The Economic Impacts of Tourism in Ouro Preto, MG, Brazil

The tourism spending like other activities has direct and secondary effects on the economy, and presents complex interaction with other activities deserving a special treatment for measuring its contribution to the global result of production and consumption. In this paper, it is used the Money Generation Model to measure the global economic impact of tourism sales in Ouro Preto, this method is not so limited by the data and it is able to produce good approximations to reality. It was not possible to adopt the WTO methodology due to data limitation. The results revealed the real importance of tourism for Ouro Preto, representing up to 10.4% of GDP in 2002, up to 21.8% of tax revenues in 2004, and approximately 11% of the region’s population in 2002 was related to tourism sales. Some actions can be outlined from these results in order to illustrate the current economic reality of the tourism in Ouro Preto. It is also possible to improve the tourist planning accomplished by the local City Hall in a coherent way with the economic results generated by the tourism.

O imposto territorial rural e os municípios: o impacto nas receitas municipais e a renúncia fiscal

O artigo reúne uma análise do impacto da arrecadação do Imposto Territorial Rural no período de 1995 a 1997 nos municípios paulistas de Bragança Paulista, Franca e Porto Ferreira frente à composição das receitas municipais. A análise é realizada com base nas legislações do imposto vigentes no período e realiza comparações de arrecadação e projeções tendo como referência os valores da terra nua arbitrados pela Secretaria da Receita Federal (SRF) e pesquisados pelo Instituto de Economia Agrícola da Secretaria de Estado dos Negócios da Agricultura e Abastecimento de São Paulo. Os resultados da pesquisa indicam percentuais de evasão fiscal que atingiram de 18% a 52% e inadimplência de até 31% e esse perfil de evasão se acentua quando a partir de 1996 a SRF deixa de estabelecer o valor da terra nua mínimo (VTNm) e passa a tomar como referência apenas os valores declarados pelo contribuinte.

A construção da verdade nos crimes de defloramento (1920-1940): práticas e representações do discurso jurídico na Comarca de Bauru (SP)

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Política fiscal e restrições tributárias: aspectos práticos dos efeitos restritivos tributários sobre a atividade econômica

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Diagnóstico ambiental na sub-bacia do Ribeirão Pouso Alegre com a utilização de um sistema de informação geográfica

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Eça De Queiroz, Leitor de Luciano de Samósata? A presença luciânica nos textos O mandarim, A relíquia e A cidade e as serras

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Tributação do comércio eletrônico e integração regional

Pós-graduação em Direito - FCHS

As Políticas Públicas para a promoção da igualdade racial no contexto de Presidente Prudente

This work aims at presenting the historical and social path traversed in Brazil since slavery until the implementation of affirmative public policies to promote racial equality, at the local level, in the municipality of Presidente Prudente-SP. Therefore, the starting point was the equal rights guaranteed by the Constitution. As a result, there was a brief historical path of national trajectory, starting from slavery to the so-called cordial racism, seeking to demonstrate the route of racial discrimination in the country. Later, we made notes about the necessity and debate on public policy statements of various fields, were made explicit in the text and the articles of the Constitution which prescribe the crime of racism and some of the situations that were highlighted in the national media. The focus in the city of Presidente Prudente was through historical research, interviews, photographic records and documents that informed about the presence of black people in the city. From these data, based on previous research, it was possible to trace the formation and development of the Black Movement in the city and thus point the way to the formation of this City Council for Racial Equality and the need for application of affirmative action policies for the municipality by hereby. Data from the 2000 Census and 2010 indicate the demand of Presidente Prudente as the percentage of blacks self-declared grew this decade. The main demands are paring the areas of Health since the rate of black women Administrative Region (RA) of Presidente Prudente who die in puerperium and high; Education through enhanced, by the Municipal Education Law No. 10,639, and due attention to african-Brazilian culture by respecting the religious manifestations of African origin among others... (Complete abstract click electronic access below)

As contribuições ao PIS e a COFINS e a aplicabilidade do princípio constitucional da não cumulatividade

Pós-graduação em Direito - FCHS

Cães e gatos: expressão das lesões em intoxicações criminais

Pós-graduação em Medicina Veterinária - FMVZ

Remodelagem de uma usina sucroalcooleira para incremento da cogeração de energia com aproveitamento do palhiço

Pós-graduação em Engenharia Mecânica - FEIS

Genocídio: o Conselho de Segurança da ONU nos casos de Ruanda e Darfur

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

A nova política nacional de desenvolvimento regional: uma análise sobre as estratégias de desenvolvimento territorial para o Brasil

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Aplicação do valor presente ajustado (APV) para avaliação do fluxo de caixa de uma empresa do setor automotivo no sistema inovar auto

The automobile industry shows relevance inside the Brazilian industrial scenario since it contributes with the development of a significant chain of supply, distributors, workshops, publicity agencies and insurance companies in the internal market, aside from being one of the five biggest worldwide market. Thereby, the federal government decreed in Dec, 17th 2012 by Law nº 12.715 the Inovar-Auto Program. As the Adjusted Present Value (APV) is highly recommended, although not yet widespread to public politics of tax reduction, this work intends to apply the APV method on the cash flow analysis of an automobile sector's company, which has recently installed in national territory and wants to rely with governmental incentives proposed by Inovar-Auto Program. The developed work evaluates the company's current cash flow stochastically from mathematical modeling of variables such as price, demand and interest rate through probability distributions with the assist of Crystal Ball software, a Microsoft Excel Add-in, generating different scenarios from Monte Carlo Simulation. As results probabilities situations have been evaluated until the end of the Inovar-Auto's conducted period, in 2017. Beside APV others indicator such as Internal Rate of Return (IRR) and payback period were estimated for the investment project. For APV a sampling distribution with only 0.057% of risk, IRR of 29% were obtained and estimated project payback period was 4.13 years

Analysis of the procedures used to evaluate suicide crime scenes in Brazil: A statistical approach to interpret reports

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