Welfare and growth effects of alternative fiscal rules for infrastructure investment in Brazil

This article studies the interplay between fiscal rules, public investment and growth in Brazil. It is investigated if it would make sense to raise public investment and, if so, under which fiscal rule it is best to do it — whether through tax financing, debt financing, or a reduction of public consumption. We construct and simulate a competitive general equilibrium model, calibrated to Brazilian economy, in which public capital is a component of the production function and public consumption directly affects individuals’ well-being. After assessing the impacts of alternative fiscal rules, the paper concludes that the most desirable financing scheme is the reduction of public consumption, which dominates the others in terms of output and welfare gains. The model replicates the observed growth slowdown of the Brazilian economy when we increase taxes and reduce public capital formation to the levels observed after 1980 and shows that the growth impact of the expansion of tax collection in Brazil was much larger than that of public investment compression.

Private equity and venture capital in an emerging economy: evidence from Brazil

This article, based on the Brazilian experience, examines how Private Equity and Venture Capital (PE/VC) adapts to an emerging economy Our dataset is based on two extensive questionnaires answered by each of the 65 PE/VC organizations with offices in Brazil. The results reveal that a lack of infrastructure and security create investment opportunities. However, institutional idiosyncrasies represent a major barrier and force PE/VC – a U.S. investment model – to adapt by investing in different stages of business development, avoiding LBOs, taking a generalist industry approach, geographically concentrating in the financial cluster and relying on arbitration for dispute resolution.

Stage level measurement of information and communication technology in organizations

Na moderna Economia do Conhecimento, na Era do Big Data, entender corretamente o uso e a gestão da Tecnologia de Informação e Comunicação (TIC) tendo como base o campo acadêmico de estudos de Sistemas de Informação (SI), torna-se cada vez mais relevante e estratégico para as organizações que pretendem: permanecer em atividade, estar aptas para atender novas demandas (internas e externas) e enfrentar as complexas mudanças na competição de mercado. Esta pesquisa utiliza a teoria dos estágios de crescimento, fundamentada pelos estudos de Richard L. Nolan nos anos 70. A literatura acadêmica relacionada com modelos de estágios de crescimento e o contexto do campo de estudo de SI, fornecem as bases conceituais deste estudo. A pesquisa identifica um modelo com seus construtos relacionados aos estágios de crescimento das iniciativas da TIC/SI organizacional, partindo das variáveis de benchmark de segundo nível de Nolan, e propõe sua operacionalização com a criação e desenvolvimento de uma escala. De caráter exploratório e descritivo, a pesquisa traz contribuição teórica ao paradigma da teoria dos estágios de crescimento, adicionando um novo processo de crescimento em sua estrutura conceitual. Como resultado, é disponibilizado além de um instrumento de escala bilíngue (português e inglês), recomendações e regras para aplicação de um instrumento de pesquisa do tipo survey, na continuidade deste estudo. Como implicação geral desta pesquisa, é esperado que seu uso e aplicação ao mensurar a avaliação do nível de estágio da TIC/SI em organizações, possam auxiliar dois perfis de indivíduos: acadêmicos que estudam essa temática, assim como, profissionais que buscam respostas de suas ações práticas nas organizações onde trabalham.

Main problems with the taxation of civil society organizations in Brazil: certifications and impact on payroll

The objective of this paper is to identify and analyze the main problems in the taxation—regarding both taxes themselves and compliance costs of taxation—of civil society organizations in Brazil. This study is qualitative descriptive research. A multiple case study with 26 organizations was performed. The results show that the problems mainly affect organizations with lower revenue and that do not work in the areas of education, health or social care. The main problems involve the taxation of the payroll and the difficulties related to obtaining and maintaining certifications. The study concludes with suggestions for the improvement of the regulatory framework.

Social entrepreneurship practices and social change In Brazil: a qualitative study in three non-governmental organizations

Social Entrepreneurship (SE) has attracted growing interest from a wide variety of actors over the last 30 years, especially due to a general agreement that it could be an important tool for tackling many of the world’s social ills. In the academic sphere, this growing interest did not translate into a matured field of study. Quite the opposite, a quick look at this literature makes it evident that: SE has been consistently subjected to numerous theoretical discussions and disagreements, especially over the definition of the concept of SE which is often based on a taken-for-granted notion of social change; it has been more systematically investigated in restricted contexts, often leaving aside so called developing/emerging countries like Brazil and especially lacking in-depth qualitative studies; SE literature lags behind SE practices and few studies focus on how SE actually occurs in a daily and bottom-up manner. In order to address such gaps, this thesis examines how social entrepreneurship practices accomplish social change in the context of Brazil. In this investigation I conducted an inductive practice-based, qualitative/ethnographic study in three Non-Governmental Organizations (NGOs) located in different cities in the Brazilian state of São Paulo. Data collection lasted from February 2014 until March 2015 and was mainly done through participant observations and through in-depth unstructured conversations with research participants. Secondary data and documents were also collected whenever available. The participants of this study included a variety of the studied organizations’ stakeholders: two founders, volunteers, employees, donors and beneficiaries. Observation data was kept in fieldnotes, conversations were recorded whenever possible and were later transcribed. Data was analyzed through an iterative thematic analysis. Through this I identified eight recurrent themes in the data: (1) structure; (2) relationship with other organizational actors (sub-themes: relationship with state, relationship with businesses and relationship with other NGOs); (3) beliefs, spirituality and moral authority; (4) social position of participants, (5) stakeholders’ mobilization and participation; (6) feelings; (7) social purpose; and (8) social change. These findings were later discussed under the lens of practice theory, and in this discussion I argue and show that, in the context studied: (a) even though SE embraces a wide variety of different social purposes, they are intertwined with a common notion of social change based on a general understanding and aspiration for social equality; (b) this social change is accomplished in a processual and ongoing manner as stakeholders from antagonistic social groups felt compelled to and participated in SE practices. In answering the proposed research question the contributions of this thesis are: (i) the elaboration a working definition for SE based on its relationship with social change; (ii) providing in-depth empirical evidence which accounts for and explains this relationship; (iii) characterizing SE in the Brazilian context and reflecting upon its transferability to other contexts. This thesis also makes a methodological contribution, for it demonstrates how thematic analysis can be used in practice-based studies.

Os mecanismos de governança do saneamento básico no Brasil : um estudo de direito administrativo sob a perspectiva da economia dos custos de transação

O serviço público de saneamento básico tem relevância amplamente reconhecida. Apesar disso, ainda são verificados no Brasil elevados índices de déficit ou de atendimento precário, com situações distintas nas diversas regiões do país. Nesse sentido, o objetivo desta dissertação é (i) apresentar, a partir da perspectiva interdisciplinar da Economia dos Custos de Transação, uma compreensão do serviço público de saneamento básico no Brasil, atualmente regulamentado pela Lei nº 11.445/2007, (ii) avaliar a eficiência do modo de governança majoritariamente utilizado e, (iii) eventualmente, propor desenhos alternativos para a organização da prestação que sejam economicamente superiores em temos de redução de custos de transação para a realização de investimentos necessários ao cumprimento dos objetivos fundamentais definidos no art. 2º, da Lei nº 11.445/2007. A pesquisa adotou como estratégia metodológica a utilização de uma abordagem interdisciplinar de direito, economia e organizações, nos termos da análise econômica da nova economia institucional. A partir o estudo do ambiente institucional básico, com apoio no referencial teórico, observou-se que o mecanismo de governança predominantemente utilizado no serviço público de saneamento básico no Brasil, isto é, delegações a Companhias Estaduais de Saneamento por meio de contratos de longo-prazo (contratos de programa), não favorece a realização de investimentos em ativos específicos (infraestrutura) necessários à prestação e cumprimentos de metas da política. Foi também constatado que existem alternativas de governança viáveis ao desenho predominante, embora a utilização de formas alternativas provavelmente não possua execução viável pelo simples transplante de normas, isto é, pela via formal. A modificação da forma de governança predominante no saneamento básico no Brasil, com a superação do baixo desempenho verificado (low-level equilíbrium), não é possível de ser realizada sem custos. Nesse sentido, é necessário superar os custos para o rompimento do path dependence provocado pelo hold up realizado pelas Companhias Estaduais de Saneamento Básico sobre os titulares do serviço público (municípios), bem como os custos para o rompimento do path dependence no direito administrativo brasileiro, o qual restringe o desenvolvimento de uma teoria jurídica da regulação apta a viabilizar a construção de uma governança regulatória adequada à redução dos custos de transação, de modo a tornar viáveis investimentos em ativos de infraestruturas com elevado grau de especificidade.

Analysis an development of a prototype based on media wiki and semantic media wiki integrated with a design modeling that allows modeling of organizations based on demo

In a world where organizations are ever more complex the need for the knowledge of the organizational self is a growing necessity. The DEMO methodology sets a goal in achieving the specification of the organizational self capturing the essence of the organization in way independent of its implementation and also coherent, consistent, complete, modular and objective. But having such organization self notion is of little meaning if this notion is not shared by the organization actors. To achieve this goal in a society that has grown attached to technology and where time is of utmost importance, using a tool such as a semantic Wikipedia may be the perfect way of making the information accessible. However, to establish DEMO methodology in such platform there is a need to create bridges between its modeling components and semantic Wikipedia. It’s in that aspect that our thesis focuses, trying to establish and implement, using a study case, the principles of a way of transforming the DEMO methodology diagrams in comprehensive pages on semantic Wikipedia but keeping them as abstract as possible to allow expansibility and generalization to all diagrams without losing any valuable information so that, if that is the wish, those diagrams may be recreated from the semantic pages and make this process a full cycle.

Authentic leadership in school organizations

This research study, descriptive and exploratory in nature, had as objectives to know the perceptions of the teacher/students of a graduation course in Educational Sciences about their leaders, measured and evaluated through the Authentic Leadership Questionnaire (ALQ) and to verify if existed differences between the public and private school organizations in the four characteristics defined for the ALQ: a) self-conscious; b) transparency; c) moral/ethics; d) balanced processing. A non-probabilistic sample by convenience consisted of 86 participants from Brazil. The results of this research study show that the level of authenticity of the leader, in the four characteristics defined for the ALQ, in the perception of the subjects inquired, is above of the moderate level. Having in account the type of school organization (public or private), the differences found in the levels of the four characteristics defined for the ALQ were not statistically significant even though, the leaders of the private schools demonstrated to possess slightly higher values in the four analysed sub areas.

Organizations redesign and building of information systems

Develop software is still a risky business. After 60 years of experience, this community is still not able to consistently build Information Systems (IS) for organizations with predictable quality, within previously agreed budget and time constraints. Although software is changeable we are still unable to cope with the amount and complexity of change that organizations demand for their IS. To improve results, developers followed two alternatives: Frameworks that increase productivity but constrain the flexibility of possible solutions; Agile ways of developing software that keep flexibility with less upfront commitments. With strict frameworks, specific hacks have to be put in place to get around the framework construction options. In time this leads to inconsistent architectures that are harder to maintain due to incomplete documentation and human resources turnover. The main goals of this work is to create a new way to develop flexible IS for organizations, using web technologies, in a faster, better and cheaper way that is more suited to handle organizational change. To do so we propose an adaptive object model that uses a new ontology for data and action with strict normalizing rules. These rules should bound the effects of changes that can be better tested and therefore corrected. Interfaces are built with templates of resources that can be reused and extended in a flexible way. The “state of the world” for each IS is determined by all production and coordination acts that agents performed over time, even those performed by external systems. When bugs are found during maintenance, their past cascading effects can be checked through simulation, re-running the log of transaction acts over time and checking results with previous records. This work implements a prototype with part of the proposed system in order to have a preliminary assessment its feasibility and limitations.

Metodologias de serviços públicos de ater: estudo em instituições do Rio Grande do Norte

Due to the appreciation of family farming by the Brazilian Federal Government, the Technical Assistance and Rural Extension was induced to restructure and act in a more participative way, culminating in the National Policy of Technical Assistance and Rural Extension (PNATER), changing the profile of technology transfer and knowledge (diffusionism) for an action that uses participatory methodologies focused on exchange of knowledge between farmers and technicians. The process of discussion of the trends of ATER brought the New ATER , with the recognition of agroecology as the main guidance. This research aimed to analyze methods of public ATER developed by institutions of Rio Grande do Norte, under the guidance of New ATER. The research is qualitative. Secondary data were collected through documental research and literature. Primary data were collected through a set of interviews applied to representatives of public institutions ATER, namely EMATER-RN, Diaconia and AACC and representatives of organizations that receive public ATER. The research showed the difficulties of EMATER-RN in implementing of New ATER due to lack of infrastructure and low adherence of the new form of technical assistance and rural extension. It was shown also that the AACC and Diaconia act with ATER through projects with implementation deadlines set, often interrupting ATER while communities are still in need of assistance

Trajetória dos assentamentos rurais financiados pelo crédito fundiário no estado do Rio Grande do Norte: uma análise da experiência do assentamento da fazenda Paz no município de Maxaranguape/RN

The market-assisted land reform (RAAM) has been constituted as an alternative of agrarian reform funded by the Programa Nacional do Crédito Fundiário (PNCF). It is a policy of acquisition, distribution and use of Earth ideologically disseminated and funded by the World Bank in the context of productive insertion of landless workers. Accordingly, this study seeks to analyze the trajectory of rural settlements financed by this policy, seeking to understand what factors promote or limit the process of rural development of those settlements. To do so, take as a reference case study of the Assentamento da Fazenda Paz, in the municipality of Maxaranguape in the State of Rio Grande do Norte. From the methodological point of view, bibliographical and documentary research were used, in addition to visits to the settlement and semi-structured interviews with the settlers, trade union leaders, consultants and technicians linked to the project. Assuming the reports of respondents, initially constructs the hypothesis that informal and formal institutions present in the Assentamento da Fazenda Paz were unable to effectively coordinate the actions of the agents. The results obtained showed the existence of a very complex undertaking, with a total area of 607 hectares and 80 families settled, endowed with good quality water and irrigation infrastructure, with assets of approximately R$ 5 million reais. Experience experienced by the settlers understood the development of complex systems of production and marketing of fruits and vegetables, with an emphasis on the cultivation of papaya in an area of 45 hectares based on modern irrigation system and extensive use of technology. Collective management of production, marketing, revenue and costs stood out as a major challenge for the settlers and their representative organisations, i.e. the Community Association and the cooperative. From this observation it was possible to identify two moments on the trajectory of the project: the first, between 2007-2011, considered by respondents as successful, in which the integration of public policies and abundant input of revenue from the commercialization of the fruits da Paz, mainly through the sale of papaya and pineapple in national and international markets, allowed an average remuneration of R$ 800.00 reais to R$ 1,000 reais seated/monthIn addition to the production of vegetables and other types of products for sale and consumption; the second, from 2012, characterized as a failure, due to the discontinuity of the cultivation, production and marketing of fruits based on the collective bargaining model deployed. Important factors explain the discontinuity of the project, including the model of agriculture implemented, difficulties related to the management of production, marketing and finance the venture, in addition to the breach of trust between the Board of the cooperative and the associates and the distancing of the governmental organizations more directly responsible for the project. It is therefore concluded that we must to rethink rural development as a multidimensional phenomenon, requiring a broad engagement between State and society under the foundations of a territorial development contract

Aplicação do método de análise hierárquica na tomada de decisão para adoção de computação em nuvem: um estudo de caso na federação das indústrias do RN

The progresses of the Internet and telecommunications have been changing the concepts of Information Technology IT, especially with regard to outsourcing services, where organizations seek cost-cutting and a better focus on the business. Along with the development of that outsourcing, a new model named Cloud Computing (CC) evolved. It proposes to migrate to the Internet both data processing and information storing. Among the key points of Cloud Computing are included cost-cutting, benefits, risks and the IT paradigms changes. Nonetheless, the adoption of that model brings forth some difficulties to decision-making, by IT managers, mainly with regard to which solutions may go to the cloud, and which service providers are more appropriate to the Organization s reality. The research has as its overall aim to apply the AHP Method (Analytic Hierarchic Process) to decision-making in Cloud Computing. There to, the utilized methodology was the exploratory kind and a study of case applied to a nationwide organization (Federation of Industries of RN). The data collection was performed through two structured questionnaires answered electronically by IT technicians, and the company s Board of Directors. The analysis of the data was carried out in a qualitative and comparative way, and we utilized the software to AHP method called Web-Hipre. The results we obtained found the importance of applying the AHP method in decision-making towards the adoption of Cloud Computing, mainly because on the occasion the research was carried out the studied company already showed interest and necessity in adopting CC, considering the internal problems with infrastructure and availability of information that the company faces nowadays. The organization sought to adopt CC, however, it had doubt regarding the cloud model and which service provider would better meet their real necessities. The application of the AHP, then, worked as a guiding tool to the choice of the best alternative, which points out the Hybrid Cloud as the ideal choice to start off in Cloud Computing. Considering the following aspects: the layer of Infrastructure as a Service IaaS (Processing and Storage) must stay partly on the Public Cloud and partly in the Private Cloud; the layer of Platform as a Service PaaS (Software Developing and Testing) had preference for the Private Cloud, and the layer of Software as a Service - SaaS (Emails/Applications) divided into emails to the Public Cloud and applications to the Private Cloud. The research also identified the important factors to hiring a Cloud Computing provider

Movimentos sociais e organização popular em Natal-RN: enquanto morar for privilégio...

To the extent that the expansion of cities is increasingly pushing and segregating the working class to outlying areas, devoid of services and infrastructure, the urban space is also important as a space in the class struggle, and in this direction, the this study aims to analyze the political organization of urban social movements and popular organizations existing in Natal-RN, nowadays, in their process of struggle for social rights, with emphasis on the right to the city. With this dimension, we appropriate the contributions of historical and dialectical materialism because we believe that this benchmark enables the understanding of the processes of collective organization and a critical perspective of totality, going beyond its immediate appearance. For production data conducted literature, documentary and field, through semi-structured interviews recorded with (the) mapped leaders of organizations in our survey, as well as advisory bodies to the movements studied. The results of the study allowed us to characterize the action of the political movements in urban Christmas struggle for recognition and guarantee of the right to the city and seize the advances and obstacles in the process of intervention of social movements and popular organizations existing in Natal, highlighting dilemmas and contradictions underlie the processes of organization and mobilization in the contemporary period. Thus, we conclude that the Natal territory, as in contemporary Brazil, the urban and political action movements that show the public scene and intertwine necessarily relate to historical trend that has been performing since the 1990s, when the country entered a period marked by a new bourgeois offensive

A questão da centralidade em São Paulo: o papel das associações de caráter empresarial

Dans cet article, nous envisageons traiter une série de questions concernant le contexte urbain de la ville de São Paulo. Notre objectif est d'identifier: a) comment s'organisent les principaux groupes privés en vue de situer le secteur tertiaire moderne; b) comment leur organisations font pression sur le pouvoir public afin d'obtenir des bénéfices d'infrastructure d'équipements urbains; c) quelles sont les réponses concrètes du pouvoir public; d) quels sont les principaux groupes sociaux, issus des classes populaires qui sont pourtant atteints par ce jeu d'intérêts.

Modifications induced by acetylacetone in properties of sol-gel derived Y3Al5O12:Tb3+ - I: Structural and morphological organizations

Acetylacetone has been used as a chemical modifier for the synthesis of undoped and Tb3+-doped Y3Al5O12 powders. A systematic investigation concerning its influence on the structural and morphological properties of amorphous and crystallized samples has been carried out. These properties have been comparatively studied by means of X-ray diffraction, infrared spectroscopy, SEM, XAS and SAXS. 27Al NMR and EPR experiments have been performed to complete the study. The combined results have evidenced that acetylacetone promotes organic groups departure during calcination, entailing a better structural organization at lower temperatures compared with unmodified powders. Structuration has been proven to occur at short-scale range until a 600°C heating treatment before being extended by coalescence at higher temperatures. Finally, the presence of acac ligands on the alkoxides leads to a monomer-cluster aggregation process, and thus to a more open network. © 2010 The Royal Society of Chemistry.