O planejamento de negócios envolvendo tributos indiretos e os seus critérios especiais de resolução

A dissertação busca identificar a existência de critérios especiais de resolução para planejamentos tributários que envolvam tributos indiretos.

O Modelo de gestão participativa do Plano Nacional do Turismo (PNT-2003/2007): a atuação do CONETUR/RN

To implement policies and plans at the tourist sector involve disposition to the establishment of parceries among government and private initiative, space to the action of studious, researchers and professionals of several areas of knowledge and formation, able of to give new courses no only at the tourism, but to the economy how a every, seen which the tourism had a effect multiplicator, reaching 52 sectors of the economy. At this sense, the Brazil came pruning for a new phase of politic actuation at the touristy activity. Until the year 2002, the tourism politic in the Brazil no had detail, because herself treated of isolated actions and many without continuity. However, at to start 2003, several actions were developed in order to contribute for the national touristy planning. The principal was the creation of Ministério do Turismo, accompanied of the formulation and implementation of the Plano Nacional do Turismo (2003/2007). This work pretend to understand the implementation at the Rio Grande do Norte of the model of participative administration extolled by Plano Nacional do Turismo. The your centre detail the action of the Conselho Estadual de Turismo do Rio Grande do Norte (CONETUR), to promote the participation at the tourism public policies. The bibliographical research contemplated diverse sources in order to compile knowledge of credential authors in the quarrel of inherent subjects to the participation and to the tourism public policies, especially at the Brazil. A qualitative perspective the case study was adapted as research method and for attainment of the data interviews with the members of the Conselho had been carried through beyond consultation the referring documents the dynamics of functioning of the Conselho. The principal actuations of the CONETUR, the directives tourism public policies already made and directed to implementation, the type of participation at made decision, the principal difficulties of the implementation of the participative administration model of the Plano Nacional do Turismo and the degree of participation of the members of the Conselho at the reunions had been identified. The results had shown that exist some difficulties at the implementation of the participation at the Conselho Estadual de Turismo do Rio Grande do Norte, knowledge of the Conselheiros of CONETUR function, the presence of bodies which doesn t directly connected at the touristy activity; the absence of time of the Conselheiros to be presents at reunions; the discontinuity of the presidency of the Conselho; among others. So, the CONETUR show himself how a Conselho with participative characteristics, but with some adapted needs.

Sobre (vivência) e mortalidade de pequenos negócios: o caso de mercados varejistas potiguares

This paper‟s starting point was the objective of understanding the relation between the reasons pointed out by small businesses owners for the continuity or shutdown of their businesses, and the reasons presented by the Environmental Theories. The paper discusses the Environmental Theories understand that it is supported by a systemic metaphor speech, discussing the theme in terms of organizational survival and mortality . The text reviews the literature showing the changes in the administrative thinking regarding the organization versus environment relation, and presenting general ideas about the micro and small businesses. In methodological terms, the qualitative approach was used in the research. Regarding the data collection technique, an in-depth thematic interview was used. It was carried out considering the elements of the techniques of life history and oral history, always giving priority to real world related narratives told by the interviewed subjects. The empirical corpus of the research was made up of seven owners of small retail businesses in two Potiguar cities: Natal and Mossoró. The interpretative and analytical process focused, at first, on the reflexive dialogue with each one of the owners‟ professional life history and business management experience, constituting the first level of analysis: reflections on individual narratives; and, afterwards, the interpretative process was developed through the analysis of all the subjects‟ statements, identifying the recurring themes and constituting the second level of analysis: reflection on the totalizing narrative. The themes identified in the totalizing narrative, that refer to the continuity of the businesses are: evolution, control, fidelity, liking what one does for a living. The themes that came up as reasons for shutdown are: lack of empathy with the business, lack of evolution, competition problems, suppliers and the government. The text synthesizes its comprehensions affirming that the reasons associated with continuity and shutdown of small markets, for this group of owners specifically, come up as a permanent tension between the volunteerism (quite human) and the determinism (systemic). The tension is shown in testimonies that at the same time evoke the organicist systemic logic through the themes evolution/no evolution, and also counterpoints with themes related to the interested human action, based on desires, feelings and personal convictions such as: liking what one does/ lack of empathy. As for the reflexive dialogue between the postulates of the Environmental Theories and the narratives, the results make it possible to affirm that, differently from the tension expressed by the subjects while talking about their reasons, the reasons associated with survival and mortality of businesses according to the Environmental Theories are theoretically polarized, seeming to preach options that are stagnated and shaping towards the subjects involved in the organization-environment relation

O Planejamento estratégico sem plano: ícones urbanos e dinâmica imobiliária em Natal

The model of strategic city planning is applied to Latin American and Brazilian cities since the 1990s. Notwithstanding, in many cities, the production of space has not followed the international model stricto sensu, but a variation of the model, here called, strategic city planning without a plan or peripheral (or yet incomplete) urban entrepreneurialism . This seeks to build city attributes in order to qualify cities for the competitive international and/or regional markets. This includes the production of iconic buildings and structures, here called urban icons. They rapidly become symbols in the contemporary city landscape, facilitating the promotions of the city for tourism and business. This also helps produce charismatic leaderships. However, what it does best is to promote real estate development. This dissertation seeks to understand the role of iconic buildings in the promotion of real estate business in Natal, especially how it helps to fuel prices in the market. The research is done by use of interviews with civil servants and private entrepreneurs related to real estate business

Plano Amazônia Sustentável e desenvolvimento desigual

Analisam-se neste artigo o Plano Amazônia Sustentável e suas relações com programas de governo voltados para acelerar o crescimento econômico do Brasil. Inicialmente, discute-se como foi institucionalizada a noção de desenvolvimento sustentável e sua adoção por governos, empresas e organizações não governamentais. Em seguida analisam-se transformações na Amazônia a partir da década de 1980, e a importância da região para a economia brasileira e para a economia mundial na fase da globalização. Por fim, apresenta-se o Plano Amazônia Sustentável. Argumenta-se que este plano está subordinado à dinâmica de acumulação de capital, e que a infraestrutura criada pelo governo em nome do desenvolvimento sustentável é voltada prioritariamente para grandes projetos - fato que representa uma continuidade em relação aos modelos anteriores de desenvolvimento. Neste quadro, a exploração dos recursos naturais e os chamados serviços ambientais beneficiam principalmente grandes grupos capitalistas e aprofundam um padrão de desenvolvimento desigual.

Empreendedorismo e plano de negócio para novo negócio em empresa

This study presents the development of a business plan to assist in decision making. The feasibility of a new plant capable of producing a polymer known as naphthalene sulfonate is being studied. CSN National Steel Company operates in several areas and encourages employees to seek innovation, supports and assists in the development of this project. This study also discusses entrepreneurship and its expansion into the enterprise corporate entrepreneurship. Explaining the importance and the role in large companies. The business plan is a great tool and demonstrated, mainly in the marketing plan, evidences of project feasibility

Plano de marketing para o centro de excelência em natação e condicionamento físico acquamondo

This work of course conclusion has as objective main the development of a plan of marketing for academy of Acquamondo gymnastics. The enterprise has good equipment and training structure, allowing the client a propitious exercise that shows valuables results. However, there's no structured organization of internal and external communication and marketing: the concern with this topics, essential nowadays to the companies' survivor, practically doesn't exists. Expecting the improvement of the relationship between academy and its clients, enlarge the horizons of the mark and make it known at Bauru and region, stablish priority publics and actions and prospect new clients, the main ideas have been used of practices which contribute in an expressive way for the e stablished objective, like planning, strategic planning, marketing, communication and Public Relations, all applied to the reality of a micro and small company. Based on the concepts described above and by means of SWOT Analysis, a model of marketing plan was proposed with the aim of expanding the reach and impact power of Acquamondo gymnastics in the region its operates