaborar reflexões sobre esses componentes a partir das leituras geográficas por meio dos conceitos de espaço e território. Desta forma houve o impulso de incorporar a dimensão espacial da repressão política. Consequentemente aprofundamos a análise sobre as sentenças judiciais criminais e procuramos entender a politização do judiciário e sua espacialidade. A compreensão da espacialidade da repressão política na 1ª e 2ª instância dos processos judiciais criminais movidos aos movimentos socioterritoriais constituiu outra passagem importante do trabalho. Conseguimos também ampliar nosso estudo pela comparação da repressão política a partir do estudo dos casos do Pontal do Paranapanema no Brasil e Córdoba na Argentina. Manifestamos também a necessidade de estabelecer diálogo com alguns marcos teórico-metodológico sobre a categoria geográfica território com o intuito de colaborar com o nosso esforço de explicar a repressão política aos movimentos socioterritoriais no Pontal do Paranapanema entre os anos de 1990 e 2009

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O presente estudo tem como propósito fundamental a realização de uma revisão de literatura a fim de analisar os conceitos e problemáticas que envolvem a relação do homem com sua imagem corporal e os ditames culturais impostos pela mídia. Estamos diante de uma realidade na qual a sociedade exalta padrões de beleza corporal muitas vezes inatingíveis que proporcionam uma série de transtornos de ordem física, psicológica e emocional em indivíduos que buscam de forma incessante alcançar e exibir tais padrões. Corpos transformados, os mais variados produtos e estratégias do mercado da estética, são cada vez mais valorizados em detrimento não apenas da saúde, mas também da individualidade do ser humano que não mede esforços para se destacar e ser aceito socialmente. Na atualidade fica cada vez mais evidente que não apenas as mulheres são influenciadas e sofrem com as questões da aparência física, mas vem se intensificando os transtornos de imagem corporal e suas conseqüências no universo masculino. Dismorfia Muscular, popularmente conhecida como vigorexia, é o foco do presente estudo pela necessidade de aumentar as pesquisas na área a fim de intervir numa realidade que se mostra crítica a cada dia. Nossa conclusão aponta para um melhor direcionamento de olhares para o corpo transformado, seja ele em qual transformação se der a incidência de um trabalho sistemático e pontua a ação do profissional do corpo, em qualquer das suas feições, como o líder de um trabalho equilibrado e assertivo

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The new modes of production imposed by capitalism and its relentless pursuit of development triggered several impacts on the natural environment and thereby the quality of life of society. These impacts become more visible when we look the urban place. For the identification and proposal of solutions is necessary to carry out an environmental diagnosis to have knowledge of the real situation of a given area. The Presidente Bernardes city is located in West of the São Paulo State, and even being a small city has many problems resulting of the unplanned urban growth. Thus, the present work intends to conduct an environmental diagnosis of the city Presidente Bernardes-SP, through the analysis of water supply systems, sewage treatment, collection and disposal of solid waste and green areas in the urban area and if required, indicate plausible alternatives to solve any problems

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In 2008 the United States had suffered from a financial crisis due to the real estate market, this movement affected other countries whose economy depends on the USA. Brazil suffered this crisis, but to avoid a greater turmoil in national territory the government launched some public policies to allow the market to keep working, that way allowing a cash flow more stable. One of these policies is called Inovar-Auto where automakers get benefits in form of taxes redution since some investiments are made in tecnology in Brazil made. This study does a qualitative reaserch to identify how companies are adapting to the Inovar-Auto, its dificulties and the real benefits trough colected data along these years

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Pós-graduação em Educação Escolar - FCLAR

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This work has as main objetive to analyze fiscal/tax collection of municipalities after the political-administrative decentralization in Brazil and its new role in this scenario, bringing up the competition for Decasa Sugar and Alcohol between the municipalities of Caiuá and Maraba Paulista in the context of expansion sugarcane cultivation in the Presidente Prudente Geographic Micro Region. The analysis has considered the geographic scales, in order to highlight the power relations on local/regional territory, determined by the Agroenergy Policy Guidelines in Brazil (2006-2011). The two municipalities have from the point of view economic dynamics, irrelevence, proven through the São Paulo Index of Social Responsibility (IPRS), maximizing the importance of the constitutional transfers, such as Participation Fund of Municipalities (FPM). Given this situation, we analyze the four taxes raised by the experts as the most impactful for municipal tax collection before the presence of sugarcane activity: the Territorial Urban Property Tax (IPTU), the Tax on Services of any Nature (ISSQN), the Tax Vehicles owned Motor (IPVA) and the Operations tax on the Circulation of Goods and on Transport Services Rendered Interstate and Intermunicipal (ICMS). It was verified, that only the ISSQN can be seen as an indicator increase in fiscal/tax collection before the presence sugarcane activity...

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Adolescents are commonly seen in a “sexless” way so that when the first sexual expressions appear in our young people they are permeated by worry and fear. In this context, the school spread the vision of sex and sexuality, as hazardous due to risks of sexually transmitted diseases and unwanted pregnancy. Thus, seeking to encourage reflection on the part of adolescents with regard to sexual life, workshops were developed with 15 students in a seventh grade student at a state school in the city of Jaboticabal, São Paulo. The findings of this research indicate that adolescents have conceptions of sexuality marked by repression, including the maintenance of sex roles traditionally established. The implementation of interventions in the form of workshops revealed that the group has become an area that favors the reconstruction and rebuilding of meanings through the questions and judgment of values and attitudes socially imposed.

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O texto apresenta as principais características e controvérsias jurídicas sobre a declaração de inconstitucionalidade sem redução de texto e a interpretação conforme a Constituição. São analisadas as hipóteses de cabimento, seus efeitos processuais, assim como casos de sua aplicação jurisprudencial. Em paralelo, são analisadas criticamente divergências doutrinárias sobre a natureza desses institutos e seus efeitos processuais. O texto apresenta esclarecimentos conceituais acerca dos limites impostos na aplicação dessas técnicas e indica sua relevância para o exercício do controle judicial de constitucionalidade.