750 resultados para ICMS credits
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Pós-graduação em Ciências Biológicas (Biologia Vegetal) - IBRC
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La agrobiodiversidad presente en playas y barreales de la Amazonía Peruana fue estudiada en Muyuy, sector ubicado a tres horas de la ciudad de Iquitos, capital de La Región Loreto. El objetivo de trabajo fue orientado a medir la agrobiodiversidad en estos ambientes dinámicos y su contribución en la economía familiar ribereña. Primeramente, vemos que la actividad agrícola practicada en playas y barreales se da a través de un rol de producción con cultivos de corto periodo vegetativo (arroz, caupí, maní, etc.); esto para disminuir el riesgo provocado por los repiquetes o el nuevo ciclo anual de inundación. Datos levantados en las campañas agrícolas de 1999 y 2004, permiten identificar el establecimiento de 9 y 2 cultivos respectivamente, esta variación se debe al diferente comportamiento de inundación; variación que a la vez influencia la formación de diferentes ambientes como playas y barreales: altos, medios, y bajos. A continuación, vemos que el ambiente de barreal óptimo para la producción de arroz, fue promocionado con créditos agrícolas - 2004; esto implicó consecuentemente la incursión de variedades certificadas o tardías (Inti, Ecoarroz, Jar, Capirona, y Amor 107), sensibles a una inundabilidad rápida como la sucedida en la campaña agrícola 2004. Los resultados muestran que las comunidades SPC, ODN, TPZ, CON y DDM beneficiadas con los créditos y afectadas por la inundabilidad, consiguieron rescatar hasta un 10% de la producción esperada del arroz; aquí, también se encuentran casos de agricultores de las comunidades DDM y MAZ empleando variedades precoces no promocionadas como el Milagrito, consiguiendo rescatar de 50 a 60 % de la producción. Los agricultores que establecieron caupí en playas consiguieron aprovechar aproximadamente 10% de la producción esperada. La inundación que afectó los cultivos cerca al periodo de cosecha creó ambientes propicios para la alimentación y protección de algunas especies de peces y tortugas, esto a la vez aumentó los factores o recursos de aprovechamiento para los agricultores; aquí, se ejecutó la labor de pesca tanto para el consumo general y la comercialización por parte de algunos casos encontrados en las comunidades estudiadas, el más representativo como la familia 11 muestra que a partir de esta labor de pesca consiguió el 2.9% de recuperación en base al cálculo rentable de los cultivos establecidos; y de la captura de tortugas el 3.1%. Se concluye que los cultivos perdidos por inundabilidad pueden ser recuperados en porcentajes más significativos, si se usara manejos adecuados sin alterar los ambientes de producción como ocurre con la aplicación de agroquímicos.
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A concessão de incentivos fiscais e financeiros foi indispensável para o desenvolvimento da indústria mínerometalúrgica, principalmente no Estado do Pará. O Governo Federal, ao considerar a importância para o país da obtenção de expressivos resultados superavitários no comércio exterior, com o objetivo de reduzir a vulnerabilidade externa da economia brasileira, resolveu premiar a cooperação dos demais entes da federação nesse esforço exportador. A Lei Kandir promoveu a exoneração do ICMS nas operações que destinem mercadorias para o exterior, bem como os serviços prestados a tomadores localizados no exterior. Com isso, Estados e Municípios perderam parcela da arrecadação de seus impostos. Os Municípios foram duplamente prejudicados pela exoneração direta do ISS e pela redução na partilha do produto de arrecadação do ICMS.
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O trabalho analisa a consistência entre os objetivos normativos, expressos na legislação que possibilita a concessão de incentivos fiscais no estado do Pará, e os resultados da aplicação desta prática de exceção fiscal a firmas da agroindústria de palmito. Inicialmente, a partir da elaboração de indicadores, por meio de análise espacial de dados e da avaliação dos níveis de correlação estatística entre eles, o trabalho concluiu que não há evidências empíricas de que o crescimento da agroindústria do palmito se articule com os objetivos normativos da política de incentivos fiscais. Em seguida, foi feita uma avaliação microeconômica, por meio de 18 indicadores, dos efeitos do incentivo fiscal sobre o desempenho das firmas, que apontou melhoras em todos os indicadores. O trabalho conclui, adicionalmente, que as taxas de rentabilidade e as de retorno interno da agroindústria do palmito, mesmo antes da concessão de incentivo fiscal, eram superiores a outras possibilidades de alocação de capital, contrariando também justificativas normativas subjacentes à concessão de incentivos fiscais. Por fim, indica-se que a concessão de benefícios analisada não se coaduna com o que a literatura considera como uma política de incentivos fiscais, já que os resultados dela, nas firmas analisadas, aproximam-lhe de uma política de regularização fiscal.
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Increasingly, the furniture market is competitive. The construction industry presents itself in growth, mainly due to the lines of existing incentives and tax credits established by the government, assisting the impulse to purchase real estate, building materials and furniture. Factors that promote and strengthen the sector's growth. With high demand from the furniture market, demand for higher quality and increasing technological advances, research is often undertaken in search of solutions for process improvement and product features, focusing on the production of materials less harmful to the environment, provision of raw press to lower cost, improve the production process and product development of cost-effective. This research focuses on the comparative study between two materials widely used in furniture manufacturing. MDF (Medium Density Fiberboard) and MDP (Medium Density Particleboard). The subject provides the focus in furniture production, presenting and comparing data collected from three companies producing panels between physical and mechanical characteristics of the materials, also presenting some of the main factors of influence on the quality of the panels, their features and applications on mobile. The study shows the high potential of using the MDP (Medium Density Particleboard) in furniture designs, as well as MDF (Medium Density Particleboard), favoring the final terms of the project , resulting in better utilization of each material , avoiding waste and increase unnecessary cost . Currently, several projects are developed in MDP and MDF furniture, where there is no relevance to their characteristics regarding their limitations. Many of these furnishings are designed without a specific study of the best use and positioning of each material, with better utilization , favoring collateral design , especially furniture designed exclusively for each environment . The lack of technical ...
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No Brasil é visível que existe uma falta de Orquestras considerando sua população. Com esse fato, o trabalho propõe uma análise de caso para que se possa entender a real situação do país em relação a Orquestras, quais as dificuldades de criação e que recursos existem para apoiar a criação e manutenção das mesmas. O projeto analisado é a “Orquestra Jovem”, de Araraquara, Interior de São Paulo. Embora Araraquara já tenha certa tradição em música, até pouco tempo não havia um grupo musical de qualidade que a representasse. Nos últimos anos houve a iniciativa por parte da Secretaria da Cultura em formar tal orquestra, porém com muita dificuldade principalmente em relação ao orçamento, além de ser limitada a participação de um órgão público em leis de incentivo. Empresa especialista em promoção de programas culturais contribuiu, tornando possível inserir o projeto numa lei de incentivo, na Lei Rouanet. As leis de incentivos, tais como a lei Rouanet, o Proac, entre outras, funcionam da seguinte maneira: Aprovado o projeto do proponente, o mesmo vai à busca da capitação de recursos, sendo possível captar das empresas patrocinadoras recursos através do Imposto de Renda, no caso da lei Rouanet, ou do ICMS, no caso do ProAC, ambos deduzidos na prestação de contas da empresa. Existem basicamente dois meios de criar e manter uma orquestra: por iniciativa pública, ou por iniciativa privada suportada por leis de incentivo as quais não só facilitam as questões orçamentárias, mas também apresentam problemas burocráticos, tanto para a aprovação do projeto como para captação de recursos. O presente trabalho se propõe a orientar os interessados na criação de Orquestras, com pleno uso de Leis de Incentivo e formas de captação de recursos da iniciativa privada, com a aplicação de metodologia observada no referido caso.
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This research aims to discuss the division of royalties from a legal perspective and its substitute role towards the non-taxation at source, in other words the taxation of destiny at the Brazilian petroleum industry. The analysis aims to deal with the historical evolution in relation to the aspect of royalties’ payment and its deviation of compensatory character in order to supply the ICMS function. There are some specific study objects in this research: 1. how the transformation of royalties’ payment led to financial compensation; 2. to whom the transference of mineral rent belongs – to the UNIÃO or to the fortunate regions which the oil is extracted; 3. would a tax reform be enough to minimize the competition of States and Cities towards the royalties? The research aims to clarify the real expectation that States have on the royalties’ payment. There is no compensation for damage to the environment as it is stated by the initial characteristic of the Constitution, and, by the contrast, from a compensatory character, there is a lacking of taxation from the sector mentioned before, this fact damages the producing states checked out by this research
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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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The steady increase in the price of oil and its derivatives, carbon credits, the concern with the environment combined with the precipitation of rain water and lack of water resources that Brazil has suffered in 2014 caused a migration of participation sources of energy in the Brazilian energy matrix. The hydropower sector suffered big drop at 2013 and is suffering so far, contributing thus to the generation and cogeneration of thermal energy using renewable energy sources such as: sugarcane bagasse, wood chips, rice husks, among others. The selling price of the electricity market reached the level of R$ 807, 00 MWh in January 2014 (Source: ANEEL), heating the Brazilian thermoelectric sector. Although thermoelectric use in bulk water as vaporizing fluid to produce electricity and use in various processes, water reuse plans have become an important factor in these industries. The increased use of biomass has been the bagasse which is allied to the sugarcane sector, strong market in Brazil, and consists basically use the rest of sugar cane, sugarcane industries that would play out. The sugar and ethanol industry is very unstable and only lasts for 6-8 months a year, and the remaining time in the period known as between crop that corresponds to the planting and harvesting of sugarcane and then enter the period of vintage which is the constant cane harvesting and crushing it. This instability of the market and the thermoelectric idle period leads the thermoelectric industries to seek other sources of renewable energy, such as wood chips (pine, Eucalyptus, Orange), rice husk, sorghum among others, to not be dependent on alcohol sector. The present work aims to study the use of wood chips as an alternative biomass for burning a fuel that essentially uses bagasse, the thermoelectric in question consists of two boilers that produce together 350 t / h ... (Complete Abstract click electronic access below)
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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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From August 2005 to March 2007, the two seasons (with 12 and 10 episodes respectively) of the award winning miniseries HBO‟s ROME were aired by the Home Box Office (HBO) channel. With screenplay signed by various writers and directors, the TV series was a coproduction of HBO (USA) and BBC (UK) with support from RAI (Italy), and the show was filmed in multiple locations, but mainly in Cinecittà Film Studios in Rome, very famous for having been headquarters also for Federico Fellini‟s movies. In the first season, the miniseries depicts the conquest of Gaul, made by the military genius of Gaius Julius Caesar, and the political trajectory that made him accumulate power to such an extent that this divided Roman citizens into two factions, one supporting and the other opposing him, the latter focused mainly on the historic figure of General Gnaeus Pompey Magnus. The second season shows the period of civil war following the assassination of Caesar, and the future rise to power of his nephew, adopted son and sole heir, Gaius Octavian Augustus, who was destined to overcome his rivals as well as their allies in the triumvirate that had been formed to pursue and punish Caesar‟s assassins. These facts are well known and usually crowd the mind and imagination of every minimally educated person. The HBO series broke new ground not only for the talent of its writers, directors and actors, not only for its visual effects and locations nor for the vibrancy and grandeur of historical scenes – after all, “historical movies” in general do the same – but it has done so also by the (re)construction of historical events from the perspective of a pair of protagonists of whom too little is known: the centurions Titus Pullo and Lucius Vorenus, who are the only low-rank soldiers mentioned by Caesar in his book Commentaries on the Gallic War (Commentarii de Bello Gallico V.44). Thus, the fictionalization of events also took into account several Roman civilization data which were scattered through historical sources and also those that belong to the modern knowledge of material culture, resulting in a TV series whose filmic aesthetics has rare beauty and creativity. From the survey of textual, historical and cultural data put together in this film, as well as the distance featuring the creative space in the dimension of the gap between them, this paper aims to highlight two pivotal moments of visual and narrative strategies of the show: the opening credits footage and the final scenes of the first season of HBO's Rome.