Movimentação financeira: a base de uma contribuição para o INSS em substituição à folha de pagamentos

Em média, os salários no Brasil são onerados em 42,5% do seu valor bruto, somando-se a parte que é descontada do salário do trabalhador com a que incide sobre a folha de pagamentos das empresas. Isso torna o país uma das economias que mais tributam rendimentos do trabalho assalariado no mundo. O maior ônus sobre os salários recai sobre as empresas, estimulando práticas como a contratação de empregados sem carteira de trabalho assinada e a terceirização, fazendo da informalidade um dos elementos determinantes dos crescentes déficits do INSS. A folha de pagamentos é tributada em média em 35%, sendo a contribuição previdenciária o tributo de maior peso. Após diagnosticar o problema, este texto discute aspectos relacionados aos regimes previdenciários e as bases de incidência adequadas a cada um deles. Mostra ainda que o regime geral da previdência no Brasil assumiu conotação de política pública de renda complementar. Nesse sentido, propõe-se a substituição do INSS patronal, uma base restrita, por uma contribuição de 0,61% sobre as movimentações nas contas-correntes bancárias, uma base universal, e compara os efeitos sobre a economia de um tributo cumulativo com os produzidos por um imposto sobre o valor agregado. Utilizando o modelo de input-output de Leontief como mecanismo de análise, o trabalho revela que uma contribuição sobre as transações bancárias implica menor carga tributária sobre os preços setoriais e menor distorção alocativa que os 20% cobrados sobre a folha de salários das empresas para o INSS. Por fim, o texto procura desmistificar a crítica envolvendo a cumulatividade tributária.

Non-Linear Unsteady Aerodynamic Response Approximation Using Multi-Layer Functionals

Non-linear functional representation of the aerodynamic response provides a convenient mathematical model for motion-induced unsteady transonic aerodynamic loads response, that accounts for both complex non-linearities and time-history effects. A recent development, based on functional approximation theory, has established a novel functional form; namely, the multi-layer functional. For a large class of non-linear dynamic systems, such multi-layer functional representations can be realised via finite impulse response (FIR) neural networks. Identification of an appropriate FIR neural network model is facilitated by means of a supervised training process in which a limited sample of system input-output data sets is presented to the temporal neural network. The present work describes a procedure for the systematic identification of parameterised neural network models of motion-induced unsteady transonic aerodynamic loads response. The training process is based on a conventional genetic algorithm to optimise the network architecture, combined with a simplified random search algorithm to update weight and bias values. Application of the scheme to representative transonic aerodynamic loads response data for a bidimensional airfoil executing finite-amplitude motion in transonic flow is used to demonstrate the feasibility of the approach. The approach is shown to furnish a satisfactory generalisation property to different motion histories over a range of Mach numbers in the transonic regime.

On-site calibration of a phase fraction meter by an inverse technique

The formal calibration procedure of a phase fraction meter is based on registering the outputs resulting from imposed phase fractions at known flow regimes. This can be straightforwardly done in laboratory conditions, but is rarely the case in industrial conditions, and particularly for on-site applications. Thus, there is a clear need for less restrictive calibration methods regarding to the prior knowledge of the complete set of inlet conditions. A new procedure is proposed in this work for the on-site construction of the calibration curve from total flown mass values of the homogeneous dispersed phase. The solution is obtained by minimizing a convenient error functional, assembled with data from redundant tests to handle the intrinsic ill-conditioned nature of the problem. Numerical simulations performed for increasing error levels demonstrate that acceptable calibration curves can be reconstructed, even from total mass measured within a precision of up to 2%. Consequently, the method can readily be applied, especially in on-site calibration problems in which classical procedures fail due to the impossibility of having a strict control of all the input/output parameters.

Building-up influence: post-war industrialization in the State of Minas Gerais, Brazil

This paper examines the post-War industrialization process in the Brazilian State of Minas Gerais, focusing on one of its desirable outcomes, namely the capacity to generate growth through the impact of strong input-output linkages. This process is placed into historical perspective considering the ideas that permeate the economic development debate throughout the period of analysis. Changes in the regional economic structure are assessed through the use of three input-output tables for the years of 1953, 1980 and 1995. By adopting the fields of influence methodology as the analytical core, it is shown that the efforts towards the creation of a more integrated regional economy have generated stronger influence of the targeted sectors (metal products, transportation equipment, chemical, and services). However, structural changes also contributed to strengthen leakage in the system originated in traditional economic activities.

Brazilian scientific funding agency budgets have not matched the country's economic growth

The growth of the Brazilian economy in recent years has created an atmosphere of optimism in various segments of Brazilian society, with several important international repercussions. In this paper, we analyze in detail how this economic growth is reflected in investments in science and technology made by major academic funding agencies. As a result, we observed a discrepancy in the growth of funding input and the growth of the Brazilian gross domestic product. This fact associated with an increased academic output entails negative consequences for the system. This may be a symptom of an academic community not fully understood by society and vice versa. Finally, we believe that a long-lasting important change in investment policy in science is necessary in order to ensure financial security for the academic system as a whole.