NCRF 9 – locações: implicações fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria ORIENTAÇÃO: DR. JOÃO COSTA

Geoprocessamento aplicado à identificação de áreas para rejeitos e estimativa de recurso de carvão na região da Mina Leão II.

Imagens georreferenciadas LANDSAT 5 TM da região da Mina Leão II, situada na Depressão Central do Estado do Rio Grande do Sul, foram processadas e classificadas digitalmente com objetivo de gerar o mapa de uso e cobertura do solo. Destas imagens, a drenagem foi extraída na forma vetorial, com o objetivo de determinar a faixa de proteção em torno dela. Dados topográficos plani-altimétricos analógicos foram tratados gerando o modelo digital do terreno e mapas de declividades. Foram definidos critérios para selecionar sítios adequados à colocação de rejeitos de carvão. Imagens de uso e cobertura do solo, declividades, rede de drenagem, litologias, estruturas geológicas, e distância a partir da boca da mina foram transformadas em sete fatores. Três fatores são absolutos ou restrições: zona de proteção da drenagem, zona de restrição em torno dos falhamentos e declividades superiores a 8%. Os restantes, são fatores relativos: uso e cobertura do solo reclassificado, declividade inferior a 8%, substrato litológico e distância a partir da mina. Aos quatro fatores relativos foi atribuída uma ponderação pareada. Através das ferramentas computacionais de apoio à decisão, em um Sistema de Informação Geográfica, os oito diferentes fatores foram cruzados, resultando um mapa temático que localiza e classifica sítios para a locação de rejeitos de carvão. As classes identificadas foram: área de restrição, péssima, regular, boa e ótima. O mapa de uso e cobertura do solo foi reclassificado em função de ser elaborada uma imagem de superfície de atrito, a partir do local da boca da mina, com a finalidade de se projetar vias de menor custo, desde a mina até a BR290 e a um porto situado no rio Jacuí. Dados sobre a espessura da camada de carvão inferior, "I", de uma campanha de sondagem de 182 furos, foram tratados por metodologia de geoestatística. Estudos de estatística descritiva, análise de continuidade espacial e estimação foram realizados, culminando com a cubagem da camada na área de estudo. Foi escolhido o processo de interpolação através da krigagem ordinária. A tonelagem da camada de carvão "I" foi estimada na ordem de 274.917.234 a 288.046.829 t. com nível de confiança de 95%.

O posicionamento dos tribunais perante os contratos de distribuição (1980-1999)

Esta pesquisa tem por objeto a análise sistemática da jurisprudência brasileira sobre os contratos de distribuição entre os anos de 1.980 e 2.000, procurando identificar qual a posição dos nossos Tribunais face a esses contratos. Nessa linha, constatou-se que os casos (acórdãos) abrem-se em cinco grandes blocos, quais sejam: (1) atribuição/divisão territorial; (2) questões possessórias; (3) renovatória de locação; (4) rescisão dos contratos de distribuição. Este grupo divide-se (i) naqueles contratos sujeitos à Lei Ferrari, (ii) naqueles referentes ao setor de combustíveis e derivados e (iii) naqueles não subsumíveis a tal diploma; (5) questões processuais relevantes, dividido em (i) litisconsórcio necessário e (ii) título executivo extrajudicial. Além disso, por se tratar de uma avenca atípica na maioria dos casos, a pesquisa procurou extrair de cada um dos casos qual o conceito de contrato de distribuição adotado.

Terceirização : o caso do Hospital e Maternidade Assunção

Trata de um estudo de caso.Terceirização;O caso hospital e Maternidade Assunção. Aborda terceirização dentro de sua evolução histórica e aspectos legais e tembém outros temas corelatos, para que se possa identificar com clareza o que é terceirização. Avaliação as vantagens do processo de terceirização,apresentando os pontos mais importantes para o planejamento, a análise, a decisão, a contratação, a implantação e a avaliação

Risco e retorno do investimento imobiliário : um estudo do mercado de imóveis comerciais de São Paulo

Trata da definição e da análise do retorno e do risco dos investimentos em imóveis comerciais. Procura calcular o retorno e o risco deste tipo de investimento a partir do ferramental fornecido pela teoria financeira. Estuda o comportamento deste tipo de ativo frente aos ativos financeiros

Avaliação do leasing financeiro: um estado da arte

Leasing tem sido definido como um "contrato através do qual o arrendatário confere ao arrendador o direito de usar um ativo por um determinado período de tempo, em troca de um aluguel". É um contrato executório, mediante o qual duas ou mais partes se comprometem a cumprir certas obrigações/condições pelo direito, de usar um bem e a pagar por este direito.

Modelo de avaliação de operações de arrendamento mercantil

Este trabalho se propõe justamente a preencher esta lacuna procurando através do desenvolvimento de um modelo de avaliação permitir aos dirigentes de empresas e demais interessados analisar a viabilidade do arrendamento mercantil como instrumento de financiamento as suas propostas de investimentos. Aborda a questão da avaliação do custo de uma operação de arrendamento mercantil, considerando seus aspectos econômicos-financeiros e fiscais. Descreve as principais características operacionais e contratuais do arrendamento mercantil. Propõe um modelo matemático para avaliar o custo do arrendamento mercantil.

A utilização dos fundos de investimento imobiliários como veículos na gestão de ativos das empresas

No Brasil, historicamente, as companhias sempre detiveram ativos imobiliários (sede social, plantas fabris, galpões, etc.), influenciadas pela instabilidade macroeconômica, o que acarretava a dificuldade em estimar o preço do dinheiro. Com o controle inflacionário, foi possível expandir formas de financiamento de longo prazo, permitindo que as empresas passassem a realizar a alocação de recursos financeiros com mais eficiência, direcionando-os para as suas atividades principais. Assim, a discussão sobre a propriedade imobiliária pelas empresas é recente. E, há menos tempo ainda é que foram elaboradas novas alternativas, como os fundos de investimento imobiliário que tornaram-se mais representativos nos últimos três anos. Este trabalho visa analisar sobre as razões que permitem aos fundos de investimento imobiliário serem propostos como uma opção para as empresas realizarem a gestão de seus ativos imobiliários, quando estas buscarem não imobilizar recursos, mas sim, a locação do imóvel. Para alcançar este objetivo, o trabalho fará uma abordagem qualitativa, apresentando as características operacionais e tributárias dos fundos imobiliários e dois estudos de casos de empresas que promoveram a desmobilização de ativos por meio de fundos imobiliários. O primeiro caso é a venda de um centro de distribuição do Magazine Luiza, uma das maiores redes varejistas no Brasil, para o fundo Kinea Renda Imobiliária. O segundo exemplo é o processo de desmobilização do Banco do Brasil e o desenvolvimento do fundo BB Progressivo II. Será verificado que os objetivos das empresas foram alcançados nos dois casos e que, de fato, os fundos imobiliários podem ser considerados como uma alternativa. Entretanto, não é possível a conclusão de que ele produza os melhores resultados e que exista alguma atividade empresarial que tenha maior propensão a sua utilização. A pesquisa aborda os fundos de investimento imobiliário com o foco no locatário e possibilita que sejam aprimorados estudos quantitativos, identificando reações do mercado brasileiro ao aumento na quantidade de operações, e outras pesquisas qualitativas que envolvam novas estruturas de financiamento.

Terceirizar ou internalizar: eis a questão

Pesquisa em foco: Application of the flexible specialization model in a local manufacturing system - 2011. Pesquisadores: Jalba Terezinha Miniussi e Professor João Mário Csillag

Tecendo vivências e sentidos do câncer infantil : família, doença e redes de apoio social em Natal-RN

This paper discusses the experiences related to the treatment of children´s cancer which had children, their mothers and families as their main characters. They were mainly originated from areas in the countryside and urban poor areas in the State of Rio Grande do Norte. The non-governmental organization Grupo de Apoio à Criança com Câncer (GACC) was the privileged ethnographic location. In this setting, the mother, which was called acompanhante (companion), and the children, defined as pacientes (patients), were often sheltered in reason of therapeutic practices and the treatment undertaken by children in a nearby hospital. This study aims to focus on the therapeutic itinerary, beyond the children´s suffering, dealing with the family as a whole, since the moral values from these popular families imply the complete involvement of the family in relation to the illness and its treatment. Therefore, it is experienced as a family problem. We also intend to understand the construction of meanings to the illness, dealing with the ideological continuity in the relationships between the families and the GACC. These meanings were built in the intersection of these two spheres, which refer particularly to medical, religious and emotional explanations. Ethnographic methods were applied in this research at the entity and another social contexts, such as the family households. I also tried to retrieve the process of treatment outside the GACC, visiting the family context, when doing dense interviews or just having conversations with informants. It was found that the GACC, as a non-governmental organization, generates a negotiation of identities, which develops, then, through the family as a whole, but also through the child and especially the mother, affecting, in some way, their internal organization. Furthermore, the meanings of the experience of illness appeared to be shaped by the family sphere as well as by the logic of public health structures

Do acesso clássico à comercialização: especificidades do mercado imobiliário informal na área especial de interesse social de Mãe Luiza, Natal/ RN.

This study presents research regarding affordable housing and their effects on the spatial reconfiguration of Natal/ RN, aiming to identify the specificities of the informality of urban land. This study aims to understand how informal housing market operates housing provision for the population located in popular informal settlements, through buying and selling market and rental market of residential properties irregular / illegal. This understanding will be through the neighborhood of Mãe Luisa, Special Area of Social Interest (SASI), located between neighborhoods with a population of high purchasing power and inserted into the tourist shaft of seaside of town. The characterization of informal housing market in Mãe Luiza, from buyers, sellers and renters, will help to understand how these informal transactions operate on SASI and housing provision for public policy development and implementation of housing programs and land regularization for low-income population, adequate to dynamic and reality of housing of informal areas

São públicas as contratações do estado brasileiro? - uma experiência de contratações públicas junto à comunidade Coqueiral em Aracaju/SE.

State intervention generally demands the purchase or rental of goods and services, and such acquisitions are subject to a number of indispensable legal frameworks. In the Brazilian State, Law 8.666 of 21 June 1993 and further norms regulate the necessity of a formal process, usually licitation. Given the importance of this subject to public and private spheres, one of the prerequisites of these formal contracting rules is the openness of public acts, and society s knowledge and accompaniment. The objective of this study is to investigate society s participation in public contracting, with the aim of debating theories surrounding the state/society relationship proposed by public political thought and authors in relation to legal aspects involving licitations. The principal question of this research is: despite the possibility of society s participation being predicted in the legal frameworks which orientate licitations, why is this social control not carried out? Why does it only occupy a secondary position to both individual and collective agents? In order to test some of this study s hypotheses, field research was carried out in the Coqueiral community in Aracaju, Sergipe, in relation to public acquisitions of goods and services during the period of May to September 2009. Research involved observation visits and guided interviews with the relevant community and public sector representatives. This project s hypotheses were confirmed, as this social control is not apparent, even in areas where popular participation is a strong component in asserting ones local rights, like in the Coqueiral community.

Caracterização geológico-geofísica do meio aqüífero fissural : uma contribuição aos modelos de fluxo e armazenamento de água subterrânea

Northeastern Brazil is mainly formed by crystalline terrains (around 60% in area). Moreover, this region presents a semi-arid climate so that it is periodically subject to drought seasons. Furthermore, ground water quality extracted fromwells usually presents poor quality because of their high salinity contents. Nevertheless, ground water is still a very important source of water for human and animal consumption in this region. Well sitting in hard rocks terrains in Northeastern Brazil offers a mean success index of aboul 60%, given that a successful siting is defined by a well producing at least 0.5 m³/h. This low index reveals lack of knowledga about the true conditions of storage and percolation of ground water in crystalline rocks. Two models for structures storing and producing ground water in crystalline rocks in Northeastem Brazil have been proposed in the literature. The first model,tradnionally used for well sitting since the sixties are controlled by faults or fractures zones. This model is commonly referred, in Brazilian hydrogeological literature, as the "creek-crack" model (riacho-fenda in Portuguese). Sites appearing to present dense drainage network are preferred for water well siting - particularly at points where the drainages cross-cul each other. Field follow up work is usually based only on geological criteria. The second model is the "eluvio-alluvial through" (calha eluvio-aluvionar in Portuguese); it is also described in the literature but it is not yet incorporated in well sitting practice. This model is based on the hypothesis that reclilinear drainages can also be controlled by the folietion of the rock. Eventually, depending upon the degree of weathering, a through-shaped structure filled with sediments (alluvium and regolith) can be developed which can store and water can be produced from. Using severalfield case studies, this Thesis presents a thorough analysis ofthe two above cited models and proposes a new model. The analysis is based on an integrated methodological approach using geophysics and structural geology. Both land (Resitiviy and Ground Penetrating Radar- GPR) and aerogeophysical (magnetics and frequency domain eletromagnetics) surveys were used. Slructural analysis emphasized neolectonic aspects; in general, itwas found that fractures in the E-W direction are relatively open, as compared to fracturas inthe N-S direction, probably because E-W fractures were opened by the neotectonic stress regime in Northeastern Brazil, which is controlled by E-W compression and N-S extension. The riacho-fenda model is valid where drainages are controlled by fractures. The degree of fracturing and associated weathering dictale the hydrogeological potential of the structure. Field work in structural analogues reveals that subvertical fractures show consistent directions both in outcrop and aerophotograph scales. Geophysical surveys reveal subvertical conductive anomalies associated to the fracture network controlling the drainage; one of the borders of the conductive anomaly usually coincide wih the drainage. An aspect of particular importance to the validation of fracture control are the possible presence of relalively deep conductive anomalies wihoul continuation or propagalion to the surface. The conductive nature of lhe anomaly is due to the presence of wealhered rock and sedirnenls (alluvium and/or regolilh) storing ground waler which occur associated to the fracture network. Magnetic surveys are not very sensisnive to these structures.lf soil or covering sedirnents are resislive (> 100 Ohm.m), GPR can ba used to image precisely lhe fracture network. A major limialion of riacho-fenda model, revealed by GPR images, is associated to the fact thal subhorizontal fractures do play a very important role in connecting the fracture network, besides connect shallow recharge zones to relalively deep subvertical frecture zones. Iffractures play just a secondary control on the drainage, however, r/acho-fenda model may have a very limiled validny; in these cases, large portions oflhe drainage do nol coincide wilh frectures and mosl oflhewells localed in lhe drainage surrounding would resull dry. Usually, a secondary conlrol on lhe drainage by Ihefraclure networkcan be revealed only wilh detailed geophysical survey. The calha elClv1o-aluvlonarmodel is valid where drainages are conlrolled by folialion. The degree 01 wealhering 01 lhe lolialion planes dictales lhe hydrogeological polenlial 01 lhe slruclure. Outcrop analysis reveals Ihal lolialion and drainage direclions are parallel and Ihal no Iraclures, orfraclures wilh diflerent directions 01 lhe drainage direclion occur. Geophysical surveys reveal conduclive anomalies in a slab lorm associaled 10 lhe Ihrough 01 lhe wealhered rock and sedimenls (alluvium and/or regolith). Magnelic surveys can ofler a very good conlrol on lolialion direclion. An importanl aspect 10 validale lolialion conlrol are lhe presence 01 conductive anomalies showing shallow and deep portions area which are linked. Illhere is an exlensive soil cover, r/acho-fenda and calha eIClv1o-aluv/onar conlrols can be easily misinlerpreled in lhe absence 01 geophysical conlrol. Certainly, Ihis lacl could explain at leasl a part of lhe failure index in well sitting. The model wealhering sack (bolsllo de Intempertsmo in Portuguese) is proposed to explain cases where a very inlensive wealhering occur over lhe crystalline rock so Ihal a secondary inlerslilial porosity is crealed. The waler is Ihen stored in lhe porous of lhe regolilh in a similar mannerlo sedimentary rocks. A possible example ofthis model was delecled by using land geophysical survey where a relalivelyvery deep isolaled conduclive anomaly, in a slab form, was delected. Iflhis structure does store ground waler, certainly Ihere must be a link 01 lhe deep slructure wilh lhe surface in orderlo provide walerfeeding. This model mighl explain anomalous waler yields as greal as 50 m³/h Ihalsomelimescan occur in crystalline rocks in Northeaslern Brazil

Reavaliação de critérios estruturais na hidrogeologia de terrenos cristalinos, com ênfase na neotectônica e sensoriamento remoto

Hydrogeological prospecting in Northeast Brazil and in other crystalline terrains has been developed on the basis of structural and regional geology concepts that date back to the 50-60 decades and, as such, demand a natural re-evaluation and update. In this kind of terrain, the percolation and accumulation of ground water are controlled by fractures and other types of discontinuities, such as foliations and geological contacts that, through weathering, impart porosity and permeability to the rocks, allowing water flow and storage. Several factors should be considered in the process of locating water wells, as discussed in the literature. Among these, the kind of structures, fracture geometry (including aperture and connectivity) and their geological and chronological context. It is important to correlate fracture systems with the regional neotectonic framework. Fractures at low angle (sub parallel) with the principal stress axis (s1) are those which tend to open (actually they work as tension joints) and, in principle, would present major hydric potential; in the opposite side, fractures at high angle to s1 would behave as closed by a compressional component. Fractures diagonal to the compression and tension axes correspond to shear fractures and, due to their connectivity with second fractures, are also important in terms of hydric potential. Uplift followed by terrain denudation leads to decompression and a general tendency to open (aided by weathering processes) fractures and other rock discontinuities, at different orientations. Low angle fractures, formed in this context, are equally important to increase connectivity, collection of water and recharge of the aquifer systems. In a general way, an opening component (neotectonic or by terrain decompression) and several models to increase fracture connectivity correlate with a greater hydric potential of these structures. Together with parallel research, this thesis addresses models of ground water occurrence in crystalline terrains, either improving well established concepts like the (Riacho-Fenda model), but also stressing other possibilities, like the role of alluvium and paleo-regoliths (the Calha Elúvio-Aluvionar model) and of strongly altered, permo-porous zones placed at variable depths below the present surface, flanking several types of discontinuities, especially interconnected fracture arrays (the Bolsões de Intemperismo model). Different methodological approaches are also discussed in order to improve success rates in the location of water wells in crystalline terrains. In this methodological review, a number of case studies were selected in the eastern domain of the State of Rio Grande do Norte, involving the localities of Santa Cruz, Santo Antônio, Serrinha, Nova Cruz, Montanhas, Lagoa de Pedras and Lagoa Salgada. Besides the neotectonic analysis of brittle structures, this Thesis addresses the validation of remote sensing as a tool for ground water prospecting. Several techniques were tested in order to detect and select areas with higher potential for ground water accumulation, using Landsat 5-TM and RADARSAT images, besides conventional aerial photos. A number of filters were tested to emphasize lineaments in the images, improving their discrimination, to identify areas with higher overburden humidity, which could reflect subsurface water accumulation, as well as alluvium and other sedimentary covers that might act as recharge zones. The work started with a regional analysis with the orbital images, followed by analysis of aerial photos, up to a detailed structural study of rock exposures in the terrain. This last step involved the analysis of outcrops surrounding wells (in a ray of approximately 10 to 100 m) with distinct productivities, including dry examples. At the level required for detail, it was not possible to accomplish a statistical approach using the available well data catalogs, which lack the desired specific information. The methodology worked out in this Thesis must undergo a testing phase through location of new water wells. An increase in the success rates as desired will led to a further consolidation step with wider divulgation of the methodology to private companies and governmental agencies involved in ground water prospecting in crystalline terrains

Estruturas de acumulação de água subterrânea em rochas cristalinas: estudo geofísico e geológico de casos no Estado do Rio Grande do Norte

Geological and geophysical studies (resistivity, self potential and VLF) were undertaken in the Tararaca and Santa Rita farms, respectively close to the Santo Antônio and Santa Cruz villages, eastern Rio Grande do Norte State, NE Brazil. Their aim was to characterize water acummulation structures in crystalline rocks. Based on geological and geophysical data, two models were characterized, the fracture-stream and the eluvio-alluvial through, in part already described in the literature. In the Tararaca Farm, a water well was located in a NW-trending streamlet; surrounding outcrops display fractures with the same orientation. Apparent resistivity sections, accross the stream channel, confirm fracturing at depth. The VLF profiles systematically display an alignment of equivalent current density anomalies, coinciding with the stream. Based on such data, the classical fracture-stream model seems to be well characterized at this place. In the Santa Rita Farm, a NE-trending stream display a metric-thick eluvioregolith-alluvial cover. The outcropping bedrock do not present fractures paralell to the stream direction, although the latter coincides with the trend of the gneiss foliation, which dips to the south. Geophysical data confirm the absence of a fracture zone at this place, but delineate the borders of a through-shaped structure filled with sediments (alluvium and regolith). The southern border of this structure dips steeper compared to the northern one. This water acummulation structure corresponds to an alternative model as regards to the classical fracture-stream, being named as the eluvio-alluvial trough. Its local controls are the drainage and relief, coupled with the bedrock weathering preferentially following foliation planes, generating the asymmetry of the through