Alternativas para constituição de garantia sobre direitos de crédito em favor de credores estrangeiros em operações de project finance de plataformas e sondas de perfuração

O presente trabalho tem como escopo analisar a estrutura de contratação de plataformas de produção e sondas de perfuração e as formas por meio das quais se pode garantir o direito dos financiadores aos créditos decorrentes do afretamento desses equipamentos. A estrutura de sua contratação geralmente ocorre por meio da celebração de contratos coligados de afretamento, com sociedade de propósito específico estrangeira (SPE), de prestação de serviços, com empresa vinculada constituída no Brasil. O financiamento, por sua vez, estrutura-se como um project finance internacional, em que a SPE toma financiamento junto a bancos estrangeiros, para pagamento da construção. Os direitos de crédito resultantes do afretamento servem como meio de pagamento do financiamento. Este trabalho analisa as principais características dos quatro arranjos contratuais por meio do qual os financiadores poderiam garantir seu acesso aos créditos, analisando as principais justificativas para sua possível adoção e os principais riscos relacionados à sua celebração, especialmente em vista da possibilidade de que a SPE seja parte de processo de recuperação judicial no Brasil, em razão da insolvência de seus controladores, quando estes são brasileiros. As quatro estruturas analisadas são a cessão de créditos regida pelas regras do Código Civil (Lei nº 10.406/2002), cessão fiduciária de direitos creditórios, prevista no artigo 66-B da Lei nº 4.728/1965, penhor de direitos e contratos regidos por legislação estrangeira.

The impact of corruption on the performance of state-owned companies: case of Petrobras Brasil

As empresas estatais são freqüentemente consideradas como componentes cruciais da economia de um país. Eles são responsáveis pela criação de vários postos de trabalho e proveem serviços essenciais que exigem um grande investimento de capital. Porém, em países com instituições fracas, onde a responsabilidade dos políticos é limitada e a gestão dos recursos financeiros das empresas estatais sofre pouco controle, os funcionários são muitas vezes tentados pela corrupção. Enormes quantidades de fundos públicos são facilmente desviados, e dinheiro que deveria ter sido investido nas despesas de capital, no pagamento de dívida da empresa ou no aumento do retorno para os acionistas, é usado para aumentar a riqueza privada de indivíduos ou para financiar ilegalmente partidos políticos. O desempenho da empresa sofre com essas alienações visto que parte dos lucros da empresa não são reinvestidos na empresa e dado que incentivos dos gestores estão desalinhados com os interesses dos acionistas. Petrobras, a maior empresa da América Latina em termos de ativos e receitas anuais, sofreu em 2014 e 2015 um escândalo de corrupção imenso, cujo impacto económico foi considerável, levando ao enfraquecimento da confiança de muitos investidores no Brasil após o evento. O escândalo expôs um extenso esquema de corrupção através do qual os contratantes foram conspirando para aumentar os preços de contratos de construção, com a aprovação da administração da Petrobras que pediu em troca ganhos pessoais ou fundos para o Partido dos Trabalhadores (PT). A exposição do escândalo na imprensa brasileira teve um grande impacto sobre a credibilidade da Petrobras: as contas da empresa estavam escondendo imensas irregularidades dado que a empresa tinha pago demais para os contratos de construção que não foram precificados no valor do mercado. Ao longo deste estudo, usamos o exemplo da Petrobras para ilustrar como a corrupção dentro empresas estatais prejudica o desempenho da empresa e como ela afeta as várias partes interessadas da empresa.

Human resource policies in public education: empirical evidences for Brazil

Esta tese traz três exercícios empíricos sobre questões de recursos humanos em escolas públicas brasileiras, aproveitando-se de uma ampla política implantada na rede estadual de São Paulo. Esta política aumenta os salários para os professores que trabalham em escolas urbanas pobres e sua regra de alocação, baseada em um corte arbitrário em um índice socioeconômico, permite a identificação de impactos causais. Em resumo, os três artigos apontam que políticas de subsídios são capazes de, de fato, manter professores nas escolas mais pobres e este efeito, por sua vez, melhora o desempenho acadêmico dos alunos. Além disso, concluímos também que esta política também reduz o absenteísmo dos professores. No entanto, como consequência do desenho dessa política, não há evidências de que o subsídio melhora o perfil dos professores alocados nessas escolas. O primeiro artigo avalia os impactos dessa política sobre a rotatividade dos professores. Concluímos que a compensação salarial reduziu a taxa de rotatividade em 7,2 pontos percentuais, o que significa uma queda de 15% sobre a média pré-tratamento. Em um modelo em forma reduzida, encontramos também evidências de que esta política pode impactar positivamente o desempenho dos alunos. O segundo artigo analisa os impactos sobre a aprendizagem dos alunos, com foco em três possíveis mecanismos: i) a rotatividade; ii) a qualidade dos professores; iii) o aumento do salário. As estimativas mostram que o único canal através do qual esta política compensatória afeta o desempenho dos alunos é a redução da rotatividade dos professores. Ao reduzir taxa de volume de negócios em um desvio-padrão, a política reduziu a proporção de alunos de baixo desempenho em cerca de meio desvio-padrão. O terceiro artigo avalia como a diferenciação salarial criada por esta política afeta absenteísmo dos professores. Os resultados mostram que, após controlar efeitos fixos de professores e escolas, pagar um salário mais elevado (em média 26% a mais) provoca uma queda de 8-22% nas faltas dos professores. Ausências que não levam a desconto de salário, como por licenças médicas, não respondem à diferenciação salarial e o impacto é maior para os professores que recebem maior incentivo.

O processo de criação do programa Universidade para Todos - PROUNI

From the end of the 80s, the Brazilian higher education experience strong growth, coming from the private sector, which would intensify further in the late 90th Higher education has become a lucrative business. With a drop in the number of students entering and strong competition, the number of idle places in private institutions of higher education reached 49.5% in 2004. That same year, by Measure, was the University for All Program (PROUNI) program, to include high school students from public higher education, offering scholarships to those students in private HEIs. In exchange, the IES gain tax exemption. The objective of this research is to investigate the game of interest occurred in the formulation of this program and identify the model and the political game and has led to the creation of PROUNI, analyzing the process occurred since the wording of a bill, the issue of Measure Law and that the legitimacy PROUNI, with the most important changes made initial model. Since the first draft of the Law to the final Act, the PROUNI was disfigured in its main points, as the percentage of stock for paying students, the process of selection of stock and bond of the IES program. Throughout the process of creating the program, it is quite clear the performance of the institutions representing the private higher education. As reference for the analysis was based on Rational Choice Theory of Political Science. The basic argument of the methods based on rational choice is the maximization of the benefit will be the main motivation of individuals, but they can give that your goals can be achieved more effectively through institutional action and thereby discover that their conduct is shaped by institutions. Thus, individuals rationally choose to get to a certain extent constrained to join in certain institutions, whether voluntarily or not. The PROUNI was submitted by government and public policy covered by the mystical aura of the discourse of social justice and economic development, as in higher education includes a stratum of people who would not have access to the university, due to restrictions in the supply network public higher education. However, the greatest benefit from the program are the private HEIs, which through a difficult time in a scenario marked by high competition and idleness of nearly half of the vacancies offered. The PROUNI became a program that prioritizes access and not the residence of the student to higher education. More serious than a supporting program for students Fellows is a program supporting the institutions of private education

Implementação da política de assistência social em Mossoró/RN : uma avaliação a partir dos centros de referência da assistência social

The current National Policy for Social Assistance (PNAS) is the instrument that regulates the organization and procedures of social-welfare actions. Developed and approved in 2004 since the Unified Social Assistance System (ITS) was crated in 2003, it reaffirms the democratic principles of the Social Assistance Organic Law (LOAS) focusing on the universalization of social rights and equality of rights when accessing the social-welfare system. In the SUAS point of view, the PNAS highlights the information, monitoring and evaluation fields for being the best way to assure the regulation, organization and control by the Federal Government paying attention to the principles of decentralization and participation. This political-institutional rearrangement occurs through the pact among all the three federal entities. The pact deals with the implementation of the task. It says that it has to be shared between the federal autonomous entities, established by dividing responsibilities. To the cities, considered as the smallest territorial unit of the federation and closer to the population, was given the primary responsibility, which is to feed and maintain the database of SUAS NETWORK and identify families living in situations of social vulnerability. In addition to these responsibilities, the cities that have full autonomy in the management of their actions, have the responsibility to organize the basic social protection and the special social protection, that using the Center of Social Assistance Reference (CRAS) and the Center of Specialized Social Assistance Reference (CREAS), are responsible for the provision of programs, projects and services that strengthen the family and community; that promote people who are able to enjoy the benefits of the Continuing benefit of Provisions (BPC) and transfer of incomes; that hold the infringed rights on its territory; that maximize the protective role of families and strengthen its users organization. In Mossoró/RN, city classified as autonomous in the social assistance management, has five units of CRAS that, for being public utilities, are considered the main units of basic social protection, since they are responsible for the connection between the other institutions that compose the network of local social protection. Also known as Family House, the CRAS, among other programs and services, offers the Integral Attention to Families Program (PAIF), Juvenile ProJovem Program, socio-educational coexistence services programs, as well as sending people to other public policies and social-welfare services network, provides information, among others. In this large field, social workers are highlighted as keys to implement the policy of social assistance within the city, followed by psychologists and educators. They should be effective public employees, as a solution to ensure that the provision of the services are to be continued, provided to the population living around the units. However, what we can find here is inattention to the standard rules of social assistance, which not only undermines the quality of programs and services, but also the consolidation of policy on welfare as public policy of social rights

Planejamento tributário: Critérios e limites para a desconsideração dos atos e negócios jurídicos pela administração fiscal

Tax planning is a subject that has been increasing in relevance in Tax Law. This current dissertation s objective is to approach the criterion and limits for the disqualification of law acts and business through the Tax Administration. Law acts and business resulted from the conduct of contributors that seek to diminish the growing raise of the tax load, using some means to reduce their burden and increase the possibilities of success in an economical activity, without violating the law in the persecution of paying fewer burdens. On the other hand, the tax administration, through its organs, hoping the increase of burden collection to withstand some determined sectors of the State, with a clear purpose to stop the contributor organizing his activity and structuring it as efficiently as possible, came up with a preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the administrative fiscal authority, of Law acts and business practiced to dissimulate the occurrence of burden gain or the nature of obligated incorporating elements, observing the procedures to be established in common law . Our goal is to identify the criteria and limits to disregard law acts and business through the tax administration, pointing out some possible means of action by the tax administration that qualifies it to disregard the contributor s acts and business, just claiming that a saving in the tax costs was made by the contributor s act

Em nome da república: escolas e tradições modernas

Our research aims to analyze some institutions of primary education in so-called First Republic in Natal/RN, when they were considered high standard institutions on training, dissemination and creation of national identity and republican traditions. Thus, we investigated to try to understand the creation of the new man and the invention of new traditions to confirm the status of republican modernity in two schools in Natal, the Colegio Americano, a private one, and a standard model of school, Augusto Severo, which is a public one. As a basis we have the history of institutions to analyze, paying close attention to consider the use of imitation in cultural patrimony as well as the use of strategies to distinguish. The concept of ownership follows, for present purposes, their focus of study on observation of diverse and contrasting use of these cultural objects, texts, readings and ideas from research institutions. For analysis of the link which occurs within the school environment, in every period of its history, we used the concept of school culture as a set of rules and practices which define knowledge to teach and conduct the introject. A culture that incorporates the school to keep a set with other religious cultures, political and popular of its time and space. In this sense, the educational institutions which we studied while showing what kind of in this work by preparing cultures, codes, different practices, and specific individuals they have, they were in important locations to provide modern cultural appropriation as a strategy for educational innovation and a factor of rationality and efficiency which could be observed and controlled, so gradually the modern school education was organized to produce its own society. As a challenge of affirmation and incorporating diverse social experiences to produce the modern, civilized man of the Republican time, the school, as part of the social life, which is singular in its practices, not only the set of reforms, decrees, laws and projects, but also as expressions of concept about life and society in terms of material, symbolic and cultural symbols in the social context in modernization. We focused on these two schools, because inside the wide cultural and material status of the city, they were the first republic schools which had the goal of having men and woman together culturally , with a view to adapting them to the modern movement to make them civilized / educated / rational . On this view, we would emphasize that this statement needs a reinvention as a new way through what is made at the schools which production of new spaces, practices, rites and what represents school, making and expressing a new identity, modern, different of the old symbols of the Empire. For this, nothing better than the organization of schooling, emphasizing on educating the individual and his/her responsibilities with the order and progress. We need to understand the past as a result of conflicts, including strengths and limitations within the historical and social context, and the invention of tradition as a process of formalization and ritualization of acts which want to perpetuate, as a reference to a group identity. These are practices and social educative representations which support the understanding of pedagogical and educational ideas at this historical moment, making a new way of being and doing in the Republican universe

Análise da contribuição de estagiários remunerados na força de trabalho em enfermagem

The present study analyses non obligatory and remunerated traineeships in nursing, as a contribution to work process in health and learning of students at nursing technician courses. It objectives to examine the contribution of medium level nursing students on scholarships at a teaching hospital s work force, at Natal/RN. It s a quantitative/qualitative, that uses descriptive statistics and analysis fulfilled with categories that emerged from research, through a dialog between the studied authors in the theoretical reference of nowadays work process, work force, non obligatory and remunerated traineeships, and night shifts. The collaborators of this research were 105 (73,43%) nursing technicians, medium level students on scholarships that fulfill remunerated traineeships at the hospital. The feminine gender was a major part of the collaborators, with 90 (85,70%), in which medium age was 29,71 years, 62 (59,00%) single, 57 (54,30%) don t have kids, 100 (95,23%) students on scholarships with complete medium level, 78,10% with professional experience before their insertion at the remunerated traineeships, 73 (69,50%) referred to enjoy the area, reason for the nursing technician course choice. About the technician course conclusion, 83 (79,00%) affirmed that happened between 2005 and 2008, and about traineeships time in the institution, 38 (36,20%) have between one and six months. About learning, 74 (70,50%) referred to learn with the nursing technicians and all fulfilled specialized courses, or grade up to bond with the school and be able to be trainees. These courses were considered low quality ones, what justifies the number of 54 (51,40%) students with scholarships that said their performance in studies is good and 75 (71,40%) are able to join it with the traineeships without problems. About remuneration as scholarship, 71 (67,60%) referred that helped to keep up with the studies, because this amount has specially this purpose, paying studies. About nonobligatory traineeships, the ABEn-RN affirmed that there s no following process to this traineeship mode, as long as there was never this concern, because obrigatory traineeships demand a lot of the efforts in the meetings. And COREN-RN doesn t supervise this way of contract. The present research observed that there is, in fact, a contribution of medium level nursing students on scholarships work force on the researched institution. Resigned to work circumstances established by the institution, representing the lack of human resources, materials, work conditions, and work insertion in night shifts, it s possible to affirm that the situation is irregular about the students on scholarships, besides the determinant risk factor to their lives and health. In addition to it, the students on scholarships, in order to maintain the quality of trainee in the institution, are obligated to fulfill courses to grade up, or specialized courses in nursing technician, at schools referred as bad quality ones

Fatores que afetam a satisfação e a fidelidade do consumidor: um estudo com usuários de calçado esportivo (tênis), na Região Sul da cidade de Natal

This paper aims to investigate the factors that influence the satisfaction and fidelity of tennis´s users with the region southern city of Natal, capital of Rio Grande do Norte as the area of analyzing , using the national satisfaction index models as a tool to study. In this study was used the questionnaire as a tool for collecting data based on the new Norwegian customer satisfaction barometer model proposed by Johnson et. al. (2001). The data collection took place during the months of May and June 2008, when 450 tennis´s users were interviewed. The main results obtained by multiple regression analysis and logistic regression showed that the users' satisfaction with the tennis´s brand is influenced by the quality, comfort, material used in the manufacture and price, while fidelity is potentized by the image of the brand and the satisfaction degree with the user's tennis and with the brand of tennis. In relation to user satisfaction with the tennis, that satisfaction is influenced by the quality, comfort, weight and the material used, while fidelity is potentized by the satisfaction with the tennis´s brand, with the possibility of paying the same amount again and the emotional commitment. As the processing of claims there was no direct influence on satisfaction and consumers fidelity due to the low number complaints

Gestão ambiental e competitividade: um estudo sobre os fatores que afetam a decisão de compra de produtos orgânicos na cidade de Teresina-PI

The organic products represent one of the main trends of alimentary consumption in the new century. In Brazil, the answer is already well representative which it becomes the country, as a great consuming and exporting market of products of LVF type. The objective of this research was to investigate the factors capable to influence the food consumer in its purchase decision of organic products in the supermarkets of Teresina, capital of Piauí State. The methodology was exploratory and descriptive, using survey, with closed and opened questions in 542 interviewed. The questionnaire was based on projected scales to evaluate the factors that can influence the purchase decision of organic products, whose variable had been grouped in the following groups: behavior, knowledge, interest, competitiveness, importance, barrier and profile. The used statistical techniques were descriptive analysis and multiple regression analysis. The results demonstrate interest of the population in paying more for the organic product, due to better quality of life, however it lacks to one better spreading and greater sensitization to attract these consumers. Some recommendations and proposals are presented after the results, as suggestions for future research

Os objetivos do laboratório didático na visão dos alunos do curso de Licenciatura em Física da UNESP-Bauru

Há mais de cinqüenta anos, existe a preocupação em se definir os objetivos para o laboratório didático, revisando currículos e buscando ações mais localizadas e orientadas de acordo com o avanço crescente de conhecimentos das concepções alternativas de vários tópicos da Física por parte dos alunos, levando-se em conta as dificuldades específicas enfrentadas por eles no processo ensino-aprendizagem. Podem-se identificar duas linhas filosóficas que norteiam o processo ensino-aprendizagem com relação aos objetivos do laboratório didático. Uma linha defende que para sedimentar os conceitos expostos em aulas teóricas é necessária a prática em laboratório. A outra linha defende que o alvo da prática em laboratório deveria ser a obtenção e análise de dados, levando-se em conta a teoria aprendida. Atualmente, se percebe um crescimento por parte de profissionais que entendem haver uma necessidade de planejar, definir e hierarquizar objetivos detalhados, além de propiciar atividades que favoreçam de acordo com cada classe dentro da linha filosófica a que se identifica o profissional, não se esquecendo que ainda existem profissionais que não aceitam essa postura. Dentro desta perspectiva, foi aplicado um questionário a trinta alunos do curso de Licenciatura em Física da UNESP-Bauru, que já cursaram as cinco disciplinas práticas básicas do curso. Os alunos pontuaram de acordo com a sua visão dos objetivos reais frente aos objetivos ideais do laboratório didático. Os resultados mostraram que o laboratório didático vem cumprindo seu papel na opinião dos alunos do curso de Licenciatura em Física.

Violência doméstica contra adolescentes: o olhar dos educadores sociais

Domestic violence as a specific expression of violence against adolescents, is historically constructed from phenomenon of power relations that permeate the gender, ethnicity and social class, requiring differentiated attention. Sorting in A mass grave of what is understood by a child and teenager under the doctrines of the law of the minor and of irregular situation resulted, in General, in the preparation for the teenage audience, of policies and actions, fragile and inefficient with regard to domestic violence. Despite the status of children and adolescents clearly define what is meant by child and teenager, break with the menoristas doctrines and embrace the doctrine of integral protection, even if there is little guidance for the public actions and policies geared to the theme. Such deficiency contributes to characterize the current practice of social educators about domestic violence, marked by the absence of specific training; by inadequate working conditions; lack of preparation of the network of care. Thus, with the objective to start the discussion regarding the elements that make up the practice focused on this issue, the present study proposes to problematizing the design held by social educators working in public Social assistance of the city of Natal/RN, regarding the issue of domestic violence against adolescents, by paying attention to such things as their vocational integration, their training and their working conditions. Adopts norteadoras references as having its roots in the Pedagogia Problematizadora, Paulo Freire, and socio-historical perspective. The methodological procedure of nature quali-quantitative was lifting censitário and psychosocial characterization of educators together to State and local Departments of assistance; the application of questionnaire to educators, composed of open and closed issues; and observation and field journaling activities of their work. Of network professionals, 111 64 replied to the questionnaire, which represents more than 50% of the total. Psychosocial characterization exposes data as the predominance of low family income and female professionals; the note identified that do not have a professional technical parameter, and the activities carried out in accordance with the representations of each professional the respect of labour, problematic and adolescents involved, revealing an individual perspective of action. And a preliminary analysis of responses to the questionnaire pointed out that such professionals are subjected to precarious working conditions, as well as one realizes a relative ignorance about the network of care for adolescents at risk and ACE, all this resulting in restricted marginalizantes conceptions, and misleading information regarding domestic violence against teenagers.

Echocardiographic abnormalities in children with obstructive breathing disorders during sleep

Objectives: To assess cardiac morphology and function by means of echocardiograms of children with obstructad breathing while asleep.Methods: the study enrolled 40 children of both sexes, aged from 3 to 11 years; 30 of them had obstructed breathing during sleep (group I) and 10 children were healthy controls (group II). The two groups were similar in terms of sex, age, weight and height. The 40 children underwent echocardiogram, viewing all four chambers during systole and diastole, paying special attention to the right ventricle (RV). These data were compared by means of Student's t test (p < 0.05).Results: In group I, increased diameter and area of the right ventricle were observed during both systole and diastole. There was less variation in RV area between systole and diastole. Reduced left ventricle (LV) diastolic diameter was also observed, together with reduced ejection fraction and reduced contraction.Conclusions: the morphological and functional cardiac abnormalities observed in the RV and LV suggest that, in children, obstructed breathing during sleep can lead to cardiovascular repercussions. These abnormalities may expose these children to increased anesthetic and surgical risks.

Lobe Variation Effects of Experimental Diabetes and Insulin Replacement on Rat Prostate

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

Higgsing M2 to D2 with gravity: N=6 chiral supergravity from topologically gauged ABJM theory

We present the higgsing of three-dimensional N = 6 superconformal ABJM type theories coupled to conformal supergravity, so called topologically gauged ABJM theory, thus providing a gravitational extension of previous work on the relation between N M2 and N D2-branes. The resulting N = 6 supergravity theory appears at a chiral point similar to that of three-dimensional chiral gravity introduced recently by Li, Song and Strominger, but with the opposite sign for the Ricci scalar term in the lagrangian. We identify the supersymmetry in the broken phase as a particular linear combination of the supersymmetry and special conformal supersymmetry in the original topologically gauged ABJM theory. We also discuss the higgsing procedure in detail paying special attention to the role played by the U(1) factors in the original ABJM model and the U(1) introduced in the topological gauging.