Alguns efeitos distorcivos gerados pela aplicação da legislação comercial e tributária brasileira nas conclusões de uma análise de demonstrativos contábeis (ADC): proposta corretivas, ou, ADC: uma visão crítica da realidade comercial tributária brasileira

Revisa as principais técnicas de Análise de Demonstrativos Contábeis, apontando algumas das causas que afastam da realidade, as conclusões obtidas por tal sistemática. Aborda com destaque as limitações de ordem técnica, vinculadas ao processo contábil, e aquelas de ordem estrutural decorrentes da exigência legal da adoção de certos procedimentos contábeis impróprios em diversas situações. Apresenta algumas propostas corretivas.

Qual a sensibilidade dos investimentos privados a aumentos na carga tributária brasileira? Uma investigação econométrica

This article aims to offer three contributions to the debate on the recent performance of the Brazilian economy. First, it presents approximate quarterly figures for the Brazilian private investment beginning in 1995. Second, it presents estimates of the Brazilian "investment function" which are robust to the presence of structural breaks. Third, it discusses the sensitivity of private investment to increases in the gross aggregate tax rate. Estimates based on national accounting data prior to march 2007 seem to indicate that an increase of 1% of GDP in the tax rate is associated with a reduction of 1% in private investment.

Estimando o retorno à educação do Brasil considerando a legislação educacional brasileira como um instrumento

Estimating the return to education the Brazilian legislation of education as an instrument considering. This paper aims to estimate the impact of education on wages in Brazil. GDP, Population, and the number of schools in the state and year when the individual was born as instruments for his education level were used. In this context, the paper consider other instrument, the Brazilian education Law 5692 of 1971. The results show that the Law 5692 of 1971 and the number of schools in the individual's year of birth bears a positive relationship with his education, and the returns to education decrease quite substantially when the method of instrumental variables is used.

Custos de bem-estar que resultam da não neutralidade da legislação tributária em ambientes de baixa inflação: o caso brasileiro

Objetiva investigar alguns possíveis efeitos que interação entre a regulação tributária - mais especificamente aquela que diz respeito à tributação sobre o capital – e a inflação podem gerar sobre o bem-estar social. Para tal, inicialmente procuraremos estudar esses efeitos a partir de uma ótica de equilíbrio parcial, utilizando o arcabouço teórico sugerido por Felsdstein (1999). Alternativamente, empregaremos um modelo de equilíbrio geral, que é uma extensão do modelo de Sidrauski (1967) elaborado por Abel (1999).

Relevância ou irrelevância dos dividendos face a legislação societária brasileira

Trata da decisão de dividendo da firma, dentro do ordenamento jurídico do Brasil, abordando a controvérsia da relevância ou irrelevância dos dividendos, o surgimento da Lei das Sociedades Anônimas e o comportamento operacional dos grandes acionistas preferenciais do mercado brasileiro.

Impactos da legislação ambiental brasileira na exportação de camarão: um estudo com exportadores de camarão do Rio Grande do Norte

Brazilian exportations come growing in a constant form in the last years, stimulated for the globalization and public politics directed toward the increase of the internal surplus. In this context the objective of this work was to investigate the perception of the shrimp exporting entrepreneurs of Rio Grande do Norte, with relation to the impact of the Brazilian environmental legislation in the companies competitiveness at the external market. From data collected from the controllers of the companies, it was used a survey methodology, with exploratory and descriptive character. The results found in this study indicate that the companies, in general way, understand that the environmental legal requirements do not confuse nor help in the search and conquest of new international markets. A little more of the half of the researched companies, does not see the legislation rigid as important factor of competitiveness. However a sufficiently significant percentage, already has a more strategical vision on the subject, or at least already it heard to speak on such possibility

Estado, burguesía e legislação trabalhista brasileira no limiar dos anos 30: notas para uma discussão

The creation and implementation of Brazilian labor laws during the 1930s gave rise to important political debates. The various stakeholders - the state, the bourgeoisie, and workers - each with their own social project, had forged mechanisms designed to protect their own interests. Within this framework, this article addresses the arguments regarding the Expulsion of Foreigners Act (1907), the "Dois Tercos"(Two-thirds) Act (1930), and the Unionization Act (1931). These acts provide clear evidence that the growth of state interventionism was accompanied by tensions and changes, and that the labor legislation was not simply the 'gift' of a Corporate State.

A presença da álgebra na legislação escolar brasileira

Pós-graduação em Educação Matemática - IGCE

A relação educação e trabalho na legislação educacional brasileira: política pública, contexto econômico e social

Pós-graduação em Educação - IBRC

A legislação escolar brasileira e a organização da álgebra no Ensino Fundamental

This work aims to investigate the presence of algebra in Brazilian school legislation, from 1980 to the present day. The research was developed through qualitative research, with phenomenological approach, using hermeneutic procedures for the analyzes of legal texts. Survey data were obtained through a survey about the educational legislation, specifically referring to the elementary school, guided by the question how is the presence of algebra in brazilian school legislation that organizes the elementary school?. In possession of the data, the analyzes were carried out considering the historical, social and political environment in which the laws were introduced, focusing the educational landscape of the time, as well as the movements that influenced the teaching of mathematics in the country. The analysis of each text -law were arranged in a row explanatory tables of a meta understanding about the observed. The meta understanding of the documents was drawn up on the basis of the convergence of analyzes that resulted in nuclear ideas of the law texts. At the end a comprehensive synthesis is presented, outlining the movement in which algebra is inserted in schools, through the educational legislation

Legislação ambiental brasileira : evolução histórica do direito ambiental / Ann Helen Wainer. --

Resumo do livro : Legislação ambiental brasileira : subsídios para a história do direito ambiental. Publicado pela Editora Forense.

Contribuição da legislação florestal francesa para a legislação florestal brasileira

Inclui bibliografia.