183 resultados para Imposto sobre Circulação de Mercadorias e Serviços

em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"


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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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Pós-graduação em Educação Escolar - FCLAR

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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This work is resulted of studies about the urban circulation in the modern cities. It was developed from two case studies: the city of São Paulo, specifically Santo Amaro's neighborhood and the city of Regensburg in Germany. The urban circulation of these places was analyzed starting from the premise that the daily of the inhabitants is a relevant factor to be considered. It was researched the types of transportation, the accessibility, and the clearance of public transportations. One of the main purposes of this work was to present general guidelines for the improvement urban circulation in the modern cities, as well as to supply didactic material that contribute to the reflection about urban circulation focusing priorly on the problems of traffic of driving force vehicles

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Pós-graduação em Pesquisa e Desenvolvimento (Biotecnologia Médica) - FMB

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

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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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In the 1940’s and 1950’s the Brazilian government implemented various policies towards the development of rural education adopting innovative orientations experienced in other iberoamerican countries. This article covers a study on the circulation and appropriation of education models seeking to apprehend the implications of the comparative operations by questioning the national processes in their interrelationship with much more ample phenomena of internationalization and globalization. The article uses as source of analysis the document entitled “Rural Education in Mexico” elaborated by Manoel Bergstrom Lourenço Filho, in 1951, and later published in a Brazilian Magazine of Pedagogical Studies, in 1952. The article discusses the narrative construction of this report and the comparing operations which Lourenço Filho has undertook presenting the Mexican education as a model.

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This study aimed to model a equation for the demand of automobiles and light commercial vehicles, based on the data from February 2007 to July 2014, through a multiple regression analysis. The literature review consists of an information collection of the history of automotive industry, and it has contributed to the understanding of the current crisis that affects this market, which consequence was a large reduction in sales. The model developed was evaluated by a residual analysis and also was used an adhesion test - F test - with a significance level of 5%. In addition, a coefficient of determination (R2) of 0.8159 was determined, indicating that 81.59% of the demand for automobiles and light commercial vehicles can be explained by the regression variables: interest rate, unemployment rate, broad consumer price index (CPI), gross domestic product (GDP) and tax on industrialized products (IPI). Finally, other ten samples, from August 2014 to May 2015, were tested in the model in order to validate its forecasting quality. Finally, a Monte Carlo Simulation was run in order to obtain a distribution of probabilities of future demands. It was observed that the actual demand in the period after the sample was in the range that was most likely to occur, and that the GDP and the CPI are the variable that have the greatest influence on the developed model

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

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In 18 dogs, previously anesthetized with sodium pentobarbital for the surgical preparation, catheterism and monitoring, the action of sodium pentobarbital (7.5 mg/kg) and enflurane (1.5 - 2%) in the liver circulation was studied. Measurements of the following parameters were made in four different times, before and 15, 30 and 60 min after the drug administration. By direct determination: hepatic artery flow, portal vein flow, mean pressure of the abdominal aorta, peripheral arterial pressure (mean), pressure in the caudal cava vein, portal pressure; and by indirect determination: total flow, arterial-cava gradient, portal-cava gradient, resistance in the hepatic artery territory, resistance in the territory of the portal vein, and total resistance. Based on the results, it is concluded that in the experiment's conditions: sodium pentobarbital doesn't change significantly the hepatic circulation, and enflurance produces a fall in the total hepatic flow, by reducing the portal flow, without alterations of the hepatic arterial flow. It diminishes the total hepatic resistance by diminishing the arterial resistance without alterations of the portal resistance; it diminishes the arterial-cava gradient in consequence of the reduction of the abdominal aorta pressure and of the portal pressure, but it seems that the caudal cava pressure is not altered. It also occurs a fall in the peripheral mean pressure.