996 resultados para Holding companies - Impostos - Brasil


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This biographical and bibliographical research aimed understanding the circus and its clowns. The origin of the circus is presented taking into account its earliest manifestations in ancient Greece, until the creation of the modern circus in 1970 by Englishman Philip Astley. The clown, who was introduced in 1778 only after the circus has become an essential figure in the show, coming to represent the modern circus. Here, the different types of clowns are presented and their main characteristics are shown as a way to differentiate between them. The difficulties faced by circus companies are pointed, trying to understand the reduction of circus companies. To understand the formation and transformation of the clown in his years at the profession, the Clown Pára-quedas, artist of Bauru / SP was interviewed, their stories help to unravel some of the satisfactions of the profession and the problems faced by circus performers.

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The paper analyzes the regulatory framework for the Media in Brazil in the Federal Constitution and the nexus between democratization and constitutional process, interpreting relevant actors (government, political parties, civil society) and figured as the themes of communication and institutional political agenda. The obstacles to the regulation of many of the statements remain constitutional (right of communication; seal monopolies / oligopolies; regionalization of cultural production; nationalist character in control of broadcasting; compatibility between segments state, public and commercial; Social Communication Council), that replaces debate on the very principle of the right to communication regulation by analyzing the corresponding decisionmaking processes. This conflictual agenda-setting involves multiple interests, from strictly commercial aspirations of companies operating in this market, going by the increasing share of religious institutions who also want to expand upon practices of proselytizing until the interests of policy makers who also have control over a slice of that business.

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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O objetivo no estudo aqui apresentado foi identificar os fatores que determinam a divulgação voluntária ambiental pelas empresas brasileiras potencialmente poluidoras. Para tanto, foram analisa- das as Demonstrações Financeiras Padronizadas (DFPs) e os Relató- rios de Sustentabilidade (RS) do período de 2005 a 2007 das empresas abertas com ações listadas na Bolsa de Valores de São Paulo (Bovespa) e pertencentes a setores de alto impacto ambiental, que compreendem extração e tratamento de minerais; metalúrgico; químico; papel e celulose; indústria de couros e peles; transporte, terminais, depósitos e comércio (de combustíveis, derivados de petróleo e produtos químicos). Com o intuito de explicar a evidenciação ambiental divulgada pelas empresas investigadas, foram formuladas sete hipóteses testadas a partir de instrumentos de análise estatística. Essas hipóteses referem-se a fatores individuais das empresas, que englobam tamanho, rentabilidade, endividamento, empresa de auditoria, sustentabilidade, internacionalização e publicação do RS. Os resultados mostram que, nos três anos analisados, as 57 empresas que compõem a amostra do estudo evidenciaram um total de 6.182 sentenças ambientais, 73% delas divulgadas nos RS e 27% nas DFPs. A análise de regressão em painel demonstrou que as variáveis tamanho da empresa, empresa de auditoria, sustentabilidade e publicação do RS são relevantes a um nível de significância de 5% para a explicação do disclosure voluntário de informações ambientais. Concluiu-se que os achados da pesquisa corroboram a teoria positiva da contabilidade, e parcialmente a teoria da legitimidade.

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The aim of this dissertation is to provide a translation in English of the Notes on the Consolidated Financial Statements of MNLG S.r.l., holding company of the Italian Sorma Group. This translation work is one example of the technical material produced in accordance with the project called Language Toolkit, set up by the Chamber of Commerce of Forlì-Cesena, to support the internationalization of the companies established in the territory. This initiative has represented a unique opportunity for me to put into practice the knowledge and abilities learnt in the translation field during these years at university. It also allowed me to give a concrete purpose to my dissertation, that is to provide a technical document translated into a foreign language. By making its Consolidated Financial Statement readily available in English, the company MNLG S.r.l. can in fact increase the number of possible investors and guarantee a more transparent financial informative to its shareholders. This translation work is divided into six chapters: the first one describes the project, its main objectives and the ways in which it was developed. The second chapter deals with the notions of Consolidated Financial Statements and presents the accounting documents of which the Financial Statements are made up as well as the norms according to which they are prepared. The third chapter, instead, focuses on the translation procedure applied and especially on the documentation process, analysing the differences between the International Accounting Standards and the accounting standards used in Italy. The fourth chapter provides a description of the translation resources built for the translation of this specific document. The fifth chapter includes the English version of the Notes on the Consolidated Financial Statements and, to conclude, the sixth chapter analyses the difficulties encountered in translating and the strategies adopted to overcome them.

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The City Educator Program is articulated with PROEX-Pro - Deanship Culture and Student Affairs through the Directorate of Extension, along with the Institute of Geography, Faculty of Architecture, Urban Planning and Design Institute and the City Futura Pro. Program is conducted since 2008 by the Federal University of Uberlândia and Motion City Futura. The outreach program aims to promote democratic governance and smart planning municipal and regional level, enabling public and social (government technicians, law enforcement officers, and civil society leaders) seeking implementation of legal instruments, urban and tributaries in the counties of Araguari and Uberlândia, established in the City Statute and Master Plans, and the Fiscal Responsibility, Social Rights established by the Constitution, and all the instruments of social control in the municipalities involved. The methodology includes content developed through dynamic, research participant, group work and exposure dialogue. The results were relevant to holding the Course on Urban Management and Sustainable Democratic, Uberlândia A Forum for Sustainable Leadership Training Course Ethical and Sustainable, Community Workshops Seminars in Neighborhoods assessment; Map Workshop Speaker, Research Participants, Seminars and Interactive Campaigns Mobilization office in the territory. Were produced articles, reports and reflections that are public in book form. At the end of the implementation of program activities, the municipal governments, entities and non-governmental organizations as well as citizens who, directly or indirectly, involved with the program, attended the final seminar where, besides the presentation of results, was made, collectively, evaluation and assessment of all activities

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This study aims to understand the sociospatial transformations resulting from the depopulation of the fields and their effects on the rural landscape of Arroio do Só in Santa Maria - RS. To this end, we attempted to identify changes in the way of life of rural people, their activities and relationships and understand how this process has occurred, its causes and its impact on quality of life and social structure of the population that remained in place. The discussion on the modernization of agriculture is key to understanding this process. This district was chosen as a research site because it is a town that, in the past, had a very big socioeconomic dynamism, and now, according to the bankruptcy of several companies and the consequent emigration of much of the population, the sociospatial dynamic has changed. It was collected data from a secondary source of FIBGE and FEE in order to periodize population dynamics of the district, county and state. The qualitative research was conducted through interviews with the subjects in the field and their representatives, with the help of the Field Diary

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This study aims to understand the sociospatial transformations resulting from the depopulation of the fields and their effects on the rural landscape of Arroio do Só in Santa Maria - RS. To this end, we attempted to identify changes in the way of life of rural people, their activities and relationships and understand how this process has occurred, its causes and its impact on quality of life and social structure of the population that remained in place. The discussion on the modernization of agriculture is key to understanding this process. This district was chosen as a research site because it is a town that, in the past, had a very big socioeconomic dynamism, and now, according to the bankruptcy of several companies and the consequent emigration of much of the population, the sociospatial dynamic has changed. It was collected data from a secondary source of FIBGE and FEE in order to periodize population dynamics of the district, county and state. The qualitative research was conducted through interviews with the subjects in the field and their representatives, with the help of the Field Diary

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The City Educator Program is articulated with PROEX-Pro - Deanship Culture and Student Affairs through the Directorate of Extension, along with the Institute of Geography, Faculty of Architecture, Urban Planning and Design Institute and the City Futura Pro. Program is conducted since 2008 by the Federal University of Uberlândia and Motion City Futura. The outreach program aims to promote democratic governance and smart planning municipal and regional level, enabling public and social (government technicians, law enforcement officers, and civil society leaders) seeking implementation of legal instruments, urban and tributaries in the counties of Araguari and Uberlândia, established in the City Statute and Master Plans, and the Fiscal Responsibility, Social Rights established by the Constitution, and all the instruments of social control in the municipalities involved. The methodology includes content developed through dynamic, research participant, group work and exposure dialogue. The results were relevant to holding the Course on Urban Management and Sustainable Democratic, Uberlândia A Forum for Sustainable Leadership Training Course Ethical and Sustainable, Community Workshops Seminars in Neighborhoods assessment; Map Workshop Speaker, Research Participants, Seminars and Interactive Campaigns Mobilization office in the territory. Were produced articles, reports and reflections that are public in book form. At the end of the implementation of program activities, the municipal governments, entities and non-governmental organizations as well as citizens who, directly or indirectly, involved with the program, attended the final seminar where, besides the presentation of results, was made, collectively, evaluation and assessment of all activities

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The City Educator Program is articulated with PROEX-Pro - Deanship Culture and Student Affairs through the Directorate of Extension, along with the Institute of Geography, Faculty of Architecture, Urban Planning and Design Institute and the City Futura Pro. Program is conducted since 2008 by the Federal University of Uberlândia and Motion City Futura. The outreach program aims to promote democratic governance and smart planning municipal and regional level, enabling public and social (government technicians, law enforcement officers, and civil society leaders) seeking implementation of legal instruments, urban and tributaries in the counties of Araguari and Uberlândia, established in the City Statute and Master Plans, and the Fiscal Responsibility, Social Rights established by the Constitution, and all the instruments of social control in the municipalities involved. The methodology includes content developed through dynamic, research participant, group work and exposure dialogue. The results were relevant to holding the Course on Urban Management and Sustainable Democratic, Uberlândia A Forum for Sustainable Leadership Training Course Ethical and Sustainable, Community Workshops Seminars in Neighborhoods assessment; Map Workshop Speaker, Research Participants, Seminars and Interactive Campaigns Mobilization office in the territory. Were produced articles, reports and reflections that are public in book form. At the end of the implementation of program activities, the municipal governments, entities and non-governmental organizations as well as citizens who, directly or indirectly, involved with the program, attended the final seminar where, besides the presentation of results, was made, collectively, evaluation and assessment of all activities

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This study aims to understand the sociospatial transformations resulting from the depopulation of the fields and their effects on the rural landscape of Arroio do Só in Santa Maria - RS. To this end, we attempted to identify changes in the way of life of rural people, their activities and relationships and understand how this process has occurred, its causes and its impact on quality of life and social structure of the population that remained in place. The discussion on the modernization of agriculture is key to understanding this process. This district was chosen as a research site because it is a town that, in the past, had a very big socioeconomic dynamism, and now, according to the bankruptcy of several companies and the consequent emigration of much of the population, the sociospatial dynamic has changed. It was collected data from a secondary source of FIBGE and FEE in order to periodize population dynamics of the district, county and state. The qualitative research was conducted through interviews with the subjects in the field and their representatives, with the help of the Field Diary

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