Reforma tribut��ria no Brasil: hist��rico, necessidades e propostas

O presente trabalho aborda o processo de reforma tribut��ria no Brasil. Partimos da an��lise dos principais fatos da hist��ria econ��mica do pa��s que justificaram a reforma tribut��ria de 1966. Ap��s, elencamos as principais altera����es ocorridas na legislação tribut��ria no per��odo entre a institui����o do C��digo Tribut��rio Nacional (1966) e a promulga����o da Constitui����o Federal de 1988, que representa a ��ltima grande reforma tribut��ria no Brasil. Estudamos as mudan��as ocorridas na legislação tribut��ria no per��odo p��s 1988, afim de se verificar a necessidade de reforma tribut��ria no sistema brasileiro atual. Conclu��mos pela necessidade de reforma tribut��ria no Brasil sob seis diferentes aspectos: federalismo, or��amento, renda, patrim��nio, consumo e contribui����es sociais. Analisamos as propostas de reforma tribut��ria, elaboradas pelo Poder Executivo no per��odo p��s 1988 at�� o ano de 2008, de forma a examinar se tais propostas contemplavam as necessidades de reforma tribut��ria apontadas. Indagamos o porqu�� de tais propostas n��o terem sido aprovadas, de forma que, nos dias atuais, o pa��s ainda necessita de outra reforma tribut��ria.

Chegada de imigrantes ajuda o Brasil, aponta estudo

��reas estrat��gicas podem ser beneficiadas pela atra����o de profissionais qualificados para o pa��s, cita estudo do Minist��rio do Trabalho e Previd��ncia Social e FGV.

Apura����o de haveres na sociedade limitada: uma an��lise cr��tica da jurisprud��ncia

Esta disserta����o tem por objetivo investigar a apura����o de haveres nas sociedades limitadas a partir da an��lise da jurisprud��ncia, notadamente para compreender o alcance da liberdade de contratar das partes, estabelecido, entre outras normas, no artigo 1.031 do C��digo Civil. Para tanto, analisaram-se os julgados do STJ, dispon��veis no s��tio eletr��nico da corte e, da mesma forma, os do TJSP, dada a relev��ncia econ��mica do estado e a exist��ncia de c��maras especializadas em direito empresarial, entre o per��odo de 2010 a 2014. Tentou-se construir uma tipologia das quest��es que comp��em o julgamento das cl��usulas de apura����o de haveres, como, por exemplo, distin����o entre forma de apura����o e forma de pagamento; e, igualmente, dos fundamentos usados pelos tribunais para afastar ou aplicar as cl��usulas. Na segunda se����o, fez-se uma an��lise cr��tica dos argumentos jurisprudenciais, sob a forma de defesa daqueles que, a nosso sentir, devem validar as cl��usulas de apura����o de haveres, quais sejam: boa-f�� objetiva, fun����o social e os constantes na literatura americana do capital lock in. Al��m disso, pontua-se sobre o emprego, a nosso sentir, inadequado do ���enriquecimento sem causa���, como tamb��m da conveni��ncia de se fazer uma aplica����o ponderada dos princ��pios, especialmente quando contrariam uma regra jur��dica positivada. Por fim, antes de concluir, comentou-se sobre a forma de apura����o de haveres constru��da pela jurisprud��ncia, a qual denomina-se, neste trabalho, dissolu����o total simulada.

Fal��ncia banc��ria e capital regulat��rio: evid��ncia para o Brasil

Este trabalho tem como proposta estudar se o n��vel de capital sobre os ativos ponderados pelo risco, o ��ndice de Basileia, mantido pelos intermedi��rios financeiros, pode servir como preditor de fal��ncia dos intermedi��rios financeiros. Um dos desafios apresentados foi o fato do ��ndice de Basileia reportado para cada institui����o estar dispon��vel ao p��blico apenas a partir de 2009, ao passo que grande parte das fal��ncias banc��rias no Brasil ocorreram no per��odo entre 1995 e 2005. Dessa forma, construindo um ��ndice de Basileia Sint��tico (IBS) para o per��odo de dezembro de 1995 a dezembro de 2014, testou-se a hip��tese de que um n��vel mais alto de capital em rela����o aos ativos de risco diminui a probabilidade de fal��ncia da institui����o. S��o utilizados modelos logit com vari��vel bin��ria discreta e an��lise survival, possibilitando estimar o quanto que um aumento no n��vel de capital proporciona em tempo de vida para a institui����o. A amostra estudada �� composta por 313 intermedi��rios financeiros atuando no Brasil, tanto de controle p��blico quanto privado, com dados semestrais. Em linha com estudos anteriores, foi encontrada evid��ncia emp��rica apontando para uma rela����o inversa entre n��vel de capital e probabilidade de fal��ncia, tanto com o emprego de logit como de survival.

O processo de licenciamento de empreendimentos de infraestrutura no Brasil: estudo de caso da interven����o ambiental no setor el��trico

A ado����o da modelagem institucional de governan��a do processo de avalia����o ambiental norte-americano, centrada na figura da ag��ncia l��der, dever�� demandar a edi����o de uma lei formal, prevendo o referido arranjo jur��dico-institucional, na forma de uma moldura (framework) adapt��vel ��s necessidades especificas e peculiaridades de cada setor da Administra����o. Dessa forma, a referida lei formal funcionaria como uma norma geral, e como tal poderia ser complementada pela legislação infralegal, que viria a estabelecer as disposi����es especificas para dar efetividade ao instituo da ag��ncia l��der nos setores em que seja desej��vel e oportuna a implanta����o do mesmo, a crit��rio da Administra����o. Destarte, a atua����o do Poder Legislativo estaria restrita �� introdu����o ao sistema jur��dico dom��stico do instituto estrangeiro, estabelecendo apenas seus contornos b��sicos, cabendo �� Administra����o a avalia����o da oportunidade e conveni��ncia da escolha dos setores espec��ficos, do estabelecimento dos contornos normativos e do momento da efetiva regulamenta����o concreta do instituto.

Labor rights, formality and spillovers: evidence from Brazil

N��s analisamos o efeito da emenda constitucional 72/13 no Brasil, que igualou direitos trabalhistas de empregadas dom��sticas a aqueles de outros empregados. Mostramos que, ap��s a legislação, uma consider��vel cobertura midi��tica e um interesse p��blico intensificado aumentou o conhecimento geral de direitos trabalhistas de empregadas dom��sticas. Como consequ��ncia, o n��o-seguimento de legisla����es trabalhistas no setor de servi��os dom��sticos ficou mais dif��cil. Ao mesmo tempo, a necessidade de regulamentar adicionalmente a emenda fez com que custos trabalhistas ficassem praticamente inalterados. Usando uma abordagem de diferen��a-em-diferen��as que compara ocupa����es selecionadas ao longo do tempo, mostramos que a emenda -- e a discuss��o que ela causou -- levou a um aumento na formaliza����o e nos sal��rios de empregados dom��sticos. Ent��o, usando a heterogeneidade do impacto da emenda em grupos demogr��ficos, nossos resultados mostram que emprego dom��stico foi reduzido e que mulheres pouco qualificadas sa��ram for��a de trabalho e foram para empregos de menor qualidade. Testes de placebo e an��lises de robustez indicam que nossos resultados n��o s��o explicados por diversas interpreta����es alternativas.

Os fundos patrimoniais endowment no Brasil

The present study aims to provide a wide panorama of the endowment funds in Brazil, addressing not only the concept of this kind of fund and its role in the development context of the Brazilian third sector, but also the current legal barriers that hinder the full consolidation of the endowment as an important tool for the sustainable management of nonprofit organizations��� assets. The methodology adopted for this purpose relies on a course that goes from a more abstract approach ��� the gathering and analysis of the (actual and expected) legislation concerning the endowment funds ��� and ends with a more concrete one ��� the study of the demands and challenges faced by a few endowments funds based in the state of S��o Paulo that were interviewed by the author.

Qualifica����o jur��dica das plataformas de crowdinvesting no Brasil: um estudo de caso da plataforma online da Broota Brasil

Crowdinvesting consiste na capta����o de recursos financeiros por empreendedores, por meio de uma plataforma online na internet, em que os investidores recebem em troca de seus aportes financeiros uma participa����o na empresa nascente investida. Trata-se de uma modalidade de financiamento peculiar, uma vez que usualmente realiza a oferta p��blica de valores mobili��rios. O objetivo deste trabalho �� identificar elementos para se pensar na qualifica����o jur��dica da plataforma online de crowdinvesting, a partir da descri����o de suas atividades realizadas no ��mbito da oferta p��blica de valores mobili��rios. Para tanto, foi escolhida a plataforma online da Broota Brasil como objeto ��nico de an��lise, pois �� a empresa pioneira na atividade. Identificar os elementos que propiciam uma reflex��o acerca da qualifica����o jur��dica que a plataforma online de crowdinvesting �� importante, pois permite a (i) reflex��o acerca do seu poss��vel tratamento jur��dico; e (ii) verificar se h�� seguran��a jur��dica nas atividades cursadas no ��mbito da plataforma online. Para nortear o presente trabalho, foram eleitas duas hip��teses de pesquisa, considerando que a plataforma online consiste em um ambiente virtual que disponibiliza espa��o para a realiza����o de ofertas p��blicas de valores mobili��rios, sendo reputada como (i) mercado de balc��o organizado; ou (ii) mercado de balc��o n��o organizado. Assim, �� realizada a descri����o das atividades da plataforma online da Broota Brasil no ��mbito da realiza����o de oferta p��blica de valores mobili��rios. Ap��s, com base na legislação e doutrina espec��fica, foi efetuada a descri����o das caracter��sticas que conceituam juridicamente as referidas hip��teses. Em seguida, foram identificadas se tais caracter��sticas estavam presentes nas atividades desenvolvidas pela plataforma online da Broota Brasil. Por fim, n��o sendo reveladas tais caracter��sticas, sugere-se uma agenda de pesquisa apontando as poss��veis qualifica����es jur��dicas da plataforma online, em raz��o de sua aproxima����o de empreendedores e investidores no ��mbito do neg��cio jur��dico de compra e venda de oferta p��blica de valores mobili��rios.

A estrutura burocr��tica de poder no stricto sensu em administra����o no Brasil: o caso do mestrado profissional em administra����o p��blica em Rede Nacional - PROFIAP

This study approaches bureaucratic organizational structures with the aim to understand the adherence procedure to virtual technologies in the stricto sensu educational administrative process. Thus, the author navigates through the formation of these organizations in Brazil with the intent to demonstrate the bureaucratic organizational culture and the consequent form of domination of those who detain power. In this epistemological construction, the author explores the culture s bureaucratic environment and the organizational power. In the analyses, it was observed the technological phenomenon in the ODL s administrative environment, which can explain the adherence procedure to structures and technological instruments for stricto sensu courses that, hypothetically, dilutes the traditional inherited organizational axiom. Therefore, it was utilized as object of study the Professional Master s degree in National Scale Public Administration PROFIAP, hence analyzing the documental content and the legislation related to institutionalization as well as the positioning of professors/coordinators and of the director of CAPES/MEC. Considering this axioms, it was concluded that the bureaucratic structures can admit ODL in the stricto sensu s environment. However, this can only be done as long as the adherence does not imply in a dilution of the traditional forms of power and institutional bureaucratic inherited dominance, as well as the alleged hegemony of the governmental structure in the educational administration adopted in person by the stricto sensu courses in Brazil

Combater as secas e defender as florestas a natureza nos desafios da ci��ncia e da t��cnica para modernizar o Brasil (1889 a 1934)

In the first decades of 20th century the just instituted Brazilian Republic faced the challenge to modernize the country. Considering that the progress was associated with the exhaustion of the forest reserves and with climatic changes, two big issues were seen as fundamental: To Fight the Droughts and To Defend the Forests; headed by professionals who were dedicated to these ideals. This research starts from the premise that these were the main challenges enforced by nature to the Brazilian development; the general objective was delimited in the search to understand the meaning and the conception of the natural world by this group of professionals who faced the shock between modernizing the country and conserving its natural resources. Aiming to contribute with the construction of the Brazilian environmental history and to bring historical elements to the debate about the environment in the country, the author concentrates his attention to the analyses, the discussions and the actions that preceded the regulation on the use of natural resources and the implementation of the environmental legislation in Brazil, occurred in 1934. The investigation uses as methodological basis the theoretical directions of environmental history, using sources of data still little explored and valued. In such way, it is taken as starting point some published papers about this subject during the period between 1889 and 1934 in two technical magazines the Revista Brazil Ferro-Carril and the Revista do Club de Engenharia. National engineering played a basic role in this process while arguing, projecting and constructing the development. The formulated proposals, after being divulged, had fomented the interchange with other professionals and had favored the advance of ambient questions in Brazil, in the sense to preserve natural resources, to construct more harmonic relations between the society and the nature and to equate the development with the environment preservation

Estrutura e din��mica do fitopl��nctone bacteriopl��ncton em cultivos de camar��o no Rio Grande do Norte-Brasil: impacto sobre o ambiente natural

This work aimed to study the structure and dynamic of Phytoplankton and Bacterioplankton in a complete cycle of shrimp cultivation (Litopenaeus vannamei) and determine the environmental factors responsible for the structural changes of these communities. The study was realized in a saltwater shrimp farm (Maca��ba, RN), between September/2005 and February/2006, and in a freshwater shrimp farm (Cear�� Mirim, RN), between May/2007 and September 2007. The samplings were collected weekly in saltwater farm and every fifteen days in freshwater farm. Total phosphorus, chlorophyll a and environmental parameters (pH, dissolved oxygen, salinity, temperature, depth and water transparency) were measured. Qualitative and quantitative analysis of the phytoplankton and bacterioplankton were carried out. The Shannon-Wiener ecologic indexes of diversity and the Pielou equitability indexes were calculated to the phytoplankton. Bacterial density was determined by epifluorescence microscopy. The data were statistically analyzed by Pearson correlation and t-Test. Chlorophycea were predominat in salt water and in the captation/drainage point (24 to 99%). Diatoms had higher wealth. The species Choricystis minor had the highest occurrence (100%) and dominance (90-100%), thus showing its adaptation to the high temperatures, salinity and low water transparency conditions. Filamentous Cyanobacteria like Oscillatoria sp., Pseudoanabaena sp. and Phormidium sp. had constant levels. The negative correlation between chlorophycea and water transparency, and the positive correlation between chlorophyll a and salinity, showed that the phytoplankton was well adapted to the low transparency and to the high salinity. The bacterioplankton was negatively correlated with the total phosphorus and salinity. In freshwater, Cyanobacteria were predominant (>80%), presenting some producers of toxins species like Microcystis sp., Aphanizomenon sp., Cylindrospermopsis raciborskii e Anabaena circinalis. Cyanobacterial density and total phosphorus and chlorophyll a concentrations exceeded the maximum value allowed by legislation. The means of total phosphorus varied from 264 to 627 Wg.L-1 and the means of chlorophyll a oscillated between 22 and 182 Wg.L-1. The phytoplankton species were selected by low availability of the light, high pH, temperature and high availability of total phosphorus. The bacterioplankton showed high densities (5,13 x 107 to 8,50 x107 Bac.mL-1). The studied environments (ponds and rivers) presented a high level of trophic state based on the high concentrations of chlorophyll a and total phosphorus and cyanobacteria dominance. The composition of species in the ponds and rivers was similar, as well as high concentrations of total phosphorus and chlorophyll a, highlighting the pollution caused by the discharges of the farms in natural environment

An��lise do estado da arte dos aspectos diagn��ticos, periciais e jurisprudenciais das LER/DORT no contexto previdenci��rio das doen��as do trabalho no Brasil

Objetivo: analisar o estado da arte dos aspectos diagn��sticos, periciais e jurisprudenciais das LER/DORT (Les��es por Esfor��os Repetitivos / Dist��rbios Osteomusculares Relacionados ao Trabalho) no Brasil. Materiais e M��todo: trata-se de pesquisa descritiva, de natureza qualitativa, com formato documental, utilizando-se a t��cnica de an��lise de conte��do. A avalia����o evolutiva da legislação previdenci��ria relacionada as LER/DORT foi realizada atrav��s da pesquisa no banco de dados disponibilizado pelo Governo Federal e mediante a consulta ao DATAPREV/Sislex. A avalia����o dos aspectos diagn��sticos foi instrumentalizada atrav��s, principalmente, de artigos cient��ficos publicados entre 2003 e 2008, nas l��nguas portuguesa, inglesa, espanhola e francesa, relacionados com os m��todos de diagn��sticos complementares das LER-DORT (resson��ncia magn��tica, tomografia computadorizada, ultrassonografia e eletroneuromiografia). As jurisprud��ncias foram obtidas atrav��s da busca dos julgados sobre o tema, entre 2003 e 2008, pertencentes ao Supremo Tribunal Federal, Superior Tribunal de Justi��a, Tribunais Regionais Federais, Tribunal Superior do Trabalho e Tribunais Regionais do Trabalho. Resultados: foram identificados 48 artigos abordando os aspectos diagn��sticos das LER-DORT, observando-se que os exames por resson��ncia magn��tica, ultrassonografia e eletromiografia demonstraram ser mais efetivos, dentro das suas especificidades, para a complementa����o do exame cl��nico de patologias relacionadas ��s LER-DORT. A an��lise das 123 jurisprud��ncias selecionadas demonstrou, de forma geral, que as LER-DORT equiparam-se ao acidente de trabalho, devendo apresentar nexo de causalidade (atestado atrav��s de laudo m��dico-pericial) e, ainda, ensejam a a����o por danos morais, a qual, devido �� EC n�� 45 passou a ser compet��ncia da Justi��a do Trabalho. O Estado da arte dos aspectos periciais encontra-se representado pela vig��ncia da Instru����o Normativa n. 98/2003, a qual traz como aspecto fundamental a determina����o de novos par��metros a serem considerados na defini����o de um quadro de LER-DORT, dispondo, ainda, sobre a conduta ��tica que deve ser adotada pelo m��dico perito, bem como chama a aten����o para a necessidade dessas doen��as do trabalho serem comunicadas ��s autoridadades competentes, atrav��s da emiss��o da Comunica����o de Acidente de Trabalho (CAT). Conclus��o: as LER-DORT representam, hoje, um problema de importante impacto, n��o apenas previdenci��rio, mas tamb��m econ��mico em diversos pa��ses, nos quais o Brasil encontra-se inserido. Estudos sobre o estado da arte relacionados ��s LER-DORT s��o fundamentais para auxiliar na constru����o de um modelo cr��tico e consciente que colabore com a garantia de sustentabilidade do sistema previdenci��rio no Brasil

Legislação de rotulagem nutricional: instrumento de informa����o na promo����o de escolhas alimentares - Natal-RN

Resolutions of the Board of numbers 359 and 360, of December 23, 2003, relating to Nutrition Labelling for Packaged Foods, establish quality standards and provide the education activities for health consumption, since one of the factors that enable the selection of healthier foods are the food labels as an important part in nutrition education. This is a descriptive study with a cross-sectional design. To calculate sample size, it was considered a margin of error of 20%, confidence level of 95% and prevalence of 52.5% for verifying nutritional information in a pilot study conducted in 2007. A total of 145 subjects were interviewed, resulting in 371 consumers in Natal, Rio Grande do Norte, Brazil, in order to determine prevalence of consulting nutritional information contained on food labels as a nutritional guideline for consumers and its association with sociodemographic variables as well as identify the intervention measures suggested by intervieweds so that this information can be better used to select healthy foods. Twenty-five of the 69 supermarkets belonging to the Supermarket Association of Rio Grande do Norte (ASSURN) were randomly selected. Data collection relied on interviews and extensive direct observation, using a semi-structured form composed of eight closed questions, some of which were multiple choice, and ten open questions. The chi-square test was performed for statistical analysis, using Statistical Package for Social Sciences (SPSS) 15.0 software. Label information most consulted was: expiry date (91.6%); product brand (49.4%); nutritional information (47.0%); zero trans fat (32.9%); zero sugar content (12.8%); zero fat content (3.0%); rich in fibers (2.7%); whether light or diet (30.4%); list of ingredients (16.8%); whether the product contained gluten or not (4.1%). When asked about the importance of nutritional information, 96.8% of the subjects responded important or very important ; of these 46.6% and 3.8% reported partially or totally understanding the information presented. It was found that 41.6% of the consumers consulted nutritional information for dietary reasons related to nontransmissible chronic diseases and 35.7% to be able to choose healthier foods. The data show a significant association between motivation to choose healthier foods and higher family income and schooling (p<0.0001). The intervention measures mentioned to make nutritional information better understood and used were: information and orientation about nutritional information, provided by qualified professionals in the supermarkets, the commercial establishment or the product manufacturer (73.9%) and media disclosure about the nature, importance and purpose of nutritional information (42.9%). In despite of communication noises the consumers use the nutrition claim for the nutritional guidance, showing association with some demographic variables. However, they desire the implementation of intervention measures that can be contextualized in the political construction of nutrition education to promote healthy food choices

A Efic��cia dos direitos fundamentais nos contratos civis e de consumo: uma teoria contratual baseada na colis��o dos direitos ou bens constitucionalmente protegidos

The apparent virtuosity that if could wait of the globalization and the neoliberalism has given signals of deterioration in the contractual relations, especially in contracts of mass consumption, generating innumerable offensive situations to the basic rights and the goods constitutionally protected of the contractors. In the world of today, still that it does not reveal any desire, the individual practically is compelled to contract, for force of necessities and customs completely imposed, mainly in face of the essentiality of the services or agreed to goods. Ahead of as much and unexpected changes in the civil liames and of consumption, dictated for the globalization, it comes to surface the reflection if the private law e, more specifically, the civil law, meet prepared adequately to deal with these new parameters of the economy. The present dissertation has the intention to investigate if the globalization and the consequent neoliberalism, in this beginning of third millennium, will imply to revive of the principles and the basics paradigms of the contracts that consolidated and had kept, for more than two centuries, the liberal State. One notices that the study of this phenomenon it gains importance to the measure where if it aggravates the decline of the social State (Welfare State), with the embrittlement and the loss of the autonomy of the state authority, over all in countries of delayed modernity, as it is the case of Brazil, that presents deep deficiencies to give or to promote, with a minimum of quality and efficiency, essential considered public services to the collective and that if they find consecrated in the Federal Constitution, as basic rights or as goods constitutionally protecting, the example of the health, the education, the housing, the security, the providence, the insurance, the protection the maternity, the infancy and of aged and deficient. To the end, the incidence of constant basic rights of the man in the Constitution is concluded that, in the process of interpretation of the right contractual conflicts that have as object rights or goods constitutionally proteges, in the universe of the globalized perhaps economy and of the neoliberalismo, it consists in one of the few ways - unless the only one - that still they remain to over all deal with more adequately the contractual relations, exactly that if considers the presence of clauses generalities in the scope of the legislation infraconstitutional civil and of consumption, front the private detainers of social-economic power. To be able that it matters necessarily in disequilibrium between the parts, whose realignment depends on the effect and the graduation that if it intends to confer to the basic right in game in the private relation. The Constitution, when allowing the entailing of the basic rights in the privates relations, would be assuming contours of a statute basic of all the collective, giving protection to the man against the power, if public or independently private

Os instrumentos de incentivo �� produ����o e uso de biodiesel no Brasil: uma an��lise constitucional sob o princ��pio do desenvolvimento sustent��vel

The recent insertion of biodiesel derived from oily vegetables in the Brazilian energetic matrix calls for the study of some aspects that belong to it. The analysis of the carbonized energetic pattern concerns the paradigm of economic development that is constitutionally enshrined sustainable development which make environmental protection compatible with the needs of the economic rationality. This text is structured according to the ideas of modern hermeneutic that sees substantial value in the principles capable of create a harmonious relationship between law and society. The study of the constitutional principles to conduct a legal analysis about the National Program for Production and Use of Biodiesel - PNPB. The aim of the research is the study of PNPB ahead with the constitutional principles governing the economic order. To achieve this end we studied the sustainable development as a constitutional principle. We start with the notion that the thematic principles, and fundamental to understanding the dimension of sustainable development institute, since its concept is closely related to the applications of the principles enshrined in virtually all the constitutional order of the Western world. Then this was the National Energy Policy, initiating the approach by guiding principles of the National Energy Policy to develop the theme of public policy in the energy sector. Therefore, we studied the National Program of Biodiesel Production and Use - PNPB. From a technical introduction to the concept of biodiesel and a brief historical background, analyzing their advantages compared to fossil fuels predominantly used. Then it became a regulatory overview of the Brazilian legislation on the subject, central to understanding the plans and objectives pursued by the Brazilian government with encouraging the production of biodiesel. Finally discussed the tax incentives for production and use of biodiesel in Brazil. From the idea of federalism, characterized the tax as an instrument of state intervention in the economy. And finally it brought the tax incentives of Law No. 11.116/2005 in the face of the constitutional principles of economy and tax, and tax incentives from projects related to the Kyoto Protocol