998 resultados para Imposto de Renda e da ContribuiçãoSocial sobre o Lucro Líquido


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A Agricultura exerce papel fundamental na economia de um país, seja ela para emprego de mão de obra e geração de renda, seja para produção de alimentos destinados para a exportação e consumo interno. No Brasil a Agricultura familiar é responsável por produzir uma parcela importante de alimentos consumidos pela população nacional. Durante a década de 1990, políticas públicas foram sendo implantadas para auxiliar o desenvolvimento rural, tendo como público alvo a agricultura familiar e incidindo sobre entraves para o seu desenvolvimento, como a questão da comercialização dos produtos advindos desse segmento. Em 2003, O Programa de Aquisição de Alimentos (PAA), foi instituído pelo artigo 19 da lei federal 10.696, que tinha como objetivo promover a inclusão social e econômica no campo por meio do fortalecimento da agricultura familiar, através da aquisição de alimentos desses produtores. Tais alimentos adquiridos são destinados a ações de alimentação empreendidas por entidades das redes sócioassistenciais, Bancos de Alimentos e para famílias em situação de vulnerabilidade social. O presente trabalho consistiu em um estudo de caso, que teve como objetivo diagnosticar a influência do PAA no município de Rio Claro (SP), quantificando o número de agricultores que participavam do programa no município, e, identificando a diversidade e quantidade de alimentos produzidos destinados ao PAA. Foram também analisados os valores destinados ao programa desde sua implantação. Além disso, foram mapeadas as entidades sócio-assistenciais que receberam os alimentos destinados ao programa. Com base na leis de nº 10.696/2003 e nº 11.326/2006, e os Decretos de nº 6.447/2008 e nº 6.959/2009, que dão providências ao PAA, foram realizadas coletas de dados e informações junto às Secretarias de Ação Social e ao Banco de Alimentos do município de Rio Claro... (Resumo completo, clicar acesso eletrônico abaixo)

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This monograph object of analysis is the agriculture modernization in Brazil between 1960 and 1980, highlighting the discussion of the economic and politic ideas around the Brazilian agrarian question. The first parte presents an introduction about this issue and the theoretical positions, as well as social and economic implications for the development of the productive forces on rural areas. Nevertheless, reflections of its development to the economy as a whole, highlighting the way the income distribution and concentration was realized. On the second part its presented the agriculture modernization Project on the centralized militar government point of view, by the propositions of that time Agriculture Minister, Antônio Delfim Netto. The approach is made through the proposals precreeded by the Rural Worker Statute and the Land Statute, before the Military Coup, with its news counterpoints settled in law by the Agriculture Modernization Project installed in 1964; the concessions of funding grants and subsidized credits; the relationship between the authoritarian State and the militarization of the land conflicts. The third part deals with the salary dinamics, income and profit on the modernized rural economy created by the agroindustrial productions system. Lastly the conclusion cross the economic and social results of the agrarian question evolution, to the Brazilian agriculture modernization on income distribution

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O presente trabalho tem como objetivo compreender os impactos e os ajustes ocorridos nas finanças dos municípios do Estado do Piauí em decorrência da crise financeira mundial de 2008, desencadeada a partir do mercado de hipotecas sub-prime dos Estados Unidos. Para a análise desses impactos sobre os municípios do Piauí, pretendo estudar as principais características da crise financeira mundial de 2008, apresentar uma visão ampla do desenvolvimento econômico e social do estado do Piauí, elaborar um quadro geral das finanças dos municípios piauienses a partir de suas principais contas, montar indicadores fiscal-financeiros, do período pré e pós crise, avaliar os resultados obtidos e identificar se houveram estratégias de ajustes por parte destes municípios. Desta forma, farei uma reflexão não só de como, quanto e se sofreu o estado de menor renda per capita do País, mas também de quais foram as medidas tomadas pelas administrações municipais para o enfrentamento da crise

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This work has as main objetive to analyze fiscal/tax collection of municipalities after the political-administrative decentralization in Brazil and its new role in this scenario, bringing up the competition for Decasa Sugar and Alcohol between the municipalities of Caiuá and Maraba Paulista in the context of expansion sugarcane cultivation in the Presidente Prudente Geographic Micro Region. The analysis has considered the geographic scales, in order to highlight the power relations on local/regional territory, determined by the Agroenergy Policy Guidelines in Brazil (2006-2011). The two municipalities have from the point of view economic dynamics, irrelevence, proven through the São Paulo Index of Social Responsibility (IPRS), maximizing the importance of the constitutional transfers, such as Participation Fund of Municipalities (FPM). Given this situation, we analyze the four taxes raised by the experts as the most impactful for municipal tax collection before the presence of sugarcane activity: the Territorial Urban Property Tax (IPTU), the Tax on Services of any Nature (ISSQN), the Tax Vehicles owned Motor (IPVA) and the Operations tax on the Circulation of Goods and on Transport Services Rendered Interstate and Intermunicipal (ICMS). It was verified, that only the ISSQN can be seen as an indicator increase in fiscal/tax collection before the presence sugarcane activity...

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This study aims to conduct an analysis on the social aspects present in the works of the Argentine economist Raúl Prebisch (1901-1986). Based on the author's research on the economic development of the peripheral countries, it will be demonstrated how the social and economic factors have interconnected in the developmental theory of the peripheral worldwide economy. To achieve this goal, the six works of Prebisch considered essentials by Economic Commission for Latin America and the Caribbean (ECLAC) were used as main bibliographic axis. Such texts are: Introduction to Keynes, The Economic Development of Latin America and Its Principal Problems, Economic development or monetary stability: the false dilemma, Towards a Dynamic Development Policy for Latin America, .Change and Development: Latin America's Great Task, Capitalismo periférico: crisis y transformación, Five stages in my thinking on development. Firstly the topics essential to economic development according to the author will be exposed, such as industrialization of peripheral countries as a means of raising the income of masses and the way it should be coordinated beyond the theoretical author's choice on historical events, the evolution of the deterioration of terms of trade between peripheral and central countries and the need for productivity gains to increase the income of the worker. Afterwards it will be exposed how such terms align with social inequalities and which definitions are incorporated by the author on the subject

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This paper uses a theoretical schumpeterian and kaleckian to analyze the dynamic effects of innovation on competitiveness and sectoral functional income distribution. By affecting the mark-up and market power successful innovations allow the expansion of the asymmetries between firms, intensifying competition and promoting mismatches in sectoral income distribution between wages and profits.

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The partnership between Mental Health (MH) and work is present throughout the history of psychiatry. Capitalist society has used and uses the fitness or unfitness for work not only as one of the elements to the definition of "normality", but also as a treatment strategy. In this perspective, one can find a position healing and, more recently, a different proposal put forward by the psychiatric reform that considers also make / produce, the construction of meaning in the work as crucial for subjectivity. This sense is present in therapeutic workshops that seek to value the uniqueness, not to override the differences. The objective of this paper is to reflect on the relationship between Attention in SM / Work. Initially presents three theses, from which this relationship is built historically: 1 - Work as a means of avoiding idleness returning productively to society; 2 - Work as a healing practice, from the prescription, and 3 - Work as a strategy for care and social inclusion. Below, we discuss some questions about therapeutic workshops and income generation in the mental health care as a device for attention and social inclusion.

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This work aims to analyze the limitations of recent Brazilian urban expansion and, more specifically, the housing policy for low-income population, focused on Minha Casa, Minha Vida in Campinas / SP . It is understood that this program aims to democratize access to housing for excluded populations in the property market, resulting in a right to the city. This policy is analyzed in the living space configuration from the point of view of socio-spatial segregation. To meet the flexibility of real estate developers, urban politic Campinas was subsumed by the entrepreneurship of housing production, was detached from the municipal planning and releasing ownership of urban land for the free flow of capital that circulated by the real estate market in the search for the appropriation of elevation of the ground rent . These processes are understood through intense confinement of poverty in areas that grow randomly deleted and the margin of urban rights

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The implementation of residue selective collection has brought to the city of Sao Manuel an incalculable benefit. It brought a better life for a group of adults and children that lives in a humanitarian condition of extreme poverty. These people live in an open-air dump, disputing the remains found in fifteen tons of garbage that are deposited at the site almost every day.The objective of this paper is to present thecollectors annual income profile and the volume of solid waste collected.To present these factors, the total and fractionated amount according to their material items, collected since the creation of the Association in February 2003 until December 2008, were considered., In addition,the social gains were enumerated. These factors were developed from a theoretical base for municipal solid waste involving environmental, social, and financial concepts. Based on these results it was found that the ACAPEL income value was above the average of other income indicators of the population analyzed, besides the social value enhance that the creation of the Association brought to the people who work there.

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Pesquisa epidemiológica descritiva que objetivou descrever o perfil demográfico das famílias de pacientes em Tratamento Diretamente Observado em um serviço de saúde de Ribeirão Preto-SP, analisar o contexto em que estavam inseridas, no que refere ao grau de parentesco e aspectos clínico-epidemiológicos do familiar portador da tuberculose, e avaliar o conhecimento e a percepção dessas famílias em relação à tuberculose. Os dados foram coletados em julho de 2010, utilizando-se um questionário semiestruturado com 16 familiares, sendo analisados por meio da estatística descritiva. O perfil demográfico dos familiares corrobora com a associação da tuberculose às condições de pobreza e má distribuição de renda. Verificou-se um número substancial de comunicantes no domicílio, sendo a tuberculose pulmonar a forma clínica predominante. O conhecimento das famílias foi satisfatório, entretanto, alguns sujeitos associam a transmissão da doença, ao uso compartilhado de utensílios domésticos. Os resultados apontam fragilidades relacionadas à gestão do cuidado às famílias.

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O objetivo do estudo foi identificar as representações sociais sobre qualidade de vida construídas por idosos. Trata-se de uma pesquisa exploratória com uma amostra de 240 idosos, de ambos os sexos. Para coleta de dados utilizou-se o Teste da Associação Livre de Palavras utilizando o estímulo indutor "qualidade de vida" e as variáveis sociodemográficas. As entrevistas foram analisadas com o apoio do software Alceste. Dos 240 idosos estudados, 167 eram do sexo feminino, a faixa etária dominante foi de 60 a 69 anos, renda entre dois e três salários, maioria casado e a religião predominante a católica. Os resultados do Alceste apontam sete classes hierárquicas, foram representados por: acessibilidade, trabalho, atividade, apoio, afetividade, cuidado e interações. Considera-se que as representações sociais dos idosos sobre qualidade de vida possam subsidiar os profissionais na compreensão da adesão de práticas preventivas para os idosos e no fortalecimento da consolidação da política dirigida a esse grupo populacional.

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It is intended to discuss the prospect of collective work in solidarity economy, from experiences with those of the Cooperative Riachao workers, located in a rural community in the municipality of Montes Claros, Minas Gerais / Brazil, this approximately 240 farming families extractive are benefited with the generation of jobs and income through initiatives grounded in associations, cooperatives and collectives. Among the 80 to 90 years, appeared inBrazil experiences of solidarity, resulting economy of the labor market crisis and rising unemployment, and an important response to the workers in relation to changes in the world of work. It is grounded in the organization of groups of workers, by way of solidarity, community, cooperation, and self-management reactions. In this sense, we intend to present the achievements, challenges and dilemmas of workers COOPERIACHAO, around a project that aims at empowerment of social actors and social transformation of the subject

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It is intended to discuss the prospect of collective work in solidarity economy, from experiences with those of the Cooperative Riachao workers, located in a rural community in the municipality of Montes Claros, Minas Gerais / Brazil, this approximately 240 farming families extractive are benefited with the generation of jobs and income through initiatives grounded in associations, cooperatives and collectives. Among the 80 to 90 years, appeared inBrazil experiences of solidarity, resulting economy of the labor market crisis and rising unemployment, and an important response to the workers in relation to changes in the world of work. It is grounded in the organization of groups of workers, by way of solidarity, community, cooperation, and self-management reactions. In this sense, we intend to present the achievements, challenges and dilemmas of workers COOPERIACHAO, around a project that aims at empowerment of social actors and social transformation of the subject

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It is intended to discuss the prospect of collective work in solidarity economy, from experiences with those of the Cooperative Riachao workers, located in a rural community in the municipality of Montes Claros, Minas Gerais / Brazil, this approximately 240 farming families extractive are benefited with the generation of jobs and income through initiatives grounded in associations, cooperatives and collectives. Among the 80 to 90 years, appeared inBrazil experiences of solidarity, resulting economy of the labor market crisis and rising unemployment, and an important response to the workers in relation to changes in the world of work. It is grounded in the organization of groups of workers, by way of solidarity, community, cooperation, and self-management reactions. In this sense, we intend to present the achievements, challenges and dilemmas of workers COOPERIACHAO, around a project that aims at empowerment of social actors and social transformation of the subject