926 resultados para Tax and Customs Authority


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91 p.

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Mestrado em Contabilidade Internacional

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O presente relatório propõe-se a retratar a experiência como Assistente de Marketing e Business Development na empresa Russell Bedford International, sediada em Londres, entre Outubro de 2012 e Fevereiro de 2013. O relatório encontra-se dividido em três capítulos: entidade de acolhimento, actividades desenvolvidas e enquadramento teórico. A Russell Bedford International (RBI) é uma rede global de empresas de contabilidade, auditoria, consultoria fiscal e empresarial. A empresa tem representação em mais de 100 países na Europa, América, Médio Oriente, Africa, Índia e Ásia, contando com mais de 90 associados, mais de 20 correspondentes, 600 parceiros, 5000 empregados e 290 escritórios. O presente documento apresenta os principais desafios e estratégias, do ponto de vista do Marketing, que a empresa enfrenta num contexto business-to-business, marcado pela importância das relações e pela internacionalização.

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O presente trabalho objetiva investigar a Revitalização dos Saberes e Práticas Kaingang Sobre as Plantas Tradicionais como Proposta de Educação Ambiental na comunidade Terra Indígena de Ligeiro no município de Charrua - RS. Trata-se de uma pesquisa de campo que busca melhor compreender o que provocou o abandono e esquecimento desses saberes, bem como possíveis alternativas teóricas e práticas para que a revitalização dos saberes culturais ancestrais seja realizada. Justifica-se pelo fato da utilização de plantas medicinais para o tratamento de enfermidades estar enraizada nas culturas indígenas e poder assim suprir, em parte, a deficiente atenção à saúde e as realidades da fome em muitas T.I. Foram realizadas visitas a campo para análise da situação atual e coleta de informações, com aplicação de entrevistas com vários indígenas, bem como com kujà e curandeiras; se implantou um horto medicinal com várias plantas, ervas e se distribuíram mudas de plantas frutíferas nativas. Para este projeto, dois alunos indígenas do IFRS - Campus Sertão atuaram na implantação deste Horto, assim como outros alunos indígenas da Escola Estadual Indígena de Ensino Médio Fág Mág (Pinheiro Grande) trabalharam e apoiaram na execução dessa ação. Através da realização de fotos e vídeos, foram analisadas também as expressões atuais da cultura Kaingang na conjuntura, os elementos significativos que estão guardados ao longo das gerações e apontamos os desafios de permanecer na comunidade e revitalizar com sustentabilidade os saberes e práticas Kaingang, sempre com um olhar incondicional pela natureza. Foram sistematizadas as denominações específicas da cada planta, em correspondência com seu nome científico e com o seu nome tradicional da cosmologia dual Kaingang (kam e kanhru). Conclui-se a partir dessa investigação que houve efetivamente o abandono e a falta de valorização de saberes e práticas relacionadas com a educação ambiental, pelas pressões da sociedade branca, o desejo de alguns indígenas de ser moderno e aceito na sociedade branca e pela ausência de trabalho de um educador ambiental. As iniciativas de revitalização são possíveis; o uso de plantas e alimentos tradicionais estão relacionadas com atividades que precisam ser vivenciadas primordialmente na escola, na relação com os kujà tradicionais e no desenvolvimento de projetos específicos e na motivação permanente para a responsabilidade ambiental, preservando a cultura e os costumes Kaingang que ainda são preciosos, especialmente na promoção da saúde da comunidade

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Analysis of terms ‘social relationship’ and ‘legal relationship’ in the literature of legal theory and legal philosophy encounters many difficulties especially because of the ambiguity of such terms as ‘law’, ‘positive (statutory) law’, ‘rule’, ‘legal rule’, ‘norm’ and ‘legal norm’. Insight into the mentioned above literature points out that particularly the former pair of these notions have been so far wrongly considered as equivalent. It does not result a correct description of the relationship between different normative social systems such as statutory (positive) law, morality, religion and customs. Next it translates into a numbers of disputes about the content of positive law both in law-making’ and law-applying’s decisions.

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This text thematizes the performance of the Brazilian-American Commission of Industrial Education (CBAI) since its installation at Rio de Janeiro, on 1947, and extinction in Curitiba, on 1963. The general goal consists in identifying if are there any relation between Gramsci’s Americanism and Fordism elements and the CBAI’s performance, by means of a speech analysis from de Newsletter of CBAI and other documental sources related to the organizations performance. The specifics objectives intend to contextualize the political and economic situation that Brazil was going through before and concomitant to CBAI’s performance, emphasizing some aspects of the Cold War feature that contributed to narrow the relations between United States and other countries of Latin America, especially Brazil. On the following, it intends to present the main aspects of Gramsci’s thought and the Americanism and fordism and Passive Revolution as key categories for a better understanding of the presence of an Americanization project on Brazilian’s professional education. As so, the object of this study are the Newsletters of CBAI. Finally, the speech’s analisys of the Newsletter was the methodology used to demonstrate CBAI as an Americanism diffuser. The documental research and sources served as groundwork, especially the Newsletters, were found at Departamento de Documentação Histórica of Universidade Tecnológica Federal do Paraná (DEDHIS) and at Biblioteca de Educação of Universidade de São Paulo (FEUSP). The theoretical foundation has as a workline for the conception of the categories the studies of Gramsci about the of work (and the Newsletters itself), and the speech’s analysis of main concepts from Bakhtin, Voloshinov’s and the Circle of studies about language philosophy. At last, this paperwork concludes that the attempt to disseminate an amerizanization project in Brazil obtneined significant results on the industrialization of the country according to the fordism’s racionalization standarts, nevertheless, this research considers that such a project corroborates the comprehension about the consolidation of a Passive Revolution’s project.

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This thesis charts the stakeholder communities, physical environment and daily life of two little studied Qādiriyya Sufi shrines associated with Shaikh ʿAbd al-Qādir al-Jīlānī (1077 – 1165 AD), a 12th century Ḥanbalī Muslim theologian and the posthumous founder of one of the oldest Sufi orders in Islam. The first shrine is based in Baghdad and houses his burial chamber; and the second shrine, on the outskirts of the city of ‘Aqra in the Kurdish region of northern Iraq, is that of his son Shaikh ʿAbd al-ʿAzīz (died 1206 AD). The latter was also known for lecturing in Ḥanbalī theology in the region, and venerated for this as well as his association with Shaikh ʿAbd al-Qādir. Driven by the research question “What shapes the identity orientations of these two Qādiriyya Sufi shrines in modern times?” the findings presented here are the result of field research carried out between November 2009 and February 2014. This field research revealed a complex context in which the two shrines existed and interacted, influenced by both Sufi and non-Sufi stakeholders who identified with and accessed these shrines to satisfy a variety of spiritual and practical needs, which in turn influenced the way each considered and viewed the two shrines from a number of orientations. These overlapping orientations include the Qādirī Sufi entity and the resting place of its patron saint; the orthodox Sunnī mosque with its muftī-imams, who are employed by the Iraqi government; the local Shīʿa community’s neighbourhood saint’s shrine and its destination for spiritual and practical aid; and the local provider of welfare to the poor of the city (soup kitchen, funeral parlour and electricity-generation amongst other services). The research findings also revealed a continuously changing and adapting Qādirī Sufi scene not immune from the national and regional socio-religio-political environments in which the two shrines exist: a non-Sufi national political class vying to influence and manipulate these shrines for their own purposes; and powerful national sectarian factions jostling to do the same. The mixture of stakeholders using and associating with the two shrines were found to be influential shapers of these entities, both physically and spiritually. Through encountering and interacting with each other, most stakeholders contributed to maintaining and rejuvenating the two shrines, but some also sought to adapt and change them driven by their particular orientation’s perspective.

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7 RESUME/ABSTRACT Au Sénégal, il existe des pratiques culturelles et cultuelles, séculaires que l’on retrouve au niveau de toutes les composantes ethnolinguistiques. Une donnée qui nous interpelle, chacun en ce qui nous concerne, et nous invite à repenser le devenir de nos spécificités et particularités culturelles face aux assauts répétés et multiformes de la modernité. La caractéristique qui entoure les rites et rituels est le plus souvent sujette à plusieurs formes d’interprétations fantaisistes et parfois dévalorisantes. Force est de reconnaître que le recours à la médecine moderne ne saurait pleinement répondre à ce besoin de tranquillité et de sérénité mystique qui habite chaque africain en général et chaque sénégalais en particulier. Il s’agit ici, pour l’africain et en ce qui nous concerne le sénégalais, de trouver une tranquillité psychologique et une assurance symbolique propres à créer les conditions d’une guérison physique et/ou morale. En ce sens que l’emprise du modernise ne peut aucunement influer totalement sur cette croyance ancestrale que bon nombre de sénégalais, et pas des moindres, ont en l’endroit de ces pratiques. Une prédisposition culturelle sous-tendue par des préoccupations cultuelles qui font l’objet d’une communion agissante entre les différents membres des communautés. Une prise de conscience qui se manifeste à travers des cérémonies ponctuellement organisées et présidées par des prêtres et prêtresses. Notre présente étude participe de la recherche d’un juste équilibre spirituel et temporel apte à offrir une possibilité de concilier les aspects traditionnels des spécificités culturelles de nos composantes ethnolinguistiques avec ce qui constitue les contraintes et exigences de la modernité. Il reste certes évident que cette opposition a généré une sorte de fracture culturelle en véhiculant une autre manière de voir, mais surtout de percevoir nos traditions et coutumes. Cependant à l’heure d’un redimensionnement et d’une adaptation contextuelle de ce qui constitue nos valeurs identitaires, il nous revient de procéder à une démarche de sensibilisation et d’explication pour conférer plus de lisibilité à nos expressions culturelles. La mise en place d’un écomusée des pratiques divinatoires et curatives, est un moyen moderne et pratique de sauvegarde et de valorisation des savoirs et connaissances thérapeutiques endogènes. Outre la création d’emplois et de revenus, cette infrastructure sera une vitrine du patrimoine local qui favorisera le développement d’un tourisme culturel source de devises et vecteur de développement local; ABSTRACT: In Senegal, there are cultural and religious practices, ancient that we find in all the ethno-linguistic components. A given that challenges us, each in our case, and invites us to rethink the future of our cultural specificities and characteristics and multifaceted face of repeated assaults of modernity. The characteristic surrounding the rites and rituals is usually subject to various forms of demeaning and sometimes fanciful interpretations. We must recognize that the use of modern medicine can not fully meet this need of tranquility and mystical serenity that inhabits every African in general and Senegal in particular each. This is, for Africa and for us Senegalese, find a psychological tranquility and symbolic own insurance to create conditions for physical healing and / or legal. In that the grip of modernizing can in no way affect totally on this ancient belief that many Senegalese, not least, have the place of such practices. A cultural predisposition underpinned by cultic concerns that are the subject of an active communion between the community members. An awareness that manifests itself through occasionally organized ceremonies presided over by priests and priestesses. Our present study involved the search for a fair balance spiritual and temporal able to offer an opportunity to reconcile the traditional aspects of the cultural specificities of our ethno-linguistic components with which constitutes the constraints and demands of modernity. While it remains clear that this opposition has generated a kind of cultural divide by conveying a different way of seeing, but above all to collect our traditions and customs. However at the time resizing and contextual adaptation of what constitutes our identity values, it is our responsibility to conduct an outreach approach and explanation to give greater clarity to our cultural expressions. The establishment of a museum of divination and healing practices, is a modern and convenient way to backup and recovery of therapeutic knowledge and endogenous knowledge. In addition to creating jobs and income, this infrastructure will be a showcase of local heritage that promote the development of cultural tourism source of foreign exchange and local development vector.

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Based on the empirical comparative study between two churches from Pentecostal guidance - both located in Parnamirim/RN - and supported on a dialogic interaction between my interlocutors and theoretical references, I proposed me to reflect about how this protestant segment represents and articulates questions such as gender and power relationships, and the daily impact of that in their followers life. In other words, this dissertation aims to understand the reason of the asymmetry attributed to male and female, especially in what concerns the distribution of ecclesiastic works and the authority given to male, as well as the implication of this reality in the reconfiguration of morality and religious praxis in daily life of individuals and involved groups. From this perspective, this work was divided in three chapters, in which I investigate the tension/relationship between faith and secularism, for from this question on concessions and/or prohibitions related to the limits and involvement of the followers with the world and with the very Pentecostal ethos arise. I also analyze here aspects concerning to both ecclesiastic hierarchy and power, with the objective of elucidating how it occurs, what kind of criteria and implications they consider as well as about the nature of the religious labor division between men and women and, finally, I try to understand how the conversion/adhesion of members is reflected in the redefinitions of gender and its relationship between the ecclesiastical and domestic spaces. The diligence and energy spent in this work is in the hope that its fruits can corroborate in the expansion of anthropological knowledge which, in this particular case, involves the Brazilian Pentecostal phenomenon

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The South Carolina Sea Grant Consortium publishes Coastal Heritage, a quarterly publication that covers environmental policy, science, history, and culture.

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This dissertation analyzes how individuals respond to the introduction of taxation aimed to reduce vehicle pollution, greenhouse gases and traffic. The first chapter analyzes a vehicle registration tax based on emissions of carbon dioxide (CO2), a major greenhouse gas, adopted in the UK in 2001 and subject to major changes in the following years. I identify the impact of the policy on new vehicle registrations and carbon emissions, compared to alternative measures. Results show that consumers respond to the tax by purchasing cleaner cars, but a carbon tax generating the same revenue would further reduce carbon emissions. The second chapter looks at a pollution charge (polluting vehicles pay to enter the city) and a congestion charge (all vehicles pay) adopted in 2008 and 2011 in Milan, Italy, and how they affected the concentration of nitrogen dioxides (NOx). I use data from pollution monitoring stations to measure the change between areas adopting the tax and other areas. Results show that in the first quarter of their introduction, both policies decreased NOx concentration in a range of -8% and -5%, but the effect declines over time, especially in the case of the pollution charge. The third chapter examines a trial conducted in 2005 in the Seattle, WA, area, in which vehicle trips by 276 volunteer households were recorded with a GPS device installed in their vehicles. Households received a monetary endowment which they used to pay a toll for each mile traveled: the toll varied with the time of the day, the day of the week and the type of road used. Using information on driving behavior, I show that in the first week a $0.10 toll per mile reduces the number of miles driven by around 7%, but the effect lasts only few weeks at most. The effect is mainly driven by a reduction in highway miles during trips from work to home, and it is strongly influenced by past driving behavior, income, the size of the initial endowment and the number of children in the household.

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Dissertação de mest. em Física, Faculdade de Ciências e Tecnologia, Univ. do Algarve, 2004

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En la Constitución del Ecuador, en lo referente al Régimen Tributario, se busca la equidad, la importancia de la tributación directa, entre otros, garantizando de esta manera el Buen Vivir. Una vez revisadas las cifras, en la provincia del Azuay, los impuestos indirectos tienen un mayor nivel de recaudación. Este comportamiento atípico con lo que ocurre a nivel nacional, es lo que motivó la realización del presente trabajo, en donde bajo un enfoque sistémico se busca las posibles causas que lo originan. Para ello se recurrió a la información de recaudación tributaria que posee el Servicio de Rentas Internas. Partiendo de un análisis de la recaudación de impuestos a nivel nacional durante el quinquenio 2008-2012, se observa que el Impuesto a la Renta y el Impuesto al Valor Agregado son los de mayor recaudación dentro de los grupos de impuestos directos e indirectos respectivamente, contrastando con el comportamiento a nivel regional, y de la provincia del Azuay. El estudio realizado llevo a validar posibles causas que inciden en los niveles de recaudación del Impuesto a la Renta en la provincia, como: la composición y nivel de recaudación por clase de contribuyentes,el predominio de actividades económicas, la presencia de grandes contribuyentes con actividades específicas y los ingresos por remesas como generadoras de consumo.

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The cemeterial units, are places of social practices of everyday life and worship and the tomb where nostalgia can be externalized and the memory of the deceased revered. In Western societies we can find a category of artifacts meant to evoke the memory or honor the dead. In this paper we we mention three examples of products that enabled a reflection on the concepts that gave rise to their ways, and that risks to fit them into a new "material culture", in that it may have created a break with the traditional system codes and standards shared by companies, and its manifestations in relation to the physical creation of this category of products. This work offers a reflection on the Design Products.What probably makes it special is the field where it is located: the design of products in one post mortem memory. Usually made of granite rock or marble, have the form of plate or tablet, open book or rolled sheet. On one side have a photograph of the person who intend to honor and inscriptions. The thought of inherent design of this work put on one side the intricate set of emotions that this type of product can generate, and other components more affordable, and concerning the form, function and object interactions with users and with use environments. In the definition of the problem it was regarded as mandatory requirements: differentiation, added value and durability as key objectives.The first two should be manifested in the various components / product attributes. The aesthetic and material/structural durability of product necessarily imply the introduction of qualifying terms and quantitative weights, which positively influence the generation and evaluation of concepts based on the set of 10 principles for the project that originated a matrix as a tool to aid designing products. The concrete definition of a target audience was equally important. At this stage, the collaboration of other experts in the fields of psychology and sociology as disciplines with particular ability to understand individuals and social phenomena respectively was crucial. It was concluded that a product design to honor someone post mortem, should abandon the more traditional habits and customs to focus on identifying new audiences. Although at present it can be considered a niche market, it is believed that in the future may grow as well as their interest in this type of products.

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Enotourism is a relatively new form of sustainable tourism. But is more than a lifestyle. The Douro landscape reflects its ancient and deep connection with the culture of wine, creating a picture of Man and Nature working side by side in search of the perfect wine. Lifestyle typically reflects: an individual's attitude, a way of life, values, or world view. Practical implications - the results suggest that there is scope for developing wine tourism products to attract tourists and which could be used to promote the Douro Valley region as a centre for enotourism. The beautifully unique landscape of the Douro was one of the reasons that made it a World Heritage site in 2001. There isn´t in Portugal an autonomous strategy process to define enotourism. Is a legal problem when we try to analyse the process or a data base to find information about enotourism players. So, how do winery operators, particularly those running small or family businesses, cope with the new developments occurring in the world of wines? The present study examines these issues from the perspective of a group of Portuguese winery operators. Our proposal in this research, is to analyse how many wineris or enotecas are hable to develop enotourism with a legal process. The results of the study reflect the level of education of employees, the seasonal nature of tourism, the improvements in its promotion and the need for greater support from local government. A key aspect is respect for the people who call the location home, the culture and customs of the area, and the socio-economic system. Design/methodology/approach - The methodology employed for this study consisted of a combination of surveys, interviews and field observations with the suppliers in the traditional wine‐producing region, Douro Valley, or Porto wine region, in the north of Portugal. The results of this investigation are almost analisys made inside the villages and also us wineries and enotecas. From the 30 winemakers that we visited, only 2 have an enotourism service acording to legislation and have a certificate that allows to pratices. It was very hard but it is an open field to future researchs (TOMÁS López‐Guzmán,et al, 2011). From the 30 wineries we have analysed only 2 were enotourism with a legal basis. Enotourism is on the travel agencies department and most of the wineries don´t have the legal licenses. Despite of most tourism agencies see enoturism as a segment of the industry with tremendous growth potential, stating that in some regions, it's only functioning at 20% of its full potential. Enotourism development guidelines and management practices are applicable to all forms of tourism in all destination types, including mass tourism and the various niche tourism segments.