Regime jurídico dos incentivos fiscais: uma análise à luz da ordem econômica

This scientific investigation begins with the recognition of the authorization granted by the Constitutional Legislator to the State for, relativizing its neutrality towards the private sector, intervene in the behavior of economic agents, through different means, including fiscal incentives and tax increases in order to achieve the objectives and directives of the Federal Constitution, as well as achieve the rights and guarantees also described in the Federal Constitution. Demonstrates, however, that this intervention in the private sector has the power to generate both salutary reflections as perverse and divorced goals from what was established by the Federal Constitution and Multilateral Agreements and this is the basis that justifies the relevance of the study: because of the urgency to provide a thorough analysis of the phenomenon of state intervention in the Economic Order, given the importance of its impacts, both for citizens' lives, as well as for the maintenance of the State established as it is nowadays. From this premise, this research examines the issue of tax policies adopted in the country, focusing on tax incentives, comparing its use with the principles of the Economic Order and the General Agreement on Tariffs and Trade - GATT analyzing whether these have been respected or if Brazil adopted unjustified protectionist measures. From this context, this research approximated different branches of the law, developed through literature review in areas such as constitutional law, economic law, tax law, financial law and law and economics. This study verifies the motivations and objectives that underlie the adopted justifications for the use of tax incentives, as well as its results, seeking to empirically answer if its use is reasonable and consistent with the terms enshrined in the Federal Constitution of 1988 and GATT. The answer to this research question will be sought through doctrinal analysis, jurisprudence and hard cases. Thus, the study begins with the historical evolution of extrafiscality, analyzes the principles that should guide the behavior of economic agents. Subsequently analyzes the legal regime of tax incentives and the results achieved by hard cases in which the tax policies with extrafiscal nature were adopted in order to demonstrate the positive and negative consequences arising from the adoption of this type of benefit

Operational expenditure costs for wave energy projects and impacts on financial returns

This paper examines 'availability' and the input metrics of operational expenditure (OPEX) for wave energy projects and reports on a case study which assesses the impact of these inputs on project profit returns. Case study simulations modelled a 75 MW wave energy project at two locations; the west coast of Ireland and the north coast of Portugal. Access and availability with respect to weather windows at both locations are discussed and their impact on energy output and wave farm operations is quantified. The input metrics used to calculate OPEX of wave energy projects are defined as well as the impact of OPEX on project net present value (NPV) and internal rate of return (IRR). Results indicate that access and resultant availability factors have a significant impact on case study results by reducing energy output and correspondingly financial returns. Furthermore, the technology maturity level designated for a project also impacts on availability factors and consequently energy output and NPV. Case study profits proved to be very sensitive to annual OPEX, especially if overhaul and replacement costs were accounted for. As a result of the impact of 'availability' on project profit returns. Feed-in tariffs will need to be tailored to the location in question as well as the device technology maturity level, with case study simulations indicating that high FIT will be required to support early stage WEC projects. (C) 2012 Elsevier Ltd. All rights reserved.

Globalization, Trade Policy, and the Permissive Consensus in Canada (Working Paper 27)

Do public protests dramatize the new political salience of trade policy? This article analyzes a survey of Canadian mass opinion taken just before the protests against the proposed Free Trade Area of the Americas in Quebec City in April 2001. The survey design allows a comparison of the difference between Canadians’ positive assessment of trade agreements but more ambivalent responses to “globalization.” We examine a series of underlying attitudes and values to probe latent opinion on trade and globalization. We conclude that the permissive consensus on trade agreements is robust – that is, Canadians are prepared to defer to governments on trade liberalization – but this consensus may be endangered by ongoing globalization and pressures for North American integration that go well beyond issues of tariffs and trade. On these latter issues, the nature of globalization and integration, not its existence, are subject to heated debate.

Effects of Information and Time of Use Pricing on Irish Electricity Demand and Supply

In this dissertation I quantify residential behavior response to interventions designed to reduce electricity demand at different periods of the day. In the first chapter, I examine the effect of information provision coupled with bimonthly billing, monthly billing, and in-home displays, as well as a time-of-use (TOU) pricing scheme to measure consumption over each month of the Irish Consumer Behavior Trial. I find that time-of-use pricing with real time usage information reduces electricity usage up to 8.7 percent during peak times at the start of the trial but the effect decays over the first three months and after three months the in-home display group is indistinguishable from the monthly treatment group. Monthly and bi-monthly billing treatments are not found to be statistically different from another. These findings suggest that increasing billing reports to the monthly level may be more cost effective for electricity generators who wish to decrease expenses and consumption, rather than providing in-home displays. In the following chapter, I examine the response of residential households after exposure to time of use tariffs at different hours of the day. I find that these treatments reduce electricity consumption during peak hours by almost four percent, significantly lowering demand. Within the model, I find evidence of overall conservation in electricity used. In addition, weekday peak reductions appear to carry over to the weekend when peak pricing is not present, suggesting changes in consumer habit. The final chapter of my dissertation imposes a system wide time of use plan to analyze the potential reduction in carbon emissions from load shifting based on the Ireland and Northern Single Electricity Market. I find that CO2 emissions savings are highest during the winter months when load demand is highest and dirtier power plants are scheduled to meet peak demand. TOU pricing allows for shifting in usage from peak usage to off peak usage and this shift in load can be met with cleaner and cheaper generated electricity from imports, high efficiency gas units, and hydro units.

Copyrights in Costa Rica

The copyright has been the subject of discussion in national and international forums, which involve lots of interests, both personal and economic. Costa Rica has been the exception.Its importance and the protection that the country's legal system provides, is such that many of the benefits received as a nation (exemptions, preferential tariffs, export quotas) have been subject to the protection that the Costa Rican government granted this fees.

Enquadramento legal e estudo económico de parques eólicos

Portugal, no intuito de alcançar metas ambientais e económicas a que se propôs, e de reduzir a dependência das importações de energia, tem aumentado o investimento em eletricidade produzida a partir de energias renováveis (FER-E). Apesar do consenso em torno da sua utilização, as energias renováveis deparam-se com barreiras de várias ordens que dificultam a sua difusão no mercado. A atuação do Estado neste enquadramento passa por criar modelos de promoção da FER-E. A maioria dos países da União Europeia, incluindo Portugal, aplica as tarifas feed-in (FIT) como instrumento central de suporte à FER-E, inserido num modelo de apoio que contempla outros parâmetros de construção considerados críticos para o seu sucesso. No seguimento do estágio realizado na empresa Senvion Portugal a presente tese explora os programas e modelos de apoio às FER-E em Portugal, nomeadamente as que se referem à energia eólica. Bem como os trabalhos realizados com as equipas de O&M e a realização de um estudo de viabilidade económica da substituição de aerogeradores no parque eólico de Picos Verdes II.

Gestão nos Serviços com Sistemas de Monitorização e Implementação do Smart Pricing

A presente dissertação foi elaborada no âmbito do Mestrado em Engenharia Electrotécnica (MEE) no Instituto Superior de Engenharia do Porto (ISEP), em regime empresarial, na empresa PH Energia Lda. Tem-se verificado que, ao longo dos últimos anos, os mercados estão cada vez mais competitivos, tornando-se quase imperativo que as empresas apostem numa boa otimização dos processos produtivos. Produzir cada vez mais, mais rapidamente e com menos recursos disponíveis, ou seja, de forma eficiente, são os desafios de todas as empresas que pretendem permanecer no mercado. Neste contexto surge o tema de tese, “Gestão nos Serviços com Sistemas de Monitorização e Implementação do Smart Pricing”, cujo objetivo tem como base principal a otimização das plataformas da PH Energia numa cultura de melhoria contínua e orientação para o cliente e promover aplicação da tarifa indexada e Smart Pricing em empresas de maneira a que exista uma maior poupança. Ao longo desta dissertação, foram desenvolvidos cálculos associados à monitorização e gestão nos serviços, bem como demonstrada a viabilidade dos mesmos na aplicação de tarifasindexadas e Smart Pricing no setor empresarial e, para finalizar, a compensação que é possível obter ao deslocar o diagrama de cargas, mantendo sempre o mesmo consumo. Na elaboração deste trabalho fez-se o cruzamento de duas plataformas informáticas designadas GesEnergy e Kisense, com ajuda da empresa VPS que tem como parceria a empresa Energia Simples. Em relação ao plano indexado, foram realizados dois estudos de dois balcões do Banco Popular de Portugal de forma a explicitar quando e como deve ser aplicada a tarifa indexada, gestão da procura, bem como deve ser deslocação do consumo, de forma a abranger as horas mais vantajosas em que o preço de energia elétrica é mais baixo.

Essays on the effect of renewable energy production in the spanish electricity market.

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Modeling perspective for the relevant market of voice services: mobile to mobile

Los mercados asociados a los servicios de voz móvil a móvil, brindados por operadoras del Sistema Móvil Avanzado en Latinoamérica, han estado sujetos a procesos regulatorios motivados por la dominancia en el mercado de un operador, buscando obtener óptimas condiciones de competencia. Específicamente en Ecuador, la Superintendencia de Telecomunicaciones (Organismo Técnico de Control de Telecomunicaciones) desarrolló un modelo para identificar acciones de regulación que puedan proporcionar al mercado efectos sostenibles de competencia en el largo plazo. Este artículo trata sobre la aplicación de la ingeniería de control para desarrollar un modelo integral del mercado, empleando redes neuronales para la predicción de trarifas de cada operador y un modelo de lógica difusa para predecir la demanda. Adicionalmente, se presenta un modelo de inferencia de lógica difusa para reproducir las estrategias de mercadeo de los operadores y la influencia sobre las tarifas. Dichos modelos permitirían la toma adecuada de decisiones y fueron validados con datos reales.

The Potential of Tariff Policy for Climate Change Mitigation: Legal and Economic Analysis

This paper addresses a potential role that tariffs and tariff policy can play in encouraging countries to take part in a multilateral effort to mitigate climate change. It begins by assessing whether increasing tariffs on products from energy intensive or polluting industries amounts to a violation of WTO rules and whether protectionism in this case can be differentiated from genuine environmental concerns. It then argues that while lowering tariffs for environmental goods can serve as a carrot to promote dissemination of cleaner technologies, tariff deconsolidation is a legitimate stick to encourage polluting countries to move towards an international climate agreement. The paper further explores this view by undertaking a partialequilibrium simulation analysis to examine the impact of a unilateral unit increase in tariffs on the imports of the most carbon-intensive products from countries not committed to climate polices. Our results suggest that the committed importing countries would have to raise their tariffs only slightly to effect a significant decline in the imports of these products from the non-committed countries. For instance, a unit increase in the simple average applied tariffs on the imports of these carbon-intensive products in 2005 from our sample of non-committed exporting countries would reduce the imports of these products by an average 32.6% in Australia, 178% in Canada, 195% in the EU, 271% in Japan and 62% in the US, therebysuggesting the effectiveness of such a measure in pushing countries towards a global climate policy.

Políticas de geração distribuída e sustentabilidade do sistema elétrico

Tese (doutorado)—Universidade de Brasília, Centro de Desenvolvimento Sustentável, 2015.

Geographic Provenancing of Unprocessed Cotton Using Elemental Analysis and Stable Isotope Ratios

Cotton is the most abundant natural fiber in the world. Many countries are involved in the growing, importation, exportation and production of this commodity. Paper documentation claiming geographic origin is the current method employed at U.S. ports for identifying cotton sources and enforcing tariffs. Because customs documentation can be easily falsified, it is necessary to develop a robust method for authenticating or refuting the source of the cotton commodities. This work presents, for the first time, a comprehensive approach to the chemical characterization of unprocessed cotton in order to provide an independent tool to establish geographic origin. Elemental and stable isotope ratio analysis of unprocessed cotton provides a means to increase the ability to distinguish cotton in addition to any physical and morphological examinations that could be, and are currently performed. Elemental analysis has been conducted using LA-ICP-MS, LA-ICP-OES and LIBS in order to offer a direct comparison of the analytical performance of each technique and determine the utility of each technique for this purpose. Multivariate predictive modeling approaches are used to determine the potential of elemental and stable isotopic information to aide in the geographic provenancing of unprocessed cotton of both domestic and foreign origin. These approaches assess the stability of the profiles to temporal and spatial variation to determine the feasibility of this application. This dissertation also evaluates plasma conditions and ablation processes so as to improve the quality of analytical measurements made using atomic emission spectroscopy techniques. These interactions, in LIBS particularly, are assessed to determine any potential simplification of the instrumental design and method development phases. This is accomplished through the analysis of several matrices representing different physical substrates to determine the potential of adopting universal LIBS parameters for 532 nm and 1064 nm LIBS for some important operating parameters. A novel approach to evaluate both ablation processes and plasma conditions using a single measurement was developed and utilized to determine the “useful ablation efficiency” for different materials. The work presented here demonstrates the potential for an a priori prediction of some probable laser parameters important in analytical LIBS measurement.

Viabilidad de la exportación de carne de ovino a los Emiratos Árabes Unidos

Con un prometedor plan de exportación de carne de ovino a los Emiratos Árabes Unidos, surge la necesidad de investigar si es o no un mercado potencial, con el cual Colombia debe entablar una relación comercial. El mercado para la carne de ovino en los Emiratos Árabes Unidos es interesante para los productores colombianos, debido a que el 80% de la población de este país profesa la religión musulmana; quienes consideran la carne de ovino una carne limpia y la cual usan en sus preparaciones para las ocasiones especiales (Manzanera, 2013). De igual manera el consumo de carne Halal crece en este país de la mano del aumento poblacional y el auge del turismo, acompañado de la eliminación de aranceles a las importaciones de alimentos. Para realizar exportaciones a este país se debe analizar los requerimientos, identificar fortalezas y falencias del mercado colombiano y de esta manera realizar un proceso de exportación exitoso que se acomode y cumpla con todos los requerimientos y exigencias, no solo legales, sino también que encajen con las preferencias del consumidor y la cultura árabe. Con los conceptos, investigaciones y datos en general de Emiratos Árabes Unidos y Colombia, especialmente en la estructura comercial de cada uno de estos países, se espera resolver al problema o necesidad de investigación que da origen a este proyecto.

HACIA UNA GEOGRAFÍA DE REDES: UN NUEVO PARADIGMA DE ANÁLISIS ESPACIAL ALTERNATIVO AL ENFOQUE REGIONAL

En este artículo se pretende rescatar el análisis de redes independientemente del enfoque aureolar, destacando sus virtudes en un mundo globalizado, en donde cada vez más el concepto de distancia es sustituido por de tiempo, hasta llegar al extremo de que el costo, de algunos productos o la información, ya no depende de la distancia como el caso de las tarifas planas de Internet. Se aborda un enfoque teórico metodológico que cuestiona  el  análisis  regional,  debido  a  que,  éste  enfoque  en  algunos  aspectos  ya  no puede  resolver  los  problemas  que  la  sociedad  actual  demanda.   En  el  espacio  red,la noción de  localización absoluta pierde vigencia, mientras se refuerza  la  importancia de la  conexión  a  las  redes. Las metodologías  propuestas,  podrían mejorar  la  ejecución  y operación  de  las  redes    presentes  en  los planes  de  ordenamiento  del  territorio,  tan  en boga, en nuestro país. Abstract:In  this article  it  is  tried  to rescue  the analysis of networks  independently of the approach  to  aureole, emphasizing  its  virtues  in a globalized world,  in where more and more the distance concept is replaced by the time, until arriving at the end of which the cost, no  longer depends on  the distance as  the case of  the  flat  tariffs of Internet. A theoretical/ methodological approach  that questions  the regional analysis, because,  this one approach  in some aspects no longer can solve the problems that the present society demand.  In  the  space  network,  the  notion  of  absolute  location  loses  use  while  the importance  of  the  connection  to  the  networks  is  reinforced.  The  proposed methodologies  could  improve  the  boarding  of  the  present  networks  in  the  regulating plans, so in rows, our country.