Three essays on corporate taxation : financial reporting, value, and firm creation

Doutoramento em Gestão

Abordagens das desigualdades socioeconômicas no Brasil do século XXI

O artigo problematiza o índice de Gini como instrumento de mensuração das desigualdades no Brasil, expondo dimensões fundamentais das desigualdades socioeconômicas quando a renda do trabalho; mercado de trabalho; distribuição funcional da renda; e desigualdades tributárias. A conclusão é que há poucas alterações nas desigualdades socioeconômicas do Brasil quando essa dimensões são consideradas. O mercado de trabalho não se alterou substancialmente em relação à desestruturação vivenciada nas últimas decadas do século XX, agravando as desigualdades socieconômicas intraclasses. A participação dos lucros na fatia da renda nacional aumentou e a desigualdade marcante se revela no financiamento tributário, pois o peso da carga de impostos está sobre os trabalhadores assalariados e os mais pobres, ao mesmo tempo que os recursos públicos são canalizados para os mais ricos por meio do pagamento de juros e amortização da dívida pública. ____________________________________________________________________________________________________ ABSTRACT

Managing time: integration of care and paid work amongst low income families and the role of the United Kingdom’s tax credit system

Under the New Labour Governments in the UK, successive reforms of the tax and benefit system sought to improve the financial benefits of paid work. Drawing on two waves of qualitative interviews with low-income working families this article examines the role of the UK tax credit system in shaping decisions about employment and unpaid care work. The article suggests that the financial support provided for lone parent participants by the tax credit system enhanced their temporal autonomy, permitting participation in paid work to align more closely with temporally situated notions of parental responsibility for caring. For couple families however, parental perceptions of responsibility for pre-school children, along with childcare constraints and the structure of the tax credit system served to constrain the autonomy of the main carer and implicitly encourage a gendered specialisation in caring or employment.

Uniformization of affine dependence programs for parallel embedded system design

This paper is concerned with the uniformization of a system of afine recurrence equations. This transformation is used in the design (or compilation) of highly parallel embedded systems (VLSI systolic arrays, signal processing filters, etc.). In this paper, we present and implement an automatic system to achieve uniformization of systems of afine recurrence equations. We unify the results from many earlier papers, develop some theoretical extensions, and then propose effective uniformization algorithms. Our results can be used in any high level synthesis tool based on polyhedral representation of nested loop computations.

The application of affine projection to the development of a siren noise cancellation system

Emergency vehicles use high-amplitude sirens to warn pedestrians and other road users of their presence. Unfortunately, the siren noise enters the vehicle and corrupts the intelligibility of two-way radio voice com-munications from the emergency vehicle to a control room. Often the siren has to be turned off to enable the control room to hear what is being said which subsequently endangers people's lives. A digital signal processing (DSP) based system for the cancellation of siren noise embedded within speech is presented. The system has been tested with the least mean square (LMS), normalised least mean square (NLMS) and affine projection algorithm (APA) using recordings from three common types of sirens (two-tone, wail and yelp) from actual test vehicles. It was found that the APA with a projection order of 2 gives comparably improved cancellation over the LMS and NLMS with only a moderate increase in algorithm complexity and code size. Therefore, this siren noise cancellation system using the APA offers an improvement in cancellation achieved by previous systems. The removal of the siren noise improves the response time for the emergency vehicle and thus the system can contribute to saving lives. The system also allows voice communication to take place even when the siren is on and as such the vehicle offers less risk of danger when moving at high speeds in heavy traffic.